The purpose of this study was to determine the effect of work discipline and motivation on employee performance at the Tangerang City National Defense Office. either partially or simultaneously. The method used in this research is a quantitative method. The sampling technique used is saturated sampling, using a sample of 60 respondents. The data analysis technique used is statistical analysis by testing the validity test, reliability test, classic assumption test, simple linear test, multiple linear regression test, coefficient of determination, hypothesis t test and hypothesis f test. The results of work discipline research have a significant effect on employee performance partially, indicated by the simple linear regression equation Y = 12.403 + 0.706 X1. This is evidenced by the hypothesis test obtained tcount > ttable (3.469 > 2.000) and reinforced by the ? value < Sig.0.05 or significance <0.05 (0.000 <0.05). Motivation has a significant effect on employee performance partially as shown by the simple linear regression equation Y = 15.412 + 0.637 X2. This is evidenced by the results of the hypothesis testing obtained tcount > ttable (3.395 > 2.000) and reinforced by the ? value < Sig.0 .05 or a significance value <0.05 (0.000 <0.05). The results of work discipline and motivation research on employee performance at the Tangerang City National Defense Office are shown by the multiple linear regression equation Y = 7.884 + 0.431 X1 + 0.383 X2 This is evidenced by the simultaneous hypothesis test results obtained by the value of fcount > ftable ( 33.599> 3.16) and reinforced by a significance value <0.05 (0.000 <0.05). The test results for the coefficient of determination of work discipline (X1) and motivation (X2) have an effect of 54.1% on the performance of employees at the Tangerang City National Defense Office. Thus H0 isrejected and H3is accepted. This means that it is proven that there is a significant effect simultaneously between work discipline (X1) and motivation (X2) on employee performance (Y).
{"title":"UPAYA TERUKUR PENINGKATAN KINERJA DENGAN PENGUATAN DISIPLIN DAN PEMBERIAN MOTIVASI KERJA PADA KARYAWAN PT. SEWU SEGAR PRIMATAMA JAKARTA","authors":"Hira Maulida","doi":"10.37481/sjr.v6i1.630","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.630","url":null,"abstract":"The purpose of this study was to determine the effect of work discipline and motivation on employee performance at the Tangerang City National Defense Office. either partially or simultaneously. The method used in this research is a quantitative method. The sampling technique used is saturated sampling, using a sample of 60 respondents. The data analysis technique used is statistical analysis by testing the validity test, reliability test, classic assumption test, simple linear test, multiple linear regression test, coefficient of determination, hypothesis t test and hypothesis f test. The results of work discipline research have a significant effect on employee performance partially, indicated by the simple linear regression equation Y = 12.403 + 0.706 X1. This is evidenced by the hypothesis test obtained tcount > ttable (3.469 > 2.000) and reinforced by the ? value < Sig.0.05 or significance <0.05 (0.000 <0.05). Motivation has a significant effect on employee performance partially as shown by the simple linear regression equation Y = 15.412 + 0.637 X2. This is evidenced by the results of the hypothesis testing obtained tcount > ttable (3.395 > 2.000) and reinforced by the ? value < Sig.0 .05 or a significance value <0.05 (0.000 <0.05). The results of work discipline and motivation research on employee performance at the Tangerang City National Defense Office are shown by the multiple linear regression equation Y = 7.884 + 0.431 X1 + 0.383 X2 This is evidenced by the simultaneous hypothesis test results obtained by the value of fcount > ftable ( 33.599> 3.16) and reinforced by a significance value <0.05 (0.000 <0.05). The test results for the coefficient of determination of work discipline (X1) and motivation (X2) have an effect of 54.1% on the performance of employees at the Tangerang City National Defense Office. Thus H0 isrejected and H3is accepted. This means that it is proven that there is a significant effect simultaneously between work discipline (X1) and motivation (X2) on employee performance (Y).","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"446 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123431519","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 Income Tax.
