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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

99 100 101 102 103

Pengaruh Job Insecurity terhadap Turnover Intention melalui Stres Kerja sebagai Variabel Intervening pada Karyawan PT. Sumber Alfaria Trijaya Tbk. (Alfamart) Zailani Hamzah; Ika Yuliana
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.v9i2.1428

High employee turnover has become a critical issue in the retail industry, particularly due to increasing employment uncertainty and work-related pressure. Job insecurity experienced by employees may lead to psychological stress, which in turn encourages the intention to leave the organization. This study aims to examine the effect of job insecurity on turnover intention, with work stress acting as an intervening variable among employees of PT. Sumber Alfaria Trijaya Tbk. (Alfamart). A quantitative approach was employed using a survey method. Data were collected from 100 employees selected through purposive sampling, consisting of permanent and contract workers with a minimum of one year of service. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results indicate that job insecurity has a positive and significant effect on turnover intention. In addition, job insecurity significantly increases work stress, which also has a significant positive effect on turnover intention. The mediation analysis confirms that work stress partially mediates the relationship between job insecurity and turnover intention. These findings suggest that employment uncertainty contributes to psychological strain, which strengthens employees’ intentions to leave the organization. The study highlights the importance of managing job security perceptions and work stress to reduce turnover intention in the retail sector.

Kedisiplinan Kerja Karyawan pada PT. Gemilang Prima Utama Risda Rahmayani; 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.v9i2.1431

Work discipline is a fundamental element of human resource management that influences employee behavior and organizational effectiveness. In practice, weaknesses in work discipline may result in deviations from work standards, unethical conduct, and noncompliance with organizational regulations. This study aims to describe the level of employee work discipline at PT. Gemilang Prima Utama and to identify the most dominant indicators of disciplinary violations based on established work discipline criteria. This research employed a quantitative descriptive approach using internal company data collected during the Field Work Practice (Kuliah Kerja Lapangan) period from January to October 2025. Data were obtained through direct observation and documentation of disciplinary violation records. The analysis was conducted by classifying violation cases according to five work discipline indicators: attendance, compliance with work regulations, compliance with work standards, work alertness, and ethical work behavior. The results indicate that a total of 40 disciplinary violation cases were recorded. The most frequent violations occurred in compliance with work standards (35%), followed by ethical work behavior (30%) and compliance with work regulations (25%). Attendance-related violations accounted for 10% of cases, while no violations were found in the work alertness indicator. These findings suggest that disciplinary issues at PT. Gemilang Prima Utama are more closely related to work quality and ethical behavior than to attendance. Strengthening supervision, work standard implementation, and ethical guidance is therefore essential to improving employee work discipline.

Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Karawaci Kota Tangerang Adinda Nurhaliza Azzahra; Maman Darmansyah
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.v9i2.1432

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge in Indonesia, particularly due to low awareness, limited tax socialization, and inadequate understanding of tax regulations. This condition contributes to the gap between potential and actual tax revenue from the MSME sector. This study aims to examine the effect of taxpayer awareness, tax socialization, and tax understanding on MSME taxpayer compliance in Karawaci District, Tangerang City. The research employs a quantitative explanatory approach using primary data collected through structured questionnaires. A total of 104 MSME taxpayers were selected as respondents based on purposive sampling criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27, supported by descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results reveal that taxpayer awareness, tax socialization, and tax understanding each have a positive and significant effect on MSME taxpayer compliance, both individually and simultaneously. These findings indicate that improving tax literacy through effective education programs, consistent tax socialization, and strengthening taxpayers’ internal awareness can enhance voluntary tax compliance among MSMEs.

