Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH STRES KERJA, KOMPENSASI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA PEGAWAI PADA UNIT LAYANAN PENGADAAN BARANG DAN JASA LINGKUP PEMERINTAH KOTA BIMA
Get PDFThis study aims to analyze the effect of work stress, compensation and work discipline on job satisfaction of employees of the Unit Layanan Pengadaan (ULP) Barang dan Jasa Pemerintah Kota Bima. Referring to the level of explanation, this research is classified into associative research. Respondents in this study were employees of the ULP for the procurement of goods/services of the Bima City Government and the Pokja totaled 36 employees at the Procurement Service Unit (ULP) of the Bima City Government. The research instrument used a questionnaire using a Likert scale and the data were analyzed using multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that (1) the lower the work stress, the higher the job satisfaction; (2) the higher the compensation, the higher the job satisfaction; (3) the better the level of work discipline, the higher the level of job satisfaction. (4) Work stress, compensation and work discipline have a significant simultaneous effect on job satisfaction. Therefore, it is better to take policies to increase employee job satisfaction, especially in the Goods and Services Procurement Service Unit of the City of Bima City Government should pay attention to work patterns as an effort to reduce high work stress and compensation adjustments and increase work discipline because it will affect job satisfaction
PENGARUH PENDAPATAN DAN HARGA PANGAN TERHADAP DIVERSIFIKASI PANGAN DI PULAU JAWA
Get PDFThis study uses data from the National Socio-Economic Survey (Susenas) for the period March 2015, March 2016 and March 2017 which was collected by the Central Statistics Agency (BPS). This study uses the Berry Index (BI) and Modified Berry Index (MBI) analysis methods to measure the level of household food diversification. The results of the analysis state that rice is still an important food ingredient for the people of Java, but along with the increase in household income groups, the proportion of rice consumption also decreases and shifts to consumption of ready-to-eat food and beverages. The level of food diversification is already high. With the increase in per capita income, the level of food diversification also increases. Food diversification experienced positive growth from year to year. Thus, the high income group has the largest share of food expenditure in the processed food and beverage commodity group. In general, food diversification is influenced by food expenditure, food commodity prices, number of family members and area of ??residence. The increase in the price of rice, fish, eggs, vegetables, nuts and fruits reduces the level of diversification. This is because these commodities, especially rice, are staple commodities that are difficult to substitute. An increase in income levels will increase food diversification. Increasing the number of family members reduces the level of diversification. Households in urban areas have a higher level of diversification than households in rural areas
KEUNGGULAN BERSAING BERBASIS DIGITAL MARKETING DAN INOVASI PRODUK PADA UMKM PRODUKTIF DI KOTA TANGERANG SELATAN
Get PDFThe purpose of this study was to determine the effect of digital marketing and product innovation on competitive advantage in productive MSMEs in South Tangerang City, either partially or simultaneously. The method used is quantitative. The sampling technique used was saturated sampling and the sample obtained in this study amounted to 130 respondents. Data analysis using 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 digital marketing has a significant effect on competitive advantage with the regression equation Y = 15.757 + 0.608X1, the correlation value is 0.682 means that the two variables have a strong relationship level. The value of the coefficient of determination is 46.5%. Hypothesis test obtained t arithmetic > t table or (9.139% > 0.985%). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence of digital marketing on competitive advantage. Product innovation has a significant effect on competitive advantage with the regression equation Y = 14,284 + 0.642X2, the correlation value of 0.661 means that the two variables have a strong relationship level. The value of the coefficient of determination is 43.7%. Hypothesis test obtained t count > t table or (8.633% > 1.985%). Thus, H0 is rejected and H2 is accepted, meaning that there is a significant effect of product innovation on competitive advantage. Digital Marketing and Product Innovation have a significant effect on competitive advantage with the regression equation Y = 10,585 + 0.385X1 + 0.356X2. The correlation value of 0.733 means that the independent variable and the dependent variable have a strong level of relationship. The value of the coefficient of determination is 53.7% while the remaining 46.3% is influenced by other factors. Hypothesis test obtained value of F count > F table or (55,196 > 3.09). Thus H0 is rejected and H3 is accepted. This means that there is a simultaneous significant influence of digital marketing and product innovation on the competitive advantage of Productive MSMEs in South Tangerang City
PENGARUH CAPITAL INTENSITY, INTENSITAS PERSEDIAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Pertambangan terdaftar IDX 2017-2021)
Get PDFThis study aims to test and empirically prove the effect of capital intensity, inventory intensity and leverage on tax aggressiveness. This research was conducted at companies listed on the IDX in 2017- 2021. The type of research used is associative quantitative. The population in this study were all mining 8 companies listed on the IDX in the period 5 years. The number of samples in this study were 40 samples obtained through the purposive sampling method. The data analysis technique used is panel data regression analysis using Eviews V.12 software. The results of this study indicate that capital intensity, inventory intensity and leverage have a significant effect on tax aggressiveness, capital intensity has an effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and leverage has effect on tax aggressiveness
ANALISIS KINERJA AGEN ASURANSI SUN LIFE SYARIAH DI PT. SAHABAT SUKSES BERBISNIS SURABAYA
