Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH PENGEMBANGAN KOMPETENSI DAN BUDAYA KERJA TERHADAP KEPUASAN KERJA MELALUI KEPERCAYAAN DIRI PEGAWAI PPSDM KEMENTERIAN ATR/BPN
Get PDFIn the era of globalization and increasingly fierce competition, it is important for organizations to develop the competencies of their employees so they can compete and achieve organizational goals more effectively. The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) has a Human Resources Development Center (PPSDM) which is responsible for the task of developing employee competency through competency development programs that are effective and relevant to employee needs, so that employees are expected to have adequate competency. as expected. This research aims to explore the influence of the competency development program on the self-confidence of PPSDM Ministry ATR/BPN employees, as well as its impact on their job satisfaction. In addition, this research will also examine whether work culture moderates the relationship between competency development and self-confidence, as well as its impact on employee job satisfaction. This research was conducted at the Center for Human Resources Development (PPSDM) of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) with the research sample using the entire population of PPSDM Ministry of ATR/BPN civil servant employees totaling 55 people. The data collection technique was carried out using a questionnaire, four rating scales from strongly disagree to strongly agree. The research was conducted quantitatively with the analytical methods used were descriptive statistics and multiple regression analysis. To test the hypothesis, the t test and Sobel test were carried out. The research results show that work culture and competency development have a direct and indirect effect on self-confidence and job satisfaction. So that self-confidence is able to mediate the influence of work culture and competency development on job satisfaction
DAMPAK REKRUTMEN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus PT Kinarya Anak Negeri (Klenger Burger)
Get PDFThe aim of this study is to assess the combined impact of employee recruitment and training on the performance of PT Narya Anak Negeri (Klenger Burger) employees. Employing a quantitative approach, the study utilized saturated sampling, involving 75 respondents who are employees of PT Narya Anak Negeri (Klenger Burger). Statistical analyses encompassed validity and reliability testing, classical assumption testing, simple linear analysis, multiple linear regression, determination coefficient computation, as well as hypothesis testing using t-tests and F-tests. Findings indicate that Recruitment (X1) significantly enhances Employee Performance (Y), as evidenced by a calculated t value (8.604) surpassing the critical t value (1.666). Similarly, Job Training (X2) demonstrates a positive and significant impact on Employee Performance (Y), with a calculated t value (7.553) exceeding the critical t value (1.666). Moreover, simultaneous Recruitment (X1) and Job Training (X2) jointly exert a positive and significant influence on Employee Performance (Y), as indicated by an F value (44.156) surpassing the critical F value (2.73), with a probability significance of 0.000 < 0.05. Consequently, the null hypothesis (H0) is rejected in favor of the alternate hypothesis (H3), affirming a simultaneous positive and significant relationship between Recruitment and Job Training on Employee Performance at PT Narya Anak Negeri (Klenger Burger)
PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, RELIGIUSITAS PAJAK DAN SANSKI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DI KABUPATEN KARAWANG
Get PDFDespite a steady rise in oil and gas tax revenues and other sources of assistance, the actualization of tax income during the last five years has fallen short of the targeted amount. This study aims to examine how people see tax avoidance and how it relates to issues such as religious adherence, penalties, tax justice, and the tax system. This study used primary data and quantitative techniques. Twenty-31,471 individual taxpayers who were enrolled with the Pratama Karawang Tax Service Office (KPP) made up the sample for this study. One hundred individuals were polled by this method of purposive sampling. We used SmartPLS version 4.0 to evaluate the data collected from questionnaires. These results suggest that the tax system, tax justice, and tax penalties are some of the elements that impact people's opinions on tax evasion. Religious beliefs on taxes have little impact on how people perceive tax avoidance
TINJAUAN LITERATUR: Pendidikan Entrepreneur Mahasiswa
Get PDFThe purpose of this research is to identify and direct efforts needed to enhance the role of higher education institutions in entrepreneurship education. The method for searching data sources for articles was conducted through the GARUDA database (2019-2023) to retrieve relevant articles published in Bahasa Indonesia. Terms and key phrases related to student entrepreneurs were reviewed through abstracts or texts of research journals before being included in the review according to criteria. Based on the analysis of the literature review, there were 59 relevant journals found. The review results indicate that by implementing relevant curriculum provision steps, business incubators and startup accelerators, entrepreneurship skills training, collaboration with industries, funding support, entrepreneurship mindset development, and coaching and mentoring programs, universities are expected to play a more effective role in preparing students to become successful entrepreneurs. This, in turn, will contribute to economic growth, job creation, and achieving Indonesia's vision as a developed country by 2045
