Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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HUBUNGAN AUDIT OPERASIONAL DAN PENGELOLAAN PERSEDIAAN BARANG DAGANG TERHADAP PENINGKATAN LABA PADA CV ANEKA SPORTS INDONESIA (Studi Kasus Pada Pada CV Aneka Sports Indonesia Tahun 2022)
Get PDFThis study aims to determine the relationship between operational audit and merchandise inventory management simultaneously on increasing profits at CV Aneka Sports Indonesia. To determine the relationship of operational audit partially to the increase in profit at CV Aneka Sports Indonesia. To find out the relationship between the management of merchandise inventory at CV Aneka Sports Indonesia. This research is a quantitative research with the subject of this research is KCP BRI Syariah in South Tangerang, with a sample collection technique, namely Non Probability Sampling with a convention sampling technique, with the number of samples being 32 respondents, the data collection method is carried out by observation, interviews, and data analysis is carried out using descriptive analysis using SPSS. 1) This study proves that the audit Operations have a significant effect on the increase in profit. Based on research, the existence of an Operational Audit can make an increase in profits better, and profits will continue to increase if the activities carried out are assessed and evaluated by the Operational Audit. 2) This study proves that inventory management has a significant effect on increasing profits. So based on research, if inventory management in a company goes well in accordance with the rules in the company, it will be able to increase sales at various Indonesian sports cv companies. 3) This study proves that the Operational Audit and Inventory Management on Increasing Profit at CV Aneka Sport Indonesia have a simultaneous effect and based on research that all variables in this study can increase Profit Increase
KEPEMIMPINAN KETUA PROGRAM STUDI DI MATA DOSEN
Get PDFThe leader is an organizational figure who is attached to a high position and authority, so that he has a greater ability to run the organization. The importance of the leadership position, so he becomes a strategic partner for all interests, both bottom and top streams, so that a leader needs to put himself in the interests of objective (precision). In essence, this research was conducted to see how the responses/perceptions/assessments of the lecturers on the leadership of the head of the study program from various aspects objectively, thus knowing a comprehensive contextual understanding of his leadership. This research was conducted at Pamulang University in the Postgraduate Program and the Faculty of Economics and Business, and the research correspondents were level one lecturers (study program developers). The sampling technique uses simple random and is carried out directly through the distribution of questionnaires. The research data were analyzed by descriptive quantitative method. The results of the study explain that the leadership of the head of the study program in the Postgraduate Program and the Faculty of Economics and Business has democratic characteristics. This is evidenced by the involvement of level one lecturers in all study program activities, both developmental and other activities
THE EFFECT OF LEVERAGE AND FIRM SIZE ON TAX AVOIDANCE WITH PROFITABILITY AS MODERATING
Get PDFThis study aims to analyze the effect of leverage and firm size on tax avoidance and profitability as moderating variables and determine which variables have a dominant influence by collecting data on the publication of annual financial statements of construction companies that have been listed on the IDX and in accordance with the sample selection criteria. The independent variables are leverage, firm size, the dependent variable is tax avoidance and profitability as a moderator. The type of research used in this research is quantitative data. Sources of data used in this study is secondary data. Determination of the sample of this study using purposive sampling, namely the purpose of the sample to obtain a representative sample in accordance with the criteria of construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data obtained from the IDX are then processed and analyzed using the regression method using the e-views version. The results of this study indicate that the leverage variable has no significant effect on tax avoidance, the firm size variable has a negative and significant effect on tax avoidance. This is not followed by the variable leverage and firm size which moderated profitability has no significant effect on tax avoidance
ANALISIS TREN HARGA SAHAM PT UNILEVER INDONESIA PERSPEKTIF NET PROFIT MARGIN, EARNING PER SHARE DAN CURRENT RATIO
Get PDFThis research aims to determine the effect of Net Profit Margin (NPM), Earning Per Share (EPS) and Current Ratio (CR) on Stock Prices at PT Unilever Indonesia Tbk for the 2010-2020 period. This research method is a quantitative research method, the population of this study is the financial statements of PT Unilever Indonesia Tbk for the period 2010-2020 and the sample data comes from the balance sheet, income statement and stock price report at PT Unilever Indonesia Tbk for the 2010-2020 period. The results of the t-test in this study showed that the Net Profit Margin (NPM) had a tcount value of -1.468 < from the ttable value of 2.36462 with a significant value of 0.186 > 0.05, meaning that Net Profit Margin (NPM) had no significant effect on prices. shares, while the results of Earning Per Share (EPS) have a tcount of 4.229 > from a ttable value of 2.36462 with a significant value of 0.004 <0.05, meaning that Earning Per Share (EPS) has a significant effect on stock prices. Then the Current Ratio (CR) obtained a tcount value of 0.055 < from a ttable value of 2.36462 with a significant value of 0.958> 0.05 meaning that the Current Ratio (CR) had no significant effect on stock prices. While the results of the F test obtained the Fcount of 10.233 > Ftable 4.35 with a significant value of 0.006 <0.05, meaning that Net Profit Margin (NPM), Earning Per Share (EPS) and Current Ratio (CR) simultaneously have a positive and positive effect. significant to stock prices and the coefficient of determination is 73.5%, meaning that there is a strong level of relationship. 
