Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
Not a member yet
822 research outputs found
Sort by
KREDIBILITAS CELEBRITY ENDORSER DAN MINAT BELI PENGGEMAR RAFFI AHMAD DAN NAGITA SLAVINA TERHADAP SKINCARE MS GLOW
Get PDFThe competition in the cosmetic industry business is getting tougher and more challenging for the perpetrators. To face this competition in order to continue to exist in the cosmetic market, business actors are actively hooking up customers by partnering with a number of celebrities. Business people are competing to like their cosmetic products by applying celebrity endorser services. This research was conducted with the aim of finding out how credible celebrity endorsers Raffi Ahmad and Nagita Slavina are in promoting ms glow products and any effects on the buying interest of celebrity fans of the celebrity couple Raffi Ahmad and Nagita Slavina. The research method used in this research is descriptive qualitative. The data techniques used were observation, interview and documentation. The results of this study indicate that Raffi Ahmad and Nagita Slavina have high credibility in endorsing ms glow products and are able to foster buying interest among fans of ms glow products as the products they promote
PENGARUH TINDAKAN SUPERVISI PIMPINAN TERHADAP KINERJA PEGAWAI PADA KOMISI PEMILIHAN UMUM DAERAH KOTA TANGERANG SELATAN
Get PDFThe purpose of this study was to determine the supervisory actions of leaders consisting of variables of supervision techniques, supervision principles, supervisor's routine activities, supervision models have a positive and significant effect partially or simultaneously on employee performance. and to find out the most dominant variable of the supervisory technique variable, namely the principle of supervision. , supervisor routine activities, supervision model on employee performance. The result of this study is that there is a positive and significant influence partially or simultaneously between the supervisory actions of the leadership on the performance of the Regional KPU employees in South Tangerang City
PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN SEBAGAI PEMODERASI
Get PDFThis study aims to analyze the effect of tax knowledge and tax sanctions on the level of taxpayer compliance with service quality as a moderator. The dependent variable in this study is the level of taxpayer compliance, the moderating variable in this study is service quality, and the independent variable consists of tax knowledge and tax sanctions. The type of research used is quantitative method. This research was conducted at the Pratama Tax Service Office (KPP) Jakarta Cengkareng in the West Jakarta Region. The sampling method is quota. Questionnaires distributed as many as 100 questionnaires that can be used as data. Data processing using SPSS Version 25 program. The data analysis method used is descriptive statistics, validity tests, reliability tests and classical assumption tests and uses multiple linear regression tests, namely the coefficient of determination test, t test and f test. The results of this study indicate that tax knowledge has a significant effect on the level of taxpayer compliance. Tax sanctions have a significant effect on the level of taxpayer compliance. Moderation of service quality has no effect and weakens the effect of tax knowledge on the level of taxpayer compliance. Moderation of service quality has an effect and strengthens the effect of tax sanctions on the level of taxpayer compliance
HOW CORPORATE SOCIAL RESPONSIBILITY EFFECTS COMPANY’S FINANCIAL PERFORMANCES
Get PDFA successful business must pay attention not only to how to improve the welfare of shareholders, but also the welfare of all stakeholders. This study aims to see the effect of disclosure of Corporate Social Responsibility (CSR) on corporate financial performance. Financial performance is measured using three indicators, which are return on Equity (ROE), total stock return and Tobin’s Q. ROE represents company’s profitability, total stock return reflects company’s performance in the market and tobin’s Q shows firm value. CSR is measured using the Corporate Social Disclosure Index (CSRDI) which is based on the ISO 26000 standard. By using two controlling variables, company size and leverage, the results show that there is a negative and insignificant effect between CSR and ROE ratio. Although CSR practice together with control variables also has no effect on total stock returns, but there is a significant positive effect between CSR disclosures and firm value. These results can motivate company’s managers to include CSR as a management strategy to increase firm value by paying serious attention to stakeholders and sustainability issues
PENGARUH TATA KELOLA PERUSAHAAN DAN TRANSFER HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN
No full textThis study aims to analyze the effect of corporate governance and transfer of special relationships to effective tax rates. This method uses quantitative descriptive. This population is 89 companies and uses various industrial manufacturing sub-sector companies and consumer goods industries, with a sample of 52 with purposive sampling in sampling techniques. The data analysis technique uses SPSS 24 with descriptive statistical tests, classic assumption tests, partial tests and simultaneous tests using multiple linear regression methods. The results show simultaneously that corporate governance variables and transfer of special relationships have a significant effect on effective tax rates. This is proven by the significance value of 0.007 less than 0.0
PENGARUH RASIO UTANG, PERTUMBUHAN ASET, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI TAMBANG DI INDONESIA
