Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2012-2021
Get PDFThis study aims to determine the effect of cash collection and turnover on profitability at PT. ACE Hardware Indonesia Tbk. Method used in this study. This research was conducted using processed data. The population of this study is the annual financial statements of PT. ACE hardware Indonesia Tbk Year 2012-2021. The sampling method uses Purposive Sampling technique. The research method used in this study is the multiple linear regression method, which consists of several submissions, namely descriptive statistics, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination. The results of this study show that the results of the partial test of cash turnover have a positive and significant effect on Return On Assets with significance (0.02 < 0.05), Receivables turnover does not have a significant effect on Return On Assets with significance (0.470 > 0.05), while Debt To Equity has a negative and significant effect on Return On Assets with significance (0.002 < 0.05). The results of the simultaneous test of cash collection, receivables and Debt To Equity simultaneously affect perofitability. The results of the statistical F test study amounted to (0.002 < 0.05) which means that there is a significant influence simultaneously between the independent variable and the dependent variable. This shows that cash turnover, receivables turnover and debt to equity are so important in relation and influence on profits, because the success of a company in generating profits is obtained from cash and receivables that are well managed and efficient
PENGARUH DISIPLIN KERJA DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN PADA HYPERMART PEJATEN VILLAGE PASAR MINGGU DI JAKARTA SELATAN
Get PDFThis research aims to determine the influence of work discipline and job promotion on employee performance, both partially and simultaneously. The research method used is quantitative, and the nature of the research is associative, with linear regression analysis. Based on the test results, it was found that work discipline has a positive and significant influence on employee performance, with a calculated t-value of 5.613 > tabled t-value of 1.983 and a significance value (sig) of 0.000 < 0.05. This indicates that the better the work discipline of employees in the company, the higher their performance. Job promotion also has a positive and significant influence on employee performance, with a calculated t-value of 4.672 > tabled t-value of 1.983 and a significance value (sig) of 0.000 < 0.05. This shows that the more frequent a company provides job promotions to employees, the higher their performance will be. Both work discipline and job promotion have a positive and significant influence on employee performance, with a calculated F-value of 53.952 > tabled F-value of 3.09 and a significance value (Sig) of 0.000 < 0.05. This indicates that if work discipline and job promotion can be improved and enhanced, employee performance will increase. The adjusted coefficient of determination (Adjusted R Square) is 0.505, indicating that the variables of work discipline and job promotion contribute 50.5% to employee performance, while the remaining 49.5% is influenced by other factors outside the scope of this study
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL INTERVENING
Get PDFThe success of an organization is strongly influenced by employee performance. Every company always improves employee performance to achieve the goals it wants. This study aims to determine the effect of applying accounting information systems, internal control, work motivation and organizational culture on employee performance with employee integrity as an intervening variable. The method used in this study is a quantitative approach and uses a purposive sampling method. The data in this study are primary data obtained from distributing questionnaires directly to accounting students in the Pamulang University employee class, especially students in the accounting study program. The number of samples used is 100 respondents. Data were analyzed by Structural Equation Modeling (SEM). Exogenous latent variables are the application of accounting information systems, internal control, work motivation and organizational culture. While employee performance as an endogenous latent variable with employee integrity as an intervening variable. The results showed that internal control variables formed employee integrity variables (loading factor = 0.69) and employee integrity variables were proven to influence employee performance variables (loading factor = 0.97). This provides an overview in the form of recommendations for improving internal control from the employee side which will have an impact on improving organizational performance
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND SOCIAL ENVIRONMENT ON STUDENT FINANCIAL BEHAVIOR
