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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

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Pengaruh Motivasi Kerja, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Karyawan pada PT Gading Semesta Utama Muhammad Dhaifan Rhamdani; Diana Hasan
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.v9i2.1447

Employee performance plays a crucial role in determining organizational success, including in construction and material supply companies such as PT Gading Semesta Utama. Although employee performance indicators over the past three years have shown an upward trend, several aspects related to discipline and service orientation have not yet reached optimal levels. This condition indicates a gap between performance outcomes and internal human resource factors that influence them. Therefore, this study aims to empirically examine the effect of work motivation, work discipline, and job satisfaction on employee performance at PT Gading Semesta Utama. This study employs a quantitative approach with an associative research design. The research population consists of all employees of PT Gading Semesta Utama, with a saturated sampling technique applied, resulting in the entire population being used as the research sample. Data were collected through structured questionnaires using a Likert scale and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that work motivation has a positive and significant effect on employee performance, while work discipline shows a negative and insignificant effect. In contrast, job satisfaction has a positive and significant influence on employee performance. These findings suggest that employee performance improvement is more strongly driven by motivational and satisfaction factors than by formal disciplinary mechanisms. The study provides practical insights for organizations in formulating human resource policies that emphasize psychological and motivational aspects to enhance employee performance.

Pengaruh Manajemen Waktu dan Motivasi Kerja terhadap Kinerja Pegawai Universitas Terbuka Cabang Pondok Cabe Delia Maghfi Hanifah; Rony Edward Utama
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.v9i2.1448

Employee performance plays a crucial role in ensuring organizational effectiveness, particularly in higher education institutions that implement distance learning systems. In practice, employee performance is often influenced by both technical and psychological factors, such as time management and work motivation. However, empirical studies that examine these factors simultaneously within distance learning based universities remain limited. This study aims to analyze the effect of time management and work motivation on employee performance at the Pondok Cabe Branch of the Open University. This research employed a quantitative approach with an associative research design. The population consisted of all 50 employees at the Pondok Cabe Branch, and a saturated sampling technique was applied. Data were collected through structured questionnaires using a five-point Likert scale. The data were analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that time management has a positive but statistically insignificant effect on employee performance. In contrast, work motivation shows a positive and significant effect on employee performance. Simultaneously, time management and work motivation jointly influence employee performance. These results suggest that work motivation is a more dominant factor in enhancing employee performance within a structured organizational system. The study provides practical insights for human resource management strategies in distance learning based higher education institutions.

Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Karywan pada PT. Gusti Sakti Mandiri Muhammad Tegar Bagas Kesowo; Muhammad Yusuf
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.v9i2.1450

This study addresses the issue of fluctuating employee performance at PT. Gusti Sakti Mandiri, a company operating in the Maintenance, Repair, and Overhaul (MRO) aircraft industry, where high accuracy, discipline, and teamwork are essential. The main objective of this research is to examine and analyze the effect of leadership style and organizational culture on employee performance. A quantitative associative approach was employed, using primary data collected through structured questionnaires distributed to all 50 permanent employees, applying a saturated sampling technique. The data were analyzed using multiple linear regression supported by statistical testing, including partial tests (t-test), simultaneous tests (F-test), and coefficient of determination. The results indicate that leadership style has a positive but statistically insignificant effect on employee performance. In contrast, organizational culture shows a positive and significant effect on employee performance. Simultaneously, leadership style and organizational culture have a significant combined influence on employee performance. These findings highlight that a strong organizational culture plays a more dominant role in enhancing employee performance, while leadership style functions as a supporting factor. The study provides practical implications for management in strengthening organizational culture as a strategic effort to improve sustainable employee performance.

Pengaruh Kompensasi, Lingkungan Kerja dan Stres Kerja terhadap Produktivitas Kerja pada Komunitas Gojek Ojol Boulbin di Wilayah Boulevard Bintaro Novi Nuristbeathi; Nuraeni Nuraeni
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.v9i2.1452

Work productivity is a critical factor in sustaining performance within gig economy communities, particularly among online motorcycle taxi drivers whose work patterns differ from those in formal organizations. Previous studies report inconsistent findings regarding the influence of compensation, work environment, and work stress on productivity, indicating the need for further investigation in non-traditional work settings. This study aims to examine the effects of compensation, work environment, and work stress on work productivity among members of the Gojek Ojol Boulbin Community in the Boulevard Bintaro area. A quantitative associative approach was employed, using saturated sampling with 60 driver respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS software. The results reveal that compensation and work environment have negative but insignificant effects on work productivity, indicating that these factors are not primary determinants in this gig-based work context. In contrast, work stress shows a positive and significant effect on productivity, suggesting that moderate levels of stress can function as a motivating factor that encourages drivers to optimize their working time and performance. These findings highlight the importance of psychological factors over structural factors in influencing productivity within platform-based work environments.

