SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business http://ojspustek.org/index.php/SJR SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business en-US jurnalsjr@gmail.com (Wahyudi) dosen01393@unpam.ac.id (Ridwan) Thu, 01 Apr 2021 19:05:14 +0700 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 PERAN KOMPENSASI, LINGKUNGAN KERJA, DAN DUKUNGAN PIMPINAN DALAM MENINGKATKAN SEMANGAT KERJA http://ojspustek.org/index.php/SJR/article/view/276 <p>For employees, carrying out duties properly is an obligation. But in practice, maintaining work performance and productivity is not easy. Therefore, factors that strengthen morale are needed, including a good compensation system, a comfortable working environment, and getting support from the leadership. In fact, this study will analyze these three factors, in order to determine the level of employee motivation. For this reason, a quantitative approach is determined, in order to obtain a statistical picture of the level of employee morale. In testing, multiple regression techniques are used. The research subjects were employees of PT Panin Bank, with a sample size of 52. The research data were obtained by distributing questionnaires. The results suggest that compensation is the factor that is considered the most influential on morale. This finding confirms that an employee will work better if his main goals are met. In a work context, the main goal of employees is compensation. It can be concluded, compensation can be used as an organizational strategy in directing and controlling employees so that they work in accordance with the interests of the company.</p> <p><strong>Keyword : Motivation, Compensation, Environment, Leadership</strong></p> Paeno Paeno, Endah Finatariani, Syamsi Mawardi Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/276 Thu, 01 Apr 2021 00:00:00 +0700 PENGUATAN KOMITMEN KERJA MELALUI PENINGKATAN MOTIVASI YANG DIPENGARUHI OLEH BUDAYA DAN LINGKUNGAN KERJA http://ojspustek.org/index.php/SJR/article/view/277 <p>The results will not betray effort, it is a real expression, that every success is the result of hard work, ability, intelligence, and sacrifice. This means that at work requires a committed attitude. Namely, a determination, sincerity, and responsibility for the trust received. Thus, every behavior is obedience to rules, obedience to orders, and compliance with procedures. The employee model with this attitude has a significant effect on the achievement of organizational goals. This study is interested in expressing the attitude of commitment and the variables that influence it. The research method used is quantitative, descriptive analysis, and path analysis. The results showed that the organizational culture variable was the dominant factor in commitment. Even organizational culture can increase morale (motivation) which has an impact on strengthening work commitment. In addition, the work environment variable has a weak relationship in explaining work motivation and commitment.</p> I Nyoman Marayasa, Mukrodi Mukrodi Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/277 Thu, 01 Apr 2021 00:00:00 +0700 DAMPAK KENAIKAN SUKU BUNGA DAN INFLASI TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR http://ojspustek.org/index.php/SJR/article/view/278 <p>Many factors influence the stock price of a company, including aspects of the domestic economy. In many studies, it is explained that stock prices are very sensitive to economic indicators, including inflation and interest rates. The reason is, the two instruments cause changes in business dynamics. This study aims to reveal the impact of interest rate fluctuations and inflation on stock prices.&nbsp;The population in this study is data regarding interest rates, inflation, and stock prices at PT Gajah Tunggal Tbk which are included in the Central Statistics Agency (BPS), Bank Indonesia (BI) and the Indonesia Stock Exchange (BEI) for the period 2009 – 2018, using multiple regression analysis. The results revealed that the increase in interest rates had a negative impact on stock prices. This means that inflation is one of the economic factors that causes a company's stock price to decline. This happens, because inflation has an impact on people's purchasing power, so that indirectly many investors refrain from investing.