The objective of this investigation is to assess and scrutinize the manner in which consumers comprehend the caliber of the commodities they acquire, as well as the impact exerted by the marketing mix, comprising elements like product, price, place, promotion, people, physical evidence, and process, on the degree of customer contentment.This study was conducted at Amarta Lounge in Hotel Santika Premiere Semarang with the aim of evaluating and explaining the influence of service quality and marketing mix on customer satisfaction. Amarta Lounge in Hotel Santika Premiere Semarang has poor service quality and marketing mix, which negatively impacts customer satisfaction. Research data were collected through questionnaires, involving 96 respondents. The results of the study are expected to assist both management and customers. Service quality and marketing mix have a significant influence on customer satisfaction. Multiple regression analysis results show the influence of independent variables on the dependent variable, hypothesis testing, and validity and reliability tests. Quantitative analysis using multiple regression analysis was employed to determine the influence of independent variables on the dependent variable. This indicates that a good marketing mix and service quality are necessary to enhance customer satisfaction
{"title":"ANALISIS KEPUASAN PELANGGAN MELALUI KUALITAS PRODUK DAN BAURAN PEMASARAN AMARTA LOUNGE DI HOTEL SANTIKA PREMIERE SEMARANG","authors":"Tuwuh Adhistyo Wijoyo, Danang Mursid Prasetyo","doi":"10.37481/sjr.v7i2.828","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.828","url":null,"abstract":"The objective of this investigation is to assess and scrutinize the manner in which consumers comprehend the caliber of the commodities they acquire, as well as the impact exerted by the marketing mix, comprising elements like product, price, place, promotion, people, physical evidence, and process, on the degree of customer contentment.This study was conducted at Amarta Lounge in Hotel Santika Premiere Semarang with the aim of evaluating and explaining the influence of service quality and marketing mix on customer satisfaction. Amarta Lounge in Hotel Santika Premiere Semarang has poor service quality and marketing mix, which negatively impacts customer satisfaction. Research data were collected through questionnaires, involving 96 respondents. The results of the study are expected to assist both management and customers. Service quality and marketing mix have a significant influence on customer satisfaction. Multiple regression analysis results show the influence of independent variables on the dependent variable, hypothesis testing, and validity and reliability tests. Quantitative analysis using multiple regression analysis was employed to determine the influence of independent variables on the dependent variable. This indicates that a good marketing mix and service quality are necessary to enhance customer satisfaction","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"103 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140779116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to The years from 2020 to 2023 in Indonesia were marked by economic turmoil, impacting sectors like mining due to a combination of external and domestic factors. This research, centered on PT. Jagaaman Sarana in the mining industry, delves into the relationship between compensation, work environment, and employee performance, aiming to provide insights into how these factors influence employee performance during challenging economic times. This study examines compensation disparities and the effects of work environment on employee performance at PT. Jagaaman Sarana, a significant player in Indonesia's mining sector. The findings offer valuable insights for enhancing employee well-being and optimizing performance within the mining industry. The method that is used in this research is quantitative approach with purpose of descriptive research, the data werre collected through many sources and proceeeded by statistical program in Smart PLS. Object in this research is PT. Jagaaman Sarana, the independent variabel in this research is Compensation and Work Environment where the dependent variabel is employee performance. The study at PT. Jagaaman Sarana underscores a crucial nexus between compensation, work environment, and employee performance in the demanding mining industry. Rigorous tests, including robust validity and reliability assessments, affirm a substantial positive correlation. Compensation and an improved work environment collectively contribute significantly, explaining a noteworthy 67% of the variance in enhanced employee performance. These findings highlight the strategic imperative of optimizing compensation structures and cultivating positive work environments, as they play a dominant role in driving a remarkable three-quarters of the observed performance improvements. This chapter's insights provide a compelling blueprint for organizations aiming to meticulously refine their human resource management strategies, offering a potent formula for achieving not just satisfactory but superior employee performance in the dynamic landscape of the mining sector
