Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022)
Get PDFThis study aims to provide empirical evidence of the influence of Institutional Ownership, Managerial Ownership, and Capital Intensity on Accounting Conservatism. This research uses a quantitative approach and the data used is secondary data. The population in this research is properties & real estate companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method for determining the sample uses purposive sampling. A sample of 7 companies was obtained over a 6 year period. The data analysis technique used is multiple linear regression analysis. The results of the F test show that simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have a significant effect on Accounting Conservatism. The results of the t test show that Managerial Ownership partially has no effect on Accounting Conservatism, but Institutional Ownership partially has a significant negative effect and Capital Intensity partially has a significant positive effect on Accounting Conservatism
PENGARUH IMPLEMENTASI MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERATING PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2022
Get PDFThis research was written with the aim of determining the size of the board of commissioners, independent commissioners, and audit committee on profitability with government ownership as a moderating variable for state-owned enterprises in 2019-2022. This type of research is a causal study that is cause and effect. The type of data used in this study is quantitative data in the form of data on the size of the board of commissioners, independent commissioners, audit committee, government ownership, and profitability. The data source in this study is financial reports found on the Indonesia Stock Exchange (IDX) for 2019-2022 for a period of 4 years. The population in this study is state-owned enterprises listed on the IDX. The sample in this study is 26 companies. The sampling technique used in this study is non-probability sampling. The results of this study show that the size of the board of commissioners, independent commissioners, and audit committee have a positive effect on profitability. Meanwhile, government ownership successfully moderates (strengthens) the influence of the size of the board of commissioners and independent commissioners on profitability. However, government ownership does not successfully weaken the influence of the audit committee on profitability
OPTIMALISASI KINERJA KARYAWAN MELALUI KESEHATAN DAN KESELAMATAN KERJA DI RS ARIA KAMUNING
Get PDFThis research aims to explain the influence of health and safety partially on employee performance, to explain the influence of occupational health and safety simultaneously on employee performance. Based on the results of the analysis, it shows that occupational health and safety have a significant effect on the performance of Aria Kamuning Hospital employees. The sampling technique is using saturated sampling. Saturated sampling is a technique for determining the sample if all members of the population are used as samples. The number of samples used in this research was 98 respondents who were employees of Aria Kamuning Hospital. The data analysis technique in this research was carried out using the testing stage of multiple linear regression analysis and classical assumption regression analysis. The research results show that the work environment influences employee performance. Work Safety Variable (X1) t_calculated value is 0.437 with a probability of 0.663. Because the probability value (sig) t < 5% (0.663 > 0.05), partially the Work Safety variable (X1) has a positive and significant effect on the Employee Performance variable (Y). The Occupational Health variable (X2) has a calculated t_value of - 0.651 with a probability of 0.517. Because the probability value (sig) t < 5% (0.517 > 0.05) then partially the Occupational Health variable (X2) has a significant positive effect on the Employee Performance variable (Y). From table 3 above it can be seen that the F_count value (0.289) is greater from the F_table value (2.70), while the significance value obtained is 0.003 < 0.05. F table is obtained by df1 = k-1 = 3-1 = 2 and df2 = n-k = 87-3 = 84, then the F_table value is 2.70. So it can be concluded that simultaneously the variables of occupational safety and occupational health affect employee performance
ANALISIS CITRA MEREK DAN STRATEGI HARGA DALAM KEPUTUSAN PEMBELIAN MOBIL MITSUBISHI DI PT LAUTAN BERLIAN UTAMA MOTOR CABANG JAKARTA BARAT
Get PDFThis research aims to determine the influence of brand image and price on purchasing decisions for Mitsubishi passenger cars at PT Lautan Berlian Utama Motor West Jakarta Branch, both partially and simultaneously. This research is descriptive quantitative with an associative approach. Sampling was taken using purposive sampling technique. The population in this study are people who have purchased Mitsubishi passenger cars in residential areas in West Jakarta and its surroundings, including the Depok, Bogor, Bekasi, Tangerang areas. The ancient Rao sample used in this research was 96 respondents. Data collection techniques using observation, questionnaires, data analysis techniques using validity tests, reliability tests, classical assumption tests, linear regression tests, correlation coefficient tests, coefficient of determination tests, hypothesis tests, t tests and f tests with the help of SPSS Version 26 software. The research results show that (1) Brand Image influences purchasing decisions with the regression equation Y=7.081=0.789X1. The correlation coefficient value is 0.837, the coefficient of determination value is 0.700, which has a significant effect on purchasing decisions with a calculated t result of 14.824 > t table 1.986. with a significance level of 0.000 < 0.05. (2) Price influences purchasing decisions with the regression equation Y = 3.524+1.073 .05. (3) Brand Image and Price influence purchasing decisions with the regression equation Y = 1.055+0.420X1+0.694X2, correlation coefficient value of 0.931, determination coefficient value of 0.867, significant influence on purchasing decisions with the result Fcount 302,881 > Ftable 3.094 with a significance of 0.000 < 0.05, then in this study Ha is acceptable
ANALISIS SWOT SEBAGAI STRATEGI PENGEMBANGAN USAHA KOPERASI MAKMUR MANDIRI
