Ibrahim Bali Pamungkas, Imbron Imbron, Hafis Laksmana Nuraldy
The purpose of this research is a). Identify the influence of information systems on performance based on empirical studies of the last 6 years, b). Identify the influence of motivation on performance based on empirical studies of the last 6 years. The method for searching for article data sources is through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Key terms and phrases related to information systems and motivation on performance using abstract Literature Review or research journal texts are reviewed before being included in the review according to the criteria. Based on 22 journals for the last 6 years that were reviewed, the results stated that the results of a review of 22 research journals contained 5 journals which stated that the information system had no effect and 17 journals stated that there was an influence, then the results of a review of 22 research journals found 2 journals which stated that motivation was not influential and 20 journals stated that there was influence.
{"title":"PENGARUH SISTEM INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR","authors":"Ibrahim Bali Pamungkas, Imbron Imbron, Hafis Laksmana Nuraldy","doi":"10.37481/sjr.v6i3.693","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.693","url":null,"abstract":"The purpose of this research is a). Identify the influence of information systems on performance based on empirical studies of the last 6 years, b). Identify the influence of motivation on performance based on empirical studies of the last 6 years. The method for searching for article data sources is through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Key terms and phrases related to information systems and motivation on performance using abstract Literature Review or research journal texts are reviewed before being included in the review according to the criteria. Based on 22 journals for the last 6 years that were reviewed, the results stated that the results of a review of 22 research journals contained 5 journals which stated that the information system had no effect and 17 journals stated that there was an influence, then the results of a review of 22 research journals found 2 journals which stated that motivation was not influential and 20 journals stated that there was influence.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129847159","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 Indonesian people's understanding of the geographic constellation of Indonesia as an archipelagic country as it is today is very important, because international recognition of the form of an archipelagic state for Indonesia requires a long struggle and history. Since the 3rd United Nations Convention on the Law of The Sea Conference in 1982, it has been agreed to regulate the law of the sea regime. One of the most important decisions for Indonesia is the recognition of the form of an archipelagic state with the arrangement of rights and obligations. t present Indonesia has minesweeper ships that are members of the Fleet Mine Unit Rl. The development of technology today is experiencing rapid development in all aspects of human life. One of them is in the field of marine technology. Unmanned ships are a topic that is widely discussed because they can help ship operations in conditions that are less friendly to humans and in certain conditions, for example in mine sweeping. Planning and selecting an unmanned vessel for minesweeper in order to reduce personnel and material losses is the best choice.
{"title":"ANALISA PEMILIHAN KAPAL TANPA AWAK DALAM OPERASI TINDAKAN PERLAWANAN RANJAU (TPR) DENGAN METODE AHP","authors":"Makhfud Abdullah, Fauzi Fauzi, Dimas Apriyanto","doi":"10.37481/sjr.v6i3.701","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.701","url":null,"abstract":"The Indonesian people's understanding of the geographic constellation of Indonesia as an archipelagic country as it is today is very important, because international recognition of the form of an archipelagic state for Indonesia requires a long struggle and history. Since the 3rd United Nations Convention on the Law of The Sea Conference in 1982, it has been agreed to regulate the law of the sea regime. One of the most important decisions for Indonesia is the recognition of the form of an archipelagic state with the arrangement of rights and obligations. t present Indonesia has minesweeper ships that are members of the Fleet Mine Unit Rl. The development of technology today is experiencing rapid development in all aspects of human life. One of them is in the field of marine technology. Unmanned ships are a topic that is widely discussed because they can help ship operations in conditions that are less friendly to humans and in certain conditions, for example in mine sweeping. Planning and selecting an unmanned vessel for minesweeper in order to reduce personnel and material losses is the best choice.