Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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    PENGARUH PEMENUHAN PERUMAHAN DINAS PRAJURIT TERHADAP KESIAPSIAGAAN OPERASIONAL BRIGIF 4 MARINIR/BS

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    The Brigade Infantry 4 Marines is one of the Marine Corps executing Commands which is under the command of the Marine Corps Headquarter. The main task of this unit is to foster and prepare the strength and capability of the combat elements in its lower ranks to always have high preparedness in carrying out amphibious operations and other operational tasks. In carrying out its main tasks, operational preparedness is one of many important things for 4th Marines Infantry Brigade, one of the supporting factor for operational preparedness is the fulfillment of housing needs for soldiers. The operational readiness of a unit can be seen through the speed and completeness in the activities of gathering and deploying troops along with all the equipment or materials needed to carry out tasks, which are carried out to anticipate in dealing with various threats and situations that occur in society, both war or disaster conditions. Its deployment requires organization and through appropriate and efficient steps so that it is hoped that its speed can be projected throughout the territory of the Unitary State of the Republic of Indonesia. The purpose of this study was to see the effect of the fulfillment of official housing and the zoning of soldiers' residences on the operational preparedness of the 4th Marines Infantry Brigade. This study uses quantitative methods with data processing using SPSS. The sample used in this study is based on the Slovin formula as many as 300 people. The results in this study indicate that there is a positive and significant effect between the fulfillment of official housing on the operational readiness of soldiers with at value of 33,257. there is a positive and significant effect between the zoning of the residence on the operational preparedness of soldiers with t value of 6,559, and a simultaneous effect with f value of 919,936. The coefficient of determination of the relationship between the Service Housing Fulfillment and Regionalization Tests on Soldier Operational Preparedness is strong at 93.2%. The results of the SPSS calculation obtained a value of R2 = 0.868, which means that 86.8% of Soldier Operational Preparedness can be explained by the Service Housing Fulfillment variable while the remaining 13.2% is influenced by other variables outside the model studie

    PENGARUH BEBAN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA CV. HERRIS TRADING KOTA TANGERANG

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    This study aims to determine the influence of workload and leadership on employee performance on CV Herris Trading Kota Tangerang both partially and simultaneously. This type of research uses quantitative descriptive methods. The population was 85 with saturated sampling techniques and the sample in this study amounted to 85 respondents. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results showed that workload had a significant effect on employee performance with a regression coefficient of 0.553, meaning that there was a significant influence between workload and employee performance. Leadership has a significant effect on employee performance with an estimated value of 0.476, meaning that there is a significant influence between leadership and employee performance. Workload and leadership have a significant effect on employee performance with the regression equation Y = 16.161 + 0.331X1 + 0.244X2. A correlation coefficient of 0.740 means that the independent variable and the dependent variable have a strong relationship level with a coefficient of determination of 54.8

    PENGARUH KEMAMPUAN PERSONEL DAN MATERIEL KORPS MARINIR TERHADAP OPERASI PENANGGULANGAN BENCANA

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    The involvement of elements of the Marine Corps in disaster management operations is to mobilize personnel and materials of the Marine Corps in disaster management operations. In order to improve the quality of resources, personnel and material capabilities are needed to support the main tasks in the context of disaster management. The purpose of this study was to examine the effect of personnel capabilities and material capabilities on the success of the task of disaster management operations for the Marine Corps. The subjects in this study were soldiers of the Marine Corps as many as 127 respondents. The sampling technique uses a non-probability sampling technique where all respondents have the right to be studied. The method used is a quantitative method with data processing using SPSS 25. The results of this study based on hypothesis testing are the t-test of the personnel ability variable of 4.450 while the t-table obtained is 1.661 and the t-test of the material ability variable is 8.946 while the t-table obtained is 1.661. This means that these two variables affect the success of the task of disaster management operations for the Marine Corps. The value of the f test in this study is 65.730, while the f table obtained is 3.091. This means that simultaneously the variables of personnel capabilities and material capabilities affect the success of disaster management operations. The contribution of the two independent variables to the success of the task of disaster management operations for the Marine Corps is 0.578, which means that it is 57.8% and the remaining 42.2% is influenced by other variables

