Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH GAYA KEPEMIMPINAN, KOMUNIKASI DAN KOMPENSASI KERJA TERHADAP KINERJA KARYAWAN PT. ASTRA CABANG BIMA
Get PDFThe purpose of this study was to analyze the partial and simultaneous effect of leadership style, communication and compensation on the performance of employees of PT. Astra Bima Branch. This study used a census sample technique, namely the entire population of 53 employees of PT. Astra Branch Bima was used as the research sample. The instrument of this research was a questionnaire using a Likert scale, and before being used to collect data, the validity and reliability tests were carried out, then the data were analyzed using multiple linear regression. The results showed that: (1) leadership style had a positive and significant effect on employee performance. This shows that there is a good leadership style as expected by subordinates so that the cause of improving employee performance; (2) communication has a positive and significant effect on employee performance. The higher employee performance satisfaction with communication within the company, the impact on increasing the quality and quantity of employee work in the company; (3) compensation has a positive and significant effect on employee performance. The more satisfied employees are with the compensation received will have an impact on morale so that employees will be more motivated in improving their performance; and (4) leadership style, communication and compensation have a simultaneous and significant effect on employee performance. This means that improving employee performance can be done through leadership style, communication and proportional compensation, not only financial compensation but also non-financial compensation. Therefore, company directors should be able to adjust the leadership style to the situation or the employee's work environment so that it can stimulate employee work motivation
PENGARUH PROFITABILITAS, DEBT COVENANT DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021
Get PDFThis research is purposed to analyze and get the evidence empirically about the influence of profitability, Debt covenant and, transfer pricing to the tax avoidance. This research is used quantitative method to collect the data. The data from this research is secondary data that obtained through the annual report and finance reports through the company official websites. The population that used in this research is the thirteen companies that registered in the stock exchange from 2016 to 2021. The writer uses purposive sampling technique as a guideline to determine the sample. This research is also used descriptive statistical analysis, data panel regression analysis, classic assumption analysis, determination of coefficient analysis and, hiphotesis analysis that used Eviews program the twelfth version
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI BALAI BESAR TEKNOLOGI AERODINAMIKA, AEROELASTIKA DAN AEROAKUSTIKA BPPT INDONESIA
Get PDFThis research was conducted with the aim of knowing the effect of leadership style and work motivation simultaneously on employee performance at the Center for Aerodynamics Technology, Aeroelastic Aeroacoustics (BBTA3) Puspiptek Serpong-South Tangerang. The research method used is descriptive research with quantitative data analysis. The sampling technique used is Saturated Sample with a total sample of 66 respondents at the Center for Aerodynamics, Aeroelastics, Aeroacoustics Technology (BBTA3). Based on the results of data processing, it is known that leadership style affects employee performance with a significant rate value of 0.000 <0.05, then Ha1 is accepted and H01 is rejected. Work motivation has no effect on employee performance with a significant level value of 0.497 > 0.05, then H02 is accepted and Ha2 is rejected. The results of the simultaneous correlation test, leadership style and work motivation with employee performance are 0.678. The coefficient of determination value is 0.459. This means that leadership style and work motivation contribute 45.9%, while the remaining 54.1% is influenced by other variables outside this study
ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT.UNILEVER INDONESIA TBK
Get PDFPT. Unilever Indonesia Tbk. also generally have the goal of gaining profit / profit, increasing the value of the company and others. However, in this case, based on financial statement data taken from PT. Unilever Indonesia Tbk. that the company experienced a decrease in the level of profit achievement, an increase in operating costs, the existence of assets or funds that were idle because they had not been used optimally. Data analysis techniques using ratio analysis such as liquidity ratios, current ratios, quick ratios and cash ratios The company's liquidity ratio has increased and decreased. The highest Current Ratio value occurred in 2016 at 71.5%, while the lowest value occurred in 2019 at 60.6%, or decreased by 10.9% from the highest. The highest Quick Ratio value occurred in 2015 at 29.9%, while the lowest value occurred in 2019 at 21.2%, or down 8.7% from the highest. The highest Cash Ratio value occurred in 2017 at 96.9%, while the lowest was in 2015 at 33.4%, or down 63.5% from the highest. The company's profitability ratio has increased and decreased. Through analysis tools, namely the profitability ratio of the company's financial performance is quite good because the Gross Profit Margin, Return On Assets and Return On Equity the company's performance is above the industry standard where the industry standard for gross profit margin is 30%, return on assets is 30%, and return on equity. 40% of the industry standard even though the Net Profit Margin is still below the industry standard of 20%
PENGARUH SISTEM SELF-ASSESSMENT DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI POS PEMERIKSAAN PRATAMA JAKARTA TEBET
Get PDFThe purpose of this study was to determine the impact of a system of self-assessment and tax amnesty to the compliance against the requirements of the taxpayer in the Tax Inspectorate Tebet Jakarta. Multiple regression analysis was used in this study. All taxpayers who are registered in the Tax Administration of Tibet included in this study. The formula of this research is to use a measurement scale on the Likert scale.. And the total number of people in this sample is 100 (one hundred). The results of this study show that the system self-assessment and tax amnesty influence taxpayer compliance against the Requirements of the Tax Inspectorate Tebet Jakarta. This is indicated by the results of Fcount in 93.986 and Ftable 3.090, which shows that the Fcount is greater than Ftable, and that its own assessment on the quality of the systemic and the variables of the Tax Amnesty has a significant impact on compliance with the requirements of the taxpayer in the Tax Inspectorate Tebet Jakarta
