Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.
{"title":"PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN","authors":"Indra Wadi, Mhd. Ali Akbar","doi":"10.37481/sjr.v7i1.788","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.788","url":null,"abstract":"Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"66 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139454974","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}
Diana Hasan, Nuraeni Nuraeni, V. I. Nursyirwan, Mitsalina Tantri, Dini Hadiati Putri Kinasih
The aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent.
{"title":"GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta?","authors":"Diana Hasan, Nuraeni Nuraeni, V. I. Nursyirwan, Mitsalina Tantri, Dini Hadiati Putri Kinasih","doi":"10.37481/sjr.v7i1.778","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.778","url":null,"abstract":"The aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"35 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139539597","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 cash receipts and disbursements at Astra Credit Companies. The method used is a case study by conducting observations, interviews, and analyzing documents related to cash receipts and disbursements. The results showed that the main source of cash receipts of Astra Credit Companies Cideng Branch came from credit installment payments. Meanwhile, the largest cash expenditure of Astra Credit Companies Cideng Branch is for the purchase of Office needs, stationery and Entertain Client payments. Although there are some shortcomings in cash management, the Astra Credit Companies Cideng Branch has managed to maintain a good financial balance. This research recommends that Astra Credit Companies Cideng Branch continues to improve the accounting system and manage cash expenditure effectively to ensure the company's finances are well organized.
{"title":"ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA ASTRA CREDIT COMPANIES CABANG CIDENG JAKARTA","authors":"Siti Asmonah, Saksono Budi","doi":"10.37481/sjr.v7i1.784","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.784","url":null,"abstract":"This study aims to analyze cash receipts and disbursements at Astra Credit Companies. The method used is a case study by conducting observations, interviews, and analyzing documents related to cash receipts and disbursements. The results showed that the main source of cash receipts of Astra Credit Companies Cideng Branch came from credit installment payments. Meanwhile, the largest cash expenditure of Astra Credit Companies Cideng Branch is for the purchase of Office needs, stationery and Entertain Client payments. Although there are some shortcomings in cash management, the Astra Credit Companies Cideng Branch has managed to maintain a good financial balance. This research recommends that Astra Credit Companies Cideng Branch continues to improve the accounting system and manage cash expenditure effectively to ensure the company's finances are well organized.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"342 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635542","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 test and obtain empirical evidence regarding the effect of dividend policy and investment decisions on firm value with good corporate governance as a moderating variable in the object of industrial sub-sector companies listed on the IDX in 2017-2022. This type of research is quantitative which is processed with the help of E-views with the moderating regression analysis (MRA) method. The results showed that the Investment Decision variable had a persial effect on Firm Value. While Dividend Policy has no effect on Company Value. Good Corporate Governance (GCG) is able to moderate the relationship of Investment Decisions on Company Value, while Good Corporate Governance is unable to moderate the relationship of Dividend Policy on Company Value.
{"title":"ANALISIS KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Sub Sektor Perindustrian Yang Terdaftar Di Bursa Effek Indonesia Tahun 2017-2022)","authors":"Fardiyati Diyah Utami, Lyandra Aisyah Margie","doi":"10.37481/sjr.v7i1.782","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.782","url":null,"abstract":"This study aims to test and obtain empirical evidence regarding the effect of dividend policy and investment decisions on firm value with good corporate governance as a moderating variable in the object of industrial sub-sector companies listed on the IDX in 2017-2022. This type of research is quantitative which is processed with the help of E-views with the moderating regression analysis (MRA) method. The results showed that the Investment Decision variable had a persial effect on Firm Value. While Dividend Policy has no effect on Company Value. Good Corporate Governance (GCG) is able to moderate the relationship of Investment Decisions on Company Value, while Good Corporate Governance is unable to moderate the relationship of Dividend Policy on Company Value.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"64 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139638805","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}
V. I. Nursyirwan, Dedi Purwana, U. Suhud, Irwan Leo Putra Harahap, Sasmita Sari Ardaninggar, Diana Diana
Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.