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"16 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120910305","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 partial and simultaneous influence of variables of Cash Turnover, Receivables Turnover, and Working Capital Turnover on PT Mandom Indonesia Tbk's Liquidity in 2012 – 2021. The research method used is a quantitative method with a type of quantitative descriptive method research. The data used in this study are financial statements sourced from the official website of PT Mandom Indonesia Tbk. Data analysis techniques use classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis tests using SPSS version 26. The results of the study based on the partial test showed that cash turnover had a calculated value of (-2,864 > 2,447) and a significance value of 0.021 < 0.05. So it can be concluded that cash turnover has a negative and significant effect on liquidity. Receivables turnover has a calculated value of (-3,961 > 2,447) and a sigifikansi value of 0.004 <0.05. Then it can be concluded that the turnover of receivables has a negative and significant effect on liquidity. Working capital turnover (X3) has a calculated value of (-4.242 > 2.447) and a significance value of 0.003 < 0.05. So it can be concluded that the turnover of working capital has a negative and significant effect on liquidity. Simultaneously cash turnover, receivables turnover and working capital turnover to liquidity where the calculation > ftable is (7,732 > 4,757) then Ho4 is rejected and Ha4 is accepted. The significance value is 0.017 < 0.05, meaning that there is a simultaneous positive and significant influence between cash turnover, receivables turnover and working capital turnover on liquidity at PT Mandom Indonesia Tbk
本研究旨在确定现金周转率、应收账款周转率和营运资金周转率变量对PT Mandom Indonesia Tbk在2012 - 2021年的流动性的部分和同时影响。研究方法采用定量方法，属于定量描述方法研究的一种。本研究使用的数据是来自PT Mandom Indonesia Tbk官方网站的财务报表。数据分析技术使用经典假设检验，回归分析，相关系数分析，决定系数分析，并使用SPSS版本26假设检验。基于部分检验的研究结果显示，现金周转率计算值为(-2,864 > 2,447)，显著性值为0.021 < 0.05。由此可见，现金周转率对流动性具有显著的负向影响。应收账款周转率计算值为(- 3961 > 2447)，显著性值为0.004(2.447)，显著性值为0.003 < 0.05。由此可见，营运资金周转率对流动性有显著的负向影响。同时现金周转率、应收账款周转率、营运资金周转率到流动性，计算> ftable为(7732 > 4757)，则Ho4不接受，Ha4接受。显著性值为0.017 < 0.05，说明现金周转率、应收账款周转率和营运资金周转率对PT Mandom Indonesia Tbk的流动性同时存在正显著影响
{"title":"PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA PT. MANDOM INDONESIA TBK PERIODE 2012-2021","authors":"Hestu Nugroho Warasto, Janudin Janudin, Sinta Baharani","doi":"10.37481/sjr.v6i3.698","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.698","url":null,"abstract":"This study aims to determine the partial and simultaneous influence of variables of Cash Turnover, Receivables Turnover, and Working Capital Turnover on PT Mandom Indonesia Tbk's Liquidity in 2012 – 2021. The research method used is a quantitative method with a type of quantitative descriptive method research. The data used in this study are financial statements sourced from the official website of PT Mandom Indonesia Tbk. Data analysis techniques use classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis tests using SPSS version 26. The results of the study based on the partial test showed that cash turnover had a calculated value of (-2,864 > 2,447) and a significance value of 0.021 < 0.05. So it can be concluded that cash turnover has a negative and significant effect on liquidity. Receivables turnover has a calculated value of (-3,961 > 2,447) and a sigifikansi value of 0.004 <0.05. Then it can be concluded that the turnover of receivables has a negative and significant effect on liquidity. Working capital turnover (X3) has a calculated value of (-4.242 > 2.447) and a significance value of 0.003 < 0.05. So it can be concluded that the turnover of working capital has a negative and significant effect on liquidity. Simultaneously cash turnover, receivables turnover and working capital turnover to liquidity where the calculation > ftable is (7,732 > 4,757) then Ho4 is rejected and Ha4 is accepted. The significance value is 0.017 < 0.05, meaning that there is a simultaneous positive and significant influence between cash turnover, receivables turnover and working capital turnover on liquidity at PT Mandom Indonesia Tbk","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115440605","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}
Zulbahri Zulbahri, I. N. A. Putra, Heriani Heriani
This study aims to analyze the influence of career development and work discipline on the performance of SMKN teachers in Bima city with work motivation as an intermediary variable. The method used in this study is quantitative. The number of research resondents was 68 people who were selected proportionally sampling with a total population of 217 teachers at SMKN in Bima city. Data collection method using questionnaires. Data analysis techniques using SmartPLS 3. The results of the research obtained: Career development, Work Discipline, and Work Motivation have a positive and significant effect on the performance of SMKN teachers in the city of Bima, and Motivation is able to mediate career development, Work Discipline has a positive and significant effect on the performance of SMKN teachers in the city of Bima.
