Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PERAN DOSEN UNIVERSITAS PAMULANG DALAM MENINGKATKAN PENDAPATAN USAHA UNIMART
Get PDFThis research is purposed to analyze the role of lecturer at Pamulang University in contributing from the sales revenue of Unimart so that the business can survive even in the Covid-19 pandemic. The population in this study are financial reports at Unimart Unpam in 2021, while the sample of this research is sales reports at Unimart Unpam in 2021. Data is analyzed using descriptive quantitative techniques by describing the data that has been collected, namely the ratio of lecturer purchases and reports sales of Unimart Unpam in 2021. The results of the research show that there is a fluctuating contribution of lecturers in making purchases at Unimart Unpam in 2021 even though 4881 lecturers have contributed to increasing the business income of Unimart Unpam which is one of the business units in the University of Pamulang which provides various kinds of products needs for lecturers, students, and society in general
PENGARUH KOMPETENSI DOSEN DAN LINGKUNGAN KAMPUS TERHADAP KEPUASAN MAHASISWA S1 AKUNTANSI UNIVERSITAS PAMULANG
Get PDFThe aims of this study are (1) to determine the effect of lecturer competence on student satisfaction, (2) to determine the effect of the campus environment on student satisfaction, and (3) to determine the effect of lecturer competence and the campus environment together on student satisfaction. This research is a research that uses a quantitative approach. Furthermore, this research is a type of associative research. The data collection technique is in the form of a questionnaire. The data analysis methods in this study are data quality test, classical assumption test, regression test and hypothesis testing. The results in this study are as follows: (1) there is an influence of lecturer competence on student satisfaction, (2) there is an influence of academic services on student satisfaction, (3) there is an effect of lecturer competence and campus environment simultaneously on student satisfaction
ANALISA PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN MARKET EARNING VALUE PERUSAHAAN PROPERTY & REAL ESTATE LQ45 DI BURSA EFEK INDONESIA
Get PDFThis study found that there is a corporate governance effect on earnings management practices in companies on the Indonesia Stock Exchange (IDX) as well as corporate performance messages or signals, especially on accrual opportunities. The results prove significant in limiting earnings management and earnings management as a message or signal of company performance, especially on accrual opportunities. The sample is an industrial company with the most shares on the IDX from 2019 to 2021. The sampling method uses a purposive random sampling method, namely: (1) industrial companies, (2) registered on the IDX and issuing annual financial reports for 2019 to 2021, (3) accounting period on an annual basis, and (4) has data on managerial ownership, institutional ownership, independent audit committee commissioners, and obtained a sample of 7 industrial companies. The sampling method is purposive sampling, which is based on annual financial reports. Good governance has been evaluated on the basis of different practices (directors, multiple directors, ownership management and audit committees) while discretionary accruals have been used as a go-between for estimating malpractice in earnings. This was achieved by using a modified Jones model (Dechow et al., 2018) to obtain results. These empirical findings are consistent with the concept of corporate governance. CEO–chair duality is significantly related to earnings management practices and thus, is noteworthy. Information obtained in this study that there is a correlation with two main areas of research, namely, corporate governance and income manipulation. Explicitly confirming that the company is on the IDX, company administration has an impact on the problem of income manipulation. The importance of this research is enhanced by the prevalence of, so-called, "wars of interest" between minority and controlling shareholders rather than between executives and owners
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. ISS INDONESIA PENEMPATAN GRAND SLIPI TOWER JAKARTA BARAT
Get PDFThis research was conducted with the aim of knowing the effect of work motivation and discipline on employee performance at PT. ISS Indonesia Placement for Grand Slipi Tower, West Jakarta. This study uses an associative descriptive method with a quantitative approach used to test population parameters through statistics. The population in this study are employees who work at PT. ISS Indonesia Placement of Grand Slipi Tower West Jakarta as many as 60 people using saturated sampling technique. Data collection techniques were carried out using primary data collection methods (observation and questionnaires), secondary data and data analysis techniques using validity tests, reliability tests, normality tests, multiple linear regression analysis tests, and determination test. The results showed that the coefficient of determination of the motivation variable was 55.7% with a correlation coefficient of 0.746, which means that motivation has a strong relationship to employee performance. The hypothesis test obtained tcount > ttable (4.365 > 2.003), this was also reinforced by a significance value of 0.000 <0.05 Then H0 was rejected and H1 was accepted, meaning that there is a positive and significant influence between motivation on employee performance. The coefficient of determination for the work discipline variable is 58.7% with a correlation coefficient value of 0.766, which means that work discipline has a strong relationship to employee performance. Hypothesis testing obtained tcount > ttable (4.937 > 2.003), this was also reinforced by a significance value of 0.000 <0.05. Then H0 is rejected and H1 is accepted, meaning that there is a positive and significant influence between work discipline on employee performance. Motivation and work discipline simultaneously have a positive and significant effect on employee performance with the multiple linear regression equation Y = -5.443 + 0.524X1 + 0.550X2 and the value of the coefficient of determination contributes 69.5% while the remaining 30.5% is influenced by other factors that not examined in this study. The hypothesis test obtained the value of Fcount > Ftable (61.384 > 3.16), this is reinforced by a significance value of 0.000 <0.05. Then H0 is rejected and H1 is accepted, meaning that there is a positive and significant influence between motivation and work discipline simultaneously (simultaneously) on the performance of employees of PT. ISS Indonesia Placement for Grand Slipi Tower, West Jakarta
PENGARUH INFORMATION ASYMMETRY, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA
Get PDFThis study was required with the intention of achieve empirical evidence concerning the Influence of Information Asymmetry, Firm Size, also Leverage on Earnings Management. Sample collection method worn in this study was purposive sampling. Population used in this study are companies in the real estate, property, and building construction sector that are listed on the Indonesia Stock Exchange in 2019-2021 and have published their company's financial statements. Sample for this study is 30 companies over a three periods, making a total sample of 90 data. Based on the yields of the partial test (t test) it shows that information asymmetry (SPREAD) and company size (SIZE) have no significant influence on earnings management. While leverage (DER) has a significant impact on earnings management. So it can be inferenced from the analysis and discussion that information asymmetry has a positive and no significant influence on earnings management, company size has a negative and no significant impact on earnings management, and leverage has a positive and significant impact on earnings managemen
ANALISA KETIDAKEFEKTIFAN IDENTIFIKASI RISIKO MEMPENGARUHI PENILAIAN KINERJA PROYEK DI PT ALKHA INDUSTRI
Get PDFPT Alkha Industri (ALKAIND), as one of the leading industrial and design companies in Indonesia. Of course, handling projects worth hundreds of billions of rupiah and multi years requires a professional strategy and management so that the project is on time, does not exceed the costs that have been determined and in accordance with the specifications requested by the employer (client / owner). ALKIND already has project risk management rules/procedures and the project team has carried out project planning with risk management (risk identification). Research conducting analysis provides answers to the effectiveness of making project risk identification can affect the achievement of project targets. The data uses data from the company PT Alkha Industri from 2020 to 2022 for registered projects both completed and in progress. The results of the analysis can be concluded, 1) the risk owner who should identify potential risks in the project is not Project Control personnel because they do not know the potential risks of each function, 2) update risks every month by evaluating the realization of control, 3) risks so that their inherent risk score is reduced, 4) Perform other responses besides mitigating, namely how to avoid risk (avoiding), how to transfer risk (sharing / transferring), controlling risk (controlling) and optimizing risk (exploiting)
PENGARUH SISTEM INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR
Get PDFThe purpose of this research is a). Identify the influence of information systems on performance based on empirical studies of the last 6 years, b). Identify the influence of motivation on performance based on empirical studies of the last 6 years. The method for searching for article data sources is through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Key terms and phrases related to information systems and motivation on performance using abstract Literature Review or research journal texts are reviewed before being included in the review according to the criteria. Based on 22 journals for the last 6 years that were reviewed, the results stated that the results of a review of 22 research journals contained 5 journals which stated that the information system had no effect and 17 journals stated that there was an influence, then the results of a review of 22 research journals found 2 journals which stated that motivation was not influential and 20 journals stated that there was influence
PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PT. KOSAMI SEJAHTERA UTAMA UNIT TERMINAL INSPECTION-T1, BANDAR UDARA SOEKARNO-HATTA TANGERANG
Get PDFThis study aims to determine the effect of work motivation and teamwork on employee performance. The research method used is a quantitative method with an associative approach. The population and sample in this study were employees of PT. Kosami Sejahtera Utama Terminal Inspection unit- T1. Test Instruments used are Validity Test and Reliability Test. Classical assumption tests, Quantitative Analysis include Simple Linear Regression Analysis, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient. Test the Hypothesis used. The results of this study show that work motivation partially has a significant effect on employee performance with a calculated t value greater than the table t (6.187 > 2.001). Teamwork partially has a significant effect on employee performance with t values calculated at 4.872 > 2.001. Simultaneously, the results of data processing show that work motivation and teamwork have a positive and significant effect on the performance of PT. Kosami Sejahtera Utama Terminal Inspection-T1 unit with a calculated F value of 23.516 and a coefficient of determination value of 44.8% while the remaining 55.2% is influenced by other factors. The conclusion of this study is that there is a positive and significant influence between work motivation with employee performance and teamwork with employee performanc
PENGARUH PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA GURU SMK NEGERI SE-KOTA BIMA DENGAN MOTIVASI KERJA SEBAGAI INTERVENING
Get PDFThis study aims to analyze the influence of career development and work discipline on the performance of SMKN teachers in Bima city with work motivation as an intermediary variable. The method used in this study is quantitative. The number of research resondents was 68 people who were selected proportionally sampling with a total population of 217 teachers at SMKN in Bima city. Data collection method using questionnaires. Data analysis techniques using SmartPLS 3. The results of the research obtained: Career development, Work Discipline, and Work Motivation have a positive and significant effect on the performance of SMKN teachers in the city of Bima, and Motivation is able to mediate career development, Work Discipline has a positive and significant effect on the performance of SMKN teachers in the city of Bima
OPTIMALISASI PENERAPAN TEKNOLOGI INFORMASI PADA SMART DEFENSE GUNA MENDUKUNG TUGAS POKOK TNI AL DALAM RANGKA MELAKSANAKAN FUNGSI PERTAHANAN ASPEK LAUT DI IBU KOTA NEGARA
Get PDFInformation technology is the most important element of an organization that needs to be and continues to be developed as an effort to increase professionalism to produce a world-class military capable of overcoming problems or responding to challenges and threats in the modern era. The National Capital City (IKN) is in North Penajam Paser Regency, East Kalimantan. Geographically the location is bordered by two countries, namely Malaysia and the Philippines. In addition, on the west side of the island of Borneo is bordered by the territory of Singapore and the South China Sea. The South China Sea conflict which borders the western region of Kalimantan Island will also have a defense and security impact on IKN. Lack of strength in defense and security technology in the Sea Region, he application of Defense, Security, Law Enforcement and Safety at Sea in facing the relocation of the National Capital is a crucial issue that must be faced together. The lack of defense and security forces in the sea area is also the basis for a solution to this problem