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Scientific Journal of Reflection : Economic, Accounting, Management and Business

SJR
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Published by Sekolah Menengah Kejuruan Pustek Serpong

ISSN : 26153009 EISSN : 26213389 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business studies

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,036 Documents

98 99 100 101 102

Pengaruh Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Tata Kelola Perusahaan terhadap Efektivitas Kinerja Perusahaan BUMN di Indonesia Naufal Abyan Hanif; Mukhamad Zaenal Afandi; Wildan Hilman Nafian; Dien Noviany Rahmatika
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1411

The effectiveness of Sustainable Development Goals (SDGs) disclosure and corporate governance implementation remains a critical issue for Indonesian state-owned enterprises (BUMN), particularly regarding their contribution to corporate performance. Existing studies show inconsistent findings, and a comprehensive synthesis of the literature is still limited. This study aims to systematically review empirical evidence on the influence of SDGs disclosure quality and corporate governance on the effectiveness of BUMN performance in Indonesia. Using a Systematic Literature Review (SLR) approach, this research analyzes 25 peer-reviewed articles published between 2014 and 2024, collected from national and international academic databases. The review process involved structured searching, screening, and synthesis of relevant studies, supported by bibliometric analysis using VOSviewer to identify research trends and gaps. The findings indicate that SDGs disclosures in BUMN are predominantly qualitative and descriptive, which limits their measurable impact on financial performance indicators such as ROA and ROE. Corporate governance functions as an internal monitoring mechanism; however, it has not consistently strengthened the relationship between SDGs disclosure and company performance. Firm size and market conditions appear to exert a more dominant influence. Overall, the study highlights the need for more quantitative and integrated SDGs reporting, as well as more effective governance practices, to enhance the long-term performance and accountability of BUMN.

Adversity Quotient dan Intensi Berwirausaha pada Fresh Graduate di Yogyakarta Senja Yulia Perwitasari; Narastri Insan Utami
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1413

The increasing number of university graduates and limited employment opportunities have encouraged greater attention to entrepreneurship as an alternative career path. Entrepreneurial intention is influenced by various psychological factors, one of which is the Adversity Quotient, defined as an individual’s ability to withstand and overcome difficulties. This study aimed to examine the relationship between Adversity Quotient and entrepreneurial intention among recent university graduates in Yogyakarta. A quantitative approach with an associative research design was employed. The participants consisted of 134 fresh graduates aged 21–25 years who had completed their studies at universities in Yogyakarta and were selected using purposive sampling. Data were collected through Likert-scale questionnaires measuring Adversity Quotient and entrepreneurial intention. The collected data were analyzed using Pearson product–moment correlation analysis. The results revealed a very strong positive relationship between Adversity Quotient and entrepreneurial intention, with a correlation coefficient of R = 0.987 and a significance value of p < 0.05. Furthermore, the coefficient of determination (R²) was 0.974, indicating that Adversity Quotient explained 97.4% of the variance in entrepreneurial intention. The remaining 2.6% was assumed to be influenced by other factors not examined in this study, such as need for achievement, locus of control, and self-efficacy. These findings highlight the importance of developing Adversity Quotient to strengthen entrepreneurial intention among university graduates.

Peran Budaya Organisasi dalam Memoderasi Pengaruh Motivasi Kerja dan Komitmen Organisasi terhadap Organizational Citizenship Behavior Lusiana Amri; Irwan Cahyadi; Ika Yuliana; Baiq Dinna Widiyasti; Febria Nurmelia Marlina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1415

Organizational Citizenship Behavior (OCB) represents voluntary employee behavior that exceeds formal job requirements and plays an essential role in supporting organizational effectiveness, particularly in educational institutions. However, limited extra-role behavior among educators indicates that OCB is not always optimally developed. This study aims to examine the effect of work motivation and organizational commitment on OCB, with organizational culture as a moderating variable. The research was conducted at the Nurul Islam Islamic Boarding School Foundation, involving all 43 educators as respondents using a saturated sampling technique. A quantitative approach was employed, and data were collected through structured questionnaires measured on a five-point Likert scale. The analysis was performed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 3.0. The results reveal that work motivation and organizational commitment have a positive and significant effect on OCB. Furthermore, organizational culture significantly strengthens the influence of both work motivation and organizational commitment on OCB. These findings indicate that a supportive organizational culture enhances the effectiveness of individual motivation and commitment in fostering extra-role behavior among educators. This study provides empirical evidence on the strategic role of organizational culture in strengthening OCB within educational organizations.

