Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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ANALISIS KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN RS. PELNI JAKARTA
Get PDFThis analysis reseach is about the effect intelectual quation, emosional quation and spiritual quation on work performance of Pelni Hospital Jakarta. The study attempted to examine a phenomena and to gain empirical evident, as well as to get a brief data on the influence of intelectual quation, emosional quation and spiritual quation on work performance. The study applied descriptive and inductive of multivariat regresion method it’s include 91 respondents as the samples. The samples were selected through proporsionate stratified sampling. The statistical tool were used is SPSS 17 software as the means to examine the data. The findings could be concluded as follows: (1) There was positive effect from all independent variables toward work performance within value influence 33,6%. (2) The results of this research indicated that spiritual quation was the greatest affecting to the employee performance was as much as 26,2%. (3) Meanwhile there are positive influence of intelectual quation was equal to 25,8%. (4) Then there are positive affecting of emosional quation was equal to 23,4%. The result suggested, to reach employees better work behavior should be encouraged constantly in order to be stable and to gain a constant synergy from all sides involved in management level of ogranization, whether it is from internal or externa
PENGARUH DISIPLIN DAN MOTIVASI TERHADAP KINERJA KARYAWAN
Get PDFThe poor performance of employees is not just a matter of attitude, other things like not reaching the target and customer complaints. Therefore a performance study is needed, and this study specifically examines the effect of motivation and discipline on performance. The quantitative approach is used, the research method uses associative causal, the analysis unit is a bank employee, and the research instrument uses a questionnaire with a Likert scale. The analysis method used is multiple linear regression analysis with a sample of 52 and the sampling technique used is a saturated sample technique. Furthermore, the research was carried out by testing with the stages of analysis that included descriptive analysis, validity test, reliability test, linear regression test, correlation coefficient test, simultaneous test and test coefficient of determination. The results showed that the contribution of motivation and discipline to performance was significant. This finding explains that performance will not be achieved if one of them lacks motivation and discipline rule
STUDY OF INDUSTRIAL RELATIONS: LABOR UNION, WORK AGREEMENT AND BIPARTIT
Get PDFThe demonstration on May 1 was a sign of industrial relations problems. Therefore, all involved parties (Company, Labor Union, Bipartit and Governance) must enforce the rules of employment agreements as stipulated in the labor law. Explicitly, this study aims to describe and analyze the extent industrial relation has been built. The research approach uses qualitative methods, in this case the law study. The results of the study confirm: 1) The law as a legally has clearly regulated employment. 2) The company has not been optimal in carrying out the mandate of the law. 3) The function of the employee union has not been optimal as an employee representative. 4) Government functions are not yet rea
STRATEGI PEMASARAN LEMBAGA PENDIDIKAN TINGGI SWASTA
Get PDFIn fact, many scholars are unemployed, bankrupt colleges, and fierce competition. Therefore, higher education institutions should use marketing strategies. This study aims to analyze the marketing strategies of Pamulang University. The research method uses qualitative, students are samples, simple random sampling techniques are used, instruments used are questionnaires and descriptive analysis methods. The results of the study suggest that the respondents' demographics influence the accuracy of the marketing strategies used, low cost is the main marketing strategy, costs and education systems are word of mouth proxies, and technology systems are supporting marketing strategies. This research proves that low cost marketing strategies are very effective in gaining market share. But it needs to be supported by other marketing strategies, such as word of mouth and technology system
PENGARUH FREE CASH FLOW, GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA
Get PDFThe bad impact of loss is bankruptcy and distrust. Therefore, a financial study is needed to find out many factor should be improved. The purpose of this research is to known the effect of free cash flow, good corporate governance, audit quality, and leverage on earning management. The research is analyzing description on quantitative approach.The data on this research is from one of webs governance at www.idx.co.id with the scope of research is manufacturing company, in the sector of basic industry and chemical. Population in this research is 60 sompany and the result is 9 sample company at one period. The range in this research start from 2012 – 2017. The used Technic in this research is classic assumption test and multiple liniear regresion analysis. The result show both simultaneously variable independent has a effect with variable dependen, where variable independent in this research is free cash flow, good corporate governance, the audit quality, and leverage, a meanwhile the variable dependent is earning management. The result on this research, has been found it where the subvariable of free cash flow have a negative effect on earning manajemen, the others subvariable good corporate governance, the audit quality, and leverage has no effect on earning manajemen, for the simultaneously research between free cash flow, good corporate governance, the audit quality and leverage have a effect on earning Managemen
