Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan)
Get PDFThis Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable
DETERMINASI MOTIVASI HIERARKI MASLOW DALAM MEMPENGARUHI KINERJA DOSEN
Get PDFFulfilling the performance of the tri dharma is not easy, especially in the field of research and community service. Lecturers are not only required to be scientific, but also to contribute energy, time and costs. Therefore, there needs to be a fulfillment of work spirit, so that lecturers always have reasons/motives in achieving the performance of the tri dharma. In fact, this research is to see the possibility of strengthening the performance of lecturers during the implementation of the tri dharma through the five motivational factors initiated by Maslow. In testing the phenomenon, a quantitative method is used, in order to obtain statistical conclusions in the form of estimated values. Furthermore, regression statistics were used as an analytical instrument. The research was conducted at Pamulang University with lecturers as the unit of analysis. The sampling technique uses simple randomness, where research questionnaires are distributed directly to respondents via google form. The results show that, Maslow's five motivational factors have a real/significant contribution to the achievement of performance. This explains that the fulfillment of various sources of work motivation can foster feelings of enthusiasm to achieve better performance. In fact, the most interesting thing from this finding is that lecturer motivation has unique characteristics, because the self-actualization motivation factor is the most dominant variable in the fulfillment of the tri dharma performance
PENENTU KINERJA UMKM OLEH DINAS PERDAGANGAN, KOPERASI DAN USAHA MIKRO KABUPATEN BOJONEGORO
Get PDFMicro, Small, and Medium Enterprises (MSMEs) are one of the holders of roles in Indonesia's economic growth. One of the active MSME sectors in Bojonegoro Regency is a food and beverage business in Bojonegoro Subdistrict with a small business scale. Small businesses have an important role in increasing the performance of MSMEs, namely through training and mentoring. This study aims to examine the effect of training and mentoring of the Department of Trade, Cooperatives, and Micro Enterprises on the performance of MSMEs in the Bojonegoro Regency. The research sample amounted to 91 food and beverage business actors in Bojonegoro Subdistrict with a simple random sampling technique. Data was collected through a research instrument in the form of a questionnaire. 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 original sample show that training and mentoring have a significant and positive influence on the performance of MSMEs, where the research hypothesis can be accepted. Based on the results of R2, 99% of MSME performance is influenced by training and mentoring
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMENPADA DAPURUMA DI MASJID RAYA BINTARO JAYA TANGERANG SELATAN
Get PDFThe purposes of this study were 1) To determine the effect of product quality on consumer satisfaction at the Dapuruma at the Great Mosque of Bintaro Jaya 2) To determine the effect of service quality on consumer satisfaction at the Dapuruma at the Masjid Raya Bintaro Jaya 3) To determine the effect of product quality and service quality on satisfaction. consumers at Dapuruma At Masjid Raya Bintaro Jaya The method used is quantitative. The sampling technique used the Slovin formula and the sample obtained in this study amounted to 96 respondents. Data analysis used 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 product quality has a significant effect on consumer satisfaction with the regression equation Y = 13,967 + 0.412X1, the correlation value of 0.654 means that the two variables have a strong relationship level. The value of the coefficient of determination is 42.8%. Hypothesis test obtained t count > t table or (8,380 > 1,986). Thus, H0 is rejected and H1 is accepted, meaning that there is a significant effect of product quality on consumer satisfaction. Service quality has a significant effect on customer satisfaction with the regression equation Y = 14,328 + 0.648 X2, the correlation value of 0.663 means that the two variables have a strong relationship level. The value of the coefficient of determination is 44.0%. Hypothesis test obtained t count > t table or (8,596 > 1,986). Thus, H0 is rejected and H2 is accepted, meaning that there is a significant effect of service quality on customer satisfaction. Product quality and service quality simultaneously have a significant effect on customer satisfaction with the regression equation Y = 7.823 + 0.254X1 + 0.416X2. The correlation value of 0.739 means that the independent variable and the dependent variable have a strong relationship. The coefficient of determination is 54.6% while the remaining 45.4% is influenced by other factors. Hypothesis testing is obtained by the calculated F value > F table or (55,845 > 2,700). Thus H0 is rejected and H3 is accepted. This means that there is a simultaneous significant effect of product quality and service quality on consumer satisfaction