{"title":"PENGARUH PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA GURU SMK NEGERI SE-KOTA BIMA DENGAN MOTIVASI KERJA SEBAGAI INTERVENING","authors":"Zulbahri Zulbahri, I. N. A. Putra, Heriani Heriani","doi":"10.37481/sjr.v6i3.703","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.703","url":null,"abstract":"This study aims to analyze the influence of career development and work discipline on the performance of SMKN teachers in Bima city with work motivation as an intermediary variable. The method used in this study is quantitative. The number of research resondents was 68 people who were selected proportionally sampling with a total population of 217 teachers at SMKN in Bima city. Data collection method using questionnaires. Data analysis techniques using SmartPLS 3. The results of the research obtained: Career development, Work Discipline, and Work Motivation have a positive and significant effect on the performance of SMKN teachers in the city of Bima, and Motivation is able to mediate career development, Work Discipline has a positive and significant effect on the performance of SMKN teachers in the city of Bima.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"2022 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122366459","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}
Information technology is the most important element of an organization that needs to be and continues to be developed as an effort to increase professionalism to produce a world-class military capable of overcoming problems or responding to challenges and threats in the modern era. The National Capital City (IKN) is in North Penajam Paser Regency, East Kalimantan. Geographically the location is bordered by two countries, namely Malaysia and the Philippines. In addition, on the west side of the island of Borneo is bordered by the territory of Singapore and the South China Sea. The South China Sea conflict which borders the western region of Kalimantan Island will also have a defense and security impact on IKN. Lack of strength in defense and security technology in the Sea Region, he application of Defense, Security, Law Enforcement and Safety at Sea in facing the relocation of the National Capital is a crucial issue that must be faced together. The lack of defense and security forces in the sea area is also the basis for a solution to this problem.
{"title":"OPTIMALISASI PENERAPAN TEKNOLOGI INFORMASI PADA SMART DEFENSE GUNA MENDUKUNG TUGAS POKOK TNI AL DALAM RANGKA MELAKSANAKAN FUNGSI PERTAHANAN ASPEK LAUT DI IBU KOTA NEGARA","authors":"Permana Silitonga, E. Kurniawan, Hari Wiwit W","doi":"10.37481/sjr.v6i3.710","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.710","url":null,"abstract":"Information technology is the most important element of an organization that needs to be and continues to be developed as an effort to increase professionalism to produce a world-class military capable of overcoming problems or responding to challenges and threats in the modern era. The National Capital City (IKN) is in North Penajam Paser Regency, East Kalimantan. Geographically the location is bordered by two countries, namely Malaysia and the Philippines. In addition, on the west side of the island of Borneo is bordered by the territory of Singapore and the South China Sea. The South China Sea conflict which borders the western region of Kalimantan Island will also have a defense and security impact on IKN. Lack of strength in defense and security technology in the Sea Region, he application of Defense, Security, Law Enforcement and Safety at Sea in facing the relocation of the National Capital is a crucial issue that must be faced together. The lack of defense and security forces in the sea area is also the basis for a solution to this problem.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128102439","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}
Noviyanti Noviyanti, Lia Asmalah, Juwita Ramadani Fitria
This study aims to determine the effect of work motivation and teamwork on employee performance. The research method used is a quantitative method with an associative approach. The population and sample in this study were employees of PT. Kosami Sejahtera Utama Terminal Inspection unit- T1. Test Instruments used are Validity Test and Reliability Test. Classical assumption tests, Quantitative Analysis include Simple Linear Regression Analysis, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient. Test the Hypothesis used. The results of this study show that work motivation partially has a significant effect on employee performance with a calculated t value greater than the table t (6.187 > 2.001). Teamwork partially has a significant effect on employee performance with t values calculated at 4.872 > 2.001. Simultaneously, the results of data processing show that work motivation and teamwork have a positive and significant effect on the performance of PT. Kosami Sejahtera Utama Terminal Inspection-T1 unit with a calculated F value of 23.516 and a coefficient of determination value of 44.8% while the remaining 55.2% is influenced by other factors. The conclusion of this study is that there is a positive and significant influence between work motivation with employee performance and teamwork with employee performance