Get PDFThe progress of a company cannot be separated from the assessment of the shareholders, in this case the company's ability to provide benefits. In other words, company value reflects the performance and business growth of a company. It explicitly means that the business that is carried out is profitable, then has an impact on increasing assets and market growth, and has an impact on increasing the welfare of shareholders. This study aims to analyze the determinants of firm value based on the aspects of assets, capital and profits. The phenomenon was studied based on a quantitative perspective with panel data regression analysis. The research object is mining companies in Indonesia with a purposive sampling technique. The results of the study explain that changes in asset structure (size and asset growth) in a positive direction strengthen firm value. In addition, the strengthening of capital over debt strengthens the effect of profit on share prices (firm value). This condition confirms that mining companies in Indonesia have good prospects in terms of profits, assets and capital, so investors deserve to be assessed well
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2015-2019
Get PDFThe purpose of this study is to investigate and analyze the influence of current ratio, debt ratio and net asset ratio on the dividend payout ratio of enterprises of all industries and business sectors. business. Basic. 2019. The research method used in this study is the quantitative method. The population of this survey is 72 out of all industrial companies listed on the Stock Exchange of Indonesia (BEI). Thirteen companies were selected using objective mining from this pool. The analytical method used in this study is multiple regression analysis. In this study, it was found that the current ratio has no great influence on the dividend ratio, but the debt ratio has a large negative effect. It has a great impact on the dividend payout ratio of the listed chemical industry and the core industry. From 2015 to 2019 on the Indonesian Stock Exchange. According to the results of the competition, the current ratio, debt ratio and net profit margin have a significant impact on the dividend payment rates of major chemical and industrial companies listed on the stock exchange
PENGARUH KECUKUPAN MODAL, PEMBIAYAAN BERMASALAH, BAGI HASIL DAN TINGKAT INFLASI TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH
Get PDFThis study aims to determine the effect of capital adequacy, problematic financing, profit sharing and inflation rates on Mudharabah deposits in Islamic commercial banks. There are 5 samples in this study that meet the criteria, namely Bank Jabar Banten Syariah, Panin Dubai Syariah Bank, Bukopin Syariah Bank, BCA Syariah and Maybank Syariah Indonesia. The analytical tool used is panel data regression analysis. The chosen model is Random Effect which is tested by F test and t test, with a significance level of 5%. From the results of the analysis, it is known that simultaneous Capital Adequacy, Problem Financing, Profit Sharing and Inflation Rate have a significant effect on Mudharabah Deposits. Partially Capital Adequacy, Problem Financing and Inflation Rate have no significant effect on Mudharabah Deposits while Profit Sharing has a positive and significant effect on Mudharabah Deposits
PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP PAJAK PENGHASILAN BADAN
Get PDFThis study aims to examine the effect of Capital Structure and Earnings Management Against Corporate Income Tax. This study uses Corporate Income Tax as the dependent variable and the Capital Structure proxied by Long Term Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER) and Earnings Management as variables independent. The population in this study are manufacturing companies registered in Indonesia Stock Exchange 2015-2017. This study uses a purposive technique sampling obtained 37 companies that meet the criteria for selecting data samples. Method The analysis used is multiple linear regression analysis, while to measure significant level used partial test (t) and simultaneous test (F). The results of this study shows that partially the Capital Structure proxied by Long Term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER) have an effect on Tax Corporate Income. While earnings management partially has no effect on Corporate Income Tax. Simultaneously Longproxied capital structureterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER) and Earnings Management significant effect on Corporate Income Ta
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN (UP3) BOGOR
Get PDFThis study aims to determine the "Effect of Reward and Punishment on Employee Performance at PT PLN (Persero) Customer Service Implementation Unit (UP3) Bogor". The methods of analysis used are descriptive analysis methods and quantitative analysis methods. The data collection method is a questionnaire. The population in this study was employees at PT PLN (Persero) Customer Service Implementation Unit (UP3) Bogor from all employees as many as 105 people to 83 people using slovin formula.Based on the result of the t test with the calculated t value on the reward variable of 2,701 greater than the table t of 1,990 with a probability of t being sig 0.008 is less than the significance limit of 0.05. Based on this value, reward variables have a positive and significant effect on performance variables. In punishment variables of 5,550 greater than table t of 1,990 with a probability of t being sig 0.000 smaller than the significance limit of 0.05, punishment variables partially have a positive and significant influence on performance variables. Based on the results of the F test, the Fhitung value of 59,666 > 3.11 with a sig of 0.000 <? 0.05, indicating Ho was rejected and Ha accepted, meaning reward and punishment simultaneously positively and significantly affect performance variables. The result of the determinant coefficient (R2) is 0.774 meaning that the reward and punishment variables have a strong relationship to performance. Adjusted R Square of 0.599 means a 59.9% improvement in employee performance at PT PLN (Persero) Customer Service Implementation Unit (UP3) Bogor can be explained by reward and punishment variables, while the remaining 41.1% can be explained by other variables not studied in this study