{"title":"THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT TOWARD EMPLOYEE PERFORMANCE AT PT. JAGAAMAN SARANA","authors":"Najwa Nurmaliza Putri, Fetty Poerwita Sary","doi":"10.37481/sjr.v7i2.831","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.831","url":null,"abstract":"This study aims to The years from 2020 to 2023 in Indonesia were marked by economic turmoil, impacting sectors like mining due to a combination of external and domestic factors. This research, centered on PT. Jagaaman Sarana in the mining industry, delves into the relationship between compensation, work environment, and employee performance, aiming to provide insights into how these factors influence employee performance during challenging economic times. This study examines compensation disparities and the effects of work environment on employee performance at PT. Jagaaman Sarana, a significant player in Indonesia's mining sector. The findings offer valuable insights for enhancing employee well-being and optimizing performance within the mining industry. The method that is used in this research is quantitative approach with purpose of descriptive research, the data werre collected through many sources and proceeeded by statistical program in Smart PLS. Object in this research is PT. Jagaaman Sarana, the independent variabel in this research is Compensation and Work Environment where the dependent variabel is employee performance. The study at PT. Jagaaman Sarana underscores a crucial nexus between compensation, work environment, and employee performance in the demanding mining industry. Rigorous tests, including robust validity and reliability assessments, affirm a substantial positive correlation. Compensation and an improved work environment collectively contribute significantly, explaining a noteworthy 67% of the variance in enhanced employee performance. These findings highlight the strategic imperative of optimizing compensation structures and cultivating positive work environments, as they play a dominant role in driving a remarkable three-quarters of the observed performance improvements. This chapter's insights provide a compelling blueprint for organizations aiming to meticulously refine their human resource management strategies, offering a potent formula for achieving not just satisfactory but superior employee performance in the dynamic landscape of the mining sector","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"413 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140776185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
PT Indomarco's financial management practices are analyzed using a qualitative descriptive approach to understand the complexity and dynamics of managing financial resources. The study reveals that financial management is a dynamic area that requires a deep understanding of business strategies and the ability to adapt to market changes. This research provides valuable insights for practitioners and academics to develop more effective and responsive financial strategies. Understanding the dynamics of financial management is crucial for achieving optimal financial performance, and PT Indomarco's financial strategies are designed to address these challenges. Thus, PT Indomarco's financial management practices are a testament to the importance of understanding and adapting to market changes.
{"title":"DINAMIKA MANAJEMEN KEUANGAN DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN: Studi Kasus Pada PT Indomarco Prismatama","authors":"Fitri Bevolta Perdamaian Hia, Chrisostomus Susmono Widagdo","doi":"10.37481/sjr.v7i2.835","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.835","url":null,"abstract":"PT Indomarco's financial management practices are analyzed using a qualitative descriptive approach to understand the complexity and dynamics of managing financial resources. The study reveals that financial management is a dynamic area that requires a deep understanding of business strategies and the ability to adapt to market changes. This research provides valuable insights for practitioners and academics to develop more effective and responsive financial strategies. Understanding the dynamics of financial management is crucial for achieving optimal financial performance, and PT Indomarco's financial strategies are designed to address these challenges. Thus, PT Indomarco's financial management practices are a testament to the importance of understanding and adapting to market changes.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"13 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140791929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of writing this article is to identify and elaborate on the institutional and logistical information systems, services, and benefits that stakeholders can obtain, as well as the challenges and obstacles that occur, and what solutions can be taken so that the existing logistics system becomes efficient in terms of time, cost, and business processes. The approach taken by the author is through literature review and gathering information from relevant parties and elaborating on the institutions and logistical information systems currently implemented. This study shows that there are several information systems related to the digitization of logistics processes, both developed by government agencies (as authorities) and by companies independently. The logistics information systems currently in operation are relatively integrated (through the National Logistics Ecosystem /NLE) among stakeholders such as Customs, quarantine, Port Authorities, financial services and banking, the Ministry of Transportation (InaPortNet, SIMLALA, SITOLAUT, SIJUKA), the Ministry of Trade (Inatrade), the Ministry of Industry, and the Ministry of Finance (INSW and NLE).
