Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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    PENGARUH SISTEM PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) TERHADAP KEPUASAN DAN MOTIVASI KERJA APARATUR SIPIL NEGARA (ASN) DI DINAS PARIWISATA PEMUDA DAN OLAHRAGA KOTA BIMA

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    The purpose of this study was to reveal the effect of the system of providing additional employee income (TPP) on satisfaction and work motivation of State Civil Apparatus (ASN) at the Department of Tourism, Youth and Sports, Bima City. The population and sample in this study amounted to 32 people. The research instrument used questionnaires, and interviews. Then the data were analyzed by multiple linear regression. The results of the research are that: (1) There is a direct significant effect of the Employee Income Supplemental Provision System on State Civil Apparatus Employees; (2) there is a direct significant effect of job satisfaction on State Civil Apparatus Employees; (3) there is a direct significant effect of the Employee Income Supplement System on Job Satisfaction and Motivation in a stimulant manner; (4) it is known that the direct effect given by job satisfaction on Z (Bima City Youth and Sports Tourism Office) is 0.146. Meanwhile, the indirect effect of job satisfaction through Y (State Civil Apparatus) on Z (Bima City Youth and Sports Tourism Office) is 0.247. So the total effect given by job satisfaction on Z (Department of Tourism, Youth and Sports City of Bima) is a direct effect plus an indirect effect, namely: 0.146 +0.247 = 0.393.  With the additional income of employees in the form of facsimile so that it affects job satisfaction and motivation of the State Civil Apparatus (ASN). Additional Employee Income (Incentives) in the form of facsimile will motivate the performance of the State Civil Apparatus at the Bima City Tourism Office

    PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. SEWU SEGAR PRIMATAMA JAKARTA SELATAN

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    The purpose of this study was to determine the effect of work discipline and work motivation on employee performance at PT. Sewu Segar Primatama either partially or simultaneously. This type of research used is quantitative. The population in this study were employees of PT. Primatama Fresh Sewu. The sampling technique used was saturated sampling technique and the samples in this study were 62 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 Work Discipline has a positive and significant effect on employee performance, this can be seen from the results of the t-test on the work environment variable of 6.846 with a significant value of 0.000. Work Motivation has a positive and significant effect on employee performance, this can be seen from the results of the t-test on the motivation variable of 4.643 with a significant value of 0.000. Work Discipline and Work Motivation have a simultaneous and significant effect on employee performance, this can be seen from the results of the f-test of 43,651 with a significant value of 0.000 and the f-table of 3.18. Work Discipline and Work Motivation affect employee performance by 62.1%, this is based on the acquisition of an R-Square of 0.621 or 62.1%. While the remaining 37.9% is influenced by other factors not examined

    KELOLAAN PEMBIAYAAN DAN PORTOFOLIO PEMBIAYAAN BERMASALAH DAMPAKNYA TERHADAP PENGELOAAN TOTAL ASSET PADA PT. BANK MUAMLAT INDONESIA

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    This research was carried out to find out whether there was a significant impact of managed financing and non-performing financing portfolios on the management of total assets at PT Bank Muamalat Indonesia in 2009 to 2018 either partially or simultaneously. This type of research is descriptive quantitative using secondary data types obtained from the Publication Financial Statements of PT Bank Muamalat Indonesia or BMI from the Bank's Annual Report, from 2009 to 2018. The data analysis method uses classical assumption test techniques and Linear Regression Analysis techniques , Correlation Coefficient test, partial hypothesis test (t test), simultaneous test (F test) and Coefficient of Determination test with the variable Financing Management (X1) and Non-Performing Financing Portfolio (X2) and Total Asset Management at PT Bank Muamalat Indonesia as a variable (Y). The tests were carried out using the SPSS For Windows version 20 application. The results obtained with the multiple regression equation PTA = - 2,314,464,26 + 1,33KP + 1,93NPF and with the results of the Simultaneous Test the value of Fcount 3.978 < Ftable 4.74 with table significance value of 0.070 from the value of the significance level = 0.05. So that simultaneously the Financing Management (KP) and Non-performing Financing Portfolio (NPF) simultaneously have no significant effect on Total Asset Management at PT Bank Muamalat Indonesia. The value of Adjusted R-Square (R2) is 0.532 or (0.532 x 100% = 53.20%) this shows that although there is no significant effect, there is a contribution of KP and NPF variables to the PTA variable of 58.20% while 46, 80% by other factor

    PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. GLOBAL INFORMASI BERMUTU KEBON JERUK JAKARTA BARAT

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    The purpose of this study is to determine the influence of leadership     on    employee performance, the effect of motivation on employee performance and leadership and motivation simultaneously on employee performance at PT. Global Quality Information. This research uses quantitative research with sampling using simple random sampling technique. Based on the analysis that has been done, there is a significant influence of leadership on employee performance with a regression coefficient of 0.127. There is a significant effect of motivation on employee performance with a regression coefficient of 0.682. There is a significant influence of leadership and motivation on performance with a contribution of 47.2%. This finding firmly confirms the fact that at work, it is very necessary to have a good leader who is able to bring positive changes to employees and the company. In addition, the existence of self-motivation or the desire to work with enthusiasm is a factor that also determines how productivity and performance increase

    PENGARUH FINANCIAL DISTRESS DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