ANALISIS BUDAYA ORGANISASI PADA PANTI REHABILITASI MENTAL PRIMAGUNA DI SERPONG TANGERANG SELATAN
Get PDFThe research aims to analyze the organizational culture at the Primaguna Mental Rehabilitation Center in Serpong, South Tangerang. Through qualitative descriptive method, the research used 15 informants with in depth interview as a primary data collective. The result indicates all employee understand of the two organizational culture which are professional and teamwork. It provides a role to improve employee performance by carrying out a meaning-making and control mechanism to guides and shapes the attitudes and behaviour of employees to be more disciplined and skilled. In general, the emotional relationship of the employees already established well. The role of key executives is important in the process of directing and socializing for employees. To improve team orientation, superiors appoint people in the sub-teams for mutual coordination and cooperation in building a solid team. The inhibiting factors were found. The first is come from internal factor, the employees, low enthusiasm and initiative of the employees that affect the employee performance, the employee saturation caused by daily routines and no training programs were given to develop their skills. Second is the external factor of inadequate facilities and infrastructure, such as limited sport facilities, limited supply of PPE (Personal Protective Equipment), and incomplete the procurement of medical equipment
PENGARUH RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PT GAJAH TUNGGAL TBK PERIODE TAHUN 2011-2020
Get PDFThis study aims to determine the effect of Return On Equity (ROE) and Debt To Equity Ratio (DER) partially and simultaneously on the stock price of PT Gajah Tunggal Tbk. The independent variables used in this research are Return On Equity (ROE) and Debt To Equity Ratio (DER). While the dependent variable used in this study is the stock price. The population in this study includes all the financial statements of PT Gajah Tunggal Tbk listed on the Indonesia Stock Exchange (IDX), the sample of this research data is the company's financial statements in the form of the Balance Sheet and Profit and Loss of PT Gajah Tunggal Tbk for the period 2011-2020. The method used in this study this is multiple linear regression analysis. Hypothesis testing was carried out using statistical tests, namely the T test (partial) and the F test (simultaneous). The data source for this research is the official website of PT Gajah Tunggal Tbk. Furthermore, the data collection method used in this study is a type of quantitative data. The results of this study indicate that partially Return On Equity (ROE) and Debt To Equity Ratio (DER) have a negative and insignificant effect on stock prices at PT Gajah Tunggal Tbk. Simultaneously, Return On Equity (ROE) and Debt To Equity Ratio (DER) have a negative and insignificant effect on the stock price of PT Gajah Tunggal Tbk
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH DAN KOMUNIKASI INTERPERSONAL TERHADAP MOTIVASI BERPRESTASI GURU SMA DI RAYON 11 KOTA JAKARTA SELATAN
Get PDFThis research was conducted in the Districts of Tebet and Setiabudi, with the method of field research through surveys, using questionnaires. The target population is high school teachers, using proportional random sampling technique, the total population is 156 and the total sample is 112 people. Test the instrument to get the validity of the statement items and the reliability of the instrument with Pearson Product Moment and Alpha Cronbach. The principal's transformational leadership instrument has a reliability of rtt = 0.94 interpersonal communication has a reliability of rtt = 0.94, and teacher achievement motivation has a reliability of rtt = 0.96. The influence forecast was analyzed using a single simple regression. The results are concluded that: 1) there is a direct positive effect of the principal's transformational leadership (X1) on teacher achievement motivation (X3) obtaining a regression equation, = 52.497 + 0.654X1 correlation coefficient r31 =) obtaining a regression equation of 0.597 and path coefficient P31 = 3.317 at the significance level = 0.05, (2) there is a direct positive influence of interpersonal communication (X2) on teacher achievement motivation (X3 obtains the equation correlation coefficient r32 = 0.671 and path coefficient P32 = 5.592 at the significance level = 0.05 (3) there is a positive influence on the principal's transformational leadership (X1) on interpersonal communication (X2) obtaining the regression equation and the correlation coefficient r12 = 0.631 and the coefficient of determination P21 = 8.524 at the significance level = 0.05
