Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH EFFECTIVE TAX RATE, ARUS KAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021)
Get PDFThis study aims to analyze the effective tax rate, cash flow and managerial ownership of dividend policy. This study uses a quantitative method and uses secondary data from consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. Hypothesis testing was carried out using the Eviews 10 application. There were 85 company data samples selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it was revealed that partially the effective tax rate and managerial ownership variables had an effect on dividend policy, while the cash flow variable had no effect on dividend policy. The results of the simultaneous effective tax rate, cash flow, and managerial ownership affect dividend policy
LITERATURE REVIEW: PERAN CAREER DEVELOPMENT DALAM MENINGKATKAN WORK ENGAGEMENT DOSEN
Get PDFWork engagement is one of the crucial aspects that a lecturer must possess. This research aims to provide an overview of the relationship between career development and work engagement among employees, including lecturers. The references for this study were obtained from Google Scholar, with specific criteria spanning from 2014 to 2023, focusing on work engagement dimensions of vigor, dedication, and absorption. The research findings indicate variations in the connection between career development and work engagement. These differences are believed to be attributed to organizational support and length of service factors. Over the past decade, no significant association has been found between career development and work engagement among lecturers in Indonesia
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT PRIMA SOEKA BUANA BEKASI
Get PDFThe aim of this research is to determine the influence of work discipline and work environment on employee performance at PT. Prima Soeaka Buana. The research method used was quantitative. The sampling technique used was saturated sampling, and a total of 60 respondents were obtained as the sample. Data analysis included validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, determination coefficient, and hypothesis testing. Work discipline has a significant effect on employee performance with a simple linear regression equation of Y = 23.668 + 0.465X1, and a correlation coefficient of 0.457. The determination coefficient value is 20.9%, and the hypothesis test resulted in a t-value > t-table, or (3.914 > 1.671). Furthermore, the work environment also has a significant effect on employee performance with a simple linear regression equation of Y = 15.170 + 0.661X2, and a correlation coefficient of 0.723. The determination coefficient value is 52.3%, and the hypothesis test resulted in a t-value > t-table, or (7.968 > 1.671). Simultaneously, work discipline and work environment significantly influence employee performance with a multiple linear regression equation of Y = 3.697 + 0.338X1 + 0.603X2, and a correlation coefficient of 0.793. The determination coefficient value is 62.9%, while the remaining 37.1% is influenced by other factors. The hypothesis test resulted in an F-value > F-table, or (48.302 > 3.159)
APAKAH KUALITAS WEBSITE BERDAMPAK PADA MINAT BELI DENGAN KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL INTERVENING?
Get PDFMarketing is the process by which companies create value for customers and build strong relationships to capture value from customers in return. The main objective of this study is to determine the effect of website quality on purchase intentions and also customer trust as an intervention. The research object is the population of Shopee users who have been categorized as sample criteria. The criteria are S1 Accounting students at Universitas Pamulang and have online shopping experience through Shopee. Based on SEM-PLS data, this research is valid and reliable, the research model is also considered strong. This study proves the study of pre-existing theories and strengthens the results of hypothesis testing with the results of all variables having a positive and significant effect on purchase intention. The model in this study can be used as managerial implications for e-commerce based business developmen
PENGARUH KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. J&T TEKNOLOGI EXPRESS – SDP PONDOK AREN
Get PDFThe purpose of this study was to determine the effect of leadership on employee productivity at PT J&T Technology Express-SDP Pondok Aren. To find out the Effect of Work Discipline on Employee Productivity at PT J&T Technology Express-SDP Pondok Aren, and to find out the effect of Leadership and Work Discipline on Employee Work Productivity at PT J&T Technology Express-SDP Pondok Aren. The method used is Quantitative Associative method. The sampling technique used is saturated sample method with a sample of 112 employees. Methods of data analysis using simple linear regression test, multiple linear regression, correlation coefficient, determination coefficient, partial t test and F test. The results of this study indicate that partially there is a positive and significant influence between Leadership on Employee Work Productivity at PT J&T Teknologi Express-SDP Pondok