本研究旨在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，而因变量是欠公司所得税。这项研究是在2016 - 2020年在印度尼西亚证券交易所(IDX)上市的食品和饮料行业公司中进行的。本研究采用描述性定量研究方法。使用的数据类型是2016 - 2020年在印度尼西亚证券交易所(IDX)上市的食品和饮料公司发布的财务报表形式的二手数据。采用目的抽样法采集样本。作为研究样本的公司多达9家，研究周期为5(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，计算净销售额、营业费用和欠欠实体所得税，并进行描述性统计分析、面板数据模型检验、面板数据回归模型检验、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的F检验结果同时影响pajak penghasilan badan terutang。变量净销售额和营业费用的T检验结果部分影响未缴企业所得税。
{"title":"ANALISIS PAJAK PENGHASILAN BADAN TERUTANG YANG DIUKUR BERDASARKAN PENJUALAN BERSIH DAN BIAYA OPERASIONAL","authors":"Julian Muhammad Hasan, L. Septiningrum","doi":"10.37481/sjr.v6i1.627","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.627","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 Income Tax.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115260772","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 is to analyze the effect of the work environment, career development, work motivation on employee performance. The research object and population in this study were employees of the Public Housing and Settlement Area Office (DPRKP) and the Public Works and Spatial Planning Office (DPUPR) of Sumbawa Regency. The number of samples is 200 people who work at the Public Housing and Settlement Area Office (DPRKP) and the Public Works and Spatial Planning Office (DPUPR) of Sumbawa Regency. The data analysis technique used is path analysis. Based on the results of the classical assumption test, it was found that the model met the required assumptions. The results of hypothesis testing show that 1) the work environment has a positive and significant effect on employee performance at the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 2) The work environment has a positive but not significant effect on the Work Motivation of employees of the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 3) Career Development has a negative but not significant effect on the Employee Performance of the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 4) Career Development has a positive and significant effect on the Work Motivation of the Public Housing and Residential Area Office Employees and the Public Works and Spatial Planning Office of Sumbawa Regency; 5) Work Motivation has a positive and significant effect on Employee Performance at the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency.
{"title":"PENGARUH LINGKUNGAN KERJA DAN PENGEMBANGAN KARIR TERHADAP MOTIVASI DAN KINERJA KARYAWAN DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN (DPRKP) DAN DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (DPUPR) KABUPATEN SUMBAWA","authors":"Alwan Patawari, Aryana Satrya, J. Warsihna","doi":"10.37481/sjr.v6i1.617","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.617","url":null,"abstract":"The purpose of this study is to analyze the effect of the work environment, career development, work motivation on employee performance. The research object and population in this study were employees of the Public Housing and Settlement Area Office (DPRKP) and the Public Works and Spatial Planning Office (DPUPR) of Sumbawa Regency. The number of samples is 200 people who work at the Public Housing and Settlement Area Office (DPRKP) and the Public Works and Spatial Planning Office (DPUPR) of Sumbawa Regency. The data analysis technique used is path analysis. Based on the results of the classical assumption test, it was found that the model met the required assumptions. The results of hypothesis testing show that 1) the work environment has a positive and significant effect on employee performance at the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 2) The work environment has a positive but not significant effect on the Work Motivation of employees of the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 3) Career Development has a negative but not significant effect on the Employee Performance of the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 4) Career Development has a positive and significant effect on the Work Motivation of the Public Housing and Residential Area Office Employees and the Public Works and Spatial Planning Office of Sumbawa Regency; 5) Work Motivation has a positive and significant effect on Employee Performance at the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127592934","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 is purposed to analyze the role of lecturer at Pamulang University in contributing from the sales revenue of Unimart so that the business can survive even in the Covid-19 pandemic. The population in this study are financial reports at Unimart Unpam in 2021, while the sample of this research is sales reports at Unimart Unpam in 2021. Data is analyzed using descriptive quantitative techniques by describing the data that has been collected, namely the ratio of lecturer purchases and reports sales of Unimart Unpam in 2021. The results of the research show that there is a fluctuating contribution of lecturers in making purchases at Unimart Unpam in 2021 even though 4881 lecturers have contributed to increasing the business income of Unimart Unpam which is one of the business units in the University of Pamulang which provides various kinds of products needs for lecturers, students, and society in general.
