Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
Not a member yet
822 research outputs found
Sort by
PENGARUH KONEKSI POLITIK, PERSISTENSI LABA, DAN KEKUATAN LABA TERHADAP NILAI PERUSAHAAN
Get PDFThe aim of this research is to prove that there is an influence between political connections, earnings persistence, and earnings power on company value. The sample was selected based on the purposive sampling method and includes 33 companies listed on the Indonesian Stock Exchange. The observation period is 2020 to 2022. Multiple regression analysis is used to test the hypothesis, and the results show that political connections have no effect on company value, while earnings persistence and earnings strength have an effect on company value. This implies that a firm's financial performance and stability, as reflected in persistent and robust earnings, have a more substantial influence on its overall value than any potential political affiliations. This insight is valuable for stakeholders and financial analysts, emphasizing the critical role of financial metrics over political connections in assessing and understanding a company's value
PENGARUH DISIPLIN KERJA, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI PEGAWAI SEBAGAI VARIABEL INTERVENING PADA DIREKTORAT JENDERAL TANAMAN PANGAN
Get PDFHuman resource management (HRM) is an important aspect in an organization that influences employee performance. In the context of the Directorate General of Food Crops, there are several problems that affect employee performance, including work discipline that is not yet strict, employee competency that is not appropriate, and less effective communication between employees. This research aims to determine the influence of work discipline, competence and communication on employee performance with motivation as an intervening variable. The research sample was 120 employees at the Directorate General of Food Crops using the Hair formula. The research approach is a quantitative method. Data collection techniques were carried out using interviews and closed questionnaires with a Likert scale of 1 to 5 with data analysis techniques using Smart PLS 3. The research results showed that there was a positive and significant influence of work discipline on employee performance, but competency did not have a significant influence on employee performance. Meanwhile, communication has a positive and significant influence on employee performance. Work discipline is also proven to have a positive and significant influence on employee motivation, but competence does not have a significant influence on motivation. Communication is also proven to have a positive and significant influence on employee motivation. Furthermore, work discipline, competence and communication also have a positive and significant influence on employee performance through motivation as an intervening variable. Based on the results of this research, several suggestions that can be made are the need to increase the application of stricter work discipline, develop employee competencies in accordance with job demands, and improve communication between employees to improve overall performance. Efforts are also needed to provide appropriate motivation to employees as a driving force in improving their performance
PENGARUH PERTUMBUHAN PERUSAHAAN, DIVIDEN, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021
Get PDFThe main objective of the company is to enhance the overall value of the company. This increase in value then impacts the welfare of employees, thereby influencing the long-term valuation of the organization. Researchers aim to investigate the elements affecting the high valuation of manufacturing businesses listed on the Indonesia Stock Exchange (IDX) during the period 2016-2022. This research examines several independent factors, including company growth, dividends, profitability, and capital structure. The dependent variable studied is the company's value. This study utilizes secondary data derived from the annual financial reports issued by manufacturing companies during the period 2016-2021, obtained from the official website of the Indonesia Stock Exchange. The research employs a research methodology utilizing quantitative techniques, particularly simple linear regression and multiple linear regression, as the primary research methods. The study focuses on the research population, namely manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2021. The sample size for this study consists of a total of 12 companies. The research findings indicate that company expansion has a detrimental impact on company value, while dividends have a beneficial effect in increasing company value. Furthermore, profitability is proven to have a significant positive relationship with company value, and capital structure also appears to have a significant positive impact on company value. Additionally, the simultaneous testing conducted, either jointly or simultaneously with the dependent variable, shows that all independent factors examined in this study have statistically significant and positive impacts on the dependent variable, namely company value
IMPLEMENTASI LEAN MANAGEMENT PELAYANAN RAWAT JALAN PASIEN BPJS KESEHATAN DI RUMAH SAKIT DENGAN TOOLS SISTEM INFORMASI RUMAH SAKIT ABIYOSOFT
Get PDFIn the current era of JKN/BPJS health, almost every hospital in Indonesia receives health services from BPJS Health participants. The waiting time for hospital outpatients participating in JKN / BPJS has become a national issue and has resulted in many complaints from patients. In overcoming the long waiting time, the JKN / BPJS organizers provide various applications to overcome the long waiting time such as the MOBILE JKN BPJS application and bridging between hospital applications and applications provided by BPJS, but there are still many technical obstacles in the field such as the difficulty of installing the MJKN application from BPJS because it must use otp sms, as well as the patient's lack of understanding about the MJKN application which is less socialized by the hospital, therefore Abiyosoft in this case makes a hybridized hospital information system application with BPJS which facilitates and simplifies the outpatient service process. In a good hospital management information system application will provide or simplify the flow with the Lean Management concept
EFEKTIVITAS DIGITALITASI INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DI USAHA VALUTA ASING
