Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH PERTUMBUHAN PENDAPATAN, KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI
Get PDFThe purpose of this research is to analyze the effect of sales growth, dividend policy, debt policy and company’s size to infrastructure’s company value listed in Indonesia Exchange Stocks. The method of this research is clause method and use the purposive sampling method as the method to sampling the research’s population. The total of this research’s sample is 26 company. The result of the hypothesis test of the sales growth is the sales growth doesn’t affect the company’s value. The result is t-test 0.477 < t-table 1,666462. The result of the hypothesis test of the dividend policy is the dividend policy doesn’t affect the company’s value. The result is t-test 0.6389 < t-table 1,666462. The result of the hypothesis test of the debt policy is the debt policy affect the company’s value positively significant. The result is t-test 3,956 > t-table 1,666462. The result of the hypothesis test of the company’s size is the company’s size affect the company’s value positively significant The result is t-test 6,083 > t-table 1,666462. The result of simultaneously test is sales growth, dividend policy, debt policy, company’s size affects the company’s value, with the test result is F-test 5,607862 > F-table 2,332
ALA LAMPUNG RASA PALEMBANG: STRATEGI PEMASARAN “PEMPEK TARISA” HALAL
Get PDFPempek is very synonymous with Palembang, it is said that it was first sold by Chinese traders in 1916 in Palembang. However, with the large diaspora of Palembang people nationally and internationally, Lampung is now also producing Pempek with flavors that are very competitive with the original producing city in Palembang. The research uses a mixed-method, with descriptive analysis to determine the existence of the company's survival ability "Pempek Tarisa Lampung." A special business strategy is needed in this halal-certified industry. Using the SWOT analysis measuring tool, internal-external weighting, the Four Step Strategy, determines the most appropriate strategy, in order to be able to overcome challenges by taking advantage of all possible opportunities. The results show several weaknesses that must be immediately corrected in order to optimize revenue potential, in the form of more extensive digital marketing, innovation in product variants, including embracing more public figures as catalysts to leverage. "PTL" will be more powerful in expanding marketing reach and increasing engagement with its customers. Apart from that, innovation in product variants is also needed to maintain the attractiveness and relevance of the business, so that it is able to continue to attract old customers, as well as attract the interest of new consumers. The cost leadership strategy, which had been successful previously, was maintained. In particular, by combining digital marketing strategies, product innovation, embracing more public figures, and cost leadership strategies, halal SMEs "PTL" can continue to develop and succeed in the halal SME culinary market which is now increasingly competitive. MSMEs (halal) are indeed an industry that saves the nation's economy, 10.79 million people (7.71 percent) of the Indonesian population work in providing accommodation and food and drink (BPS, 2023). So knowing the survival ability of industry players on a micro scale is very important to think about for sustainability
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, DAN TINGKAT UTANG TERHADAP MANAJEMEN PAJAK
Get PDFThis research aims to analyze and provide empirical evidence on the influence of firm size, fixed asset intensity, and leverage on tax management. This study adopts an associative quantitative approach using secondary data from the financial reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample selection procedure utilizes purposive sampling method, resulting in a sample of 25 companies that meet the criteria. The variables used in this research include firm size (X1) as the first independent variable, fixed asset intensity (X2) as the second independent variable, leverage (X3) as the third independent variable, and tax management (Y) as the dependent variable. The analytical technique employed is panel data regression analysis using E-views 12 software. The research findings reveal that the size of a firm plays a crucial role in shaping its tax management practices, whereas factors such as fixed asset intensity and leverage do not have a significant impact on how taxes are managed. This suggests that larger firms may have more resources or capabilities to handle tax-related strategies effectively, while the composition of assets or the extent of borrowing does not substantially alter their approach to tax management
PRILAKU PENGELOLAAN KEUANGAN PENJUAL ES DAWET TERHADAP PENINGKATAN EKONOMI KELUARGA DI KOTA MAKASSAR