    PENGARUH INVENTORY INTENSITY, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

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    This study aims to test and provide empirical evidence of the effect of inventory intensity, debt policy and sales growth on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This type of research is quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study were 38 companies in the food and beverage subsector that were listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique used purposive sampling method and obtained as many as 12 sample companies with a period of 6 years so that the data analyzed amounted to 72 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously inventory intensity, debt policy, sales growth have a significant effect on tax avoidance. Meanwhile, partially, inventory intensity has a significant effect on tax avoidance, but debt policy and sales growth have no significant effect on tax avoidance

    PENGARUH LINGKUNGAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. ZULU ALPHA PAPA JAKARTA SELATAN

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    The purpose of this research is to determine the influence of the work environment and organizational culture on employee performance at PT. Zulu Alpha Papa in South Jakarta, both partially and simultaneously. The method used is quantitative. Data analysis includes validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing.The results of this research show that the work environment has a significant influence on employee performance with the regression equation Y = 13.740 + 0.648X1, and a correlation value of 0.714, indicating a strong relationship between the two variables. The coefficient of determination is 0.510. The hypothesis testing shows that the calculated t-value is greater than the tabled t-value (9.186 > 1.990).Furthermore, organizational culture also has a significant influence on employee performance with the regression equation Y = 16.082 + 0.598X2 and a correlation value of 0.665, indicating a strong relationship between the two variables. The coefficient of determination is 38.2%. The hypothesis testing shows that the calculated t-value is greater than the tabled t-value (7.082 > 1.990).Both the work environment and organizational culture simultaneously have a significant influence on employee performance with the regression equation Y = 8.775 + 0.487X1 + 0.298X2. The correlation value is 0.757, indicating a strong relationship between the independent variables and the dependent variable. The coefficient of determination is 57.3%, while the remaining 42.7% is influenced by other factors. The hypothesis testing shows that the calculated F-value is greater than the tabled F-value (53.748 > 2.720)

    PENGARUH DISIPLIN DAN MOTIVASI KERJA TERHADAP KINERJA ANGGOTA DENMA SESKOAL (Detasemen Markas Sekolah Staf dan Komando Angkatan Laut)

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    Human resources (HR) is one component that exists in organizations other than machine, money, materials, methods, and markets. An agency must be supported by competent human resources because human resources play an important role in running a business or activity within the agency. Seskoal is the highest general development education in the Indonesian Navy and has the main task in deepening the material of the struggle and the study of defense issues at the sea level of strategy and operations within the Navy. In Seskoal this is where the Student Officers are forged to become strategic level sea defense scholars. In carrying out this task, Denma Seskoal members are required to have high performance in order to produce good quality work. The factor of Human Resources (HR) is a determinant of the level of ability of Members of Denma Seskoal. As the main factor, members must have high quality, discipline and high work motivation.  The type of research used in the study is quantitative, the data source used is the distribution of questionnaires given to members of Denma Seskoal. While the data analysis method used in this study used SPSS 2.0. Correlation coefficient (R) shows how closely the relationship between Discipline independent variables (X1) with non-independent variable Member Performance (Y), the value of the correlation coefficient is 0.637. This value indicates that the relationship of the Discipline variable (X1) with the Member Performance variable (Y) is 63.7%. While Work Work Motivation (X2) with non-independent variable Member Performance (Y), the value of the correlation coefficient is 0.674. This value shows that the relationship of the Work Motivation variable (X2) with the Member Performance variable (Y) is strong, which is 67.4%. Based on the calculation of the partial correlation, Motivation of work which gives the biggest contribution