Get PDFThis article intends to know Effectiveness of Digitalization an Accounting Information of Financial Performance in foreign exchange business. There are 5 system and website that used by company, for process the data until finish the report (Accurate), for attandance purpose and payroll system (Greatday), for daily transaction and profit target achievement (operating project system) with customer database, include 2 public service websites managed by the Government: (DJP online for tax), Bank Indonesia (Laporan Kegiatan Usaha/LKU). In this research, used qualitative method analysis by data before and after using Accounting Information system in company
ANALISIS KUALITAS WEBSITE BURSA EFEK INDONESIA DENGAN MENGGUNAKAN METODE GTMETRIX
Get PDFThe Indonesia Stock Exchange is an institution that organizes and provides facilities for securities in Indonesia. This study aims to analyze the quality of how effective and efficient the Indonesia Stock Exchange's website is which can be accessed by all people to get information that is faster and updated for users. Website performance measurement testing is carried out using website performance testing tools with GTMetrix, which can provide website scores and recommendations to improve the performance of the Indonesia Stock Exchange website and speedtest.net is used to measure the internet speed of computer devices by conducting analysis. The results of testing the Indonesia Stock Exchange's website were obtained using GTmetrix to produce an overall score which showed that the Indonesia Stock Exchange's website reached grade A with a green color indicating a percentage of 91%, indicating that the performance of the Indonesia Stock Exchange's website received a very good score. From the results of this performance, it can be concluded that the higher the percentage, the faster the website can be accessed
PERAN LIKUIDITAS, MODAL KERJA, DAN KINERJA DALAM MENENTUKAN NILAI PERUSAHAAN: KASUS PT. ACE HARDWARE INDONESIA, TBK (2011-2020)
Get PDFThis research aims to determine the influence of Liquidity (CR), Working Capital (WCT) and Company Performance (ROE) on the Company Value of PT. Ace Hardware Indonesia Tbk is listed on the Indonesia Stock Exchange for the 2011-2020 period, either partially or simultaneously. The population used in this research is a retail company for household needs and lifestyle, namely PT. Ace Hardware Indonesia 2011-2020. Data analysis uses normality tests, multicollinearity, autocorrelation, multiple linear regression, determination, F test and T test. Based on the results of the research that has been carried out, a conclusion can be made, namely that the Liquidity Variable (Current Ratio) is positive and significant to Company Value. The Working Capital Variable (Working Capital Turnover) has a positive and significant effect on Company Value. The Company Performance Variable (Return On Equity) does not have a significant effect on Company Value. Simultaneously, Liquidity (Current Ratio), Working Capital (Working Capital Turnover) and Company Performance (Return On Equity) do not have a significant effect on Company Value
PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022
Get PDFThe aim of this research is to analyze and obtain empirical evidence of the influence of funding decisions, investment decisions and working capital on company value with profitability as an intervening variable in oil and gas companies listed on the Indonesian Stock Exchange. The research was conducted on 12 companies using the purposive sampling method in selecting samples for the 2020-2022 period. The data analysis method used is the panel data regression method in the Stata 17 application software. The results of this research state that funding decisions (DER) have a positive effect on company value, investment decisions (PER) have a positive effect on company value (PBV), Working capital (NWC) does not have a positive effect on company value (PBV), Profitability (ROA) positive effect on firm value (PBV), Funding decisions (DER) have no positive effect on profitability (ROA), Investment decisions (PER) have a positive effect on profitability (ROA), Working capital (NWC) have no positive effect on profitability (ROA), Decision funding (DER) has no indirect positive effect on firm value (PBV) which is mediated by profitability (ROA), Investment decisions (PER) has an indirect positive effect on firm value (PBV) which is mediated by profitability (ROA), Working capital (NWC) does not have an indirect positive effect on firm value (PBV) which is mediated by profitability (ROA)
PENGARUH KOMPENSASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PT. PEGADAIAN CABANG PALOPO
Get PDFThis study aims to determine the influence of compensation and career development on employee performance at PT. Pegadaian Palopo Branch. The research design used is explanatory with a quantitative approach. Data were collected through questionnaires distributed to 34 employees of PT. Pegadaian Palopo Branch. The collected data were then analyzed using multiple linear regression to identify the relationships between variables. The results of the study indicate that compensation has a partially positive and significant influence on employee performance. Career development also has a partially positive and significant influence on employee performance. Simultaneously, compensation and career development together have a positive and significant influence on employee performance
PENGARUH KOMUNIKASI DAN KERJASAMA TIM TERHADAP KEPUASAN KERJA YANG BERDAMPAK PADA KINERJA KARYAWAN
Get PDFThis research aims to determine the effect of communication and teamwork on job satisfaction which has an impact on employee performance at PT Agro Boga Utama in Bandung. The method used is explanatory research with a sample of 95 respondents. The analysis technique uses statistical analysis with regression testing, determination and hypothesis testing. The results of this research: Communication has a significant effect on job satisfaction of 35.3%, the hypothesis test obtained a significance of 0.000 <0.05. Teamwork has a significant effect on job satisfaction of 41.9%, the hypothesis test obtained a significance of 0.000 <0.05. Communication and teamwork simultaneously have a significant effect on job satisfaction of 49.7%, hypothesis testing obtained a significance of 0.000 < 0.05. Job satisfaction had a significant effect on employee performance of 30.3%, hypothesis testing obtained a significance of 0.000 < 0.05