{"title":"SISTEM LOGISTIK DI INDONESIA: TINJAUAN KELEMBAGAAN DAN SISTEM INFORMASI","authors":"Asep Sudrajat, Dede Hertina, Wien Dyahrini","doi":"10.37481/sjr.v7i2.827","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.827","url":null,"abstract":"The purpose of writing this article is to identify and elaborate on the institutional and logistical information systems, services, and benefits that stakeholders can obtain, as well as the challenges and obstacles that occur, and what solutions can be taken so that the existing logistics system becomes efficient in terms of time, cost, and business processes. The approach taken by the author is through literature review and gathering information from relevant parties and elaborating on the institutions and logistical information systems currently implemented. This study shows that there are several information systems related to the digitization of logistics processes, both developed by government agencies (as authorities) and by companies independently. The logistics information systems currently in operation are relatively integrated (through the National Logistics Ecosystem /NLE) among stakeholders such as Customs, quarantine, Port Authorities, financial services and banking, the Ministry of Transportation (InaPortNet, SIMLALA, SITOLAUT, SIJUKA), the Ministry of Trade (Inatrade), the Ministry of Industry, and the Ministry of Finance (INSW and NLE).","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"19 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140772285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Small businesses play a vital role in economic development globally, contributing significantly to employment, innovation, and GDP growth. However, they face numerous challenges that affect their success rates. Understanding the factors influencing small business success is crucial for policymakers, entrepreneurs, and stakeholders to formulate effective strategies and support mechanisms. The study aims to determinne factors supporting the success of small cullinary business for 50 years. The trade is bakso, meat soup, in Pemalang District, Central Java, Indonesia. The study adopts qualitative method. Information were collected through an interview with the owner and families. The study found that enterpreneaur skill, raw materials, finance. Technology, and marketing, are pillar factors to succeed the business.
{"title":"ANALISA KEBERHASILAN BISNIS KECIL","authors":"Hartoyo Soehari","doi":"10.37481/sjr.v7i2.832","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.832","url":null,"abstract":"Small businesses play a vital role in economic development globally, contributing significantly to employment, innovation, and GDP growth. However, they face numerous challenges that affect their success rates. Understanding the factors influencing small business success is crucial for policymakers, entrepreneurs, and stakeholders to formulate effective strategies and support mechanisms. The study aims to determinne factors supporting the success of small cullinary business for 50 years. The trade is bakso, meat soup, in Pemalang District, Central Java, Indonesia. The study adopts qualitative method. Information were collected through an interview with the owner and families. The study found that enterpreneaur skill, raw materials, finance. Technology, and marketing, are pillar factors to succeed the business.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"48 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140767474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The competitive restaurant industry demands strategies to attract and retain customers. This research aims to analyze the influence of price and customer satisfaction on intention to revisit a restaurant. This research uses quantitative methods with a survey design. Data was collected from 100 respondents who had visited the restaurant. Data were analyzed using path analysis. The results show that price and customer satisfaction have a positive and significant influence on intention to revisit, satisfaction mediates the effect of price on intention to revisit. In conclusion, price and customer satisfaction are important factors in increasing intention to visit again. Restaurants need to pay attention to pricing strategies and increasing customer satisfaction to attract and retain customers.
{"title":"NIAT BERKUNJUNG KEMBALI DI RESTORAN LIKA LIKU DITINJAU DARI HARGA DAN KEPUASAN PELANGGAN","authors":"Nadia Vardhani, Ray Octafian","doi":"10.37481/sjr.v7i2.834","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.834","url":null,"abstract":"The competitive restaurant industry demands strategies to attract and retain customers. This research aims to analyze the influence of price and customer satisfaction on intention to revisit a restaurant. This research uses quantitative methods with a survey design. Data was collected from 100 respondents who had visited the restaurant. Data were analyzed using path analysis. The results show that price and customer satisfaction have a positive and significant influence on intention to revisit, satisfaction mediates the effect of price on intention to revisit. In conclusion, price and customer satisfaction are important factors in increasing intention to visit again. Restaurants need to pay attention to pricing strategies and increasing customer satisfaction to attract and retain customers.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"484 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140776344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to determine the influence of compensation, job satisfaction, and perceived alternative jobs on employee turnover intention. Apart from that, this research also aims to determine the effect of compensation on turnover intention through job satisfaction. The sample used in this research was 50 employees. This research uses classical assumption testing & regression as data analysis techniques, which are processed using Statistical Program Social Sciences (SPSS) version 21.0. The results of the analysis carried out stated that there was a negative and significant influence between compensation on turnover intention. Compensation has a positive and significant influence on job satisfaction. Job satisfaction has a negative and significant influence on turnover intention. Perceived alternative jobs have a positive and significant influence on turnover intention and compensation has an influence on turnover intention through job satisfaction.
