Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022
Get PDFThe purpose of this study is to analyze and test empirically whether the variables of financial distress, leverage, and profitability can affect accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The data analysis technique used is panel data regression analysis and uses E-Views 12 software. The sample selection was carried out by purposive sampling, with several restrictions. Based on the panel data regression analysis test, it is known that financial distress and leverage have a significant positive effect on accounting conservatism. Meanwhile, accounting conservatism is significantly negatively affected by profitability. This study has limitations because there are problems with the results of normality, autocorrelation, and heteroscedasticity tests which previously used 184 data samples reduced to 84 data samples and limitations on the observation period
POLA KOMUNIKASI ORGANISASI DALAM IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) DAN PRAKTEK KERJA LAPANGAN (PKL) DI GREEN SCHOOL BALI
Get PDFComplex and extensive communication within an organization will create a pattern of communication that becomes the flow of information being channel. This pattern of communication will make it easier for students to determine appropriate and correct actions and directions. The purpose of this study is to examine how the Green School Bali's pattern of organizational communication is implemented to students of the PKL and MBKM internship programs using Goldhaber's (1986) theory of organizational communication, which describes seven key concepts: process, message, network, interdependence, relationship, environment, and uncertainty. The research method used was a qualitative one involving observations and in-depth interviews with informants, who in this study were supervisors of each department, heads of internships, and student interns for the July-December 2022 period. The results of this study indicate that Green School Bali uses the wheel organizational communication pattern in its implementation for apprentice students in the PKL and MBKM programs
ANALISIS KELAYAKAN HARGA JUAL DALAM PERSAINGAN PASAR PRODUK SYNTHETIC THICKENER
Get PDFThis study aims to analyze the feasibility of the selling price of synthetic thickener products in tight market competition based on financial aspects of Net Present Value (NPV), Benefit Cost Ratio (BCR), and Profitability Index (PI) with three price levels from the price range requested by customers. The research was conducted using a qualitative research method with five stages, namely 1) defining the problem, 2) identifying each alternative, 3) analyzing the feasibility of the selling price with a three-level price scenario, 4) conducting a comparative analysis and 5) recommending the decision given. The results of the research with the NPV, PI and BCR methods are not feasible for price as well as level 1 and feasible for selling prices 2 and 3
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN DIVIDEND POLICY TERHADAP KINERJA PERBANKAN DI INDONESIA
Get PDFThis research aims to examine the influence of corporate social responsibility, good corporate governance (institutional ownership and board size), and dividend policy on the financial performance of banking in Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. A sample of 44 was selected using purposive sampling. The analysis was conducted using E-Views, and the results indicate that corporate social responsibility, good corporate governance, and dividend policy simultaneously affect financial performance. CSR and GCG (institutional ownership and board size) do not significantly influence banking performance in Indonesia, while dividend policy has a significant negative effect on banking performance. This study provides insights for banks and investors to consider dividend policy in managing their businesses and making investment decisions
PENGARUH PENDAPATAN DAN PEMBELIAN ASSET TERHADAP PELAPORAN PAJAK ORANG PRIBADI BERBASIS SISTEM KOMPARASI PADA MITRA KERJA PT ABC
Get PDFThe purpose of this study is to determine the influence of income and asset purchases on individual tax reporting using a comparative system carried out on the scope of PT ABC's partners. This study uses quantitative descriptive methods in the form of observations, interviews and case studies on tax reporting documentation. Based on the results of observations and interviews, many respondents do not know the influence of income and asset purchases on personal tax reporting, so many of the respondents are unable to explain questions from the tax office regarding income that is not propotional to asset purchases. The results of the study show that the comparative system implemented by PT ABC in handling personal tax reporting is very effective and able to minimize these problems
Effectiveness of Financial Management in Traditional Snack Businesses (Home Industry Study in Makassar City)
Get PDFThe results of the study show that effective and efficient financial management is critical to the success of the traditional hawker home industry in Makassar City. Measures such as separating personal and business finances, developing a clear budget, and consistently monitoring cash flow help ensure business stability and growth. The use of financial technology facilitates financial recording and analysis, while efficient raw material stock management can reduce wastage. In addition, maintaining an emergency fund and conducting regular financial evaluations help anticipate risks and improve efficiency. These strategies, if implemented with discipline, will support business sustainability and growth amidst competition
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA GURU PADA SMA NEGERI 4 TORAJA UTARA