{"title":"INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY","authors":"V. I. Nursyirwan, Dedi Purwana, U. Suhud, Irwan Leo Putra Harahap, Sasmita Sari Ardaninggar, Diana Diana","doi":"10.37481/sjr.v7i1.781","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.781","url":null,"abstract":"Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"69 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639093","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 investigates the influence of earnings management, asset growth, and tax avoidance on firm value. In the contemporary business environment, companies employ various strategies to enhance financial performance and market valuation. Earnings management practices, asset expansion, and tax planning have emerged as critical factors affecting the overall value of a firm. Understanding the interplay of these elements is essential for stakeholders, regulators, and investors seeking to make informed decisions in the dynamic landscape of corporate finance. The primary objectives of this study are to examine the individual and collective effects of earnings management, asset growth, and tax avoidance on firm value. By analyzing the relationships between these variables, the research aims to contribute valuable insights into the intricate dynamics shaping corporate financial outcomes. The population of this study are Multi-Industry Companies Listed on the Indonesia Stock Exchange in 2016-2020. The sample of this research is 46 companies. The results of this study are earnings management, asset growth, and tax avoidance have an effect on firm value. The research suggests that understanding and considering the interactions between earnings management, asset growth, and tax avoidance is crucial for comprehending how these financial strategies impact the overall value of a company in the business and investment landscape.
{"title":"PENGARUH MANAJEMEN LABA, PERTUMBUHAN ASET DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)","authors":"Muhammad Rizal Saragih, R. Rusdi","doi":"10.37481/sjr.v7i1.787","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.787","url":null,"abstract":"This research investigates the influence of earnings management, asset growth, and tax avoidance on firm value. In the contemporary business environment, companies employ various strategies to enhance financial performance and market valuation. Earnings management practices, asset expansion, and tax planning have emerged as critical factors affecting the overall value of a firm. Understanding the interplay of these elements is essential for stakeholders, regulators, and investors seeking to make informed decisions in the dynamic landscape of corporate finance. The primary objectives of this study are to examine the individual and collective effects of earnings management, asset growth, and tax avoidance on firm value. By analyzing the relationships between these variables, the research aims to contribute valuable insights into the intricate dynamics shaping corporate financial outcomes. The population of this study are Multi-Industry Companies Listed on the Indonesia Stock Exchange in 2016-2020. The sample of this research is 46 companies. The results of this study are earnings management, asset growth, and tax avoidance have an effect on firm value. The research suggests that understanding and considering the interactions between earnings management, asset growth, and tax avoidance is crucial for comprehending how these financial strategies impact the overall value of a company in the business and investment landscape.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"51 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640010","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}
Pramitha Aulia, N. Moeliono, Davina Azzaria Kusumo Putri
Generation Z is the generation born after 1995 and grew up in an era of advanced technology. They have different characteristics from previous generations, such as being familiar with technology, enjoying working in teams, having a high sense of curiosity, and being hard workers. Therefore, work motivation and productivity are very important things to pay attention to in generation Z. One of the factors that influences work motivation and productivity in generation Z is the parenting style they have received since childhood. Parenting patterns can influence a person's personality development, values and attitudes towards the surrounding environment, including the work environment. The research method used was a survey with a questionnaire as a data collection instrument. Respondents in this study were generation Z employees in private companies and had worked for at least 1 year. Data analysis was carried out using simple linear regression techniques.
