Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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REAL EARNING MANAGEMENT ANALYSIS ON COMPANY’S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19)
Get PDFThe first case of Covid-19 was first stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type of coronavirus that can be easily transmitted. Indonesia first imposed the large scale social restrictions called PSBB policy for the first time on April 15, 2020. PSBB is one of the government's efforts to break the chain of spread of Covid-19. There was a decrease of 70% of companies that conducted IPOs from before the Covid-19 period and during the Covid-19 period. The company's performance is the crucial matter in achieving the company's targets and for increasing returns for shareholders. The company's performance in this study was measured using Return On Assets (ROA). The ROA ratio is often used by management to measure the performance of a company and assess operational performance in utilizing the resources owned by the company. Real earning management is one of the ways that can be done by the management to achieve profit targets. In this study, it will focus on real earnings management. The selection of samples using purposive sampling and hypothesis tests is conducted using SPSS 25 with a signification rate of 0.05. The study shows abnormal CFO and discretionary expenses which are factors in measuring real profit management have a significant effect on the company's financial performance
PEMANFAATAN INOVASI PRODUK HUTAN MANGROVE SEBAGAI PEWARNA ALAMI KAIN BATIK TRADISIONAL MALANG UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI DESA TAMBAKREJO KABUPATEN MALANG
Get PDFThe community of Tambakrejo village needed an assistance regarding innovation and advertising of products derived from mangrove forest, as well as waste management in mangrove forest areas. To support the use of products from mangrove forests this research describes the form of collaborative cooperation between elements of the Quadruple Helix which aims to: (1) develops mangrove products as natural dyes for Malang traditional batik textile, (2) Knowing the limitations and difficulties in the manufacture of mangrove-based product felt by the community, (3) Describe the Quadruple Helix Collaboration strategy in encouraging mangrove-based product to improve the economy of the community in Tambakrejo Village. This quadruple helix model is considered effective because it provides additional opportunity for participation for all existing stakeholders in the area, expressly the community who sees it exclusively as an object of policy-making process. Data collection used a qualitative descriptive approach. The data analysis method uses the Miles and Huberman interactive analysis model. Our findings showed by utilizing Quadruple helix collaborating strategy trial is used in the first model, thus making Universitas Terbuka as a driving force to encourage innovation due to the fact that there was not any community-based creative industry center in Tambakrejo Village. In addition to the fact that the community had never received funding to afford a formal training in the manufacture of mangrove-based product. Mangrove stems, fruits, leaves and roots are used as a raw material for producing natural dye for batik textiles. The collaboration was carried out between the government (head of the village), academics (Universitas Terbuka), private entity (LPK Nawata Korea Center), and 12 member of the community of Tambakrejo. This approach has succeeded in encouraging the community to kick-start innovation in the development of mangrove-based products as natural dyes for Malang traditional batik textile to improve the economy of the community in Tambakrejo village
PENGARUH PERTUMBUHAN PENJUALAN, KONSERVATISME AKUNTANSI, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE
Get PDFThis study aims to determine the effect of Sales Growth, Accounting Conservatism, and Fiscal Loss Compensation on Tax Avoidance in manufacturing companies in the pharmaceutical sub-sector consumer goods industry listed on the IDX for the 2016 - 2020 period. Sales Growth Variable is measured by NSGR, Accounting Conservatism is measured by KNSV, Fiscal Loss Compensation is measured by Dummy Variable, and Tax Avoidance is measured by CETR. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 10 pharmaceutical companies as research samples. The data analysis tool uses the Eviews version 12 software program. The results show that Sales Growth and Accounting Conservatism have a significant positive effect on Tax Avoidance, while Fiscal Loss Compensation has no effect significant to Tax Avoidance
PENGARUH K3 (KESELAMATAN DAN KESEHATAN KERJA) DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA PT. BAMBANG DJAJA
Get PDFThis research intended to determine the impact of occupational safety&health and human resource competence towards employee performance at PT. Bambang Djaja. Quantitative approach used through simple random sampling technique with total 100 sample employees of PT. Bambang Djaja. The study takes data by distributing questionnaires. Some variables used independent variable, K3 (Occupational Safety and Health) (X1), Human Resource Competence (X2), and the dependent variable, Employee Performance (Y). The analytical tool used Partial Least Square (PLS) model. The results show there is a significants and positive affects between occupational safety&health and human resource on employee performance. The better the implementation of K3 and the superior competence possessed by employees, help the greatest performance of employees at PT. Bambang Djaja
PENGARUH PPN, PPNBM, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK YANG TERDAPAT DI KPP PRATAMA DEPOK CIMANGGIS
Get PDFThis study aims to determine the effect of Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit on Tax Revenue. This research was conducted at KPP Pratama Depok Cimanggis. The population in this study was 16,648 corporate taxpayers. This research uses quantitative methods; the sample is calculated using the Slovin formula and found 99 corporate taxpayers. Data was collected through questionnaires and analyzed using the SPSS Version 26 program with the data quality test method, classical assumption test, multiple linear regression analysis, t-test, and F test. Based on the study, it was concluded that, partially, Sales Tax on Luxury Goods (PPNBM) does not affect Tax Revenue, while Value Added Tax (VAT) and Tax Audit affect Tax Revenue. Meanwhile, Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit affect Tax Revenue
PENGARUH CUSTOMER EXPERIENCE DAN SERVICE QUALITY TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING (Studi pada The Praja Coffee & Resto)
