Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH ARUS KAS OPERASI DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020
Get PDFThis study aims to determine the operating cash flow and sales volatility variables on earnings persistence. The purpose of this study is to determine how much influence operating cash flow and sales volatility have on earnings persistence in Property and Real Estate companies listed on the Indonesia Stock Exchange 2016-2020. This type of research is quantitative. The data analysis technique used is panel data regression with a time series of 6 (six) years, namely the 2016-2020 period and 20 (twenty) companies according to the criteria. From the results of simultaneous hypothesis testing (F test) operating cash flow and sales volatility simultaneously have a significant effect on the earnings persistence variable. Based on the results of the partial test (t test) operating cash flow has a positive and significant effect on earnings persistence, while sales volatility has no significant effect on earnings persistence
BIBLIOMETRIC STUDY OF TECHNOPRENEURSHIP
Get PDFThis study aims to conduct a bibliometric analysis of technopreneurship in the form of how many researches on technopreneurship, what studies are discussed the most in each year, and which countries do the most research. The method used is bibliometric analysis using the help of the PoP application in data collection and the VOSViewer application in visualizing the data. This study uses data taken from 2017-2022 with a total of 252 articles. The most widely discussed studies consist of 3, namely Technopreneuship, Development and Study, the country that examines Technopreneurship, namely Indonesi
LECTURERS' REAL CONTRIBUTIONS TO A RESILIENT INDONESIA IN THE ERA OF SOCIETY 5.0
Get PDFLecturers as educators must be able to transform into agents of change, agents of analysis, and agents of control towards a strong Indonesia. All of this is in the context of advancing the public interest, educating, and advancing the life of the nation and state. Efforts are being made to implement the Tri Dharma of Higher Education, including education, research, and community service. This study aims to determine the real contribution of lecturers in realizing quality higher education outputs through the implementation of the Tri Dharma of Higher Education. This type of research is descriptive research using the survey method. From the results of this study, it can be suggested that lecturers are a key element to improve qualifications, competencies, and professionalism
PENGARUH PELATIHAN KERJA DAN PENGHARGAAN SERTA LINGKUNGAN KERJA FISIK TERHADAP RETENSI KARYAWAN (STUDI PADA CV SUMBER ANUGRAH)
Get PDFThis research was conducted to find out how the Effect of Job Training and Rewards and Physical Work Environment on Employee Retention. This research was conducted at CV Sumber Anugrah with a population of all employees of CV Sumber Anugrah with a population of 200 people and for the sample used as many as 134 people with calculations using the slovin formula. Data analysis method is quantitative analysis using purposive sampling where the purpose of this study is to describe the relationship between variables and other variables in order to test hypotheses. The sampling technique used is probability sampling, which is characterized by simple random sampling or simple random sampling is a sampling technique that gives equal probabilities to all members of a population. The results of the study are the variables of job training and rewards partially had no significant effect on employee retention, but the physical work environment variable had a significant effect on employee retention. Simultaneous test results indicate that all independent variables combined have a significant impact on CV Sumber Anugrah's employee retention
AN ANALYSIS OF MERCHANT BEHAVIOUR ON ISLAMIC BUSINESS ETHICAL PERSPECTIVES DURING COVID-19 PANDEMIC
Get PDFThe goal of this study was to assess how traders behaved during the Covid-19 pandemic in terms of Islamic business ethics, using the Home Industry in Pamulang, South Tangerang as a case study. This is a qualitative method of research. The study will take place in Pamulang, South Tangerang, with a focus on the Home Industry. Observation, interview, and documentation procedures are used to collect data. Credibility, transferability, dependability, and confirmatory data are used to determine the data's validity. Reduction, data exposure, and conclusion drawing are all steps in qualitative data analysis. The findings revealed that, from an Islamic Business Ethics perspective, the behavior of Home Industry traders, particularly in the Pamulang district of South Tangerang, was in line with Islamic Business Ethics. This is also reinforced by South Tangerang's regional motto, Smart, Modern, and Religious, which encourages individuals to trade in ways that are consistent with Islamic principles
CORPORATE GOVERNANCE, PROFITABILITAS, SOLVABILITAS, DAN AUDIT REPORT LAG
Get PDFCompanies that go public have an obligation to submit financial reports that have been audited by a public accountant on a regular and timely basis. Information from financial reports that is submitted in a timely manner is useful for stakeholders to make investment decisions. Information from financial reports is new, accountable, relevant and transparent. However, time constraints are one of the main factors that financial reports cannot be submitted on time (audit report lag). Audit report lag is the length of time from the closing date of the company's fiscal year to the date of the auditor's report. This study aims to determine the effect of corporate governance (proxied by audit committee meetings and audit committee of accounting experts), profitability and solvency on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique was purposive sampling method and the type of data used was quantitative data. The total number of companies that were sampled in the research data were 76 manufacturing companies. The results of descriptive statistics show that the average delay in submitting financial reports and audit reports in 2017-2019 is 71.22 days. The results of this study indicate that partially the audit committee of accounting expert variable affects the audit report lag. Meanwhile, the audit committee meeting variables, profitability, and solvency did not affect the audit report lag. Based on the simultaneous statistical test, it shows that the variables of the audit committee meeting, audit committee of accounting expert, profitability, and solvency have an effect on the audit report lag
