Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH LAPORAN ARUS KAS, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan LQ45 yang terdaftar di BEI Periode 2018-2020)
Get PDFThe study aims to analyze the impact the company's cash flow statements, firm age, and firm size on financial performance. The population in this study is the LQ45 company listed in the BEI 2018-2020 period. The data was analyzed using the regression panel data. Research indicates that the unequaled cash flow report, firm age, and firm size have no effect on financial performance. This finding is factually contradictory to the theoretical explanation, so it cannot be used as a general reference. However, what can be explained is that there is no regression model that can be used in this study, indicating that a company's financial performance is not enough just to be seen or assessed from some data. As a result, the results of the study have not been able to reveal relevant findings. Nevertheless, this is evidence of the importance of a study to accommodate all aspects, so that the research results can explain the existing phenomena
MENELUSUR ANOMALI PERTUMBUHAN EKONOMI, INVESTASI, PDRB SEKTOR INDUSTRI DAN UPAH MINIMUM TERHADAP KETIMPANGAN
Get PDFEconomic growth from year to year continues to move impressively in Makassar City. However, at the same time, economic growth and income distribution have been unbalanced, which has exacerbated the number of economic inequalities that have occurred. The entry of investment, the contribution of the industrial sector and the minimum wage, did not make any significant changes to reduce economic inequality. The purpose of this research is to factually attempt to understand further the effect of investment, economic growth, industrial sector GDP, and minimum wages on the Gini ratio in Makassar City. This study used a kualitative method research model. The novelty of this research is that the search related to economic inequality in Makassar City does not just stop at statistical figures. However, there is also a qualitative in-depth search to understand the real phenomenon of inequality. The results of this study indicate that investment and economic growth as independent variables have a positive effect on the Gini ratio (dependent variable). On the other hand, industrial sector GRDP and minimum wage (independent variable) have no effect on the Gini ratio. Behind the stretch of investment, growth, and the contribution of the industrial sector, these vulnerable poor people get nothing. This growth benefits the middle class more, so that class inequality is increasingly gaping. The loss of income sources in the villages, the low skills and education they have are the main triggers for the low level of income they have. Suggestions and implications of this research are that the Makassar City government should re-design a more inclusive economic growth
PENGARUH KOMPETENSI TERHADAP KINERJA KARYAWAN PT. WISESAN JAYA MAKMUR KOTA TANGERANG
Get PDFThe purpose of this study was to determine the effect of competence on employee performance at PT. Wisesan Jaya Makmur. The method used is a descriptive method with a quantitative approach. The sampling technique used is saturated sampling using a sample of 60 employees of PT. Wisesan Jaya Makmur Data analysis using validity test, reliability test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. Based on the results of the analysis, the value of the regression equation Y = 17.603 + 0.566X1, the correlation coefficient of 0.638 means that competence and performance have a strong level of relationship. The value of determination or contribution of the influence of competence (X) on employee performance (Y) is 0.407 or 40.7% while the remaining 59.3% is influenced by other factors. Hypothesis testing is obtained by the value of t arithmetic > t table or (6.314 > 2.002), this is reinforced by the probability significancy 0.000 <0.05, thus H0 is rejected and H1 is accepted meaning that there is a partially significant effect between competence on employee performance at PT Wisesan Jaya Makmu
PENGARUH NILAI PERUSAHAAN, KINERJA PERUSAHAAN, DAN KESEMPATAN BERTUMBUH TERHADAP RETURN SAHAM PERUSAHAAN KELUARGA DENGAN UKURAN KAP SEBAGAI PEMODERASI
Get PDFThis research was aimed to examine the effect determinant factors of stock return, from the corporate value, corporate performance and growth opportunities. In addition, this research purpose also to find the role of KAP size in moderated relations between the other determinant factors and stock return. This research covers several a family company listed on the Indonesia Stock Exchange (IDX). Role of corporate value proxied by Price Earning Ratio (PER), corporate performance proxied by Return On Asset (ROA), and growth opportunities proxied by Investment Opportunity Set (IOS). KAP size proxied by dummy variabel, score 1 for company that using the big four accountant public and 0 for company that using non the big four accountant public. Stock return proxied by actual return. Variables on this research are be measured by regression analysis and Moderated Regresion Analysis (MRA). Based on the results of the research showed PER, ROA, and IOS had significant effect of the simultaneous on Stock Return. ROA and IOS had significant effect of the parsial on Stock Return. But PER had no significant effect of the parsial on Stock Return. On the results of KAP size able to moderating variable in the relations corporate performance on stock return. But no able to moderating variable in the relations corporate value and growth opportunities on Stock Retur
PENGELOLAAN BANK SAMPAH DALAM MENUMBUHKAN PELUANG USAHA NASABAH BANK SAMPAH
Get PDFThis research focus on how the management of waste banks in growing business opportunities for waste bank customers. The objectives of this research are: (1) to explain the waste bank management (2) to explain the business opportunities of Asri Berseri Pamulang waste bank customers (3) to explain the community's skills with the Asri Berseri Pamulang waste bank. This research is a descriptive qualitative research with data collection methods in the form of in-depth interviews, observation and documentation. The data processing and analysis starts from transcribing, labeling, grouping, comparing, and contrasting and interpreting. The results of this study indicate that the management of the Asri Berseri waste bank can actually foster business opportunities and skills for waste bank customers and the public. Since the existence of the Asri Berseri waste bank, the waste produced by the community is better managed, namely by sorting waste, so that the community gets benefits from the waste generated, including: (1) business opportunities from waste products (2) skills to recycle waste into handicraft item
PEMBELAJARAN REFLEKTIF DALAM MOBILE LEARNING MATEMATIKA