Pengaruh Promosi Digital Tiktok dan Lokasi terhadap Keputusan Pembelian Pelanggan Salapak Micro Shop di Kota Bandung Trian Permana Putra; Rizka Aula Assaf
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.v9i2.1433

This study addresses the issue of unstable sales performance at Salapak Micro Shop in Bandung City, even though digital promotion through TikTok has been implemented and the business location has been relocated. These conditions indicate the need to identify key factors influencing customer purchasing decisions. The purpose of this research is to examine the effect of TikTok-based digital promotion and business location on customers’ purchasing decisions, both partially and simultaneously. The study employs an explanatory research design with a quantitative approach. Data were collected through questionnaires distributed to 95 customers who had made purchases at Salapak Micro Shop and were exposed to TikTok promotional content. The sampling technique used was purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 27. The findings reveal that TikTok digital promotion has a positive and significant effect on purchasing decisions. Business location also shows a positive and significant influence on purchasing decisions. Simultaneously, digital promotion through TikTok and business location significantly affect customers’ purchasing decisions. The coefficient of determination indicates that both variables contribute substantially to purchasing decisions, while the remaining variance is influenced by other factors not examined in this study. These results highlight the importance of integrating effective digital promotion strategies with strategic location management to strengthen the competitiveness of UMKM retail businesses.

Analisis Disiplin Kerja Karyawan Pada CV XYZ Bogor Firmansyah Firmansyah; Awa Awa
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.v9i2.1436

Work discipline plays a crucial role in enhancing operational efficiency and organizational performance, particularly in service-based industries where coordination and timeliness are essential. In the event organizer sector, employee discipline directly influences service quality and client satisfaction. This study aims to examine the implementation of employee work discipline at CV XYZ Bogor, a company operating in the Event Organizer service sector. The research employs a qualitative approach with a case study design to obtain an in-depth understanding of actual workplace conditions. Data were collected through field observations, interviews with management and employees, and analysis of relevant organizational documents. The participants consisted of all 20 employees, allowing for a comprehensive representation of the company’s internal dynamics. The findings indicate that the implementation of work discipline has not been fully effective. This is reflected in inconsistent punctuality, limited adherence to standard operating procedures, varying levels of responsibility in task completion, and suboptimal use of work facilities. These results highlight the need to strengthen discipline management through enhanced supervision, exemplary leadership, and consistent enforcement of organizational regulations. This study contributes to human resource management literature, particularly within the creative service industry, and provides practical recommendations for improving employee discipline practices.

Pelaksanaan Pelatihan Karyawan di PT Cigwa Indonesia Jaya Siti Maulidia Apriliani; 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.v9i2.1438

This study examines the implementation of employee training at PT Cigwa Indonesia Jaya, a company operating in the tourism sector, where training programs have not yet produced optimal results. The main problems identified include the limited competence of instructors and the unequal participation of employees in training activities due to scheduling conflicts with operational working hours. This research aims to analyze the effectiveness of the existing training implementation and identify factors that hinder its optimal application in improving employee performance. The study employs a descriptive quantitative approach, supported by observations and semi-structured interviews. Data were collected through questionnaires distributed to 50 employees who participated in training programs during the 2023–2025 period. The collected data were tested for validity and reliability and analyzed using descriptive statistical techniques. The results indicate that employee training at PT Cigwa Indonesia Jaya has not been fully effective. Most respondents perceived that instructors lacked sufficient pedagogical competence, which affected employees’ understanding of training materials. In addition, the uneven distribution of training participants limited knowledge transfer across departments. These conditions contributed to suboptimal employee performance and inconsistent achievement of company operational targets. The study recommends improving instructor selection, conducting regular training evaluations, and adopting online or blended learning methods to ensure broader employee participation and enhance training effectiveness.

Employee Well Being terhadap Unit Bumi Kepanduan Sentul Siti Nurhasanah; Erni Yuningsih
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.v9i2.1443

Employee well-being has become an important issue in human resource management, as it is closely related to employees’ motivation, service quality, and overall organizational performance. In practice, however, many organizations have not fully implemented employee welfare policies in a consistent and sustainable manner. This study aims to analyze the impact of employee well-being on employee performance at Bumi Kepanduan Sentul Bogor, an edu-adventure camping ground managed by PT Pandu Bina Sejahtera. The research employed a descriptive qualitative approach through Field Work Practice (Kuliah Kerja Lapangan/KKL). Data were collected through direct observation, in-depth interviews with employees and management, and group discussions conducted during field activities. The findings show that employee well-being, particularly psychological well-being and work motivation, has a close relationship with service quality and the achievement of visitor targets. Periods of improved employee well-being were characterized by higher motivation, better work comfort, and more effective service delivery, which positively contributed to organizational performance. Although the company has implemented several initiatives, such as gradual wage adjustments, digital attendance systems, and the provision of work facilities, these efforts have not yet fully addressed employees’ needs. Therefore, more consistent and comprehensive employee well-being policies are required to support sustainable performance improvement.