{"title":"PENGARUH KOMPENSASI, JOB SATISFACTION, DAN PERCEIVED JOB ALTERNATIVE TERHADAP TURNOVER INTENTION PADA KARYAWAN","authors":"Rananda Sahputra, Fereshti Nurdiana Dihan","doi":"10.37481/sjr.v7i2.836","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.836","url":null,"abstract":"The purpose of this research is to determine the influence of compensation, job satisfaction, and perceived alternative jobs on employee turnover intention. Apart from that, this research also aims to determine the effect of compensation on turnover intention through job satisfaction. The sample used in this research was 50 employees. This research uses classical assumption testing & regression as data analysis techniques, which are processed using Statistical Program Social Sciences (SPSS) version 21.0. The results of the analysis carried out stated that there was a negative and significant influence between compensation on turnover intention. Compensation has a positive and significant influence on job satisfaction. Job satisfaction has a negative and significant influence on turnover intention. Perceived alternative jobs have a positive and significant influence on turnover intention and compensation has an influence on turnover intention through job satisfaction.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"580 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140759401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Human resource management (HRM) is an important aspect in an organization that influences employee performance. In the context of the Directorate General of Food Crops, there are several problems that affect employee performance, including work discipline that is not yet strict, employee competency that is not appropriate, and less effective communication between employees. This research aims to determine the influence of work discipline, competence and communication on employee performance with motivation as an intervening variable. The research sample was 120 employees at the Directorate General of Food Crops using the Hair formula. The research approach is a quantitative method. Data collection techniques were carried out using interviews and closed questionnaires with a Likert scale of 1 to 5 with data analysis techniques using Smart PLS 3. The research results showed that there was a positive and significant influence of work discipline on employee performance, but competency did not have a significant influence on employee performance. Meanwhile, communication has a positive and significant influence on employee performance. Work discipline is also proven to have a positive and significant influence on employee motivation, but competence does not have a significant influence on motivation. Communication is also proven to have a positive and significant influence on employee motivation. Furthermore, work discipline, competence and communication also have a positive and significant influence on employee performance through motivation as an intervening variable. Based on the results of this research, several suggestions that can be made are the need to increase the application of stricter work discipline, develop employee competencies in accordance with job demands, and improve communication between employees to improve overall performance. Efforts are also needed to provide appropriate motivation to employees as a driving force in improving their performance.