{"title":"PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PT. KOSAMI SEJAHTERA UTAMA UNIT TERMINAL INSPECTION-T1, BANDAR UDARA SOEKARNO-HATTA TANGERANG","authors":"Noviyanti Noviyanti, Lia Asmalah, Juwita Ramadani Fitria","doi":"10.37481/sjr.v6i3.695","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.695","url":null,"abstract":"This study aims to determine the effect of work motivation and teamwork on employee performance. The research method used is a quantitative method with an associative approach. The population and sample in this study were employees of PT. Kosami Sejahtera Utama Terminal Inspection unit- T1. Test Instruments used are Validity Test and Reliability Test. Classical assumption tests, Quantitative Analysis include Simple Linear Regression Analysis, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient. Test the Hypothesis used. The results of this study show that work motivation partially has a significant effect on employee performance with a calculated t value greater than the table t (6.187 > 2.001). Teamwork partially has a significant effect on employee performance with t values calculated at 4.872 > 2.001. Simultaneously, the results of data processing show that work motivation and teamwork have a positive and significant effect on the performance of PT. Kosami Sejahtera Utama Terminal Inspection-T1 unit with a calculated F value of 23.516 and a coefficient of determination value of 44.8% while the remaining 55.2% is influenced by other factors. The conclusion of this study is that there is a positive and significant influence between work motivation with employee performance and teamwork with employee performance","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116505295","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}
Professionalism is a most to be owned by the State Civil Apparatus in today's dynamic era. This research tries to explore two important things in looking at Professionalism in Pamong Praja Police Unit of West Sumbawa Regency, that is: How is the professionalism of Pamong Praja Police Unit of West Sumbawa Regency and what the factors that influence it are. The author tries to explain these two things by combining between the theory and concepts put forward by experts with the field conditions that occur. So that we can find out whether Pamong Praja Police Unit of West Sumbawa Regency is Professional, Towards Professional or Not Professional at all. The research method used is descriptive qualitative research because it is related to the selected problem that is telling social phenomena that does not intend to make calculations qualitatively or using statistics but rather lead to exploitation of public expression and events that occur. The Source Data in this study are: Informants, Events, and Documents. Data collection techniques used in this study are: Interview, Observation, and Documentation. Pamong Praja Police Unit has a duty to maintain and organize public order and tranquility, to carry out Community Protection, to enforce the Regional Regulation and the Decision of the Regional Head. To carry out these tasks required high professionalism, to know that there are several indicators used in viewing the professionalism of Pamong Praja Police Unit of West Sumbawa Regency are: a) The intellectual capacity of employees; b) Standard of work; c) Moral and ethical standards.
{"title":"PROFESIONALISME APARATUR SATUAN POLISI PAMONG PRAJA KABUPATEN SUMBAWA BARAT","authors":"Aufa Rahman, Darmanto Darmanto, Diki Diki","doi":"10.37481/sjr.v6i2.667","DOIUrl":"https://doi.org/10.37481/sjr.v6i2.667","url":null,"abstract":"Professionalism is a most to be owned by the State Civil Apparatus in today's dynamic era. This research tries to explore two important things in looking at Professionalism in Pamong Praja Police Unit of West Sumbawa Regency, that is: How is the professionalism of Pamong Praja Police Unit of West Sumbawa Regency and what the factors that influence it are. The author tries to explain these two things by combining between the theory and concepts put forward by experts with the field conditions that occur. So that we can find out whether Pamong Praja Police Unit of West Sumbawa Regency is Professional, Towards Professional or Not Professional at all. The research method used is descriptive qualitative research because it is related to the selected problem that is telling social phenomena that does not intend to make calculations qualitatively or using statistics but rather lead to exploitation of public expression and events that occur. The Source Data in this study are: Informants, Events, and Documents. Data collection techniques used in this study are: Interview, Observation, and Documentation. Pamong Praja Police Unit has a duty to maintain and organize public order and tranquility, to carry out Community Protection, to enforce the Regional Regulation and the Decision of the Regional Head. To carry out these tasks required high professionalism, to know that there are several indicators used in viewing the professionalism of Pamong Praja Police Unit of West Sumbawa Regency are: a) The intellectual capacity of employees; b) Standard of work; c) Moral and ethical standards.