</p> Agus Supriatna, Fakung Rahman, Aziz Willianta Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/278 Thu, 01 Apr 2021 00:00:00 +0700 UPAYA MENINGKATKAN KINERJA PERUSAHAAN MELALUI EFEKTIVITAS AKTIVITAS BISNIS, TATA KELOLA, DAN OPTIMALISASI PROFIT http://ojspustek.org/index.php/SJR/article/view/292 <p>The growth in stock prices reflects the good performance of a company, and the achievement of performance is a manifestation of the availability and good use of capital (in generating profits), business activities run effectively and efficiently, and business risks can be overcome. This means, behind the benefits or goals achieved, there are many factors that influence it. Explicitly, the purpose of this research is to reveal three main factors that are thought to affect bank performance, including capital, business activities and income. The research scope is financial, so the appropriate research model approach is quantitative. To prove this conjecture, linear regression analysis was used. The results reveal that the profitability factor is quite consistent in influencing the growth of bank performance. This is characterized by a positive linear nature, where every time there is a change in profit instruments, the bank's performance has an upward trend. This finding strengthens the argument or reason for the establishment of the company, namely getting profit.</p> Janudin Janudin, Liana Dwi Septiningrum Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/292 Thu, 01 Apr 2021 00:00:00 +0700 PENGARUH PENDAPATAN BUNGA, UKURAN PERUSAHAAN DAN PRODUKTIVITAS TERHADAP RATING SUKUK http://ojspustek.org/index.php/SJR/article/view/279 <p>The purpose of this study was to examine the influence of the variable interest income, company size, and productivity on the corporate sukuk rating. The yield on the sukuk that will be received by investors illustrates the level of investor returns but the rate of return also describes the level of risk borne by investors. This research was conducted on all companies that issued sukuk which were listed on the Indonesia Stock Exchange for the period 2014-2018 and published their financial reports during the study period. The research sample is corporate sukuk with 35 data. This research was conducted using a quantitative approach with panel data. The data analysis technique used in this study was panel data regression with a random effect model. The results showed that interest income and productivity had no effect on the sukuk rating while firm size had an effect on the sukuk rating. This finding is in accordance with the existing theory that the factors that influence the corporate sukuk rating can be detected by the influence of non-financial variables.</p> Dila Angraini Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/279 Thu, 01 Apr 2021 00:00:00 +0700 PERTUMBUHAN EKONOMI: Analisis Fundamental Keuangan Daerah (Efisiensi, Efektivitas, & Modal) http://ojspustek.org/index.php/SJR/article/view/280 <p>Economic growth is one indicator of a region's progress. Therefore, the local government seeks to increase it through many factors, one of which is maximizing the use of the budget. It is hoped that regional development can be realized in accordance with strategic plans, is right on target, and has an impact on the progress of community economic activities. This study aims to examine what factors influence economic growth in the city of South Tangerang. In practice, this research uses a quantitative approach. Regression analysis is used to explain the data. The research data were obtained through purposive sampling techniques. The results showed that economic growth in South Tangerang City will increase significantly if the efficiency factor increases. This means that economic development will be better if the use of the budget is right on target and according to the regional priority scale. Thus, the community can take advantage of the facilities that have been built by the local government to support economic activities.</p> Sahroni Sahroni, Moh. Sutoro Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/280 Thu, 01 Apr 2021 00:00:00 +0700 KINERJA BANK: Sudut Pandang Aktivitas, Kecukupan Modal, dan Tingkat Pendapatan http://ojspustek.org/index.php/SJR/article/view/281 <p>As a profit institution, presenting good financial governance is a must. This is necessary, to demonstrate the company's ability to run a business, both in terms of operations, capital, or profits. This study aims to analyze the financial performance of the bank, through a study of business activities, capital adequacy and income levels. As well as to see how the company's revenue increases. To test this phenomenon, quantitative research methods are used with multiple regression analysis. The object of this research is the state commercial bank with the amount of data used is 40, through purposive sampling technique. The results showed that interest income was a determining factor for increasing banking income in Indonesia. This means that the optimization of credit activities will have a positive impact on bank revenue (in this case bank interest). However, the ratio of capital, credit, and operating costs during the 2010-2019 period has not shown a significant effect on the increase in company profitability.