Z 世代是 1995 年后出生的一代人，他们成长于科技发达的时代。他们有着与上一代人不同的特点，如熟悉技术、喜欢团队合作、好奇心强、勤奋工作等。因此，工作积极性和工作效率是 Z 世代非常需要关注的问题。影响 Z 世代工作积极性和工作效率的因素之一是他们从小接受的教养方式。教养方式会影响一个人的个性发展、价值观和对周围环境（包括工作环境）的态度。本研究采用问卷调查作为数据收集工具。本研究的受访者为私营企业中工作至少 1 年的 Z 世代员工。数据分析采用简单线性回归技术。
{"title":"PENGARUH POLA ASUH DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA GENERASI Z","authors":"Pramitha Aulia, N. Moeliono, Davina Azzaria Kusumo Putri","doi":"10.37481/sjr.v7i1.795","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.795","url":null,"abstract":"Generation Z is the generation born after 1995 and grew up in an era of advanced technology. They have different characteristics from previous generations, such as being familiar with technology, enjoying working in teams, having a high sense of curiosity, and being hard workers. Therefore, work motivation and productivity are very important things to pay attention to in generation Z. One of the factors that influences work motivation and productivity in generation Z is the parenting style they have received since childhood. Parenting patterns can influence a person's personality development, values and attitudes towards the surrounding environment, including the work environment. The research method used was a survey with a questionnaire as a data collection instrument. Respondents in this study were generation Z employees in private companies and had worked for at least 1 year. Data analysis was carried out using simple linear regression techniques.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"99 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139638170","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}
Employee performance has an important role in the success or failure of a company. Employee performance is a form of achievement produced by employees based on quantity, quality, time required, teamwork as a measure of the success of a company. The aim of this research is to analyze the effect of stress and workload on employee performance with burnout as a mediating variable. The type of research used in this research is using a quantitative approach. The research sample used was 385 respondents who were generation Y or the millennial generation born between 1980 and 2000 who were working in Batam City. Analysis of the data used in the research was by using the partial least squares structural equation model (PLS-SEM). The research results show that workload has a significant influence on stress. Workload and stress simultaneously also have a significant effect on burnout. Workload and stress have a significant effect on employee performance. The research also found that burnout did not have a significant effect on employee performance. Burnout also cannot mediate the relationship between workload and stress on employee performance.
员工绩效对公司的成败具有重要作用。员工绩效是员工在数量、质量、所需时间、团队合作等方面取得的一种成就，是衡量公司成功与否的标准。本研究旨在以职业倦怠为中介变量，分析压力和工作量对员工绩效的影响。本研究采用的是定量研究方法。研究样本为 385 名在巴淡市工作的 Y 世代或 1980 年至 2000 年出生的千禧一代受访者。研究中使用的数据分析方法是偏最小二乘法结构方程模型（PLS-SEM）。研究结果表明，工作量对压力有重大影响。工作量和压力同时对职业倦怠也有显著影响。工作量和压力对员工绩效有显著影响。研究还发现，职业倦怠对员工绩效没有显著影响。职业倦怠也无法调解工作量和压力对员工绩效的影响。
{"title":"ANALISIS PENGARUH STRESS, WORKLOAD TERHADAP EMPLOYEES PERFORMANCE GENERASI MILENIAL DI KOTA BATAM DENGAN BURNOUT SEBAGAI VARIABEL MEDIASI","authors":"Leonard Suryadi Yusuftan, Adi Neka Fatyandri","doi":"10.37481/sjr.v7i1.776","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.776","url":null,"abstract":"Employee performance has an important role in the success or failure of a company. Employee performance is a form of achievement produced by employees based on quantity, quality, time required, teamwork as a measure of the success of a company. The aim of this research is to analyze the effect of stress and workload on employee performance with burnout as a mediating variable. The type of research used in this research is using a quantitative approach. The research sample used was 385 respondents who were generation Y or the millennial generation born between 1980 and 2000 who were working in Batam City. Analysis of the data used in the research was by using the partial least squares structural equation model (PLS-SEM). The research results show that workload has a significant influence on stress. Workload and stress simultaneously also have a significant effect on burnout. Workload and stress have a significant effect on employee performance. The research also found that burnout did not have a significant effect on employee performance. Burnout also cannot mediate the relationship between workload and stress on employee performance.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"340 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635635","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 development of the property industry in Indonesia, particularly represented by PT. Alam Sutera Realty, Tbk., has experienced fluctuations in line with economic dynamics. Solvency and profitability emerge as key factors influencing the company's value. This research aims to analyze how solvency and profitability contribute to the value of PT. Alam Sutera Realty, Tbk. during the period 2010-2021. The study employs a quantitative approach with secondary data analysis. Financial data for the company is obtained from PT. Alam Sutera Realty, Tbk.'s annual financial reports. Regression analysis is utilized to assess the relationship between solvency, profitability, and the company's value. The population in this study comprises the financial reports of PT. Alam Sutera Realty, Tbk. from 2010 to 2021. The results indicate that solvency and profitability significantly impact the value of PT. Alam Sutera Realty, Tbk. High solvency enhances the company's value, while a favorable level of profitability also contributes positively to an increase in the company's value.