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125160905","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 evidence of the influence of efficiency, profitability and firm size on tax avoidance at national banks in Indonesia. The independent variables used in this research are efficiency, profitability and firm size. While the dependent variable in this study is Tax Avoidance as measured by the Effective Tax Rate (ETR). The type of research used in this research is quantitative data. The source of data used in this research is secondary data. The population in this study are national banking companies for the 5 year period 2017-2021. The determination of the research sample used a purposive sampling method and obtained a sample of 10 Banks. Testing the hypothesis in this study using multiple linear regression with the help of Eviews Version 10. The results of this study indicate that efficiency has no effect on tax evasion, profitability has a negative effect on tax evasion and firm size has an effect on tax avoidance . While simultaneously showing that the efficiency, profitability and Firm size have effect on tax avoidance
本研究旨在寻找效率、盈利能力和公司规模对印尼国民银行避税影响的证据。本研究中使用的自变量是效率、盈利能力和企业规模。而本研究的因变量是通过有效税率(ETR)来衡量的避税。本研究中使用的研究类型是定量数据。本研究使用的数据来源是二手数据。本研究中的人口是2017-2021年5年期间的全国性银行公司。研究样本的确定采用了有目的抽样的方法，获得了10家银行的样本。在Eviews Version 10的帮助下，使用多元线性回归测试本研究中的假设。研究结果表明，效率对企业偷税漏税没有影响，盈利能力对企业偷税漏税有负向影响，企业规模对企业避税有影响。同时表明了效率、盈利能力和企业规模对避税的影响
{"title":"PENGARUH EFISIENSI, PROFITABILITAS DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Sektor Perbankan Periode Tahun 2017 - 2021)","authors":"Yunus Nurhasan","doi":"10.37481/sjr.v6i2.654","DOIUrl":"https://doi.org/10.37481/sjr.v6i2.654","url":null,"abstract":"This study aims to find evidence of the influence of efficiency, profitability and firm size on tax avoidance at national banks in Indonesia. The independent variables used in this research are efficiency, profitability and firm size. While the dependent variable in this study is Tax Avoidance as measured by the Effective Tax Rate (ETR). The type of research used in this research is quantitative data. The source of data used in this research is secondary data. The population in this study are national banking companies for the 5 year period 2017-2021. The determination of the research sample used a purposive sampling method and obtained a sample of 10 Banks. Testing the hypothesis in this study using multiple linear regression with the help of Eviews Version 10. The results of this study indicate that efficiency has no effect on tax evasion, profitability has a negative effect on tax evasion and firm size has an effect on tax avoidance . While simultaneously showing that the efficiency, profitability and Firm size have effect on tax avoidance","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114418677","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 main task of TNI is to uphold the sovereignty of the state. The success of the implementation of military sea transportation tasks cannot be separated from the readiness of KRI elements in supporting the implementation of operations. The purpose of this research is to analyze the Priority Determination of KRI Maintenance at the Depot Level at Kolinlamil to Support the Successful Implementation of Military Sea Transportation Tasks. The method used in this research is quantitative and data processing using SPSS 25 and AHP application programs. Samples will be taken from several crew members of KRI ABN-503, TMO-537, THG-538, I KBI-971 and KRI TBN-520. The research sample using AHP software amounted to 10 people and the determination of the number of samples using the Slovin formula was 90 respondents. The results of the study show that the turnaround time, airworthiness and technical conditions affect the success of carrying out the duties of Military Sea Transport. Partially rotating hours have a contribution of 31%, eligibility has a contribution of 25.3% and technical conditions have a contribution of 39.2%. Meanwhile, when tested simultaneously, the rotational hours, feasibility and technical conditions contributed 58.5% to the success of the Military Sea Transport. And for the results of the Analytical Hierarchy Process the influential variables in determining the priority of the KRI hardepo are turning hours, airworthiness and technical conditions and the alternative variables consist of KRI Teluk Amboina-503, KRI Teluk Bintuni-520, KRI Teluk Manado-537, KRI Teluk Hading-538 and KRI Tanjung Kambani-971. Based on the results, super Decision KRI Tanjung Kambani-971 became the main priority with a priority value of 0.37567 and 0.35875 based on the results of Super Decision software analysis. KRI Teluk Amboina-503 is the second priority with a priority value of 0.13454 and 0.13447 based on the results of Super Decision software analysis. KRI Teluk Bintuni-520 became the third priority with a priority value of 0.13454 based on the results of Microsoft Office Excel analysis and 0.13447 based on the results of Super Decision software analysis. KRI Teluk Manado-537 is the fourth priority with a priority value of 0.13068 based on the results of Microsoft Office Excel analysis and 0.12901 based on the results of Super Decision software analysis. KRI Tanjung Hading-538 is the fifth/last priority with a priority value of 0.11846 based on the results of Microsoft Office Excel analysis and 0.11559 based on the results of Super Decision software analysis.