EFEKTIVITAS PRILAKU SOSIAL EKONOMI PELAYANAN PUSKESMAS PADA MASYARAKAT MARGINAL DI KOTA MAKASSAR
Get PDFA qualitative research study with a phenomenological approach found that Public Health Center (Puskesmas) staff in Makassar face various challenges when providing healthcare services to the public, especially those in marginalized groups. Human resource limitations, such as the shortage of medical personnel, force staff to handle a large number of patients within a limited time, which in turn lowers the quality of care. Inadequate infrastructure and facilities, such as limited inpatient rooms and a lack of medical equipment, hinder the ability to provide optimal diagnosis and treatment. Meanwhile, budget constraints make it difficult for Puskesmas to maintain its facilities and provide essential medications to the community. Additionally, the lack of public awareness and understanding of health issues results in many individuals seeking care only when their conditions have worsened. Negative perceptions that equate Puskesmas with low-quality healthcare services may deter people from utilizing these facilities. Furthermore, social and economic problems, such as limited financial resources and difficulty accessing transportation, present barriers for disadvantaged individuals in seeking healthcare. Therefore, it is crucial to foster collaboration among Puskesmas, the government, and the community to improve the quality of healthcare services, particularly for those who need extra attention
INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY
Get PDFInnovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database
ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA ASTRA CREDIT COMPANIES CABANG CIDENG JAKARTA
Get PDFThis study aims to analyze cash receipts and disbursements at Astra Credit Companies. The method used is a case study by conducting observations, interviews, and analyzing documents related to cash receipts and disbursements. The results showed that the main source of cash receipts of Astra Credit Companies Cideng Branch came from credit installment payments. Meanwhile, the largest cash expenditure of Astra Credit Companies Cideng Branch is for the purchase of Office needs, stationery and Entertain Client payments. Although there are some shortcomings in cash management, the Astra Credit Companies Cideng Branch has managed to maintain a good financial balance. This research recommends that Astra Credit Companies Cideng Branch continues to improve the accounting system and manage cash expenditure effectively to ensure the company's finances are well organized
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN
Get PDFTax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations
PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PT. ALAM SUTERA REALTY PERIODE 2010-2021
Get PDFThe development of the property industry in Indonesia, particularly represented by PT. Alam Sutera Realty, Tbk., has experienced fluctuations in line with economic dynamics. Solvency and profitability emerge as key factors influencing the company's value. This research aims to analyze how solvency and profitability contribute to the value of PT. Alam Sutera Realty, Tbk. during the period 2010-2021. The study employs a quantitative approach with secondary data analysis. Financial data for the company is obtained from PT. Alam Sutera Realty, Tbk.'s annual financial reports. Regression analysis is utilized to assess the relationship between solvency, profitability, and the company's value. The population in this study comprises the financial reports of PT. Alam Sutera Realty, Tbk. from 2010 to 2021. The results indicate that solvency and profitability significantly impact the value of PT. Alam Sutera Realty, Tbk. High solvency enhances the company's value, while a favorable level of profitability also contributes positively to an increase in the company's value
KINERJA UMKM: PERAN ORIENTASI KEWIRAUSAHAAN SEBAGAI VARIABEL MEDIASI ANTARA PELATIHAN DAN KOMPETENSI KEWIRAUSAHAAN DI KOTA YOGYAKARTA
Get PDFThis research aims to fill the research gap between competitive advantage, HR competency, entrepreneurial orientation, and business performance. This sampling was carried out using a purposive sampling technique. Purposive Sampling is determining samples based on certain criteria, where the research carried out sampling based on certain criteria, namely all MSME actors in Yogyakarta City, MSME actors who are 17-45 years old and have been running the MSME business for at least 2 years and have an education level of at least junior high school/equivalent level. The data analysis technique in this research is quantitative. The data analysis process can be carried out using a computer with the SPSS application, in order to have a competitive advantage, produce precise and accurate information and, be an addition to the literature and publication of the accredited national journal Sinta 3 in 2023. The research results prove that all the variables tested have a positive and significant effect on results of regression 1 and regression 2