    PENGARUH LOYALITAS KARYAWAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PMP UNIT BOBBIN JEMBER

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    This study aims to determine the effect of employee loyalty and work environment on employee performance at PT. PMP Bobbin Unit Jember. The data used is primary data used is primary data used is primary data from at PT.PMP Bobbin unit Jember. The data sample was taken using the purposive sampling method with the criteria of working period of more than equal to 20 years with a total of 78 samples that will be tested using the SEM PLS application, from the results of the analysis it is known that employee loyalty has an influence on employee performance, while the work environment variable is known to be less effect on employee performance at PT. PMP Bobbin unit Jember

    PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT BANK MANDIRI

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    This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank Mandiri (Persero). This research is a type of quantitative research using descriptive analysis method and using data in financial reports in the form of balance sheets and income statements of PT Bank Mandiri (Persero). for ten years, namely the period 2011-2020. Based on the results of the study, it shows that partially the Capital Adequacy Ratio (CAR) has a significant negative effect on Return On Assets (ROA) and Loan to Deposit Ratio (LDR) has a significant positive effect on Return On Assets (ROA) at PT. Bank Mandiri (Persero). 2011-2020. Then simultaneously or together it shows that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) and the magnitude of the influence of the independent variable on the dependent variable in this study is equal to 79.1% while the remaining 20.9% is influenced by other factors not examined in this study

    PROFESIONALISME APARATUR SATUAN POLISI PAMONG PRAJA KABUPATEN SUMBAWA BARAT

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    Professionalism is a most to be owned by the State Civil Apparatus in today's dynamic era. This research tries to explore two important things in looking at Professionalism in Pamong Praja Police Unit of West Sumbawa Regency, that is: How is the professionalism of Pamong Praja Police Unit of West Sumbawa Regency and what the factors that influence it are. The author tries to explain these two things by combining between the theory and concepts put forward by experts with the field conditions that occur. So that we can find out whether Pamong Praja Police Unit of West Sumbawa Regency is Professional, Towards Professional or Not Professional at all. The research method used is descriptive qualitative research because it is related to the selected problem that is telling social phenomena that does not intend to make calculations qualitatively or using statistics but rather lead to exploitation of public expression and events that occur. The Source Data in this study are: Informants, Events, and Documents. Data collection techniques used in this study are: Interview, Observation, and Documentation. Pamong Praja Police Unit has a duty to maintain and organize public order and tranquility, to carry out Community Protection, to enforce the Regional Regulation and the Decision of the Regional Head. To carry out these tasks required high professionalism, to know that there are several indicators used in viewing the professionalism of Pamong Praja Police Unit of West Sumbawa Regency are: a) The intellectual capacity of employees; b) Standard of work; c) Moral and ethical standards

    PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA PT. MANDOM INDONESIA TBK PERIODE 2012-2021

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    This study aims to determine the partial and simultaneous influence of variables of Cash Turnover, Receivables Turnover, and Working Capital Turnover on PT Mandom Indonesia Tbk's Liquidity in 2012 – 2021. The research method used is a quantitative method with a type of quantitative descriptive method research. The data used in this study are financial statements sourced from the official website of PT Mandom Indonesia Tbk. Data analysis techniques use classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis tests using SPSS version 26. The results of the study based on the partial test showed that cash turnover had a calculated value of (-2,864 > 2,447) and a significance value of 0.021 < 0.05. So it can be concluded that cash turnover has a negative and significant effect on liquidity. Receivables turnover has a calculated value of (-3,961 > 2,447) and a sigifikansi value of 0.004 <0.05. Then it can be concluded that the turnover of receivables has a negative and significant effect on liquidity. Working capital turnover (X3) has a calculated value of (-4.242 > 2.447) and a significance value of 0.003 < 0.05. So it can be concluded that the turnover of working capital has a negative and significant effect on liquidity. Simultaneously cash turnover, receivables turnover and working capital turnover to liquidity where the calculation > ftable is (7,732 > 4,757) then Ho4 is rejected and Ha4 is accepted. The significance value is 0.017 < 0.05, meaning that there is a simultaneous positive and significant influence between cash turnover, receivables turnover and working capital turnover on liquidity at PT Mandom Indonesia Tb

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