Get PDFThe Influence of Leadership Style and Work Discipline on Teacher Performance at SMA Negeri 4 North Toraja. The aim of this research is to analyze the influence of leadership style and work discipline on teacher performance at SMA Negeri 4 North Toraja. The data collection procedures for this research are: observation, interviews and questionnaires. The data analysis technique is quantitative with multiple linear regression tests. The research results show (1) the Leadership Style variable (X1) partially has a significant effect on Teacher Performance (Y) at SMA Negeri 4 North Toraja. This is shown by the obtained value of tcount 1.825 > ttable 1.676. (2) Work Discipline (X2) partially has a significant effect on Teacher Performance (Y) at SMA Negeri 4 North Toraja. This is shown by the obtained value of tcount 1.710 > ttable 1.673. (3) Simultaneously Leadership Style (X1) and Work Discipline (X2) influence Teacher Performance at SMA Negeri 4 North Toraja. This is shown by the obtained value of Fcount12,692>Ftable3,197
KESEIMBANGAN KERJA: Kepuasan Dosen dalam Kaitannya dengan Faktor-Faktor Kerja
Get PDFThis research delves into the critical role of higher education in shaping human resources and advancing a nation. A key determinant of the quality of higher education lies in the satisfaction of lecturers, whose performance is intricately linked to various work-related factors. This study specifically investigates the influence of compensation, leadership, policies, work environment, and facilities on lecturers' satisfaction, aiming to provide insights that can enhance the welfare and effectiveness of educators within higher education institutions. Employing a qualitative approach with survey techniques, the research utilizes a questionnaire as the primary instrument distributed to randomly selected lecturers at Pamulang University, considering predetermined criteria. The sample comprises respondents from diverse fields of study, facilitating a comprehensive understanding of the issues at hand. Data analysis relies on descriptive statistics to delineate the level of lecturer satisfaction with each scrutinized work factor. The findings reveal that lecturer satisfaction with compensation and the work environment is commendable, achieving an average score of 4.40. These two factors emerge as the primary drivers fostering improved lecturer performance. Conversely, satisfaction with leadership, policies, and work facilities is deemed reasonably satisfactory, each garnering an average score of 4. These results furnish a holistic portrayal of the work factors necessitating attention to elevate lecturer performance, underlining the importance of strategic focus on these core elements
THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT TOWARD EMPLOYEE PERFORMANCE AT PT. JAGAAMAN SARANA
Get PDFThis study aims to The years from 2020 to 2023 in Indonesia were marked by economic turmoil, impacting sectors like mining due to a combination of external and domestic factors. This research, centered on PT. Jagaaman Sarana in the mining industry, delves into the relationship between compensation, work environment, and employee performance, aiming to provide insights into how these factors influence employee performance during challenging economic times. This study examines compensation disparities and the effects of work environment on employee performance at PT. Jagaaman Sarana, a significant player in Indonesia's mining sector. The findings offer valuable insights for enhancing employee well-being and optimizing performance within the mining industry. The method that is used in this research is quantitative approach with purpose of descriptive research, the data werre collected through many sources and proceeeded by statistical program in Smart PLS. Object in this research is PT. Jagaaman Sarana, the independent variabel in this research is Compensation and Work Environment where the dependent variabel is employee performance. The study at PT. Jagaaman Sarana underscores a crucial nexus between compensation, work environment, and employee performance in the demanding mining industry. Rigorous tests, including robust validity and reliability assessments, affirm a substantial positive correlation. Compensation and an improved work environment collectively contribute significantly, explaining a noteworthy 67% of the variance in enhanced employee performance. These findings highlight the strategic imperative of optimizing compensation structures and cultivating positive work environments, as they play a dominant role in driving a remarkable three-quarters of the observed performance improvements. This chapter's insights provide a compelling blueprint for organizations aiming to meticulously refine their human resource management strategies, offering a potent formula for achieving not just satisfactory but superior employee performance in the dynamic landscape of the mining secto
FAKTOR-FAKTOR PENGGERAK NILAI PERUSAHAAN RETAIL DI BEI: Dividen, Pemilikan Institusional, dan Praktik Manajemen Laba (2018-2022)
Get PDFThis study aims to analyze and test the dividend policy, institutional ownership and earnings management on company value. The type of research used in this study is a type of quantitative research with a causal associative approach, and the source used is secondary data in the form of annual reports on retail sector sub for 5 (five) periods. The population in this study were companies in the retail sector sub listed on the Indonesia Stock Exchange during 2018-2022 and there were 130 companies. The research sample was selected based on purposive sampling technique by obtaining 19 companies for 5 periods or 130 observation data. To test the hypothesis using the program EViews series 12. Data were analyzed using the method of panel data regression analysis. The results of this study partially show that dividend policy has no effect on company value, institutional ownership has no effect on company value, and earnings management has no effect on company value. Simultaneously the dividend policy, institutional ownership and earnings management have an effect on company value