{"title":"PENGARUH DISIPLIN KERJA, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI PEGAWAI SEBAGAI VARIABEL INTERVENING PADA DIREKTORAT JENDERAL TANAMAN PANGAN","authors":"Masrurroh Anggeraini, I. Adnyana","doi":"10.37481/sjr.v7i2.833","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.833","url":null,"abstract":"Human resource management (HRM) is an important aspect in an organization that influences employee performance. In the context of the Directorate General of Food Crops, there are several problems that affect employee performance, including work discipline that is not yet strict, employee competency that is not appropriate, and less effective communication between employees. This research aims to determine the influence of work discipline, competence and communication on employee performance with motivation as an intervening variable. The research sample was 120 employees at the Directorate General of Food Crops using the Hair formula. The research approach is a quantitative method. Data collection techniques were carried out using interviews and closed questionnaires with a Likert scale of 1 to 5 with data analysis techniques using Smart PLS 3. The research results showed that there was a positive and significant influence of work discipline on employee performance, but competency did not have a significant influence on employee performance. Meanwhile, communication has a positive and significant influence on employee performance. Work discipline is also proven to have a positive and significant influence on employee motivation, but competence does not have a significant influence on motivation. Communication is also proven to have a positive and significant influence on employee motivation. Furthermore, work discipline, competence and communication also have a positive and significant influence on employee performance through motivation as an intervening variable. Based on the results of this research, several suggestions that can be made are the need to increase the application of stricter work discipline, develop employee competencies in accordance with job demands, and improve communication between employees to improve overall performance. Efforts are also needed to provide appropriate motivation to employees as a driving force in improving their performance.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"529 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140780033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the influence of leadership style and organizational culture on employee performance with job satisfaction as an intervening variable at the Cilegon City Food and Agriculture Security Agency. The population in this study were all employees of the Cilegon City Food and Agriculture Service. The sampling technique in this study was the saturated sampling technique, where the entire population was used as a research sample (census sample), so the sample size used in this study was 100 respondents. The research will be tested using the Partial Least Squares (PLS) analysis tool. PLS can also be used to explain whether there is a relationship between latent variables and to analyze constructs formed with reflective and formative indicators. Based on the research results, the following conclusions can be drawn: 1) Leadership style has a positive and significant effect on employee job satisfaction; 2) Work culture has a positive and significant effect on employee job satisfaction; 3) Leadership style has a positive and significant effect on employee job performance; 4) Work culture has a positive and significant effect on employee job satisfaction; 5) Job satisfaction has a positive and significant effect on employee performance; and 6) Job satisfaction can mediate between the variables of leadership style and work culture on employee performance variables.
{"title":"THE INFLUENCE OF LEADERSHIP STYLE AND RGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE","authors":"Dina Safitri, Achmad Fauzi, M. Rumanta","doi":"10.37481/sjr.v7i2.830","DOIUrl":"https://doi.org/10.37481/sjr.v7i2.830","url":null,"abstract":"The purpose of this study was to determine the influence of leadership style and organizational culture on employee performance with job satisfaction as an intervening variable at the Cilegon City Food and Agriculture Security Agency. The population in this study were all employees of the Cilegon City Food and Agriculture Service. The sampling technique in this study was the saturated sampling technique, where the entire population was used as a research sample (census sample), so the sample size used in this study was 100 respondents. The research will be tested using the Partial Least Squares (PLS) analysis tool. PLS can also be used to explain whether there is a relationship between latent variables and to analyze constructs formed with reflective and formative indicators. Based on the research results, the following conclusions can be drawn: 1) Leadership style has a positive and significant effect on employee job satisfaction; 2) Work culture has a positive and significant effect on employee job satisfaction; 3) Leadership style has a positive and significant effect on employee job performance; 4) Work culture has a positive and significant effect on employee job satisfaction; 5) Job satisfaction has a positive and significant effect on employee performance; and 6) Job satisfaction can mediate between the variables of leadership style and work culture on employee performance variables.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"261 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140771862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.
本研究旨在通过实证证明净销售额和营业费用对未缴企业所得税的影响。研究中使用的自变量是净销售额和营业费用，因变量是欠缴的企业所得税。 本研究以2016-2020年在印尼证券交易所（IDX）上市的食品饮料行业公司为研究对象。采用的研究方法是描述性定量研究。使用的数据类型为二手数据，形式为 2016 - 2020 年在印尼证券交易所（IDX）上市的食品和饮料公司公布的财务报表。样本收集采用目的性抽样法。作为研究样本的公司数量多达 9 家，研究期为 5 年，因此获得的样本多达 45 个。使用 Eviews version 10 for windows 处理数据，收集相关数据，然后计算欠款实体的净销售额、营业费用和所得税，并进行描述性统计分析、面板数据模型检验、面板数据回归模型、经典假设检验、面板数据回归分析检验、T 统计检验、F 统计检验和决定系数（R2）。净销售额和营业费用同时影响 pajak penghasilan badan terutang 的 F 检验结果。净销售额和营业费用变量的 T 检验结果部分影响了未缴企业所得税。
{"title":"PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG","authors":"Andri Sjahputra, Hamida Hunein","doi":"10.37481/sjr.v7i1.783","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.783","url":null,"abstract":"This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"34 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139539467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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