{"title":"PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PT. ALAM SUTERA REALTY PERIODE 2010-2021","authors":"N. Rusnaeni","doi":"10.37481/sjr.v7i1.789","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.789","url":null,"abstract":"The development of the property industry in Indonesia, particularly represented by PT. Alam Sutera Realty, Tbk., has experienced fluctuations in line with economic dynamics. Solvency and profitability emerge as key factors influencing the company's value. This research aims to analyze how solvency and profitability contribute to the value of PT. Alam Sutera Realty, Tbk. during the period 2010-2021. The study employs a quantitative approach with secondary data analysis. Financial data for the company is obtained from PT. Alam Sutera Realty, Tbk.'s annual financial reports. Regression analysis is utilized to assess the relationship between solvency, profitability, and the company's value. The population in this study comprises the financial reports of PT. Alam Sutera Realty, Tbk. from 2010 to 2021. The results indicate that solvency and profitability significantly impact the value of PT. Alam Sutera Realty, Tbk. High solvency enhances the company's value, while a favorable level of profitability also contributes positively to an increase in the company's value.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"52 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139634468","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 delves into the critical role of higher education in shaping human resources and advancing a nation. A key determinant of the quality of higher education lies in the satisfaction of lecturers, whose performance is intricately linked to various work-related factors. This study specifically investigates the influence of compensation, leadership, policies, work environment, and facilities on lecturers' satisfaction, aiming to provide insights that can enhance the welfare and effectiveness of educators within higher education institutions. Employing a qualitative approach with survey techniques, the research utilizes a questionnaire as the primary instrument distributed to randomly selected lecturers at Pamulang University, considering predetermined criteria. The sample comprises respondents from diverse fields of study, facilitating a comprehensive understanding of the issues at hand. Data analysis relies on descriptive statistics to delineate the level of lecturer satisfaction with each scrutinized work factor. The findings reveal that lecturer satisfaction with compensation and the work environment is commendable, achieving an average score of 4.40. These two factors emerge as the primary drivers fostering improved lecturer performance. Conversely, satisfaction with leadership, policies, and work facilities is deemed reasonably satisfactory, each garnering an average score of 4. These results furnish a holistic portrayal of the work factors necessitating attention to elevate lecturer performance, underlining the importance of strategic focus on these core elements.
{"title":"KESEIMBANGAN KERJA: Kepuasan Dosen dalam Kaitannya dengan Faktor-Faktor Kerja","authors":"W. Wahyudi","doi":"10.37481/sjr.v7i1.798","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.798","url":null,"abstract":"This research delves into the critical role of higher education in shaping human resources and advancing a nation. A key determinant of the quality of higher education lies in the satisfaction of lecturers, whose performance is intricately linked to various work-related factors. This study specifically investigates the influence of compensation, leadership, policies, work environment, and facilities on lecturers' satisfaction, aiming to provide insights that can enhance the welfare and effectiveness of educators within higher education institutions. Employing a qualitative approach with survey techniques, the research utilizes a questionnaire as the primary instrument distributed to randomly selected lecturers at Pamulang University, considering predetermined criteria. The sample comprises respondents from diverse fields of study, facilitating a comprehensive understanding of the issues at hand. Data analysis relies on descriptive statistics to delineate the level of lecturer satisfaction with each scrutinized work factor. The findings reveal that lecturer satisfaction with compensation and the work environment is commendable, achieving an average score of 4.40. These two factors emerge as the primary drivers fostering improved lecturer performance. Conversely, satisfaction with leadership, policies, and work facilities is deemed reasonably satisfactory, each garnering an average score of 4. These results furnish a holistic portrayal of the work factors necessitating attention to elevate lecturer performance, underlining the importance of strategic focus on these core elements.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"114 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453844","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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