{"title":"PERAN DOSEN UNIVERSITAS PAMULANG DALAM MENINGKATKAN PENDAPATAN USAHA UNIMART","authors":"Fithrah Kamaliyah","doi":"10.37481/sjr.v6i1.618","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.618","url":null,"abstract":"This research is purposed to analyze the role of lecturer at Pamulang University in contributing from the sales revenue of Unimart so that the business can survive even in the Covid-19 pandemic. The population in this study are financial reports at Unimart Unpam in 2021, while the sample of this research is sales reports at Unimart Unpam in 2021. Data is analyzed using descriptive quantitative techniques by describing the data that has been collected, namely the ratio of lecturer purchases and reports sales of Unimart Unpam in 2021. The results of the research show that there is a fluctuating contribution of lecturers in making purchases at Unimart Unpam in 2021 even though 4881 lecturers have contributed to increasing the business income of Unimart Unpam which is one of the business units in the University of Pamulang which provides various kinds of products needs for lecturers, students, and society in general.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131939891","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 analyze the effect of Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank Mandiri (Persero). This research is a type of quantitative research using descriptive analysis method and using data in financial reports in the form of balance sheets and income statements of PT Bank Mandiri (Persero). for ten years, namely the period 2011-2020. Based on the results of the study, it shows that partially the Capital Adequacy Ratio (CAR) has a significant negative effect on Return On Assets (ROA) and Loan to Deposit Ratio (LDR) has a significant positive effect on Return On Assets (ROA) at PT. Bank Mandiri (Persero). 2011-2020. Then simultaneously or together it shows that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) and the magnitude of the influence of the independent variable on the dependent variable in this study is equal to 79.1% while the remaining 20.9% is influenced by other factors not examined in this study.
本研究旨在分析PT Bank Mandiri (Persero)的资本充足率(CAR)和存贷比(LDR)对资产回报率(ROA)的影响。本研究是一种定量研究，使用描述性分析方法，并使用PT Bank Mandiri (Persero)的资产负债表和损益表形式的财务报告中的数据。10年，即2011-2020年。根据研究结果，它表明部分资本充足率(CAR)对资产收益率(ROA)有显著的负向影响，存贷比(LDR)对PT. Bank Mandiri (Persero)的资产收益率(ROA)有显著的正向影响。2011 - 2020。那么同时或共同表明，资本充足率(CAR)和存贷比(LDR)对资产收益率(ROA)有显著影响，本研究中自变量对因变量的影响程度为79.1%，其余20.9%受到本研究未考察的其他因素的影响。
{"title":"PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT BANK MANDIRI","authors":"E. Astuti, Rahmi Hermawati, R. Handayani","doi":"10.37481/sjr.v6i1.628","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.628","url":null,"abstract":"This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank Mandiri (Persero). This research is a type of quantitative research using descriptive analysis method and using data in financial reports in the form of balance sheets and income statements of PT Bank Mandiri (Persero). for ten years, namely the period 2011-2020. Based on the results of the study, it shows that partially the Capital Adequacy Ratio (CAR) has a significant negative effect on Return On Assets (ROA) and Loan to Deposit Ratio (LDR) has a significant positive effect on Return On Assets (ROA) at PT. Bank Mandiri (Persero). 2011-2020. Then simultaneously or together it shows that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) and the magnitude of the influence of the independent variable on the dependent variable in this study is equal to 79.1% while the remaining 20.9% is influenced by other factors not examined in this study.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128465752","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}
Inflation is one of the indicators in measuring the economic stability in a country. The purpose of this study is to determine and analyzed the impact of pandemic time of covid-19 to inflation in Indonesia. In this research, there are three factors that can effect to inflation; exchange rate, BI rate and money circulation. Data that used in this research in secondary data that collected from www.bi.go.id and www.bps.go.id. Based on the result, it is concluded that BI rate has a significant effect on the inflation. Then, the other variables; exchange rate dan money circulation has no significant effect to inflation.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI INFLASI DI INDONESIA (STUDI PADA MASA PANDEMI COVID-19)","authors":"Febryanti Simon","doi":"10.37481/sjr.v6i1.626","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.626","url":null,"abstract":"Inflation is one of the indicators in measuring the economic stability in a country. The purpose of this study is to determine and analyzed the impact of pandemic time of covid-19 to inflation in Indonesia. In this research, there are three factors that can effect to inflation; exchange rate, BI rate and money circulation. Data that used in this research in secondary data that collected from www.bi.go.id and www.bps.go.id. Based on the result, it is concluded that BI rate has a significant effect on the inflation. Then, the other variables; exchange rate dan money circulation has no significant effect to inflation.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131767557","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 determine the effect of employee loyalty and work environment on employee performance at PT. PMP Bobbin Unit Jember. The data used is primary data used is primary data used is primary data from at PT.PMP Bobbin unit Jember. The data sample was taken using the purposive sampling method with the criteria of working period of more than equal to 20 years with a total of 78 samples that will be tested using the SEM PLS application, from the results of the analysis it is known that employee loyalty has an influence on employee performance, while the work environment variable is known to be less effect on employee performance at PT. PMP Bobbin unit Jember.