TNI的主要任务是维护国家主权。军事海上运输任务的成功执行离不开KRI要素在支持行动执行方面的准备工作。本研究的目的是分析Kolinlamil仓库级KRI维修优先级的确定，以支持军事海上运输任务的成功实施。本研究采用的方法是使用SPSS 25和AHP应用程序进行定量和数据处理。样本将取自KRI ABN-503、TMO-537、THG-538、I KBI-971和KRI TBN-520的几名机组成员。使用AHP软件的研究样本为10人，使用Slovin公式确定样本数量为90人。研究结果表明，周转时间、适航性和技术条件影响着军用海上运输任务的成功执行。部分轮转工时的贡献为31%，合格性贡献为25.3%，技术条件贡献为39.2%。同时进行试验时，轮转时数、可行性和技术条件对军用海上运输的成功贡献率为58.5%。根据层次分析法的结果，决定KRI硬板优先级的影响变量为转向时数、适航性和技术条件，替代变量为KRI Teluk Amboina-503、KRI Teluk bintun -520、KRI Teluk mando -537、KRI Teluk hadding -538和KRI Tanjung Kambani-971。基于结果，super Decision KRI Tanjung Kambani-971成为主要优先级，super Decision软件分析结果的优先级值分别为0.37567和0.35875。根据Super Decision软件分析结果，KRI Teluk Amboina-503为第二优先级，优先级值分别为0.13454和0.13447。KRI Teluk bintun -520成为第三个优先级，根据Microsoft Office Excel分析结果，优先级值为0.13454，根据Super Decision软件分析结果，优先级值为0.13447。KRI Teluk Manado-537是第四个优先级，根据Microsoft Office Excel分析结果优先级值为0.13068，根据Super Decision软件分析结果优先级值为0.12901。KRI Tanjung Hading-538是第五/最后一个优先级，根据Microsoft Office Excel分析结果，优先级值为0.11846，根据Super Decision软件分析结果，优先级值为0.11559。
{"title":"ANALISIS PENENTUAN PRIORITAS PEMELIHARAAN KRI DALAM MENDUKUNG KEBERHASILAN PELAKSANAAN TUGAS ANGKUTAN LAUT MILITER","authors":"Karadona Karadona, Danang Marsudi, Bambang Dilianto","doi":"10.37481/sjr.v6i2.666","DOIUrl":"https://doi.org/10.37481/sjr.v6i2.666","url":null,"abstract":"The main task of TNI is to uphold the sovereignty of the state. The success of the implementation of military sea transportation tasks cannot be separated from the readiness of KRI elements in supporting the implementation of operations. The purpose of this research is to analyze the Priority Determination of KRI Maintenance at the Depot Level at Kolinlamil to Support the Successful Implementation of Military Sea Transportation Tasks. The method used in this research is quantitative and data processing using SPSS 25 and AHP application programs. Samples will be taken from several crew members of KRI ABN-503, TMO-537, THG-538, I KBI-971 and KRI TBN-520. The research sample using AHP software amounted to 10 people and the determination of the number of samples using the Slovin formula was 90 respondents. The results of the study show that the turnaround time, airworthiness and technical conditions affect the success of carrying out the duties of Military Sea Transport. Partially rotating hours have a contribution of 31%, eligibility has a contribution of 25.3% and technical conditions have a contribution of 39.2%. Meanwhile, when tested simultaneously, the rotational hours, feasibility and technical conditions contributed 58.5% to the success of the Military Sea Transport. And for the results of the Analytical Hierarchy Process the influential variables in determining the priority of the KRI hardepo are turning hours, airworthiness and technical conditions and the alternative variables consist of KRI Teluk Amboina-503, KRI Teluk Bintuni-520, KRI Teluk Manado-537, KRI Teluk Hading-538 and KRI Tanjung Kambani-971. Based on the results, super Decision KRI Tanjung Kambani-971 became the main priority with a priority value of 0.37567 and 0.35875 based on the results of Super Decision software analysis. KRI Teluk Amboina-503 is the second priority with a priority value of 0.13454 and 0.13447 based on the results of Super Decision software analysis. KRI Teluk Bintuni-520 became the third priority with a priority value of 0.13454 based on the results of Microsoft Office Excel analysis and 0.13447 based on the results of Super Decision software analysis. KRI Teluk Manado-537 is the fourth priority with a priority value of 0.13068 based on the results of Microsoft Office Excel analysis and 0.12901 based on the results of Super Decision software analysis. KRI Tanjung Hading-538 is the fifth/last priority with a priority value of 0.11846 based on the results of Microsoft Office Excel analysis and 0.11559 based on the results of Super Decision software analysis.