Get PDFTechnological developments affect the way of learning in educational institutions. One of them is e-learning which has begun to be implemented in several higher education institutions. This study discusses the use of technology to improve reflective learning. This study uses quasi-experimental methods to measure reflective learning behavior between students who maximize camera features on smartphones when conducting e-learning and students who don't maximize camera features on smartphones when conducting e-learning. The subjects of the research contain ten classes studying statistics course. The experimental class consisted of 5 classes. The control class consists of 5 classes. Specifically, the teaching material in statistics courses used in the research is the size of the concentration of data and the size of data distribution. Results of the study aimed that the effectiveness of e-learning by using a smartphone camera is better than e-learning without using a smartphone camera. Students with high academic ability are able to show better reflective learning, both on self-reflective and peer-reflective. Students who use smartphone camera when conducting e-learning are able to understand teaching material. Students are able to review their answers, both self-answers or peer-answers, when giving comments on e-learning discussion forums. In addition, these students can enhance their focus on concepts and information provided during mobile learning
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN MOTIVASI KERJA TERHADAP KINERJA GURU PADA SMK AL AMANAH AL BANTANI TANGERANG SELATAN
Get PDFFunctionally, teachers are the foundation for educational institutions, so good teacher performance indicates good school quality. Therefore, it is important to place teachers as potential resources, which in practice, schools are present as a forum for empowering and improving the quality of teachers, both in terms of knowledge, teaching competence, and personality. In fact, this study pays special attention to the phenomenon of teacher performance in terms of the principal's leadership role and work motivation. The research was conducted at one of the Islamic-based formal education institutions, namely SMK Al Amanah Al Bantani, South Tangerang. While the research subjects were teachers, totaling 52 people. In practice, this study uses a quantitative approach by distributing questionnaires as research instruments, while the analysis technique uses multiple linear regression statistical tests. The results of statistical tests conclude that teacher performance is a good behavior in teaching science and educating students, where teacher performance will increase as the motivation and leadership role of the principal increases. In fact, the results of the simultaneous test show that the most effective model for improving teacher performance is work motivation, especially enthusiasm in educating students to excel (success). This finding suggests that teachers have a strong intention to provide quality education. Then the school should be Al Amanah Al Bantani Vocational School can maximize this potential in order to achieve the goals of the institution
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. KEN LEE INDONESIA PARUNG BOGOR
Get PDFThe purpose of this study was to determine the effect of motivation and work discipline on employee performance at PT. Ken Lee Indonesia Parung Bogor, either partially or simultaneously. The method used is a quantitative method. The sampling technique used was Slovin with a total sample of 83 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study are motivation has a significant effect on employee performance with the regression equation Y = 14.019 + 0.642 X1, a correlation value of 0.709 means that the two variables have a strong level of relationship with a coefficient of determination of 50.3%. Hypothesis test obtained t count> t table or (9,054> 1,990). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence between motivation on employee performance. Work discipline has a significant effect on employee performance with the regression equation Y = 16.027 + 0.599X2, the correlation value is 0.616, meaning that both have a strong relationship with a determination coefficient of 38.0%. Hypothesis test obtained t count> t table or (7,039> 1,990). Thus, H0 is rejected and H2 is accepted, it means that there is a significant influence between work discipline on employee performance. Motivation and work discipline have a significant effect on employee performance with the regression equation Y = 8.966 + 0.480X1 + 0.300X2. The correlation value of 0.752 means that the independent variable and the dependent variable have a strong level of relationship with a determination coefficient of 55.6% while the remaining 44.4% is influenced by other factors. Hypothesis testing obtained the value of F count> F table or (52.157> 2.720). Thus H0 is rejected and H3 is accepted. This means that there is a simultaneous significant influence between motivation and work discipline on employee performance at PT. Ken Lee Indonesia Parung Bogo
ANALISIS ASPEK FINANSIAL TERHADAP PERSISTENSI LABA
Get PDFThis study aims to examine the effect of book tax difference, operating cash flow and debt levels on earnings persistence.This research was conducted on 69 Real Estate companies listed on the Indonesia Stock Exchange, using a purposive sampling method through predetermined criteria. The data obtained were 19 companies that were used as research samples with observations for five years in the period 2014-2018, so that the total observations used were 95 samples. The data used are secondary data, namely the annual real estate company's financial statements for the period 2014-2018. Data analysis methods used are the t test and F test. The results showed, based on the results of the t test, it was found that the book tax difference had no effect on earnings persistence, operating cash flow had a positive and significant effect on earnings persistence and the level of debt had a positive and significant effect on earnings persistence, and based on the results of the F test test it was found that the book tax difference, operating cash flow and debt levels simultaneously have a positive and significant effect on earnings persistenc
PENGARUH MANAJEMEN LABA DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Get PDFVarious methods are used to maintain profits, including minimizing the tax burden. For companies, tax is an expense that has a significant effect on reduced profits. So, taking concrete steps to reduce tax payments is a must. In fact, this study tries to analyze the factors that are usually carried out by companies in minimizing tax payments. For this reason, quantitative methods are used with multiple linear regression analysis. The companies used as research samples are manufactures listed on the Indonesian stock exchange, with a total of 56 data. The results confirm that the action to reduce tax payments made by the company is generally classified as planned. However, the actions taken were taking into account the applicable tax regulations, namely by taking advantage of an unstable financial situation and controlling operating profit. In other words, it is possible to reduce tax costs in the manufacturing sector, because there are many gaps in business operations