{"title":"PENGARUH LOYALITAS KARYAWAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PMP UNIT BOBBIN JEMBER","authors":"Izzatun Nisa’ Khaidar Albasari, Mei Retno Adiwati","doi":"10.37481/sjr.v6i1.616","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.616","url":null,"abstract":"This study aims to determine the effect of employee loyalty and work environment on employee performance at PT. PMP Bobbin Unit Jember. The data used is primary data used is primary data used is primary data from at PT.PMP Bobbin unit Jember. The data sample was taken using the purposive sampling method with the criteria of working period of more than equal to 20 years with a total of 78 samples that will be tested using the SEM PLS application, from the results of the analysis it is known that employee loyalty has an influence on employee performance, while the work environment variable is known to be less effect on employee performance at PT. PMP Bobbin unit Jember.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132055744","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 find out and test empirically the effect of tax minimization, exchange rates and tunneling incentives on transfer tricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The type of research used is associative quantitative which uses secondary data in the form of financial reports that have been published by the company on the Indonesia Stock Exchange. The population of this study were 138 companies and the selected sample was 11 companies using purposive sampling method, with 61 data analyzed. The data analysis technique for testing this hypothesis was carried out using the Eviews 9 application. The results of this study show that simultaneously tax minimization, exchange rate and tunneling incentives have a significant effect on transfer pricing. Partially, tax minimization has no effect on transfer pricing, the exchange rate has a significant positive effect on transfer pricing. Tunneling incentive has a significant positive effect on transfer pricing.
{"title":"PENGARUH TAX MINIMIZATION, EXCHANGE RATE DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING","authors":"Wulandari Cahyani Putri, L. Lindawati","doi":"10.37481/sjr.v6i1.634","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.634","url":null,"abstract":"This study aims to find out and test empirically the effect of tax minimization, exchange rates and tunneling incentives on transfer tricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The type of research used is associative quantitative which uses secondary data in the form of financial reports that have been published by the company on the Indonesia Stock Exchange. The population of this study were 138 companies and the selected sample was 11 companies using purposive sampling method, with 61 data analyzed. The data analysis technique for testing this hypothesis was carried out using the Eviews 9 application. The results of this study show that simultaneously tax minimization, exchange rate and tunneling incentives have a significant effect on transfer pricing. Partially, tax minimization has no effect on transfer pricing, the exchange rate has a significant positive effect on transfer pricing. Tunneling incentive has a significant positive effect on transfer pricing.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129717592","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}
Gading Stephanus L. Tobing, Hannes Bakti Manurung, Hengky Pranata Sidabutar, Michael Pariwara Sianipar, Namira Ufrida Rahmi
This study aims to determine the influence of the factors that influence stock prices in food and beverage companies listed on the Indonesia Stock Exchange. Factors that influence include solvency, profitability, liquidity, and company size during the period from 2017 to 2020. The research method used is a quantitative approach with an explanatory nature, using secondary data derived from the company's financial statements. The sampling technique used purposive sampling so that the research sample totalled 14 companies. Data analysis using SPSS software version 25 and multiple linear regression methods. The results showed that partially the profitability and liquidity variables had an effect on the stock prices of food and beverage companies. Meanwhile, the solvency and company size variables have no effect on the stock prices of food and beverage companies listed on the Indonesian stock exchange for the 2017-2020 period. Simultaneously, the variables of solvency, profitability, liquidity, and company size affect the company's stock price with an adjusted R square value of 0.336 or 33.6%.