Pengaruh Promosi dan Kualitas Pelayanan terhadap Keputusan Pembelian melalui Aplikasi Alfagift pada Masyarakat Kecamatan Cisarua Kabupaten Bandung Barat Nurul Maulani Hasanah; Umi Narimawati
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.v9i2.1444

The rapid growth of digital retail applications has intensified competition among modern retailers, requiring effective promotional strategies and reliable service quality to influence consumer purchasing decisions. This study aims to analyze the effect of promotion and service quality on purchasing decisions through the Alfagift application among residents of Cisarua District, West Bandung Regency. A quantitative approach with a descriptive–verificative method was employed. Data were collected from 100 Alfagift users using an online questionnaire based on a five-point Likert scale. The data were analyzed using multiple linear regression, supported by t-test, F-test, and coefficient of determination (R²) with SPSS version 27. The results show that promotion has a positive and significant effect on purchasing decisions (t = 2.212; sig. = 0.029). Service quality also has a positive and significant effect and demonstrates a stronger influence on purchasing decisions (t = 4.181; sig. = 0.000). Simultaneously, promotion and service quality significantly affect purchasing decisions (F = 12.212; sig. = 0.000). The coefficient of determination indicates that 20.1% of purchasing decision variation is explained by these variables. The findings highlight that improving service quality, supported by relevant and consistent promotional activities, is essential to strengthen consumer purchasing decisions in digital retail applications.

Pengaruh Kemudahan Penggunaan, Konten, dan Gaya Hidup terhadap Keputusan Pembelian melalui Tiktok Paylater (Survei pada Mahasiswa KIP-K Administrasi Bisnis Universitas Wanita Internasional) Desti Shalsabila; Umi Narimawati
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.v9i2.1445

The rapid development of social commerce has reshaped purchasing behavior among university students, particularly through the integration of digital content and deferred payment services. TikTok PayLater offers transactional convenience but may also encourage impulsive consumption, especially among KIP-K scholarship students who face financial constraints. This study aims to analyze the effects of perceived ease of use, TikTok content, and lifestyle on purchase decisions through TikTok PayLater among Business Administration students at Universitas Wanita Internasional. A quantitative associative approach was employed, with data collected from 83 respondents using an online questionnaire. The data were analyzed using multiple linear regression. The results indicate that perceived ease of use, TikTok content, and lifestyle each have a positive and significant effect on purchase decisions. Simultaneously, these variables explain 59.0% of the variance in purchase decisions, with lifestyle emerging as the most dominant influencing factor. The findings suggest that purchase decisions in social commerce environments are shaped not only by technological convenience but also by content exposure and users’ lifestyle characteristics. This study contributes to the understanding of digital consumer behavior and highlights the importance of responsible PayLater usage among university students.

Pengaruh Current Ratio dan Return On Asset terhadap Harga Saham PT Mayora Indah Tbk Periode 2013-2023 Hikmah Ajeng Kartini; Bulan Oktrima
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.v9i2.1446

This study addresses the fluctuation of stock prices at PT Mayora Indah Tbk, which is presumed to be influenced by the company’s liquidity and profitability performance. The main objective of this research is to examine the effect of the Current Ratio and Return on Assets on stock prices, both partially and simultaneously, during the period 2013–2023. This study employs a quantitative approach using secondary data obtained from the company’s annual financial reports. The data are analyzed through classical assumption tests, multiple linear regression analysis, t-test, and F-test to ensure the accuracy and reliability of the model. The results indicate that, simultaneously, the Current Ratio and Return on Assets have a significant effect on stock prices. Partially, the Current Ratio shows a positive and significant influence on stock prices, indicating that the company’s ability to meet short-term obligations contributes to investor confidence. In addition, Return on Assets also has a positive and significant effect, reflecting the importance of asset efficiency in generating profits that are valued by the market. These findings suggest that liquidity and profitability ratios play a crucial role in explaining stock price movements and can be considered by investors and management in making financial and investment decisions.

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Contact Name
Wahyudi

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jurnalsjr@gmail.com

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+6289688162441

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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