</p> Sairin Sairin, Moh. Sutoro Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/281 Thu, 01 Apr 2021 00:00:00 +0700 PENGARUH MANAJEMEN LABA DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA http://ojspustek.org/index.php/SJR/article/view/282 <p>Various methods are used to maintain profits, including minimizing the tax burden. For companies, tax is an expense that has a significant effect on reduced profits. So, taking concrete steps to reduce tax payments is a must. In fact, this study tries to analyze the factors that are usually carried out by companies in minimizing tax payments. For this reason, quantitative methods are used with multiple linear regression analysis. The companies used as research samples are manufactures listed on the Indonesian stock exchange, with a total of 56 data. The results confirm that the action to reduce tax payments made by the company is generally classified as planned. However, the actions taken were taking into account the applicable tax regulations, namely by taking advantage of an unstable financial situation and controlling operating profit. In other words, it is possible to reduce tax costs in the manufacturing sector, because there are many gaps in business operations.</p> Henni Rahayu Handayani, Siti Mardiansyah Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/282 Thu, 01 Apr 2021 00:00:00 +0700 PENGARUH ROTASI JABATAN, ETOS KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT KHARISMA SURYA SEMESTA http://ojspustek.org/index.php/SJR/article/view/283 <p>This research aims to provide empirical evidence for the impact of job rotation, professional ethics and work motivation on employee performance. The subjects of this study are employees working at PT. Kharisma Surya Semesta. The method used in this study is the use of survey and interview methods, as well as the method of distributing questionnaires (the sampling technique of this study uses census technique), which means that the interviewees used are all employees working at PT Kharisma Surya Semesta. Data collection was conducted from October 2020 to July 2020. The data analysis methods used in this study are descriptive analysis and verification analysis. The data processing in this study used structural equation modeling (SEM) analysis and the partial least squares (PLS) alternative method using Smart PLS 3.0 software. The research results provide empirical evidence that shows that job rotation, professional ethics and work motivation have an impact of 75,7% on employee performance. Further test results prove that job rotation, professional ethics and work motivation have a positive and significant impact on employee performance.</p> Sismawati Situmorang, Achmad Fauzi, Sri Maulidia Permatasari, Anton Robiansyah Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/283 Thu, 01 Apr 2021 00:00:00 +0700 MEMBANGUN LOYALITAS PELANGGAN PROVIDER INTERNET MELALUI PENINGKATAN DIMENSI PELAYANAN http://ojspustek.org/index.php/SJR/article/view/284 <p>Explicitly, the company's goal is to make a profit. This will only be achieved, if you have customers. Therefore, building good relationships with customers is a necessity, one of which is by providing excellent service. In the internet service business, customer loyalty is a top priority. So, providing quality service is one of the best ways to maintain it. Indeed, this study seeks to examine and analyze the role of service on customer behavior of Internet service users in Indihome, South Jakarta. To study it, a quantitative approach was used with multiple regression analysis. The sampling technique used simple random, and data collection using a questionnaire. The number of respondents who are willing to be sampled is 100 people. The results of the study explained that loyalty occurs because customers are satisfied. In this study, customer satisfaction occurs because the services provided are very good, especially in terms of network reliability. Coupled with the friendliness and responsiveness of service providers, this reinforces positive perceptions of the company.</p> Budi Harsono Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/284 Thu, 01 Apr 2021 00:00:00 +0700 PENGARUH DISIPLIN TERHADAP KINERJA DENGAN VARIABEL EFIKASI DAN MOTIVASI EKSTERNAL SEBAGAI EKSOGEN http://ojspustek.org/index.php/SJR/article/view/285 <p>The growth of the hotel industry in the Cilegon city continues to increase, this is indicated by the establishment of many new hotel buildings. However, things got even more difficult, when there was a pandemic. In a difficult time like this, the obstacle is not only competition, but the decline in public interest in the tourism industry is a very heavy blow. Therefore, companies are required to improve service quality, one of which is through improving employee performance. In fact, this study intends to examine how the role of human resource quality on hotel performance, even during a pandemic, is able to retain visitors. To prove the correctness of the research, a quantitative method is determined as the basis for research, and path analysis as an analytical tool. The research object is Hotel Sari Kuring Indah, Cilegon City, the research subjects are employees, simple random sampling technique, and the number of respondents is 103. The results confirm that in the hotel industry employee performance in the form of service greatly impacts the interest of hotel visitors. In addition, the performance of hotel employees is greatly influenced by the level of discipline. However, the emergence of disciplined behavior will be formed if employees have high morale, both internally and externally.