{"title":"DETERMINAN FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN","authors":"Gading Stephanus L. Tobing, Hannes Bakti Manurung, Hengky Pranata Sidabutar, Michael Pariwara Sianipar, Namira Ufrida Rahmi","doi":"10.37481/sjr.v6i1.633","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.633","url":null,"abstract":"This study aims to determine the influence of the factors that influence stock prices in food and beverage companies listed on the Indonesia Stock Exchange. Factors that influence include solvency, profitability, liquidity, and company size during the period from 2017 to 2020. The research method used is a quantitative approach with an explanatory nature, using secondary data derived from the company's financial statements. The sampling technique used purposive sampling so that the research sample totalled 14 companies. Data analysis using SPSS software version 25 and multiple linear regression methods. The results showed that partially the profitability and liquidity variables had an effect on the stock prices of food and beverage companies. Meanwhile, the solvency and company size variables have no effect on the stock prices of food and beverage companies listed on the Indonesian stock exchange for the 2017-2020 period. Simultaneously, the variables of solvency, profitability, liquidity, and company size affect the company's stock price with an adjusted R square value of 0.336 or 33.6%.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114190740","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 find out what strategies are carried out by the company in this case the human resource management department to increase work motivation at PT Garuda Karya Mandiri. The findings of this study are expected to be able to find out the strategies and steps taken by the company's human resource management to increase work motivation for employees in running the company's organizational wheels. Where we know that in the era of free competition that is so tight today, work motivation that remains high and well maintained will have an impact on achieving optimization of company performance. If this is realized in a company, it can be said that the company will be able to continue to grow, compete and survive very well. In an effort to always maintain employee work motivation so that it is always optimal, a certain strategy is needed by the company's human resource management to make the right steps in increasing employee motivation in the company. The method used in this study is a qualitative method using the motivational theory of Abraham Maslow in seeing and explaining the human need to live. The results of this study found that there were at least three main strategies carried out by the Human Resources Management of PT Garuda Karya Mandiri in increasing employee motivation, namely (1) Compensation Stability Strategy, (2) Firmness Strategy in the Application of Rewards and Punishments, (3) Clarity of Planning Strategy Career path.
本研究旨在找出在这种情况下，公司人力资源管理部门采取了哪些策略来提高PT Garuda Karya Mandiri的工作动机。本研究的结果有望能够找出公司的人力资源管理所采取的策略和步骤，以增加员工在运行公司的组织车轮的工作动机。我们知道，在当今这个自由竞争如此激烈的时代，保持高度的工作动机和良好的维护将对实现公司绩效的优化产生影响。如果在公司中实现了这一点，可以说公司将能够继续成长，竞争和生存得很好。为了始终保持员工的工作动机，使其始终处于最佳状态，公司的人力资源管理需要一定的策略来正确地提高公司员工的工作动机。本研究使用的方法是一种定性的方法，利用亚伯拉罕·马斯洛的动机理论来观察和解释人类的生存需要。本研究结果发现，鹰航集团人力资源管理部门在提高员工激励方面至少有三种主要策略，即(1)薪酬稳定性策略，(2)奖惩应用的坚定性策略，(3)职业生涯规划策略的明确性策略。
{"title":"STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM PENINGKATAN MOTIVASI KERJA KARYAWAN PADA PT GARUDA KARYA MANDIRI","authors":"Suryadi Marthadinata, Mohamad Duddy Dinantara, Edy Krisyanto","doi":"10.37481/sjr.v6i1.613","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.613","url":null,"abstract":"This study aims to find out what strategies are carried out by the company in this case the human resource management department to increase work motivation at PT Garuda Karya Mandiri. The findings of this study are expected to be able to find out the strategies and steps taken by the company's human resource management to increase work motivation for employees in running the company's organizational wheels. Where we know that in the era of free competition that is so tight today, work motivation that remains high and well maintained will have an impact on achieving optimization of company performance. If this is realized in a company, it can be said that the company will be able to continue to grow, compete and survive very well. In an effort to always maintain employee work motivation so that it is always optimal, a certain strategy is needed by the company's human resource management to make the right steps in increasing employee motivation in the company. The method used in this study is a qualitative method using the motivational theory of Abraham Maslow in seeing and explaining the human need to live. The results of this study found that there were at least three main strategies carried out by the Human Resources Management of PT Garuda Karya Mandiri in increasing employee motivation, namely (1) Compensation Stability Strategy, (2) Firmness Strategy in the Application of Rewards and Punishments, (3) Clarity of Planning Strategy Career path.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114515617","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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