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123830172","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 store atmosphere, store location, and product display on consumer purchasing decisions at SRC Hendro grocery store. The type of research used is quantitative. The population in this study are all consumers who shop at the SRC Hendro grocery store. The sample of this study amounted to 100 respondents obtained from 5 times the number of research indicators. The results showed that the variable store atmosphere and store location partially had no significant effect on consumer purchasing decisions at the SRC Hendro grocery store. Product display variable partially has a significant effect on consumer purchasing decisions at SRC Hendro grocery store. Simultaneously stated that the store atmosphere, store location, and product display variables had a significant effect on consumer purchasing decisions at SRC Hendro grocery stores. Based on the results of the study, the researchers concluded that: 1. Store atmosphere partially has no significant effect on consumer purchasing decisions. The resulting sig value is 0.206 which is greater than 0.05, an independent variable is said to have a significant effect if the sig value is less than 0.05, 2. Store location partially has no significant effect on consumer purchasing decisions because it has a sig value that is greater than 0.05, namely 0.765, 3. Product display partially has a significant effect on consumer purchasing decisions. This is based on the sig value obtained in data processing of 0.038 which means less than 0.05, 4. The store atmosphere, store location, and product display simultaneously have a significant effect on consumer purchasing decisions, this is based on the sig value obtained in processing data of 0.000 which means less than 0.05.
{"title":"PENGARUH ATMOSFIR TOKO, LOKASI TOKO DAN DISPLAY PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI TOKO KELONTONG SRC HENDRO","authors":"","doi":"10.37481/sjr.v6i2.664","DOIUrl":"https://doi.org/10.37481/sjr.v6i2.664","url":null,"abstract":"This study aims to determine the effect of store atmosphere, store location, and product display on consumer purchasing decisions at SRC Hendro grocery store. The type of research used is quantitative. The population in this study are all consumers who shop at the SRC Hendro grocery store. The sample of this study amounted to 100 respondents obtained from 5 times the number of research indicators. The results showed that the variable store atmosphere and store location partially had no significant effect on consumer purchasing decisions at the SRC Hendro grocery store. Product display variable partially has a significant effect on consumer purchasing decisions at SRC Hendro grocery store. Simultaneously stated that the store atmosphere, store location, and product display variables had a significant effect on consumer purchasing decisions at SRC Hendro grocery stores. Based on the results of the study, the researchers concluded that: 1. Store atmosphere partially has no significant effect on consumer purchasing decisions. The resulting sig value is 0.206 which is greater than 0.05, an independent variable is said to have a significant effect if the sig value is less than 0.05, 2. Store location partially has no significant effect on consumer purchasing decisions because it has a sig value that is greater than 0.05, namely 0.765, 3. Product display partially has a significant effect on consumer purchasing decisions. This is based on the sig value obtained in data processing of 0.038 which means less than 0.05, 4. The store atmosphere, store location, and product display simultaneously have a significant effect on consumer purchasing decisions, this is based on the sig value obtained in processing data of 0.000 which means less than 0.05.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134281180","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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