</p> Herlin Amelia Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/285 Thu, 01 Apr 2021 00:00:00 +0700 LEVERAGE, EARNING PER SHARE AND PROFITABILITY: A STUDY ON INFRASTRUCTURE COMPANIES LISTED AT IDX FROM YEAR 2015-2018 http://ojspustek.org/index.php/SJR/article/view/286 <p>To measure company performance, use financial ratio analysis to find out several aspects that determine the financial position and company development, one of which is profitability ratios. This study aims to determine the effect of leverage and earnings per share on profitability. The variable leverage (DER) and earnings per share (EPS) as independent variables (independent) and profitability (ROE) as independent variables (dependent). The number of samples used in this study was 48 there are infrastructure companies in the energy sub-sector (6), toll roads, airports, ports, and the like (5), and telecommunications (8) registered on the IDX, the company provides financial reports and annual reports in 2015-2018. Data were collected using a purposive sampling method based on certain conditions. &nbsp;The method in this study uses a non-participant observation method or used secondary data. Data were analyzed using linear regression models. The results show that leverage does not oppose profitability, while earnings per share tend to profitability.</p> James Benjamin Soeindoen, Harlyn Lindon Siagian Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/286 Thu, 01 Apr 2021 00:00:00 +0700 ANALISIS NILAI PERUSAHAAN BERDASARKAN PELUANG PERTUMBUHAN, KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA, DAN KEBIJAKAN DIVIDEN http://ojspustek.org/index.php/SJR/article/view/287 <p>Getting profit is not the end goal, but getting the opportunity to grow (value) and continue to increase revenue is the essence of the company's existence. Therefore, the company value is considered important (as a long-term goal). This study seeks to analyze the factors that shape the value of a company, so that research recommendations can be made. In research implementation, quantitative methods are used with statistical regression analysis. The research object is a company engaged in the consumer goods sector, totaling 22. The type of research data is a panel, with a purposive technique of taking. The results suggest that the rise and fall of firm value is strongly influenced by technical and fundamental factors, particularly from the aspect of earnings management. The company's ability to manage and manage profits has an impact on increasing the company's business effectiveness, and has an impact on improving the company's financial quality. This makes investors perceive and assess a company as having a good future, thereby increasing the company's value.</p> Joned Ceilendra Saksana Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/287 Thu, 01 Apr 2021 00:00:00 +0700 PENGARUH RASIO UTANG, PERTUMBUHAN ASET, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI TAMBANG DI INDONESIA http://ojspustek.org/index.php/SJR/article/view/288 <p>The progress of a company cannot be separated from the assessment of the shareholders, in this case the company's ability to provide benefits. In other words, company value reflects the performance and business growth of a company. It explicitly means that the business that is carried out is profitable, then has an impact on increasing assets and market growth, and has an impact on increasing the welfare of shareholders. This study aims to analyze the determinants of firm value based on the aspects of assets, capital and profits. The phenomenon was studied based on a quantitative perspective with panel data regression analysis. The research object is mining companies in Indonesia with a purposive sampling technique. The results of the study explain that changes in asset structure (size and asset growth) in a positive direction strengthen firm value. In addition, the strengthening of capital over debt strengthens the effect of profit on share prices (firm value). This condition confirms that mining companies in Indonesia have good prospects in terms of profits, assets and capital, so investors deserve to be assessed well.