Get PDFThis study aims to determine the influence of financial literacy, lifestyle, and social environment on the financial behavior of management study program students at the faculty of economics and business at the University of Muhammadiyah Palopo. The method used in this study is quantitative. The sample used in this study consisted of 84 respondents. Sample determination using purposeful sampling Data were collected using the questionnaire dissemination method via Google links and analyzed using multiple linear regression analysis tests. The data was processed using IBM SPSS 25. The results of this study show that financial literacy and the social environment have a positive and significant effect on student financial behavior. Meanwhile, lifestyle has a negative and significant influence on students' financial behavior. The conclusion in this study is that there is an influence of financial literacy, lifestyle, and social environment on the financial behavior of management study program students at the faculty of economics and business at the University of Muhammadiyah Palopo
THE RELATIONSHIP BETWEEN MATERIALISM AND FINANCIAL LITERACY ON STUDENT FINANCIAL MANAGEMENT BEHAVIOR
Get PDFThis study aims to determine the relationship between materialism and financial literacy on the financial management behavior of students of the management study program at the Faculty of Economics and Business, Muhammadiyah University of Palopo. The method used in this research is quantitative. The sample used in this study consisted of 85 respondents. Determination of the sample using purposeful sampling. This research method uses a quantitative approach. Data was collected using the method of distributing questionnaires via Google and analyzed using multiple linear regression analysis, a t-test (partial), and an F-test (simultaneous) using the IBM SPSS 25 application. The results of this study indicate that materialism has a positive and significant effect on student financial behavior. Meanwhile, financial literacy also has a significant influence on student financial management behavior. The conclusion in this study is that there is a relationship between materialism and financial literacy on the financial management behavior of students of the management study program at the Faculty of Economics and Business, Muhammadiyah University of Palopo
MENDORONG PENINGKATAN KINERJA MELALUI PEMBERIAN MOTIVASI DAN KESESUAIAN KOMPENSASI
Get PDFIn particular, this study aims to determine how much influence work motivation (X1) has on the performance of employees of PT. Gunung Himun Pertamama in South Jakarta, to find out how much influence compensation (X2) has on employee performance (Y) PT. Gunung Himun Pertamama in South Jakarta and to find out how much influence work motivation (X1) and compensation (X2) have on employee performance (Y) PT. Mount Himun Pertamama in South Jakarta either partially or simultaneously. The research method used is the associative method. The sampling technique used was random sampling using a sample of 60 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study are that work motivation has a significant effect on employee performance with the regression equation Y = 20.994 + 0.449 X1, the correlation coefficient value is 0.449 meaning that the two variables have a strong relationship with a determination coefficient of 44.9%. Hypothesis testing obtained t count > t table or (3.889 > 2.00247). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence between motivation on employee performance. Compensation has a significant effect on employee performance with the regression equation Y = 23.319 + 0.355 X2 correlation coefficient value of 0.355 meaning that the two have a strong relationship with a determination coefficient of 35.5%. Hypothesis testing obtained t count > t table or (2.408 > 2.00247). Thus H0 is rejected and H2 is accepted, meaning that there is a significant influence between compensation on employee performance. Work motivation and compensation have a significant effect on employee performance with the regression equation Y = 10.279 + 0.416X1 + 0.295X2. The correlation coefficient value obtained is 0.711, meaning that the independent variable and the dependent variable have a strong relationship with the coefficient of determination or simultaneous influence of 71.1% while the remaining 28.9% is influenced by other factors. Hypothesis testing obtained F count > F table or (11.842 > 3.16). Thus H0 is rejected and H3 is accepted. This means that there is a significant influence simultaneously between work motivation and compensation on the performance of employees of PT. Mount Himun Pertama in South Jakarta
PENGARUH TAX MINIMIZATION, EXCHANGE RATE DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING
Get PDFThis study aims to find out and test empirically the effect of tax minimization, exchange rates and tunneling incentives on transfer tricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The type of research used is associative quantitative which uses secondary data in the form of financial reports that have been published by the company on the Indonesia Stock Exchange. The population of this study were 138 companies and the selected sample was 11 companies using purposive sampling method, with 61 data analyzed. The data analysis technique for testing this hypothesis was carried out using the Eviews 9 application. The results of this study show that simultaneously tax minimization, exchange rate and tunneling incentives have a significant effect on transfer pricing. Partially, tax minimization has no effect on transfer pricing, the exchange rate has a significant positive effect on transfer pricing. Tunneling incentive has a significant positive effect on transfer pricing