Get PDFThis study aims to determine the effect of discipline, motivation and self-efficacy on the performance of Sun Life Syariah insurance agents at PT. Sahabat Sukses Berbisnis Surabaya. The population in this study uses all agents owned by the insurance company Sun Life Syariah at PT Sahabat Sukses Berbisinis Surabaya as many as 94 insurance agents. The sampling technique used was the saturated sampling technique so that all the population was sampled, obtained as many as 94 respondents. Data was collected through questionnaires, which were then processed using Partial Least Square (PLS) data analysis techniques by conducting validity tests, reliability tests, structural model tests and hypothesis testing. The results showed that discipline, motivation, and self-efficacy had a positive and significant influence on the performance of Sun Life Syariah insurance agents at PT. Sahabat Sukses Berbisnis Surabaya
ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI
Get PDFFinancial statements are used to find sources of company financial information that aims to analyze the financial performance of a company. Financial ratios are a tool to see profit growth. This study prioritizes the function of financial ratios to the company's profit growth. This research was conducted with the aim of knowing whether or not there is an influence of financial ratios, namely the ratio of liquidity, solvency and activity on the profit growth of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). This study used 28 populations. The sample selection used a non-probability sampling technique with purposive sampling type was found to find 19 samples of transportation and logistics companies for the period 2018-2021. Testing the data used consisted of classical assumption and multiple linear regression analysis. The observation results show is that partially the liquidity and solvency variables affect the company's profit growth with a significant negative, while the activity variable affects the company's profit growth with a significant positive. The results of the observation show that the liquidity, solvency and activity variables simultaneously influence the company's profit growth significantly
FAKTOR PENENTU KINERJA KARYAWAN PADA PT. SEGAR MURNI UTAMA MOJOKERTO
Get PDFHuman resource management (HRM) is a crucial aspect of the company's scope when running its organization in order to realize its vision and mission. Good HRM will result in more productive and efficient HR performance. To achieve maximum performance, it is necessary to minimize work stress within the scope of work and the provision of compensation must also be considered. The purpose of the study was to examine the effect of work stress and compensation on the performance of employees of PT. Fresh Pure Utama Mojokerto. The research sample amounted to 84 respondents with saturated sampling method. Data were collected from respondents' answers through the distribution of questionnaires. Testing the validity and reliability of the questionnaire was carried out first. In testing the hypothesis through the SEM PLS analysis method, it can be seen that the t-test, p-values, and path coefficients show that work stress has a non-significantly negative effect on employee performance, while compensation has a significant positive effect on employee performance. Based on the results of R2, 25% of employee performance is affected by work stress and compensation
PENGARUH PROFESSIONAL FEE AUDIT, AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021)
Get PDFThis study aims to determine the effect of Professional Fee Audit, Audit Delay on Audit Quality with the Audit Committee as a moderator of the LQ45 index companies listed on the Indonesia Stock Exchange in 2018-2021. The population in this study is the LQ45 index companies listed on the Indonesia Stock Exchange in 2018. 2018-2021, the sampling technique uses the purposive sampling method and produces 32 companies. Data analysis used logistic regression test using the Eviews 9 application. The results showed that Professional Audit Fee, Audit Delay had a simultaneous effect on Audit Quality. Against the partial test Professional Fee Audit has no effect on Audit Quality, Audit Delay has an effect on Audit Quality, the Audit Committee is not able to moderate the influence of Professional Audit Fee on Audit Quality while the Audit Committee is able to moderate the effect of Audit Delay on Audit Qualit
PENGARUH SISTEM PERPAJAKAN, PENGETAHUAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK PADA WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA SERPONG
Get PDFThis study aims to analyze the behavior of tax evasion by taxpayers in the Serpong Tax Office. In the test, it involves the variables of the taxation system, knowledge of taxation, tariffs and tax sanctions. This research is a survey research, with a quantitative approach. In the process of statistical analysis, multiple linear regression techniques are used. The sampling technique was carried out incidentally to the total population of 119.925. The results of the study reveal that the tax system has loopholes that can be exploited as an effort to commit tax evasion. Likewise with tax knowledge, the better the knowledge of a taxpayer, then he will know measurable actions that can deceive the tax system. High tax rates encourage people to do tax avoidance. However, tax sanctions did not have a positive effect on reducing tax evasion. This finding confirms that the tax system, knowledge, and tax rates can trigger the occurrence of tax evasion. So it is necessary to strengthen the tax system
PERAN MEDIA SOSIAL, INFLUENCER, DAN KEBUDAYAAN MELALUI PERILAKU KONSUMTIF TERHADAP KEPUTUSAN PEMBELIAN MENGGUNAKAN VARIABEL INTERVENING PADA PRODUK BTS MEAL
Get PDFThis research aims to determine the relationship between social media, influencers, and culture on purchasing decisions through consumptive behavior as an intervening variable on BTS Meal products. In this research, social media, influencers, culture and consumptive behavior are aspects that influence BTS fans in buying BTS Meal products. The subjects in this research are BTS Meal fans who live in Solo Raya and are 15 to 50 years old with an unknown number. The sampling method used is the purposive sampling method using quantitative methods using the formula from Sugiyono, the number of samples is 96 people who are rounded up to 100 people with an error rate of 10%. The method of collecting information in this research uses a primary approach by distributing questionnaires. Information analysis was carried out using multiple linear regression with SPSS windows version boost. 26. Information analysis processed through SPSS includes data instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test) and hypothesis testing (t test, F test, and R2 test)