</p> Muhammad Andrei Lesmono Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/288 Thu, 01 Apr 2021 00:00:00 +0700 THREE ASPECTS (SELF, LEADERSHIP, AND ORGANIZATION) ARE IMPORTANT IN BUILDING WORK COMMITMENT http://ojspustek.org/index.php/SJR/article/view/289 <p>The results will not betray effort, it is a real expression, that every success is the result of hard work, ability, intelligence, and sacrifice. This means that at work requires a committed attitude. Namely, a determination, sincerity, and responsibility for the trust received. Thus, every behavior is obedience to rules, obedience to orders, and compliance with procedures. The employee model with this attitude has a significant effect on the achievement of organizational goals. This study is interested in expressing the attitude of commitment and the variables that influence it. The research method used is quantitative, descriptive analysis, and path analysis. The results showed that the organizational culture variable was the dominant factor in commitment. Even organizational culture can increase morale (motivation) which has an impact on strengthening work commitment. In addition, the leadership variable has a weak relationship in explaining work motivation and commitment. This means that comfort, warmth, and good relations between employees are the main keys to generating morale. Then born an attitude of responsibility, fighting for the interests of the company, totality and loyalty to the progress of the company. At this point, culture becomes an important cause for the birth of employee dedication to the company.</p> Yudhistira Adwimurti Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/289 Thu, 01 Apr 2021 00:00:00 +0700 ANALISIS HUBUNGAN ATRIBUT EKOLOGI LAMUN DENGAN KUALITAS PERAIRAN DI TAMAN NASIONAL BALURAN KABUPATEN SITUBONDO http://ojspustek.org/index.php/SJR/article/view/290 <p>Seagrass is one of the important ecosystems in coastal but it’s prone to damage by humans or natural factors. The existence of human activities, pollution and tourism activities in the coastal of Baluran National Park are factors that allow disruption of growth and changes of seagrass ecosystem. The study was conducted in May - June 2020 in order to identify the diversity of seagrass species, density, cover and correlations of seagrass attributes with the water quality in the Baluran National Park. (diversity, equitability and dominance) and the research was conducted at 6 stations. Seagrass observations using the "Quadrat Transect" method. Environment parameters include physical and chemical parameters such temperature, salinity, pH and dissolved oxygen, nitrates, phosphates and turbidity. The relationship between water quality and the ecological attributes of seagrass was analyzed using Pearson analysis (SPSS Statistics version 23). The results obtained 10 seagrass species that are Cymodocea rotundata Cymodocea serrulata. Enhalus acoroides Halodule pinifolia Halodule uninervis Halophila minor Halophila ovalis Syringodium isoetifolium Thalassia hemprichii and Thalassodnedron ciliatum. Seagrass cover which is included in the healthy category is station 6 with a cover value of 62% and station 3 by 61%, while station 1, station 2, station 4 and station 5 are in the less rich / less healthy category, Temperature and salinity parameters have a close relation between attributes of seagrass with water qualities. Temperature has a very strong of relation in index of &nbsp;diversity and index of equitability with a value of 0.856 and 0.824. The correlation coefficient (r) are 0.029 for diversity and 0.044 for equitability, while salinity has a strong relationship to equitability (0.878) with a value of correlation coefficient (r) is 0.022, and the other water qualities parameters have no significant effect. against seagrass.</p> Sutadi Sutadi, Lilik Sulistyowati, Eko Sriwiyono Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/290 Thu, 01 Apr 2021 00:00:00 +0700 ANALISIS PRESTASI KERJA BERBASIS KOMPETENSI PADA PEGAWAI SEKRETARIAT DIREKTORAT JENDERAL PERCEPATAN PEMBANGUNAN DAERAH TERTINGGAL KEMENTERIAN DESA, PEMBANGUNAN DAERAH TERTINGGAL DAN TRANSMIGRASI http://ojspustek.org/index.php/SJR/article/view/295 <p>The formulation of the problem in the research is whether there is an effect of work ability on employee work performance at the Secretariat of the Directorate General of Development Acceleration of Disadvantaged Areas, Ministry of Villages, Development of Disadvantaged Areas and Transmigration The research method uses a survey with a correlational quantitative approach. The sampling technique used was saturated sampling, namely the sample research technique when all members of the population were used as samples. Based on the results of the research that has been done, it can be concluded that the work ability variable has a positive, strong and significant effect on employee work performance. This can be seen from the correlation coefficient value of 0.723, while the coefficient of determination (r²) is 0.522, meaning that the variable of ability contributes 52.2% to the employee work performance variable. The result of the significance test of the ability variable on employee work performance</p> Syamsi Mawardi, Pusporini Palupi Jamaludin Copyright (c) 2021 http://ojspustek.org/index.php/SJR/article/view/295 Thu, 01 Apr 2021 00:00:00 +0700