PENGARUH BRAND CREDIBILITY DAN BRAND EXPERIENCE TERHADAP BRAND LOYALTY YANG DIMEDIASI OLEH ATTITUDE TOWARDS BRAND
Get PDFThis study aims to analyze how the influence of Brand Credibility and Brand Experience on Brand Loyalty, either directly or through mediation through Attitude Towards Brand. Methodology: Design of this research is cross sectional where data is collected from respondents at a certain time, data collection uses side simple random to 232 respondents randomly in Indonesia, data analysis method uses Structural Equation Model (SEM) to test the hypothesis. Findings: The results show that brand credibility has a positive effect on attitude toward brand and brand loyalty, brand experience has a positive effect on brand loyalty. Attitude toward the brand mediates the effect of brand credibility and brand brand loyalty, either partially or fully through mediation. Implications: Thisxstudyxprovides a practicalxframeworkxforxthe marketing department of each android smartphone manufacturer that can explain how a brand credibility and brand experience created by the company can form brand loyalty, which is influenced directly or through mediation from attitude toward brand. consumers to each of these companies. So, the companies that oversee smartphone brands such as Samsung, Xiaomi and Oppo can maintain current policies to achieve a better level of brand loyalty in the future. In the long term, research on these variables will also help the marketing department to periodically check the proposed level of influence and compare it with previous results. If the value of the proposed influence can increase or remain at the same level, then the company can maintain the current policy on these variables. Originality: This research can contribute by proposing brand credibility, attitude toward brand and brand loyalty in a single model or separately. In addition, this study adds to other literature that also influences brand loyalty, namely brand experience because the experience of today's consumers is also an important thing that cannot be ignore
PENGARUH ATMOSFIR TOKO, LOKASI TOKO DAN DISPLAY PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI TOKO KELONTONG SRC HENDRO
Get PDFThis study aims to determine the effect of store atmosphere, store location, and product display on consumer purchasing decisions at SRC Hendro grocery store. The type of research used is quantitative. The population in this study are all consumers who shop at the SRC Hendro grocery store. The sample of this study amounted to 100 respondents obtained from 5 times the number of research indicators. The results showed that the variable store atmosphere and store location partially had no significant effect on consumer purchasing decisions at the SRC Hendro grocery store. Product display variable partially has a significant effect on consumer purchasing decisions at SRC Hendro grocery store. Simultaneously stated that the store atmosphere, store location, and product display variables had a significant effect on consumer purchasing decisions at SRC Hendro grocery stores. Based on the results of the study, the researchers concluded that: 1. Store atmosphere partially has no significant effect on consumer purchasing decisions. The resulting sig value is 0.206 which is greater than 0.05, an independent variable is said to have a significant effect if the sig value is less than 0.05, 2. Store location partially has no significant effect on consumer purchasing decisions because it has a sig value that is greater than 0.05, namely 0.765, 3. Product display partially has a significant effect on consumer purchasing decisions. This is based on the sig value obtained in data processing of 0.038 which means less than 0.05, 4. The store atmosphere, store location, and product display simultaneously have a significant effect on consumer purchasing decisions, this is based on the sig value obtained in processing data of 0.000 which means less than 0.05
ANALISIS PENGARUH COUNTRY OF ORIGIN DAN COLLECTIVISM TERHADAP PURCHASE INTENTION YANG DIMEDIASI OLEH CUSTOMER UNCERTAINTY
Get PDFThis study aims to find out how much influence Country of Origin and Collectivism have on purchase intention mediated by customer uncertainty by using a case study on local shoes in Indonesia. This study uses a descriptive quantitative research method. In sampling the technique used is a non-probability sampling technique with purposive sampling. For data collection in this study using the technique of distributing questionnaires and collecting secondary data. To calculate the results of the questionnaire distribution, a Likert scale with an interval scale was used. This research model is using path analysis. With data analysis using AMOS. The results showed that Country of Origin and Collectivism had a positive effect on Purchase Intention. Meanwhile, Country of Origin has a negative effect on Purchase Intention with Customer uncertainty as mediation and Collectivism has a negative effect on Purchase Intention with Customer Uncertainty as mediation