Get PDFThis study uses a phenomenological approach with a qualitative research design to explore the importance of good financial management for ice dawet sellers in Makassar, who are part of the informal sector and make a significant contribution to the local economy. The research findings indicate that the ability to record and analyze finances, utilize technology, and prepare accurate financial reports greatly assists sellers in accessing formal funding sources. This, in turn, can increase their production capacity and expand their market. With a good understanding and adequate financial training, ice dawet sellers are not only able to manage their income for savings and investment but also to meet other family needs. This enables their businesses to not only survive but also thrive, thereby having a broader positive impact on the well-being of their families and the surrounding community
THE INFLUENCE OF COMMUNICATION AND NON-PHYSICAL WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE
Get PDFThis study aims to examine the Influence of Communication and Non-Physical Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable at PT Minebea AccessSolutions Indonesia Plant 2 (Case Study in the Assembly Department). This type of research is quantitative research. The number of samples is 121 employees working at PT Minebea AccessSolutions Indonesia Plant 2. The data used in this study are primary and secondary data, namely by distributing questionnaires and via google form to employees of PT Minebea AccessSolutions Indonesia Plant 2. This study uses the Lisrel 8.8 data processing application. The results of this study are (1) Communication does not affect Job Satisfaction, (2) Non-Physical Work Environment affects Job Satisfaction, (3) Communication and Non-Physical Work Environment simultaneously affect Job Satisfaction, (4) Communication affects Employee Performance, (5) Non-Physical Work Environment does not affect Employee Performance, (6) Job Satisfaction does not affect Employee Performance, and (7) Communication, Non-Physical Work Environment, and Job Satisfaction simultaneously affect Employee Performance
PENGARUH WORK LIFE BALANCE DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT YAMAHA MUSIC MANUFACTURING INDONESIA (Studi Kasus Departemen Produksi)
Get PDFThis study aims to determine the effect of Work Life Balance, Non-physical Work Environment, and Job Satisfaction on Employee Performance at PT Yamaha Music Manufacturing Indonesia, especially in the production department of research methods using quantitative approaches. The population used in this study was employees of PT Yamaha Music Manufacturing Indonesia in the production department as many as 133 samples. The data used in this study are primary and secondary data, namely by distributing questionnaires and through google forms to employees of PT Yamaha Music Manufacturing Indonesia. The analysis technique in this study used the Lisrel 8.8 application. The results of this study are (1) Work Life Balance does not affect job satisfaction, (2) Non-physical Work Environment affects Job Satisfaction, (3) Work Life Balance and Nonphysical Work Environment simultaneously affect Job Satisfaction, (4) Work Life Balance does not affect Employee Performance, (5) Non-physical Work Environment affects Employee Performance, (6) Job Satisfaction affects Employee Performance, and (7) Work Life Balance, Non-physical Work Environment and Job Satisfaction simultaneously have no effect on Employee Performance
EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT
Get PDFThis research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY
Get PDFThis study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
Get PDFThis research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management
ANALISIS PENGARUH FAKTOR KINERJA PEGAWAI DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN SOLOK SELATAN
Get PDFEmployee Performance shows the work performance achieved by employees in accordance with their responsibilities. The aim of the research is how organizational culture, leadership and rewards together influence the performance of employees at the Tourism and Culture Office of South Solok Regency. This study uses quantitative methods. In this research, the population is all Civil Servants at the South Solok Regency Tourism and Culture Office, totaling 35 people. The sample is all members of the population used as a sample, namely 35 civil servants at the South Solok Regency Tourism and Culture Office. The data analysis technique used in this research is multiple regression analysis. The results of this research show that Organizational Culture, Leadership, and Rewards together have a significant positive effect on Employee Performance. Next, to see whether this model is good or not can be seen from the goodness of fit test. The determinant coefficient (R2) is good, shown by the contribution of the independent variables consisting of Organizational Culture, Leadership, Rewards to the Performance variable of 66.9% and the contribution of other factors is 33.1%