Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH PENDEKATAN PERSUASIF, PENDEKATAN FORMAL DAN IKLIM ORGANISASIONAL TERHADAP KEDISIPLINAN KERJA PEGAWAI INSPEKTORAT KABUPATEN BIMA
Get PDFMaximum employee discipline must be a concern for organizational leaders. Through a persuasive approach influencing attitudes, beliefs, and behavior as an effort to increase one's awareness and willingness to obey all applicable regulations. The provision of punishment, such as a warning or suspension, is referred to as a disciplinary action. In addition, a conducive and comfortable work climate will create enthusiasm for employees to work, improve performance and work discipline in every job. The purpose of this study was to determine the effect of a persuasive approach, a formal approach, and an organizational climate on the work discipline of the Bima Regency Inspectorate's employees. This study uses a quantitative approach with a survey method. The population is all civil servants in the Bima Regency Inspectorate, totaling 83 employees. In the comparison, the sampling technique is proportional random sampling with the number of samples determined as many as 65 employees. The data collection technique is a questionnaire that has been tested for validity and reliability. Data analysis is a lot of regression analysis through the help of SPSS program. The results of the study revealed that (1) the persuasive approach had a positive and significant effect on employee work discipline at the Bima Regency Inspectorate, (2) the formal approach had a positive and significant effect on employee work discipline at the Bima Regency Inspectorate, (3) the organizational climate had a positive and significant effect on work discipline of employees at the Bima Regency Inspectorate for supervision. The results showed that partially and simultaneously, the variables of the persuasive approach, formal approach and organizational climate had a positive and significant effect on employee work discipline. 
FAKTOR YANG MEMENGARUHI PURCHASE INTENTION KONSUMEN INDONESIA SAAT BELANJA ONLINE
Get PDFPurchase intention is an important trigger that motivates shoppers to shop online through smartphones. Therefore, it is essential to identify determinant factors of customers in Indonesia’s purchase intention on online shopping. This research examines internet self-efficacy, perceived aesthetics to purchase intention directly or mediated through perceived benefit. The study of the impact of hedonic motivations of adventure on purchase intention is also analyzed. The paper carried out a non-probability sampling on a purposive sample of 248 shoppers in Indonesia collected via an online survey. The data of this study were tested using PLS-SEM (Partial Least Squares-Structure Equation Modeling) to test hypotheses. The result of this study indicates that hedonic motivations of adventure and perceived benefit positively affect purchase intention. Internet self-efficacy and perceived aesthetics have a positive impact on perceived benefit. This study also shows that internet self-efficacy and perceived aesthetics positively affect purchase intention mediated by a perceived benefit
PENGARUH INTELLECTUAL CAPITAL, INVENTORY INTENSITY DAN MANAGERIAL OWNERSHIP TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)
Get PDFThis study aims to empirically test and obtain evidence on the effect of intellectual capital, inventory intensity, and managerial ownership on effective tax rates. This study used samples of mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020 with a population of 48 companies. The method of determining the sample was purposive sampling method obtained by 14 companies with a 5-year observation period obtained from 70 research data. This type of research is quantitative research. The analysis technique used is regression of panel data processed using Eviews software version 9. The results of this study show that in part (1) intellectual capital has a significant effect on effective tax rates, (2) inventory intensity has no significant effect on effective tax rates, and (3) managerial ownership has no significant effect on effective tax rates. Simultaneous intellectual capital, inventory intensity and managerial ownership have a significant impact on effective tax rates
PENGARUH KUALITAS PELAPORAN KEUANGAN, DEBT MATURITY, DAN FREE CASH FLOW TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING
Get PDFThis study aims to examine the effect of financial reporting quality, debt maturity and free cash flow on investment efficiency with the moderating effect of good corporate governanncr. The population of this research is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research is quantitative research with an associative method. The data used in this research is secondary data. This research was conducted with the help of Eviews version 9.0. The research method used is multiple linear regression analysis of panel data and moderated regression analysis. The results of this study indicate that the quality of financial reporting, debt maturity and free cash flow simultaneously have a positive effect on investment efficiency. It partially shows that the quality of financial reporting and debt maturity have no effect on investment efficiency, and free cash flow has a negative effect on investment efficiency. Then good corporate governance does not moderate the relationship between financial reporting quality, debt maturity and free cash flow on investment efficiency