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    Going Concern Audit Opinion can predict whether or not a company may go bankrupt, including one component of a going concern decision. Several factors related to the Going Concern Audit Opinion in this study are the influence of financial distress and the reputation of the auditors and the audit committee as moderators. The purpose of this study was to study and analyze the effect of financial distress and auditor reputation on the provision of going concern audit opinions with the existence of an audit committee as moderating agent for property and real estate companies listed on the Indonesia Stock Exchange (IDX) 2015-2019. The sample taken in this study used purposive sampling. Data analysis using logistic analysis method. The results showed that financial distress and auditor reputation variables had partial or simultaneous influence on going concern audit opinion and the existence of an audit committee was not able to moderate the relationship between financial distress and auditor reputation on going concern audit opinio

    PENGARUH TAX AVOIDANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018)

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    This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 consisting of 166 companies, while the sample of this study is 18 companies with sampling using purposive sampling method. The research method used is descriptive statistics, testing classic assumptions and hypothesis testing multiple linear regression analysis The results showed that tax avoidance has no effect on firm value, dividend policy has an effect on firm value, leverage does not moderate tax avoidance on firm value, leverage does not moderate dividend policy on firm value, and tax avoidance and dividend policy have an influence on firm value

    PENGARUH KINERJA KEUANGAN, KEPEMILIKAN SAHAM DAN REPUTASI AUDITOR TERHADAP INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SEKTOR KONSUMSI YANG TERDAFTAR DI BEI

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    This study aims to obtain empirical evidence regarding research on the Effect of Financial Performance, Share Ownership and Auditor Reputation on Internet Financial Reporting (On Consumption Sector Companies Listed on the Indonesia Stock Exchange). This study aims to determine the ability of Financial Performance, Share Ownership and Auditor Reputation to influence Internet Financial Reporting. Go public companies that apply Internet Financial Reporting (IFR) on the company's website tend to use the services of a public accountant who has a high auditor reputation with the aim of providing positive value to the company so that disclosure of information or company financial statements is disclosed through Internet Financial Reporting. This study examines the relationship between the independent variable and the dependent variable, while the method of determining the sample is purposive sampling. This type of research uses a quantitative approach, which means as a research method based on the philosophy of positivism, is used to examine certain populations or samples, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing predetermined hypotheses. The results showed that; financial performance has no effect on internet financial reporting; share ownership has an effect on internet financial reporting; auditor's report has no effect on internet financial reporting; and Financial performance, share ownership, and auditor's report together have an effect on internet financial reporting

    PENGARUH KOMPENSASI DAN PROMOSI JABATAN TERHADAP DISIPLIN KERJA KARYAWAN

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    Human resource management plays an important role for the company in order to provide maximum results while also having the best professionalism that can be relied on to achieve the company's goals and objectives, namely getting maximum profit. As the main key, human resources will determine the success of the company's activities. The demands of companies to acquire, develop and maintain quality human resources are increasingly pressing in accordance with the dynamics of the ever-changing environment. In an organization, the existence of human resources (HR) is the most important factor, so it can be seen in the reality of organizations or companies that have the same technology, work procedures and organizational structures, but the dynamics or mobility of organizations or companies differ from one another. . This study aims to determine the effect of compensation and promotion on employee performance at PT. Lasting Era Brilliant Thamrin Residence Branch". The method used is explanatory research, and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 50 respondents. The results showed that the obedience of an employee in the organization is strongly influenced by the amount of compensation and work rewards (in the form of a career). Statistically it shows a positive level of relationship, either partially or simultaneously. This confirms that discipline is born due to many factors, one of which is getting a decent salary and being given a better position

    KOMPETITIF HARGA DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI GERAI SAYUR CIPUTAT

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    This study aims to determine, in part or together, the impact of competitive prices and strategic location on purchasing decisions of existing Ciputat Vegetable Outlets. The research method used is associative with a quantitative approach, the research population is consumers, totalling 14,037 (sales data). Based on the Slovin formula, the number of research samples obtained was 99 respondents. The data analysis used a statistical regression test approach. The findings of this study are in the form of information, which shows a positive relationship between purchasing decisions with price and location, both in partial and simultaneous tests. This finding is evidence, consumers set a number of judgments in the decision to buy a product/service, and the most important criteria are about price and location

    PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN BSI KCP TULUNGAGUNG

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    BSI is a merger of three Islamic bank namely Bank BRI Syariah (BRIS), Bank Syariah Mandiri (BSM) and BNI Syariah (BNIS). The existence of government policies to conduct mergers is expected to provide new financial institution options and prove that BSI has a strong track record in terms of performance. Performance is the result of work achieved by a person or group of people in an organization. This research aims to prove the new performance of BSI employees with this study entitled “Influence of Leadership, Motivation and Work Environment on Employee Performance of BSI KCP Tulungagung. The population in this study was employees of BSI KCP Tulungagung consisting of BSI KCP Tulungagung Sudirman and BSI KCP Tulungagung Trade Center. Quantitative desciptive analysis approach with saturated sampling analysis techniques and data acquistion of 56 respondents. The results of this study were leadership, motivation and work environment positively and significantly on employee performance on BSI KCP Tulungagung and a coefficient of determination (Adusted R Square) value of 0,784 which means 78,4% of leadership, motivation and work environment variables can explain employee performance variables and the remaining 21,6% are affected by other variables not described in the study

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    Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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