DETERMINAN BEBAN PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Get PDFThis study aims to examine the effect of tax aggressiveness components and deferred tax assets on tax expense for the future period. Tax Aggressiveness aims to minimize the tax burden on companies in accordance with legislation and Deferred tax assets arise due to the difference in the time of revenue recognition. The study population consists of 115 manufacturing companies listed on the Indonesia Stock Exchange during the period 2011-2015. Simple regression analysis and Multiple Regression Analysis are used to know the influence of each component of tax planning and deferred tax asset to future tax expense. Tax Aggressiveness data and deferred tax assets are collected from the Financial Position Report and Notes to the Financial Statements of the Company. Research Results Indicates that Tax Aggressiveness does not affect future tax expenses. While the result of deferred tax asset has significant negative effect to future tax expense. This allows the existence of deferred tax assets will reduce the tax burden in the coming period
ANALISIS DESKRIPTIF MOTIVASI INTERNAL DAN EKSTERNAL DOSEN DALAM MEMENUHI KINERJA TRI DHARMA PERGURUAN TINGGI
Get PDFLecturers are professions in higher education that have complex performance criteria. The demand is not only smart, but also creative, so that it can produce quality graduates and encourage changes in people's lives for the better. However, the quality of the lecturer's performance is strongly influenced by the motivating factors. Therefore, this study was conducted to describe what factors motivate lecturers to fulfill their performance. This research was conducted on 433 lecturers of the Management Study Program at Pamulang University. However, not all lecturers were used as respondents, based on the calculation of the Slovin formula, only 81 lecturers were used as research samples. Data was collected by distributing questionnaires. This research is included in the descriptive quantitative category, where respondents' answers were analyzed descriptively based on the category of questions/statements. The results of the study explain that motivation is very important in carrying out tasks and fulfilling performance. The most dominant self-motivation is personality, while the most dominant external motivation is compensation
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE AND COMPANY SIZE ON PROFIT MANAGEMENT
Get PDFThis study aims to determine the effect of Good Corporate Governance (GCG) proxied through Manjerial Ownership (KM), Board of Directors Size (UDD), and Board of Commissioners Size (UDK), Leverage and Company Size, on property companies listed on the IDX. To facilitate research, the author uses financial statements as a sample of 10 property companies in the period 2011-2017. The research method used is quantitative. The analytical method used in this study is panel data analysis. The results showed that KM did not significantly influence earnings management, UDD had a significant effect on earnings management, UDK had no significant effect on earnings management, GCG had a significant effect on earnings management, Leverage had no significant effect on earnings management, Company Size had a significant effect on earnings management. Based on the simultaneous test showing GCG, Leverage, and Company Size simultaneously have a significant effect on earnings management
THE EFFECT OF ROTATION AUDITS ON AUDIT QUALITY WITH AUDIT FEE AS A MODERATION
Get PDFEmpirically, this study aims to determine the effect of rotation audits on audit quality with audit fees as moderating manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The population in this study are manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study used a purposive sampling technique, sampled were 24 companies with a research period of 5 years, to obtain 120 research samples. The hypothesis test uses logistic regression analysis and the moderating variable test uses Moderated Regression Analysis. The results show that the rotation audit variable doesn’t significant on audit quality, the audit fee variable has a significant effect on audit quality, while audit fees cannot moderate the effect of rotational audits on audit quality. According to the research results obtained in the F test, the rotation audit and audit fee as moderating simultaneously have a significant effect on audit qualit
PENGARUH AUDIT DELAY, REPUTASI DAN KOMPLEKSITAS OPERASI TERHADAP TIMELINESS PELAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN TAHUN 2012-2016
Get PDFInvestors don't want to lose opportunities, and the answer is looking at the financial statements. Therefore, reporting companies are not just paper, but proof of trust in investors. This study aims to determine the effect of audit delay, reputation auditor and the complexity of the company's operations against timeliness of financial reporting. This research is a quantitative research using secondary data obtained from Indonesia Stock Exchange (IDX) during period 2012-2016. Population in this research is mining company listed in Bursa Efek Indonesia. The sample of this research consist of 20 mining companies listed in Indonesia Stock Exchange 2012-2016 which is determined by purposive sampling. Data analysis technique used is logistic interpretation using SPSS version 22. The result showed (1) Audit delay has significant effect on financial reporting timeliness, (2) Auditor's reputation has no significant effect, (3) Complexity of the company's operations has no significant effect, and (4) Audit delay, auditor reputation and company operating complexity simultaneously significant timeliness of financial reportin