Aren, this can be proven from the simple linear regression equation Y = 26.515 + 0.326X1, The correlation value is 0.413. The coefficient of determination is 17%, and the value of tcount3,655 > ttable1.99773 with a significance of 0.001 <0.05. Partially there is a positive and significant influence between Work Discipline on Employee Work Productivity at PT J&T Technology Express-SDP Pondok Aren, this can be proven from the simple linear regression equation Y = 17.441 +0.389X2, The correlation value is 0.573. The coefficient of determination is 32.9%, and the value of tcount5,640 > ttable 1.99773 with a significance of 0.000 <0.05. Simultaneously there is a positive and significant influence between Leadership and Work Discipline on Employee Work Productivity at PT J&T Technology Express-SDP Pondok Aren, this can be proven from the multiple linear regression equation Y = 13.105 + 0.197X1 +0,332X2. The coefficient of determination is 39.2%, as well as the F valuecount 19,917 > Ftable3.14 with a significant level of 0.000 <0.05
ANALISIS PENENTUAN PRIORITAS PEMELIHARAAN KRI DALAM MENDUKUNG KEBERHASILAN PELAKSANAAN TUGAS ANGKUTAN LAUT MILITER
Get PDFThe main task of TNI is to uphold the sovereignty of the state. The success of the implementation of military sea transportation tasks cannot be separated from the readiness of KRI elements in supporting the implementation of operations. The purpose of this research is to analyze the Priority Determination of KRI Maintenance at the Depot Level at Kolinlamil to Support the Successful Implementation of Military Sea Transportation Tasks. The method used in this research is quantitative and data processing using SPSS 25 and AHP application programs. Samples will be taken from several crew members of KRI ABN-503, TMO-537, THG-538, I KBI-971 and KRI TBN-520. The research sample using AHP software amounted to 10 people and the determination of the number of samples using the Slovin formula was 90 respondents. The results of the study show that the turnaround time, airworthiness and technical conditions affect the success of carrying out the duties of Military Sea Transport. Partially rotating hours have a contribution of 31%, eligibility has a contribution of 25.3% and technical conditions have a contribution of 39.2%. Meanwhile, when tested simultaneously, the rotational hours, feasibility and technical conditions contributed 58.5% to the success of the Military Sea Transport. And for the results of the Analytical Hierarchy Process the influential variables in determining the priority of the KRI hardepo are turning hours, airworthiness and technical conditions and the alternative variables consist of KRI Teluk Amboina-503, KRI Teluk Bintuni-520, KRI Teluk Manado-537, KRI Teluk Hading-538 and KRI Tanjung Kambani-971. Based on the results, super Decision KRI Tanjung Kambani-971 became the main priority with a priority value of 0.37567 and 0.35875 based on the results of Super Decision software analysis. KRI Teluk Amboina-503 is the second priority with a priority value of 0.13454 and 0.13447 based on the results of Super Decision software analysis. KRI Teluk Bintuni-520 became the third priority with a priority value of 0.13454 based on the results of Microsoft Office Excel analysis and 0.13447 based on the results of Super Decision software analysis. KRI Teluk Manado-537 is the fourth priority with a priority value of 0.13068 based on the results of Microsoft Office Excel analysis and 0.12901 based on the results of Super Decision software analysis. KRI Tanjung Hading-538 is the fifth/last priority with a priority value of 0.11846 based on the results of Microsoft Office Excel analysis and 0.11559 based on the results of Super Decision software analysis
PENGARUH COVID-19 TERHADAP LAPORAN AUDIT KEUANGAN DAN MANAJAMEN KEUANGAN (Studi Empiris Pada Indexs Saham LQ-45 yang terdaftar di Bursa Efek Indonesia 2018-2021)
Get PDFThe purpose of this study is to examine how COVID-19 will affect financial audit reports and financial management. Shares of LQ 45 businesses listed on the Indonesian stock exchange served as the topic of this quantitative study. with methods for gathering data, such as Non Probability Data gathering methods include observation, interviews, and conviniens sampling, with many samples having 45 respondents. Data analysis methods include descriptive analysis using SPSS.The findings revealed that: (1) The company's decision about which assets to manage was an investment decision. Additionally, the profitability of investments and the company's future cash flow are directly impacted by investment decisions. (2) Financing Decision, which is a choice that considers two factors: the best balance of spending (commonly referred to as the optimal capital structure) and the source of the cash required to finance the investment. (3) Asset Administration a choice on the level of operation of existing assets for which financial managers and other management within an enterprise are responsible
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRIYA SUKSES BERSAMA TANGERANG SELATAN