ANALISIS PENGARUH KOMPENSASI DAN KECERDASAN EMOSIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus ATR/BPN Kantah Kab. Wonosobo)
Get PDFThe study aims to determine the effect of compensation, emotional intelligence, and job satisfaction on Organizational Citizenship Behavior (OCB) and determine the influence that occurs indirectly on job satisfaction that has a role as a mediator in ATR / BPN Kantah, Wonosobo Regency. Quantitative descriptive research was used by researchers in this study. Employees from ATR / BPN Kantah, Wonosobo Regency became the object of this research. In this study, the questionnaire became a method of data collection used by researchers, with the technique saturated 82 respondents as sampling techniques. Validity and reliability tests are used by researchers to test data quality, with data analysis techniques used, namely classical assumption tests, multiple linear regression tests, hypothesis tests and sobel test. Based on the results of research that has been implemented, it shows that if compensation has a significant positive impact on job satisfaction, emotional intelligence has a significant positive influence on job satisfaction, compensation does not have a significant positive influence on OCB, Emotional intelligence has a significant positive impact on OCB, job satisfaction has a significant positive impact on OCB, job satisfaction can mediate between compensation and OCB, and job satisfaction can mediate for emotional intelligence and OCB
ANALISIS PENGARUH FRAUD PENTAGON MODEL DALAM MEMPREDIKSI KETERJADIAN FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
Get PDFThis study aims to determine the effect of Fraud Pentagon Model to predicting occurrence of Fraudulent Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Pentagon Fraud Model is a development of Fraud Triangle Theory and Fraud Diamond, including opportunity, pressure, competence, rationalization, and arrogance. The sample consisted of 83 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, selected using purposive sampling method. The data analysis method used is multiple regression with SPSS version 25.0. The results of this study indicate that pressure and arrogance influence in predicting the occurrence of Fraudulent Financial Statements. While rationalization, opportunity, and competence have no effect in predicting occurrence of Fraudulent Financial Statements
COMPANY SIZE MODERATES CAPITAL INTENSITY, SALES GROWTH, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE
No full textThis study aims to examine the effect of capital intensity, sales growth and managerial ownership on tax avoidance. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Hypothesis testing was carried out using the Eviews 9 application. The samples used in this study were 42 samples of mining companies. sampling method using purposive sampling by using several criteria in accordance with research needs. The analysis technique used in this research is panel data regression. The data studied were obtained from the Indonesian Capital Market Directory (ICMD) of each company. The results of this study simultaneously capital intensity, sales growth and managerial ownership affect tax avoidance. Partially, capital intensity and managerial ownership have no effect on tax avoidance, while sales growth has an effect on tax avoidance. The test results using moderation show that company size can strengthen capital intensity, company size can weaken sales growth. firm size can strengthen managerial ownership
PENGARUH KEPEMIMPINAN, MOTIVASI, DAN PEMBERIAN INSENTIF TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PENDIDIKAN KEBUDAYAAN PEMUDA DAN OLAHRAGA (DIKBUDPORA) KABUPATEN BIMA
Get PDFThis study aims to determine the influence of leadership, motivation and incentives on employee performance. This research was conducted in the Office Education, Culture, Youth and Sports (DIKBUDPORA) Bima Regency. The samples in this study were employees in the education, culture, youth and sports department of Bima Regency, totaling 66 people, but the researchers used a sample with the Slovin formula so as to get a sample as respondents as many as 56 employees. While the method and data analysis used is a quantitative method with multiple linear regression. Based on the results multiple linear regression analysis, the partial test (t-test) proves that leadership variable (X1) has positive and significant effect on employee performance (Y) in the DIKBUDPORA office, Bima Regency, the variable of motivation (X2) has positive and significant effect on employee performance (Y) in the DIKBUDPORA office in Bima Regency, and incentives variable also have (X3) positive and significant effect to employee performance (Y) in the DIKBUDPORA office, Bima Regency. The F test result shows that leadership (X1), motivation (X2) and incentives (X3) simultaneous effect the employee performance (Y) in the DIKBUDPORA, Bima Regency, as evidenced by a value of 0.000
PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT KIAT PANGAN PERSADA
Get PDFThe decline in the sales achievement of PT Kiat Pangan Persada during the 2017-2020 period indicates a decrease in employee discipline and motivation to work so that employees do not work with high enthusiasm. The purpose of this study was to determine the effect of work discipline and motivation on employee performance at PT Kiat Pangan Persada. The research method used is a causal associative method with a quantitative approach. The sampling technique used is a saturated sampling technique with a sample of 60 respondents. Data analysis techniques used are classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results showed that work discipline had a positive and significant effect on the performance of PT Kiat Pangan Persada employees with a t count > t table or (6,628 > 2,002). Work motivation has a positive and significant effect on the performance of PT Kiat Pangan Persada employees with a value of t count > t table or (6,311 > 2,002). Simultaneously test the hypothesis that work discipline and work motivation have a positive and significant effect on the performance of PT Kiat Pangan Persada employees with a calculated F value > F table or (32,194 > 2,770)
DAMPAK KOMPENSASI DAN BEBAN KERJA TERHADAP LOYALITAS KARYAWAN PADA PT. BERLIAN MULTI SEJAHTERA
Get PDFHuman resources are an essential element in determining the smooth running of the organization's activities. Human resources as the company's most critical asset because their role has been used as the subject of company policies and operational activities. The level of employee loyalty in the company is strongly influenced by the compensation and workload given to employees. This study aims to determine the effect of compensation and workload on employee loyalty at PT. Berlian Multi Sejahtera. The sample size of this study was 55 people using the saturated sampling method—the collected data through questionnaires and interviews. The outer model test assessed the validity and reliability of the questionnaire first. In testing the hypothesis using the SEM PLS method, it is known that the t-test, p-values, and the original sample. The results that compensation contributes to employee loyalty, while workload does not contribute to employee loyalty