Get PDFMakmur Mandiri Cooperative is an economic entity that plays a crucial role in empowering the community through financial services and business development. In the dynamic context of business environment changes, cooperatives need to adopt the right strategies to strengthen their position in the market and achieve sustainable growth. One of the approaches used is the SWOT analysis, which enables cooperatives to identify strengths, weaknesses, opportunities, and threats that affect their performance and business development strategies. This journal aims to conduct an in-depth analysis of internal and external factors influencing Makmur Mandiri Cooperative and to formulate effective business development strategies. Through secondary data collection, observations, and interviews with relevant parties, this journal presents a comprehensive SWOT analysis, identifying strengths such as good reputation and loyal membership, weaknesses such as limited financial resources, opportunities such as market growth and new technologies, and threats such as intense competition and regulatory changes. The results of this SWOT analysis are then used as a basis for formulating effective action plans in the business development of Makmur Mandiri Cooperative. Proposed strategies include product diversification, effective marketing, utilization of information technology, and strategic partnerships
PERSEPSI PELAKU UMKM INDUSTRI FURNITURE DALAM MENINGKATKAN DAYA SAING USAHA DI ERA DIGITAL (Studi Kasus Pada Pelaku UMKM di Kota Tangerang Selatan)
Get PDFThis study aims to explore the perceptions of small and medium-sized enterprises (SMEs) in the furniture industry regarding enhancing business competitiveness in the digital era (a case study of SMEs in South Tangerang City). This research employs a qualitative method to gain in-depth understanding through data collection techniques including observation, documentation, and interviews, using a semi-structured interview format based on a predetermined interview guide with several informants from the furniture industry SMEs in South Tangerang City. The analysis of the interviews revealed that the strategies employed to improve competitiveness in the digital era focus on maintaining product quality, utilizing social media and e-commerce, and building good relationships with customers. Although some business actors have started using digital platforms, many still rely on traditional methods. Challenges such as price competition and the impact of political situations are also faced, but these are addressed through innovation, product differentiation, and strategic adaptation. While there have been efforts to leverage digital opportunities, there remains room for further development in the use of technology and more effective online marketing strategies
PENGARUH SALES GROWTH, KARAKTER EKSEKUTIF DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Get PDFThis research aims to determine and test the influence of sales growth, executive character and capital intensity on tax avoidance in companies in the Consumer Non-Cyclicals Food & Beverage Subsector listed on the Indonesia Stock Exchange in 2018-2022. The population is 84 companies. The sample determination method used purposive sampling, obtained 20 companies with a research period of 5 years so that the total research sample was 100. Data processing used the Eviews 12 Statistical Program by collecting related data then analyzing descriptive statistics, estimating regression models, suitability tests model, classical assumption test, coefficient of determination (R2), panel data regression analysis, F statistical test and t statistical test, t statistical test results. The results of the F statistical test, sales growth, executive character, and capital intensity simultaneously influence tax avoidance. sales growth variables partially have no effect on tax avoidance, but executive character and capital intensity partially have an effect against tax avoidance
Pengaruh Profitabilitas, Cash Holding, Bonus Plan, Reputasi Auditor, dan Struktur Kepemilikan terhadap Perataan Laba pada Perusahaan yang Bergerak di Bidang Properti dan Real Estate Tahun 2019-2022
Get PDFThe purpose of this study is to determine how ownership structure, cash holdings, compensation plans, profitability, and auditor reputation affect profits smoothing in real estate and property companies between 2019 and 2022. In order to provide consistent earnings from 2019 to 2022, this study used property and real estate companies listed on the Indonesia Stock Exchange. In this study, a population of 81 companies and a sample of 15 enterprises were included. To gather the sample, targeted selection was employed. The hypothesis is tested using logistic regression analytic techniques, based on the study findings that ownership structure affects the profit smoothing of real estate enterprises. However, cash holding, bonus plans, and other factors have no bearing on the earnings smoothing of real estate and property enterprises
PENGARUH ENVIRONMENTAL DISCLOSURE, INSIDER OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP FIRM PERFORMANCE
Get PDFThis study aims to examine and analyze the effect of Environmental Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance. This research is a type of quantitative research using secondary data in the form of an annual report of 50 population of Industrial sector companies listed on the Indonesia Stock Exchange during 2017-2022 with a total of 120 observational data. The data analysis method in this study was carried out using Panel Data Regression Analysis using the statistical tool e-views 9 and obtained results that partially Envirometal Disclosure and Leverage have an effect on Firm Performance while Insider Ownership and company size have no effect on Firm Performance while simultaneously Envirometal Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance
PENGARUH DIGITALISASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN BAGIAN OPERASIONAL PADA PT BANK CAPITAL INDONESIA
Get PDFThe Influence of Digitalization and Transformational Leadership on the Performance of Operational Employees at PT Bank Capital Indonesia. The purpose of this study is to determine the influence of Digitalization and Transformational Leadership on the performance of operational employees at PT Bank Capital Indonesia. The respondents in this study amounted to 50. The data analysis in this research is quantitative, using simple linear regression and multiple linear regression methods. The data were analyzed using SPSS version 25. Based on the results of this study, it is shown that Digitalization affects the performance of operational employees at PT Bank Capital Indonesia. Transformational Leadership influences the performance of operational employees at PT Bank Capital Indonesia. Simultaneously, the variables of Digitalization and Transformational Leadership significantly influence the variable of operational employee performance at PT Bank Capital Indonesia. The R Square value is 0.609 or 60.9%, meaning that the variable of employee performance is influenced by digitalization and transformational leadership, while the remaining 39.1% is influenced by other factors not used in this study