Get PDFThe purpose of this study was to determine the effect of motivation and work discipline on employee performance at PT. Griya Sukses with South Tangerang. The method used is a quantitative descriptive method. The sampling technique used was random sampling using a sample of 53 respondents. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The result of this study is that price perception has a positive and significant effect on employee performance with a regression value of 0.564 and a calculated t value (6.444 > 2.008). Work discipline has a positive and significant effect on employee performance with a regression value of 0.512 and a calculated t value (4.887 > 2.008). The influence of motivation and work discipline simultaneously has a positive and significant effect on employee performance with a correlation coefficient value obtained of 0.729, meaning that the independent variable with the dependent variable has a strong influence with a coefficient of determination or simultaneous influence of 53.1%. That is, a considerable advantage in getting strong performance will come from the marriage of high levels of drive and job discipline. Motivated people who practice strict work ethics are more likely to be proactive, take initiative, be dedicated to attaining their objectives, and endeavor to elevate the standard of their job. They are also more inclined to face difficulties head-on and conquer them with tenacity. As a result, they do better than those who lack sufficient work discipline or are less driven
ANALISIS NILAI PERUSAHAAN PERSPEKTIF KEBIJAKAN UTANG DAN LABA: Studi Kasus pada PT Astra Internasional Periode 2012 - 2021
Get PDFThis study aims to examine the effect of debt policy and profitability on the company value of PT Astra Internasional Tbk which is listed on the Indonesia Stock Exchange for the period 2012 - 2021. The population in this study is the entire financial statements of PT Astra Internasional Tbk which is listed on the Indonesia Stock Exchange 2012 - 2022. The research sample used in this study is in the form of balance sheet financial statements and financial statements of profit and loss of PT Astra Internasional Tbk which are listed on the Indonesia Stock Exchange for the period 2012 – 2021. The analytical method used is SPSS version 26.0 with the data analysis technique used is the classical assumption test, multicollinearity, heteroscedasticity, normality test, correlation and determination quotient test, simultaneous test and partial test. The results of the t-test study show a sig value of 0.699 > 0.05 and the tcount value is smaller than ttable or 0.403 <2.364 so it can be concluded that the Debt to Equity Ratio has no significant effect on Price to Book Value and the sig value is 0.086 > 0.05 and the tcount value is smaller from ttable or 1,993 <2,364 so it can be concluded that Return on Equity has no significant effect on Price to Book Value while the f-test results show Fcount 11,533 > Ftable 4.74 with a significance level of 0.006 which is smaller than the significant level of 0.05. so that the Debt to Equity Ratio (DER) and Return on Equity (ROE) together (simultaneously) has a significant effect on Price to Book Value (PBV)
UPAYA TERUKUR PENINGKATAN KINERJA DENGAN PENGUATAN DISIPLIN DAN PEMBERIAN MOTIVASI KERJA PADA KARYAWAN PT. SEWU SEGAR PRIMATAMA JAKARTA
Get PDFThe purpose of this study was to determine the effect of work discipline and motivation on employee performance at the Tangerang City National Defense Office. either partially or simultaneously. The method used in this research is a quantitative method. The sampling technique used is saturated sampling, using a sample of 60 respondents. The data analysis technique used is statistical analysis by testing the validity test, reliability test, classic assumption test, simple linear test, multiple linear regression test, coefficient of determination, hypothesis t test and hypothesis f test. The results of work discipline research have a significant effect on employee performance partially, indicated by the simple linear regression equation Y = 12.403 + 0.706 X1. This is evidenced by the hypothesis test obtained tcount > ttable (3.469 > 2.000) and reinforced by the ? value < Sig.0.05 or significance <0.05 (0.000 <0.05). Motivation has a significant effect on employee performance partially as shown by the simple linear regression equation Y = 15.412 + 0.637 X2. This is evidenced by the results of the hypothesis testing obtained tcount > ttable (3.395 > 2.000) and reinforced by the ? value < Sig.0 .05 or a significance value <0.05 (0.000 <0.05). The results of work discipline and motivation research on employee performance at the Tangerang City National Defense Office are shown by the multiple linear regression equation Y = 7.884 + 0.431 X1 + 0.383 X2 This is evidenced by the simultaneous hypothesis test results obtained by the value of fcount > ftable ( 33.599> 3.16) and reinforced by a significance value <0.05 (0.000 <0.05). The test results for the coefficient of determination of work discipline (X1) and motivation (X2) have an effect of 54.1% on the performance of employees at the Tangerang City National Defense Office. Thus H0 isrejected and H3is accepted. This means that it is proven that there is a significant effect simultaneously between work discipline (X1) and motivation (X2) on employee performance (Y)