PENGARUH KOMPENSASI, BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA KERTA RAHARJA KABUPATEN TANGERANG
Get PDFThe regional drinking water company/ PDAM Tangerang district realizes the importance of performing employees. This is a necessity of the goals to be achieved. Therefore, this study was conducted to review what factors can affect the performance of PDAM Tangerang district employees. To test this phenomenon, a quantitative approach was used by distributing Likert-scale questionnaires. Based on Slovin's calculations, the number of samples obtained is 186 people. In distributing the questionnaire, a simple random technique was used. The results of the study suggest that the compensation variable is the most influential factor on the performance of PDAM Tangerang district employees, this confirms the importance of a good reward system, so that employee performance and productivity are maintained. In addition, the variables of culture and motivation partially and simultaneously have a significant effect on increasing performance. Implicitly, the existence of work values ??determined by the task execution method has a significant effect on improving performance. Likewise with the spirit of work, with a sense of pleasure and optimism, it gives birth to a good work pattern so that it has an impact on increasing the quantity and quality of work
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN
Get PDFThis study aims to prove empirically the effect of firm growth, capital structure and tax aggressiveness on firm value. This study uses a sample of property and real estate sub-sector companies listed on the Indonesia Stock Exchange during 2016-2020. The type of research used is quantitative research. This research uses purposive sampling. The samples studied were 8 companies and the total sample studied was 40 units of analysis. Analysis of the data in this study using regression analysis using software Eviews Version 9. The results showed that the company's growth, capital structure and tax aggressiveness together affect the value of the company. The partial test of company growth has an effect on firm value, while capital structure and tax aggressiveness have no effect on firm value
PENGARUH KOMPETENSI MANAJERIAL, SUPERVISI DAN SOSIAL KEPALA SEKOLAH TERHADAP MUTU PENDIDIKAN DI SMP NEGERI SE-KOTA BIMA
Get PDFThe aims of this study were to: (1) analyze the effect of principal managerial competence on the quality of education in public junior high schools throughout the city of Bima; (2) analyzing the influence of the supervisory competence of the principal on the quality of education in public junior high schools throughout the city of Bima; (3) analyzing the influence of the principal's social competence on the quality of education in public junior high schools throughout the city of Bima; and (4) analyze the dominant influence on the quality of education in public junior high schools throughout the city of Bima. Theoretically, the results of this research are expected to add insight into the study of science in the field of human resources and hopefully it can be used as a complementary reference for other similar studies in the field of human resources and the quality of education. Practically, the results of this study can provide input, among others, as material used in formulating policies in appointing school principals in a competency-based professional manner, and as material for further studies in the context of implementing school principals' performance evaluations in improving the quality of education in Bima Regency. The population of this study were all State Civil Apparatus (ASN) teachers with the lowest qualification rank/class III-c serving in public junior high schools throughout the city of Bima as many as 127 people and the research sample as many as 100 people after calculations using the Slovin formula and random sampling technique. After analyzing the validity and reliability of the instrument, the data was analyzed using simple linear regression. The results of the study concluded that managerial competence in addition to having a positive and significant influence on the quality of education at state junior high schools throughout the city of Bima is also the variable with the most dominant influence on the quality of education. Supervision competence has a positive and significant influence on the quality of education in public junior high schools throughout the city of Bima, and social competence has a positive and significant influence on the quality of education in public junior high schools throughout the city of Bima. Therefore, the principal as a leader in the school must have and hone competence, especially managerial competence in developing the quality of education, including the supervisory competence and social competence of the principal
PENGARUH PENGETAHUAN PERPAJAKAN DAN KEPATUHAN PADA USAHA KECIL DAN MENENGAH (UKM) TERHADAP KEWAJIBAN PERPAJAKAN
Get PDFThe purpose of this study was to determine the effect of Tax Knowledge and Compliance on Small and Medium Enterprises (SMEs) on Tax Obligations. The variables that become the focus of this research are Tax Knowledge and Compliance (X) as independent variables and Tax Obligations (Y) as dependent variable. The type of research used in this research is quantitative. The population used is Small and Medium Business Taxpayers (UKM) in South Tangerang City, totaling 11,287 respondents. The sampling technique is the Slovin formula with a sample of 386 respondents obtained from Small and Medium Enterprise Taxpayers (SMEs) in South Tangerang City. Data analysis using Validity Test, Reliability Test, Data Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Coefficient of Determination (KD), Multiple Linear Regression Analysis, Hypothesis Testing (T test) and (F test), then the calculation uses the SPSS program version 22. The results of the analysis and discussion show that partially Tax Knowledge has a positive and significant effect on Tax Obligations, Compliance has a positive effect on Tax Obligations. Simultaneously on Small and Medium Business Taxpayers (SMEs) in South Tangerang City. This means that there is a significant positive influence simultaneously between Tax Knowledge and Compliance with Tax Obligations
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN ORGANIZATION CITIZENSHIP BEHAVIOR PADA DINAS PENDIDIKAN KEBUDAYAAN, PEMUDA DAN OLAHRAGA KABUPATEN BIMA
Get PDFThis study aims to determine the effect of work environment variables on performance with Organization Citizenship Behavior (OCB) as an intervening variable at the Department of Education, Culture, Youth and Sports, Bima Regency. The type of research is explanatory quantitative with primary data sources using data coloction methods namely census for sampling tecnique used saturated sampling is the entrire populations is a sample. the number of research samples as many as 66 employees of the State Civil Apparatus (ASN) Dikpora as respondents with data collection techniques using a Likert scale questionnaire and then analyzed with SPSS version 25. The hypothesis that the work environment has a significant effect on employee performance with Organization Citizenship Behavior (OCB) as the intervening variable was rejected. The results of analysis prove that the work enviroment has a greater direct influence on employee performance. This means that Organization Citizenship Behavior (OCB) is not an intervening variable between variable work environment has a significant effect on employee performance at the Departement of Education, Culture, Youth and Sports, Bima Regency
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN PROMOSI JABATAN TERHADAP KEPUASAN KERJA PEGAWAI DINAS PERTANIAN KOTA BIMA
Get PDFAn organization that is advanced and competitive is an organization that always runs the wheels of the organization well, and pays attention to and fixes the slightest problem in the organization to find a solution. Satisfaction or dissatisfaction in the organization as a reflection of the comparison or gap between what is expected and the reality obtained. Satisfaction will be felt by employees. The purpose of this study was to analyze the influence of leadership style, organizational culture and position promotion on job satisfaction of the employees of the Bima City Agriculture Office. As input for the preparation of programs and activities within the Bima City Agriculture Office. Between the dependent variable and the independent variable. The population of this study were all civil servants serving at the Bima City Agriculture Service as many as 119 people. The sample approach in this study was a probability approach and used arandom sampling techniquewith the Slovin formula so that the number of research samples was 34 people. The research instrument is a questionnaire that uses a Likert scale. The data is then analyzed with multiple linear regression. The results of the study provide empirical evidence that: (1) Leadership style has no significant and significant effect on employee job satisfaction, meaning that high job satisfaction does not depend on the superior's leadership style; (2) Organizational culture has no significant effect on employee job satisfaction: (3) Position promotion has a positive and significant effect on employee job satisfaction at the Department of Agriculture of the City of Bima. Therefore, as an effort to increase job satisfaction, it is necessary to have a professional promotion without being judged on the basis of proximity alone