Beban Kerja Karyawan Siti Ila Sulaila; Tini Kartini
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1416

Workload management is a critical issue in the banking sector due to high service intensity and time pressure faced by frontline employees. An imbalance between job demands and employee capacity may lead to work fatigue and reduced service quality. This study aims to analyze employee workload and identify workload indicators that require managerial attention in order to support effective human resource management. A qualitative descriptive approach was employed, with data collected through direct observation, in-depth interviews, and documentation. Employee workload was analyzed using five indicators: task quantity, task complexity, time required, task frequency, and task variability. The findings indicate that workload conditions are generally appropriate in terms of task quantity, task complexity, and task variability, reflecting alignment with job descriptions and existing work systems. However, the indicators of time required and task frequency reveal relatively high workload levels, particularly for customer service and teller positions, due to limited staffing and fluctuating customer volume. These conditions potentially increase work fatigue and reduce service effectiveness. Therefore, this study highlights the importance of evaluating workload distribution and optimizing human resource planning to ensure a balance between service demands and employee capacity in the banking sector.

Kualitas Pelayanan Kunjungan Wisata Religi pada Unit Percetakan Al-Qur’an Kementerian Agama RI Risma Yunita Alfiani; Yulianingsih Yulianingsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1419

This study addresses the fluctuation in visitor numbers at the Unit Percetakan Al-Qur’an (UPQ) of the Ministry of Religious Affairs of the Republic of Indonesia, which indicates potential issues in service quality as an educational religious tourism destination. The purpose of this study is to examine the quality of religious tourism services at UPQ based on visitors’ perceptions and experiences. A qualitative descriptive approach was employed to obtain an in-depth understanding of service performance. Data were collected through direct field observations during the Field Work Practice program, semi-structured interviews with institutional supervisors, and analysis of 70 visitor reviews obtained from the official feedback platform provided by UPQ. The data were analyzed through data reduction, categorization, interpretation, and comparison across sources. The findings indicate that the overall service quality at UPQ is perceived as good, particularly in terms of staff empathy, reliability, responsiveness, and assurance. However, the study identifies notable weaknesses in the tangibles dimension, including physical facilities, cleanliness, and supporting infrastructure, which contribute to visitor complaints and affect comfort during visits. These results highlight the importance of continuous improvement in physical facilities and service management to enhance visitor satisfaction and strengthen UPQ’s role as a sustainable educational religious tourism destination.

Lingkungan Kerja Fisik dan Non Fisik pada PT. Gemilang Prima Utama Sutilah Sutilah; Palahudin Palahudin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1420

The work environment constitutes a critical factor influencing employee effectiveness, particularly in head office functions that rely on administrative accuracy and interdepartmental coordination. In practice, inadequately managed physical facilities and suboptimal workplace relationships may hinder employees’ comfort and work effectiveness. This study aims to describe the conditions of the physical and non-physical work environment and to examine how these conditions relate to employee work effectiveness at the Head Office of PT Gemilang Prima Utama, a construction service company. The research employed a descriptive survey approach involving 35 head office employees as respondents. Data were collected through direct observation, interviews, and structured questionnaires, and analyzed using descriptive percentage analysis. The findings indicate that several aspects of the physical work environment, such as lighting, noise control, and workplace safety, are perceived as generally adequate. However, key supporting facilities including work chairs, air conditioning systems, and internet connectivity remain insufficient. Regarding the non-physical work environment, relationships between supervisors and subordinates are predominantly positive, while relationships among coworkers are perceived as less harmonious. These conditions collectively affect employees’ comfort, coordination, and daily work effectiveness. The study demonstrates that employee effectiveness is shaped by the integrated condition of both physical and non-physical work environments rather than by either aspect in isolation, highlighting the importance of comprehensive workplace management in head office settings within construction service companies.

