Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH CONFIRMATION BIAS DAN RISKY CHOICE FRAMING TERHADAP KEPUTUSAN INVESTASI PETANI
Get PDFThis study aims to determine the effect of Confirmation Bias and Risky Choice Framing on farmers' investment decisions. The questions in this study are whether Confirmation Bias affects farmers' investment decisions and whether Risky Choice Framing affects farmers' investment decisions. The analysis technique in this research includes correlation test, determination test and F test which is a model feasibility test, followed by multiple linear regression analysis and hypothesis testing (t). The sample method uses purposive sampling, with several criteria developed previously. Questionnaires were used to collect data from respondents. Respondents in this study were farmers in Blubur Limbangan District, Garut Regency. In total there are 356 respondents. Based on the results of hypothesis testing (t), Confirmation Bias affects farmers' investment decisions and Risky Choice Framing affects farmers' investment decisions
COACHING PROGRAM DALAM MENINGKATKAN PENGEMBANGAN KARYAWAN PT HUTAMA KARYA INFRASTRUKTUR
Get PDFHuman resource development must be carried out seriously and consistently, one of which is through coaching activities. Coaching is an HR development activity through internal qualitative actions, namely helping employees to identify their potential, goals in their careers, identify potential problems, and find ways to solve them, to get optimal performance. This research was conducted on employees of PT. Hutama Karya Infrastructure with a qualitative method. In collecting data, field observations were carried out through coaching activities. The analysis technique was carried out descriptively, namely explaining the actual conditions during the Coaching activity. The results of the activities carried out indicate that, employees of PT. Hutama Karya Infrastruktur gains self-reinforcement regarding its existence in the company, namely realizing career needs, occupying positions, and getting opportunities for self-development as well as increasing income / awards
PENGARUH MODAL MANUSIA DAN MODAL PELANGGAN TERHADAP KINERJA YANG DIRASAKAN PETANI
Get PDFThis study aims to determine the effect of human capital and customer capital on the perceived performance of farmers. The question in this study is whether human capital affects the perceived performance of farmers and whether customer capital affects the perceived performance of farmers. The analysis technique in this research includes correlation test, determination test and F test which is a model feasibility test, followed by multiple linear regression analysis and hypothesis testing (t). The sample method uses purposive sampling, with several criteria developed previously. Questionnaires were used to collect data from respondents. Respondents in this study were farmers in Blubur Limbangan District, Garut Regency. In total there are 356 respondents. Based on the results of hypothesis testing (t), human capital affects the perceived performance of farmers and customer capital affects the perceived performance of farmers
PENGARUH JIWA KEWIRAUSAHAAN ISLAM, MODAL USAHA DAN LOKASI USAHA TERHADAP TINGKAT LOYALITAS PEMBELI PADA UMKM KUE GETI LUCKY’S SUMBER GEMPOL, TULUNGAGUNG
Get PDFThis study aims to determine how the influence of the Islamic entrepreneurial spirit, business capital and business location on buyer loyalty at the UMKM Kue Geti Lucky's Sumbergempol, Tulungagung. The research method used by the researcher using quantitative-descriptive methods using primary data obtained by distributing questionnaires randomly and processed using the SPSS statistical test. The dependent variable used in this study is buyer loyalty, while the independent variables in this study are the Islamic entrepreneurial spirit, business capital and business location. Based on this research, the results obtained are tcount < table or 0.952 < 1.984, the significant value generated is 0.343 > 0.025. Therefore, the two variables of Islamic entrepreneurial spirit and business location on buyer loyalty in MSMEs, Lucky's Cakes, Tulungagung have no effect, but if we count one -one result obtained will be significant. For one variable of venture capital, the value of tcount > t table or 6.516 > 1.984 and the resulting significance value of 0.000 < 0.025 on buyer loyalty to MSMEs, Lucky's Cakes, Tulungagung. And from the results of the value fcount > ftable or 19,501 > 3.09, the significant value produced is 0.000, which is smaller than the level of significance of 0.05, all variables have a significant effect
ANALISIS PERSISTENSI LABA PERSPEKTIF ARUS KAS OPERASI DAN TINGKAT HUTANG PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA
Get PDFVarious ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future
PENGARUH MOTIVASI INTRINSIK, KOMPETENSI RELASIONAL, KOMPETENSI KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR BAPPEDA KABUPATEN BIMA
Get PDFThis research aims to test and analyze the effect of intrinsic motivation, Competence of Communication and Work Environment toward employee performance at Bappeda Office of Bima Regency. Population in this research is 64 employees of Staffing at Bappeda Office of Bima Regency. Data analysis was undertaken using statistical programme of SPSS and. The analysis method was multiple linear regression. The method used in this research is quantitative research methods. Independent variables (independent variables) in this study is Intrinsic Motivation (XI), Competence of Relational (X2), Competence of Communication (X3), and Work Environment (X4). Meanwhile, the dependent variable (the dependent variable) is the employee's performance (Y). Sampling technique used in this research was sample saturated technique. The results showed that (1) Intrinsic Motivation have positive effect and no significant effect toward job satisfaction, (2) Competence of Relational have negative effect and significan effect toward job satisfaction, (3) Competence of Communication have negative effect and no significant toward job satisfaction, and (4) Work Environment have positive effect and no significant toward job satisfaction
UKURAN BANK, MANAJEMEN LABA, DAN STABILITAS KEUANGAN BANK
Get PDFThis study aims to empirically test and analyze bank company size and earnings management on bank stability with liquidity, BHC (Bank Holding Company), SOE (State Owned Enterprise), and NEW (de novo bank) as control variables. The population in this study is national commercial banks consisting of private banks and state-owned banks registered with the Financial Services Authority (OJK) for the period 2011-2019. By using purposive sampling method, the number of bank companies that were sampled in this study were 57 bank companies with a total of 855 observations of financial statement data with a period of 28 quarters (9 years). In this study used multiple linear regression analysis techniques and Ordinary Least Square model with data processing using eviews 9 software. The results of this study indicate that simultaneously bank size and earnings management, with control variables namely liquidity, BHC, SOE, and NEW have a significant effect on bank stability. Partially the size of bank and NEW have a negative effect on bank stability, liquidity and SOE affect the stability of the bank positively. Meanwhile, bank earnings management and BHC have no effect on bank stability
PENGARUH KEPEMIMPINAN, PENGAWASAN DAN HUKUMAN TERHADAP KEDISIPLINAN KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN BIMA
Get PDFQuality and competitive and reliable Human Resources (HR) in completing organizational tasks in order to realize a superior, clean and authoritative government system beginning with the enforcement of employee discipline. This research is an associative or causal research that examines the relationship between leadership, supervision and punishment variables as independent variables on work discipline as the dependent variable. The sample of this study was determined by calculation using the Slovin formula and the sampling technique using the Probability Sampling technique as many as 100 people as the research sample. Then the instrument for data collection is a questionnaire and before being used, the validity and reliability tests are carried out first. The data analysis technique is multiple linear regression analysis, namely the analysis of connecting more than two variables to determine the magnitude of the change from one variable to another variable or in other words a technique that aims to determine the contribution or influence of independent variables on the dependent variable. The results of the description analysis show that the leadership style belongs to the high/good category. Supervision of work is relatively high on average. Regarding punishment, the results showed that respondents rated professionalism in giving sanctions or punishments to employees who were not disciplined in their work as high and the basis for consideration was as good as possible. The average discipline is good/high. The results of multiple linear regression analysis that: (1) Leadership Style Has a Positive and Significant Effect on Employee Discipline; (2) Supervision Has a Positive and Significant Effect on Employee Discipline; (3) Punishment has a positive and significant impact on employee performance; and (4) Punishment is the dominant variable affecting the work discipline of the Regional Secretariat of Bima Regency. The Bima Regency Government, especially the Regent and Deputy Regent and officials within the Bima Regency, should be given strict sanctions for undisciplined employees while still prioritizing supervision and adjustment of their leadership style in order to improve employee work discipline
THE EFFECT OF COVID-19 ON MICRO SMALL AND MEDIUM ENTERPRISES CREATIVITY IN TANGERANG CITY
Get PDFThe research method in this research is descriptive qualitative. Researchers collect, study and describe all the symptoms that occur due to COVID-19. The purpose of this research is to map the policies of the Tangerang city government in strengthening micro, small and medium enterprises. The results of this study are that efforts have been made to increase the income of micro, small and medium enterprises by providing training (capacity building), the approach taken is food safety, halal certification, the importance of certification and product quality and then empowerment programs
PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PT MAYORA INDAH TBK PERIODE 2009 – 2020
Get PDFThis study aims to determine whether there is a significant effect between Current Ratio (CR) and Debt to Equity Ratio (DER) on Return On Assets (ROA) at PT Mayora Indah Tbk for the 2009-2020 period, either partially or simultaneously. The method used in this study is a quantitative descriptive research method, using secondary data from the financial statements and annual report of PT Mayora Indah Tbk for the 2009-2020 period. The population of this study is the financial statements of PT Mayora Indah Tbk and the sample of this study is data that comes from the financial statements in the form of a balance sheet and income statement at PT Mayora Indah Tbk for the 2009-2020 period. The data analysis technique used in this research is descriptive statistical analysis test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), regression test (simple linear regression analysis, multiple linear regression analysis), correlation coefficient test, test coefficient of determination, hypothesis testing (partial test/T test and simultaneous test/F test). Based on the results of the research, the results of the t-test obtained t-count Current Ratio (CR) -0.004 < ttable 2.262 and the value of Sig 0.997 > 0.05, meaning that it partially has no effect and is not significant between the Current Ratio (CR) to Return On Assets (ROA). And tcount Debt to Equity Ratio (DER) of -2.463 > ttable 2.262 and Sig value of 0.036 <0.05, which means partially Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA). For the F test, it is obtained that Fcount is 4.224 > ttable is 4.10 and Sig value is 0.051 > 0.05, which means that simultaneously Current Ratio (CR) and Debt to Equity Ratio (DER) have a positive and insignificant effect on Return On Assets (ROA)