PENGARUH GENDER DIVERSITY EKSEKUTIF DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI INTERVENING
Get PDFThis study aims to obtain empirical evidence about the effect of executive gender diversity and firm size on firm value with tax avoidance as an intervening variable. This sampling technique uses non-probability sampling and this research was conducted using the Incidental Sampling method using the Slovin formula. Based on the test results, it was found that Executive Gender Diversity and Company Size (Size) had a simultaneous effect on Company Value with Tax Avoidance as an Intervening Variable. Tax avoidance cannot mediate gender diversity and firm size in influencing firm value. This confirms that the value of the company is not affected by the issue of tax avoidance, so that the relationship between the influence of ender diversity and company size tends to be direct
ANALISIS PENGARUH PRICE TO BOOK VALUE PADA PT SURYA CITRA MEDIA DITINJAU BERDASARKAN FAKTOR RETURN ON EQUITY, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO
Get PDFThis study aims to determine the effect of Return On Equity (ROE), Net Profit Margin (CR), and Debt to Equity Ratio (DER) on Price to Book Value (PBV) at PT Surya Citra Media Tbk for period of 2011-2020. The data used is sourced from the financial statements of the company. In this study the authors used quantitative research. The data analysis technique used in this study is multiple linear regression with the help of computer software, namely Statistical Product and Service Solutions (SPSS) Version 23. The sampling technique used was purposive sampling method with certain criteria and obtained a sample of 10 financial statements of PT Surya Citra Media Tbk year 2011-2020. The results of multiple linear regression analysis shows that Return On Equity (ROE) has no effect on Price to Book Value (PBV), Net Profit Margin (NPM) has no effect on Price to Book Value (PBV), while Debt to Equity Ratio (DER) positive effect on Price to Book Value (PBV). And together ROE, NPM and DER have no effect on PBV. The conclusion of this study is that the ROE, NPM and DER variables affect PBV only by 30.89% while 69.11% is determined by other factors from outside the company
PENGARUH MOTIVASI, KOMUNIKASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGOTA KOMPI 2 BATALYON C PELOPOR SAT BRIMOB POLDA NTB
Get PDFEmpowerment and management of Human Resources through an organization or a conducive work environment, good communication, attitudes and behavior of superiors/leaders that will lead to job satisfaction for its members so that it can foster a loyal attitude towards the organization and in the end will have an impact on the quality of service provided. The aims of this study were to analyze and the influence of motivation, communication and leadership style on the performance of members of Company 2 Battalion C pioneer Sat Brimob Polda NTB. This type of research is included in the scope of quantitative research, because the research was conducted using research instruments in the form of questionnaires and the research aims to test the established hypotheses. The population of this study is the population in this study are members of Company 2 Battalion C pioneer Sat Brimob Polda NTB. The sample in this study using the saturated sampling method was chosen because the number of population in Company 2 Battalion C pioneer of Brimob Polda NTB is relatively small. So the number of samples in this study were 95 respondents. After analyzing the validity and reliability of the instrument, the data was analyzed using multiple linear regression. The results of the study concluded that motivation had an effect on the performance of Brimob members. Another variable, namely organizational communication, has a positive effect on the performance of Brimob Battalion C members of the NTB Police. Leadership style has no effect on the performance of members of the Mobile Brigade Battalion C Polda NTB. Based on the value of the Standardized Coefficients Beta, it can be seen that the motivation variable is the most dominant variable that affects the performance of members of the Mobile Brigade Battalion C Polda NTB
PENGARUH REMUNERASI, ROTASI DAN MUTASI TERHADAP KINERJA APARAT KEPOLISIAN RESOR BIMA
Get PDFThis study aims to describe the effect of remuneration, rotation and mutation on the performance of the Bima Resort Police. This research is a quantitative research that uses associative research, namely research that seeks the relationship between one variable and another variable. The population of this study were all Bima Resort Police officers who had been rotated and transferred in 2020, which were 54 people and were used as research samples. The research instrument used in collecting research data is a questionnaire containing questions related to research variables. Before being used to collect research data, the validity and reliability are tested first. Data analysis in analytical research is descriptive analysis and multiple linear regression analysis. The results of the descriptive analysis show that the remuneration variable for the members of the Bima Resort Police in 2021 is quite high, the rotation policy is classified as good in accordance with applicable regulations as well as the mutation policy which is classified as good and the results of the performance questionnaire for the members of the Bima Resort Police in 2021 are classified as high. The results of multiple linear regression analysis that: (1) remuneration has a significant effect on the performance of members of the Bima Resort Police; (2) The rotation policy has no significant effect on members of the Bima Resort Police; (3) The transfer policy has a significant effect on members of the Bima Resort Police; and (4) Remuneration, rotation and mutation have a significant simultaneous effect on members of the Bima Resort Police