Lingkungan Kerja pada PT. Anugrah Wijaya Maskot Alfin Adam; Tini Kartini
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1423

The work environment plays a strategic role in supporting employee effectiveness and organizational sustainability, particularly in creative industry enterprises. This study addresses the main problem of suboptimal work environment conditions at PT Anugrah Wijaya Maskot, which are suspected to affect employee performance and the stability of company revenue. The purpose of this research is to analyze the physical and non-physical work environment conditions and their implications for employee work effectiveness. This study employed a descriptive qualitative approach. Data were collected through direct observation, in-depth interviews, discussions with company personnel, and analysis of internal company documents during fieldwork activities. The findings reveal that the physical work environment has not been optimally managed, especially regarding the availability and feasibility of production facilities, temperature control, and air circulation, which tend to reduce employee comfort and work concentration. Conversely, the non-physical work environment shows relatively favorable conditions, characterized by harmonious working relationships, effective communication, and a supportive social climate among employees. This imbalance between physical and non-physical work environment aspects contributes to fluctuations in operational performance, as reflected in the company’s revenue achievement throughout 2024. These findings highlight the importance of integrated work environment management as a strategic effort to enhance employee productivity and support sustainable organizational performance.

Pengaruh People dan Physical Facilities terhadap Kepuasan Konsumen di Mixue Ciparay Shifa Nurfitria HR; Triyani Triyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1424

The rapid growth of franchise-based beverage outlets in Indonesia has intensified competition, making service quality and physical environment critical determinants of customer satisfaction. This study addresses existing service and facility-related issues observed at the Mixue Ciparay outlet, which may affect customer perceptions and repeat visits. The purpose of this research is to examine the influence of people and physical facilities on customer satisfaction at Mixue Ciparay. A quantitative approach was employed using a survey method. Data were collected from 100 customers through structured questionnaires and analyzed using SPSS version 27. The analysis included validity and reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that people have a positive and significant effect on customer satisfaction (t = 2.830; p < 0.05), while physical facilities show a stronger positive and significant influence (t = 5.770; p < 0.05). Simultaneously, both variables significantly affect customer satisfaction (F = 77.738; p < 0.05), explaining 61.6% of the variance. These findings highlight that customer satisfaction in franchise beverage outlets is shaped by the combined role of employee service quality and well-managed physical facilities, emphasizing the need for balanced operational management at the outlet level.

Store Atmosphere pada Supermarket Tirta Bangunan Tajur Bogor Annisa Nabila Putri; Yulianingsih Yulianingsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1426

The physical environment of a retail store plays a strategic role in shaping consumers’ shopping experiences, particularly in brick-and-mortar retail settings. However, empirical studies on store atmosphere in building material retail remain limited, despite its distinctive spatial and functional characteristics. This study aims to describe the implementation of store atmosphere at Tirta Bangunan Tajur Bogor, with a specific focus on store layout as a key element supporting consumer comfort and shopping effectiveness. A descriptive qualitative approach was employed, using field observation, informal interviews with management and employees, participatory involvement in operational activities, and a literature review. The findings reveal that the overall store atmosphere has supported functional shopping activities through adequate lighting, neutral color schemes, and a clean environment. Nevertheless, the store layout requires further adjustment due to increasing product variety and limited display space, which affects customer flow and spatial efficiency. These results indicate that effective layout management plays a central role in enhancing consumer comfort and operational efficiency in building material retail. The study contributes to the literature by highlighting the importance of functional spatial design as part of store atmosphere in non-conventional retail contexts.

Motivasi dan Kesejahteraan Karyawan: Pilar Perubahan yang Berkelanjutan Mukrodi Mukrodi; Agratha Friezsanda
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1427

Sustainable organizational change has become a critical challenge in the context of rapid technological advancement, increasing work demands, and evolving employee expectations. Many organizations continue to prioritize short-term performance targets while underestimating the strategic role of employee motivation and well-being, which may undermine long-term organizational sustainability. This study aims to examine how employee motivation and well-being function as fundamental pillars in supporting sustainable organizational change. Using a descriptive qualitative approach, this research is based on a structured literature review of recent national and international academic publications relevant to motivation, employee well-being, human resource management, and organizational sustainability. The analysis synthesizes key concepts and empirical findings to identify patterns and relationships among the studied variables. The results indicate that employees with high motivation and adequate well-being covering physical, psychological, social, and economic dimensions demonstrate higher productivity, stronger organizational commitment, greater loyalty, and improved adaptability to organizational change. Furthermore, employee well-being serves as a foundational condition that enables motivational strategies to operate effectively over time. This study highlights the importance of integrating motivation and holistic well-being into human resource management strategies to support sustainable organizational transformation. The findings contribute to theoretical discussions on sustainable human resource management and offer practical insights for organizations seeking long-term stability and competitiveness.

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Editorial Address Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location Kota tangerang selatan, Banten INDONESIA

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
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Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA