Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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    PENGARUH MOTIVASI KERJA, KOMPETENSI, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (Studi Pada Yayasan Tridarma Kosgoro Kabupaten Dompu)

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    The purpose of this research is: (a) to analyze the influence of motivation , competence, and compensation influential simultaneously of the performance of employees at the foundation of Tri Dharma Kosgoro, (b) to analyze the influence of motivation, competence, and compensation influential in partial of the performance of employees at the foundation of Tri Dharma Kosgoro.  The populationof this research is all employees/employees foundation of Tri Dharma Kosgoro located in Dompu district about the 64, where the sample with the census research, so the entire population as many as 64 the respondents has been used in this research.  Statistical analysis technique inferential used is a technique regression analysis worship of idols good by test F and test t. the result of this research showed: (a) motivation influential significantly to employee performance at the foundation is Tri Dharma Kosgoro  Dompu district, (b) competence has no significant impact on employee performance at the foundation is Tri Dharma Kosgoro Dompu district, (c) compensation influential significantly to employee performance at the foundation is Tri Dharma Kosgoro Dompu District

    PENGARUH BOOK TAX DIFFERENCES DAN KINERJA KEUANGAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN DENGAN KAPITALISASI PASAR TEBESAR DI INDONESIA

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    The purpose of this study was to determine the effect of book tax differences and company financial performance on profit growth, in companies with the largest market capitalization in Indonesia from 2016 to 2020. This study uses quantitative data types with descriptive analysis test methods and multiple linear regression analysis. The sampling method is done by purposive sampling technique. The results showed that simultaneously book tax differences (BTD), financial performance as proxied by return on assets (ROA) and total asset turnover (TATO) had an effect on profit growth, while partially only return on assets had an effect on growth profi

    THE EFFECT OF LIQUIDITY, GOOD CORPORATE GOVERNANCE, AND COMPANY SIZE ON COMPANY’S FINANCIAL PERFORMANCE (STUDY IN THE PANDEMIC TIME OF COVID-19)

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    The purpose of this study is to determine and analyzed the impact of pandemic time of covid 19 to financial performance of company that can be analysed from 3 variable independent, such as: liquidity, good corporate governance, and company size. The research is in companies that listed in Indonesian Stock Exchange (IDX) during pandemic time of covid 19. The sampling technique used purposive sampling and the type of data uses is quantitative with regression analysis method. Based on the test results, it is concluded that institutional ownership has a significant effect on the company's financial performance. Besides having its own meaning, this research also has its own limitations. First, analysis only for Indonesia area (because researcher only took the sample only from companies that listed in IDX). If the sample of companies increases and different countries will give different result and analysis. Second, this research only analyzed the impact during second quarter during pandemic time, if time is extended for one year, will be give different result and supposed to be if the time extended, the result will give more implications. The research implication are as follows: For all high level management in companies, to strengthen decision making during pandemic time of covid 19 should be check and analyzed the financial statement of companies and can give more valuable interpretations analysis for all the user of financial statement

    PENGARUH EARNING PER SHARE DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PT INDOCEMENT TUNGGAL PRAKARSA TBK PERIODE 2010-2020

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    This study aims to determine the effect of Earning Per Share and Net Profit Margin on Share Prices at PT Indocement Tunggal Prakarsa Tbk Period 2010 - 2020. The type of research used is quantitative research with samples in the form of financial statements in the form of balance sheets and profit and loss statements of PT Indocement Tunggal Prakarsa. Tbk period 2010-2020. The results of this study indicate that partially there is a significant influence between Earnings per Share (EPS) on Share Price on PT Indocement Tunggal Prakarsa Tbk. period 2010-2020.proven by the value of tarithmetic = 4.396 while ttable = 2.306 (tarithmetic > ttable) and strengthened by a significance level of 0.002 <0.5. Partially there is a significant influence between Net Profit Margin (NPM) on the stock price of PT Indocement Tunggal Prakarsa Tbk. period 2010-2020. It is proven by the value of tarithmetic = 3.859 while ttable = 2.306 (tarithmetic > ttable) and strengthened by a significance level of 0.005 < 0.5. Together (simultaneously) the independent variable Earning per Share (EPS) and Net Profit Margin (NPM) has a significant effect on the stock price of PT Indocement Tunggal Prakarsa Tbk. period 2010-2020.F valuecalculated smaller than Ftable (9.675 > 4.26) and strengthened by a significance level of 0.007 < 0.05. The correlation coefficient value is 0.841, which means there is a strong positive effect and the R2 value is 0.707. This means that the influence of the independent variable Earning per Share (EPS) and Net Profit Margin (NPM) on the dependent variable Share Price 70.7%, while the remaining 29.3% is influenced by other variables that are not included in this research model

    PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PEMOHON SIM DAN SKCK DI POLRESTA MATARAM

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    Driving license and Police certificate services carried out by the Mataram City Resort Police in their daily implementation try to provide excellent service with an emphasis on applicant satisfaction.  Therefore, this study aims to analyze and determine the level of service quality to the satisfaction level of driving license and police certificate applicants at the Mataram city resort police. The study used a survey method which was conducted by giving a questionnaire to 1302 respondents in the first semester of 2021. The data collection technique using this questionnaire has been tested for validity and reliability.The results from 1302 respondents revealed that the analysis of service quality to the satisfaction level of driving license and police certificate applicants had an responses with very satisfied at 48%, satisfied at 50.6%, quite satisfied 1.1%, less satisfied 0.2% , and not satisfied 0.1%. It can be concluded that the driving license and police certificate services at Mataram city resort police, which are carried out by referring to timeliness, adequate infrastructure, and appropriate rates have been able to provide satisfaction for the applicant

    ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI

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    This study aims to determine the effect of net profit margin and free cash flow on earning management. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The number of samples in this study was 64 respondents, using the purposive sample method. The research approach used is quantitative. The analytical method used is multiple linear regression. The results showed that simultaneously, net profit margin and free cash flow had a significant effect on earnings management in the consumer goods industry sector. However, partially, only free cash flow has a significant effect on earnings management, while net profit margin does not significantly affect earnings management in the consumer goods industry sector

    PENGARUH PROMOSI PENJUALAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA KONSUMEN ACE HARDWARE GRAND INDONESIA

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    This study aims to determine the effect of sales promotion and service quality on purchasing decisions of ACE Hardware Grand Indonesia consumers. The research method uses quantitative. The population in this study were consumers who had shopped at ACE Hardware Grand Indonesia, while the number of samples used was 122 respondents. The data analysis method used simple linear regression test, multiple linear regression, correlation coefficient, coefficient of determination, partial t test and simultaneous F test. The results showed that: (1) Partially there is a positive and significant influence between sales promotions on purchasing decisions, with the regression equation Y = 4.675 + 0.912X?, and the coefficient of determination is 62%. (2) Partially there is a positive and significant effect between service quality on purchasing decisions, with the regression equation Y = 5.583 + 0.423X?, and the coefficient of determination is 57.7%. (3) Simultaneously, there is a positive and significant effect of sales promotion and service quality on purchasing decisions of ACE Hardware Grand Indonesia consumers, with the regression equation Y = 1.508 + 0.586(X?) + 0.236(X?), and the coefficient of determination is 72, 1%

    PENGARUH REMUNERASI, MOTIVASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI LEMBAGA PEMASYARAKATAN KELAS IIB DOMPU

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    The aims of this study are to describe: (1) the effect of remuneration, motivation, and career development on the performance of the Class IIB Dompu Correctional Institution employees; and (2) the dominant influence on the performance of the Class IIB Dompu Correctional Institution employees. This research is a quantitative research that uses associative research type, and the population of this research is all 73 employees of the Class II-B Dompu Prison and used as the research sample. The research instrument used in data collection is a questionnaire. Then the data were analyzed using multiple linear regression statistics. The results of the study are that: (1) Remuneration has a positive and significant effect on the performance of the Class IIb Dompu Prison employees. With income that is in accordance with the needs of the family, it will cause employees to be more enthusiastic in working which in turn can improve work ethic; (2) Motivation has a positive and significant influence on the performance of Class IIb Dompu Prison employees. Motivation is an encouragement in employees in carrying out tasks that will give positive results to the quality and quantity of their work. The higher a person's work motivation, the higher the employee's work productivity. (3) Career development has a significant and positive effect on employee performance. This means that in improving employee performance, career development planning and management can be carried out; (4) Remuneration is the most dominant variable affecting the performance of Class IIb Dompu Lapas employees

    ANTECENDENT KINERJA KARYAWAN PADA COFFEE SHOP DI PROVINSI DKI JAKARTA

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    Human resource management in effort for improve employee, performance influenced by many factors, including work attachment to the company, career level that supports employee benefits and also the ability of employees carries out in accordance with applicable operational standards. For this reason, this research conducted to comprehensively determine the effect to work engagement, career path, and training standards on coffee shops performance in DKI Jakarta Province. This research used a sample of 75 employees from 18 coffee shops in DKI Jakarta as respondents, used analysis of multiple linear regression methods. Total of hypotheses tested are four hypotheses. The results from partial hypotheses show that; (1) Work Engagement has a significant effect on employee performance of coffee shops in DKI Jakarta; (2) Career path has a significant effect on employee performance of coffee shops on DKI Jakarta; (3) Training standards have a significant effect on employee performance coffee shop on DKI Jakarta; (4) while the results of the research simultaneously show that the work engagement, career paths and standard training simultaneously effect on employee performance of coffee shop on DKI Jakarta, with total effect as 79,8% while the 20,2% are the variable outside the research model. The highest effect of the third independent variable designated by training standard on employee performance. Therefore, to increase employee performance, it is need to carry out various activities that focus on training standard to improve employee performance in achieving goals in accordance to the company’s vision and mission

    PENGARUH KOMUNIKASI DAN STRES KERJA TERHADAP KINERJA KARYAWAN PT BUMI AGUNG WILAYAH KOTA TANGERANG SELATAN

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    The purpose of this study was to determine the effect of communication and work stress on the performance of employees of PT. Bumi Agung area of ??South Tangerang City, either partially or simultaneously. The method used is descriptive quantitative. The sampling technique was incidental and obtained a sample of 160 respondents. Data analysis used validity test, reliability test, classical assumption test, linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. Based on the results of the t-test calculation, the t-value of the Communication variable is 14,892 with a significance of 0.000 <0.05, while the t-table is 1.975. Then obtained t count > t table (14,892 > 1,975). This means that the communication variable partially affects employee performance. The t value of the Work Stress variable is 5.284 with a significance of 0.000 <0.05, while the t table is 1.975. Then obtained t arithmetic > t table (5.284 < 1.975). This means that the work stress variable partially affects employee performance. The results of the F test obtained the Fcount 114.508 > Ftable 3.05 with a significant 0.000 < 0.05 or (Fcount > Ftable) and a significant 0.000 < 0.05. So that it can be concluded that simultaneously Communication and Work Stress together affect employee performance. The multiple linear regression equation obtained is Y = 14,434 + 0,544 X1 + 096 X2. The R value is 0.770 or 77%, which means that the correlation between Communication and Work Stress on Employee Performance is in the strong category (0.600-0.799), with a coefficient of determination of 0.593. This shows that 59.3% of communication and work stress simultaneously affect employee performance, while the remaining 40.7% is influenced by other factors

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