DAMPAK KINERJA DARI KEPEMIMPINAN DAN MOTIVASI KARYAWAN
Get PDFThe purpose of this study, the researcher intends to know about the problems of performance, leadership and employee motivation. This research uses descriptive quantitative research. The number of samples used was 48 employees, and the sample used was the full sample. The tests used for data analysis included authentication, estimation tests, regression, correlation, determination, and proof of presumption. The conclusion means that leadership has a significant impact on employee performance, with the regression equation Y = 17.505 + 0.571X1. The hypothesis test gets an arithmetic table t > t or (5,522 > 2.013). Motivation (X2) has a significant impact on employee performance. (Y) Using the regression equation Y = 17.501 + 0.578X2. Hypothesis investigation shows that t count > t table or (5 906 > 2 013). While leadership and motivation at the same time have a significant positive effect on employee performance
PENGARUH PENGETAHUAN, KETERAMPILAN DAN SIKAP KERJA TERHADAP KINERJA PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DIKECAMATAN PALIBELO
Get PDFVillage-Owned Enterprises (BUMDes) are village business entities that are managed by residents and village governments in an effort to strengthen the village economy and build socio-economic residents based on the needs and abilities of the village. oriented towards improving economic and social welfare, functioning actively in an effort to improve the quality of human life and citizens, strengthening the people's economy as under the strength and resilience of the economy. (BUMDes) in Palibelo District. This research is an associative research, namely research that seeks a relationship between one variable and another. The relationship used is a causal relationship that is causal. In this type of research, there are hypotheses that will be tested for truth. The hypothesis itself describes the relationship between two or more variables and to find out whether a variable is associated or not with other variables, and or whether a variable is caused/influenced or not by other variables. The research sample of all BUMDes members of Palibelo District was 54 people. The research instrument is a questionnaire using a Likert scale. The data is then analyzed using multiple linear regression analysis. The results show that knowledge, attitudes and work skills have a significant and positive influence on the performance of BUMDes managers in Palibelo District, Bima Regency. Village governments throughout the Palibelo sub-district should pay more attention to the performance of BUMDes managers by recruiting managers based on competence and carrying out strict supervision of the performance of managers so that the results of supervision become the basis for evaluating the work of each manager
ANALISIS PERILAKU ORGANIZATIONAL CITIZENSHIP BEHAVIOUR PADA KANTOR PUSAT PT. PERKEBUNAN NUSANTARA XI
Get PDFThis study is useful in knowing the influence of Organizational Culture and Organizational Commitment on Organizational Citizenship Behavior (OCB) in employees. The population for this study is all workers of PT. Perkebunan Nusantara XI are 173 people with a total of 63 respondents. This study uses quantitative methods carried out at PT. Perkebunan Nusantara XI and used a technique for data collection by proportional random sampling. With the collection of data through observation, interviews and questionnaires. From the results of this study, it is found that if organizational culture has a positive and insignificant influence on OCB, it can be concluded that a high level of good organizational culture cannot increase the level of OCB. Organizational commitment has a positive and significant influence on OCB, it can be concluded that high organizational commitment can increase OCB well
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA BRAND JSP KIDS MDS DEPOK TOWN SQUARE
Get PDFThis study aims to determine how much service quality and price affect the purchasing decision simultaneously at JSP Kids MDS Depok Town Square Brand. This type of research is an associative research using a quantitative approach. The sampling technique used in this study is simple random sampling, using a sample of 99 respondents. Data analysis is a research instrument testing that is validity test, reliability test, classical assumption test. Descriptive analysis and research verification are analysis of respondent characteristics, descriptive analysis of respondents' assessment of qualitative variables, verification analysis (quantitative) namely linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing both partially and simultaneously. The results of this study are the quality of service has a positive and significant effect on purchasing decisions with the regression equation Y= 15,767 + 0.502 X1. Price has a positive and significant effect on purchasing decisions with the regression equation Y= 10,738 + 0.635 X2. Service quality and price simultaneously have a positive and significant effect on purchasing decisions with the regression equation Y = 7.843 + 0.116X1 + 0.586X2. This means that there is a positive and significant influence simultaneously between service quality and price on purchasing decisions on the JSP KIDS MDS Depok Town Square brand
PERUBAHAN TARIF PADA PP 23 TAHUN 2018, SANKSI PERPAJAKAN DAN TINGKAT PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM
Get PDFThe purpose of this study was to analyze the effect of the independent variable Tariff Changes in PP 23 of 2018, Tax Sanctions and the Understanding of Taxes. The dependent variable is UMKM Taxpayer Compliance in the Tigaraksa-Tangerang warehouse market. This research is quantitative descriptive.The sampling method used is the Purposive Sampling method with a total sample used with 193 respondents. The analysis technique used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS.25) program for windows.The results of this study: Variable Rates Decline in PP 23 of 2018 Against UMKM Taxpayer Compliance has a significant effect, Tax Sanctions on UMKM taxpayer compliance have no significant effect, The level of Tax Understanding of UMKM taxpayer compliance has a significant effect. Variable Changes to Tariffs in PP 23 of 2018, Tax Sanctions and the Level of Understanding of Tax simultaneously affect the UMKM Taxpayer Complianc