ANALISA DAMPAK KEBIJAKAN PEMERINTAH TENTANG COVID-19 TERHADAP PRASARANA, SARANA DAN SDM PERKERETAAPIAN YANG BERPENGARUH PADA KUALITAS LAYANAN PT MRT JAKARTA TAHUN 2021
Get PDFIn 2020, a pandemic hit Indonesia, resulting in many Indonesians being exposed to the Covid-19 virus. To reduce and reduce the risk of Covid-19 transmission, the government has imposed a restrictive policy known as the Enforcement of Community Activity Restrictions (PPKM) in all areas of the islands of Java and Bali. The impact of the implementation of this policy is the reduction in the number of passengers per day on all transportation lines. The purpose of this study was to determine the effect of government policies on railway infrastructure, facilities and human resources as well as MRT Jakarta operations which affect the service quality of PT MRT Jakarta. The method used is quantitative by distributing questionnaires to passengers using MRT Jakarta. The results of the study are government policies have a significant influence on infrastructure, facilities, human resources and MRT Jakarta train operations and train operations have a significant influence on PT MRT Jakarta's service quality as much as 84.8%
RELATIONSHIP BETWEEN PRESTIGE VALUE, UTILITARIAN, HEDONIC, AND SELF-ESTEEM MOTIVES TOWARDS ONLINE SHOPPING BEHAVIOR THROUGH SHOPPING INTENTION AND IMPULSE SHOPPING TENDENCY
Get PDFMarketplace is currently being disrupted by technology, similar to how the internet and digital platforms explosive rise in the globalization era. The growth of e-commerce changed customer behavior in purchasing items, from offline to online shopping, caused by some motives i.e., hedonic motives, self-esteem, and utilitarian motives. This study aims to comprehend how self-esteem, hedonic value, and utilitarian motivations relate to online shopping behavior, using shopping intention and impulse buying tendency as mediators. This study supports the idea that customers' online purchasing behavior is influenced by their intentions to shop and their propensity for impulsive purchases. 302 respondents who utilize e-commerce were distributed and their responses were gathered. As one of the requirements in this survey, respondents who complete the survey are people who have utilized e-commerce platform for at least three months. AMOS was used to analyze this study. Additionally, this study demonstrates that shopping intention is primary in online shopping behavior. This knowledge will help marketers develop strategies to maximize business performance, such as creating a variety of product categories that can boost customers' self-confidence. The product assortment should also be visually appealing, motivating, and emotionally appealing to the target market. Further discussion and implications are provided in the article
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. JIWA TEKNO KULTURA CIPETE JAKARTA SELATAN
Get PDFThe purpose of this study was to determine the effect of leadership style and work motivation on employee job satisfaction at PT. The soul of Tekno Kultura Cipete, South Jakarta, either partially or simultaneously. This type of research used is causal associative with a quantitative approach. The population in this study were employees of PT. The soul of the techno culture of Cipete, South Jakarta. The sampling technique used was saturated sampling technique and the sample obtained in this study amounted to 63 respondents. The data collection technique is a questionnaire, while the data analysis uses validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that Leadership Style (X1) has a positive and significant effect on employee job satisfaction, this is seen in the results of the t-test on the Leadership Style variable of 7.502 with a significant value of 0.000 and t-table df=61 of 2,000. Work Motivation (X2) has a positive and significant effect on Employee Job Satisfaction, this can be seen from the results of the t-test on the Work Motivation variable of 5.312 with a significant value of 0.000 and t-table df=61 of 2,000. Leadership Style (X1) and Work Motivation (X2) have a simultaneous and significant effect on employee job satisfaction, this can be seen from the results of the f test of 28,503 with a significant value of 0.000 and an f-table of 3.150. Leadership Style (X1) and Work Motivation (X2) have an effect on Employee Job Satisfaction (Y) by 48.7%, this is based on the acquisition of an R-Square value of 0.487 or 48.7%. While the remaining 51.3% is influenced by other factors not examined