Get PDFThis study aims to determine the effect of customer experience and service quality on customer loyalty with customer satisfaction as an intervening variable at The Praja Coffee & Resto. The data used in this study are primary data and quantitative research methods with a sample of 102 respondents. using a sampling technique in the form of accidental sampling. Data was collected by sending a questionnaire link that was sent online to respondents. The data were analyzed using the IBM SPSS application. The results showed that customer experience and service quality variables had a positive and significant effect on customer loyalty and customer satisfaction. The customer satisfaction variable also has a significant positive effect on the customer loyalty variable. The customer satisfaction variable is able to mediate the customer experience and service quality variables on the customer loyalty variable
PENGARUH KENAIKAN HARGA JUAL TERHADAP TOTAL PENJUALAN KACA PADA PT MULTHI ARTHA GRAHA JAKARTA
Get PDFThespurpose of this studyswas to determine theseffect of increasingsselling pricesson total salessat PT Multi ArthasGraha Jakarta.sThissresearch methodologysuses quantitative researchsmethods, starting fromsthe object ofsresearch atsPT Multi ArthasGraha Jakarta. The methodsthat theswriter uses to write this thesis issthrough librarysresearch and fieldsresearch. To besable to determine theseffect of increasing sellingsprices onstotal salessof PTsMulti ArthasGraha Jakarta, we can use correlationsanalysis as a testing tool. Meanwhile, to find out how big the role of the increase in selling prices insincreasing total sales can be measured by the coefficient of determination or the determining coefficient. This test uses a hypothesis test (t test) with a confidence level of 5% (? = 0.05). Based on the results of the study showed that for six years the company experienced an increase in sales. Sales in 2009 is the base year so there has been no addition or 100.0 and from 2010 to 2014 it was made the current year, in 2010 the index was 110.9, in 2011 it was 123.3, in 2012 it was 136, 6 in 2013 amounted to 151.4 in 2014 amounted to 167.2. Based on the correlation analysis, it is known that the correlation value (r) = 0.99 means that there is a very strong relationship between the increase in selling prices and total sales. While the coefficient of determination is obtained at r2 = 98 and the remaining 1.9% is influenced by other factors that cannot be explained
PENGARUH REWARD DAN PUNISHMENT TERHADAP MOTIVASI DAN KINERJA PERSONEL SATLANTAS POLRES LOMBOK TENGAH
Get PDFThe performance of Central Lombok Police Satlantas personnel greatly affects the quality of service to the community, especially in Central Lombok Regency in dealing with local and international events. The purpose of this study was to examine the impact of reward and punishment on the motivation and performance of Central Lombok Police Satlantas personnel. This research is a quantitative research. Research respondents are 69 people who are personnel of the Central Lombok Police Satlantas and also as a sample. The data analysis method used is descriptive data analysis and path analysis to help explain the direction and magnitude of the influence of extrinsic variables on intrinsic variables clearly. The results showed that the higher the reward given, the higher the personal motivation of the Central Lombok Police Traffic Unit, which means that the reward has a significant influence on the personal motivation of the Central Lombok Police Traffic Unit. The higher the punishment given, the higher the personal motivation of the Central Lombok Police Traffic Unit, which means that the punishment has a significant influence on the personal motivation of the Central Lombok Police Traffic Unit. The higher the reward given, the higher the personal performance of the Central Lombok Police Satlantas, which means that the reward has a significant influence on the personal performance of the Central Lombok Police Traffic Unit. The higher the Punishment given, the higher the personal performance of the Central Lombok Police Traffic Unit, which means that the Punishment has a significant influence on the Central Lombok Police Traffic Unit's personal performance. The higher the motivation given, the higher the personal performance of the Central Lombok Satlantas Polres, which means that motivation has a significant influence on the Central Lombok Police Satlantas personal performance
THE INFLUENCE OF SERVICE QUALITY AND SATISFACTION ON CUSTOMER LOYALTY MNC VISION KPP BOGOR
Get PDFThe problem in this research is how much influence service quality has on MNC Vision KPP Bogor customers, to find out how much influence satisfaction has on MNC Vision KPP Bogor customer loyalty, and to find out how much influence service quality and satisfaction have on MNC Vision KPP Bogor customer loyalty. So the purpose of this study is to find out how much influence service quality has on customer loyalty MNC Vision KPP Bogor, to find out how much influence customer satisfaction has on customer loyalty MNC Vision KPP Bogor, and to find out how much influence service quality and customer satisfaction have on customer loyalty. MNC Vision KPP Bogor. The method used is quantitative associative, which aims to determine the relationship between two or more variables. This study links service quality and customer satisfaction as independent variables and customer loyalty as the determined variable. The large population in this research object used the Rao Purba sampling technique of 96 respondents (customers), with accidental sampling technique. The results showed that the coefficient of determination (R Square) obtained was 0.551. This means that 49.9% of customer loyalty is influenced by variables of service quality and customer satisfaction, while 55.1% is influenced by other variables not examined in the study such as promotion, price, product, location and image. Thus it is said that H0 is rejected and Ha is accepted, which means that there is a simultaneous influence between service quality and customer satisfaction with customers together
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PT INDOCEMENT TUNGGAL PRAKARSA TBK PERIODE 2011-2020
Get PDFThis study aims to determine the effect of Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on Return On Assets (ROA) at PT. Indocement Tunggal Prakarsa Tbk period 2011-2020. The method used in this research is descriptive associative with a quantitative approach. The population in this study uses financial statements and for the sample reports in the form of balance sheets and profit and loss PT. Indocement Tunggal Prakarsa Tbk period 2011-2020. The results of this study indicate that partially the T test results show that the Current Ratio (CR) has a significant effect on Return On Assets (ROA), Debt to Equity Ratio (DER) partially has a significant effect on Return On Assets (ROA), and Total Asset Turnover. (TATO) partially significant effect on Return On Assets (ROA). F Test Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) simultaneously have a significant effect on Return On Assets (ROA) at PT. Indocement Tunggal Prakarsa Tbk