Kepatuhan Pajak Badan : Peran Literasi, Kepercayaan dan Modernisasi Perpajakan Di Kota Denpasar Ni Wayan Vinayanti; Ni Putu Budiadnyani
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.v9i2.1453

Corporate tax compliance remains a persistent challenge in Indonesia despite ongoing efforts to improve tax administration through digitalization and policy reforms. In Denpasar City, fluctuations in corporate tax compliance indicate that structural improvements alone may not be sufficient to ensure consistent compliance behavior. This study aims to examine the effects of tax literacy and trust in tax authorities on corporate tax compliance, as well as to investigate the moderating role of tax administration modernization. A quantitative research design was employed using survey data collected from 99 corporate taxpayers registered at four Primary Tax Offices in Denpasar. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax literacy and trust in tax authorities have a positive and significant effect on corporate tax compliance. Furthermore, tax administration modernization strengthens the relationship between trust in tax authorities and corporate tax compliance, indicating that transparent and technology-based tax systems enhance the effectiveness of institutional trust. However, tax administration modernization does not moderate the relationship between tax literacy and compliance, suggesting that tax knowledge functions as an independent internal factor. The model explains 37.1% of the variance in corporate tax compliance, reflecting a moderate predictive capability. These findings highlight the importance of integrating taxpayer education with institutional trust-building and digital tax system development to promote sustainable corporate tax compliance.

Implementasi Strategi Email Blast dalam Promosi Produk Sertifikasi HRD Online di CV. ABC Mochammad Rakha Abimanyu; Istian Kriya Almanfaluti
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.v9i2.1456

This study addresses the challenge of email deliverability in the implementation of email blast as a digital marketing strategy for promoting online HRD certification products at CV. ABC. Despite its operational efficiency, email blast campaigns often fail to reach recipients’ primary inboxes, reducing promotional effectiveness. This research aims to describe the preparation process, implementation, and effectiveness of email blast strategies applied by CV. ABC during an internship period. A descriptive qualitative approach was employed, with data collected through direct observation and documentation of email marketing activities, including database management, platform usage, content delivery, and inbox placement outcomes. The findings indicate that email blast campaigns conducted using automated platforms such as kirim.email and Jagoan Hosting were not fully effective, as a significant portion of promotional emails were classified into spam or promotional folders. The results suggest that overly promotional content characteristics and the use of mass-sending platforms influenced email filtering systems. As an alternative, manual email delivery with limited recipients demonstrated a higher likelihood of reaching the main inbox. The study concludes that while email blast enhances efficiency in promotional activities, its effectiveness depends on appropriate content design and delivery methods, requiring strategic adjustments to improve email inbox deliverability.

Implementasi Penggunaan Platform Scalev dalam Kampanye Digital sebagai Strategi Digital Marketing Maya Karina; Alshaf Pebrianggara
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.v9i2.1457

This study examines the utilization of the Scalev platform as a landing page in digital marketing activities at Human Capital University. A landing page functions as a structured medium for presenting service information while simultaneously encouraging prospective users to take decisive actions, such as completing registration or making purchases. The primary objective of this study is to understand the implementation process of the landing page and to identify challenges encountered during its early adoption phase. A qualitative approach was employed, with data collected through observation and documentation conducted throughout the campaign period. The findings indicate that both visitor volume and transaction rates had not yet reached a stable level, largely attributable to inconsistent content distribution across social media platforms. This instability directly affected the incoming traffic to the landing page and consequently influenced the overall conversion rate. The study further affirms that the effectiveness of a landing page is not solely determined by the visual quality of the page itself, but is also shaped by the consistency of promotional activities, the clarity of the message conveyed, and the precision of audience segmentation. Therefore, the implementation of the Scalev platform should be accompanied by periodic evaluation and continuous strategic adjustment to effectively support the achievement of digital marketing objectives in service-based organizations.

Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen dan Struktur Modal terhadap Nilai Perusahaan Taufik Hidayat; Dila Angraini
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.v9i2.1458

This study addresses the inconsistency of empirical findings regarding the determinants of firm value, particularly among large-cap companies listed in the IDX30 index, which experienced significant valuation fluctuations during the 2020-2024 period. The objective of this research is to examine the effect of company growth, dividend policy, and capital structure on firm value, both partially and simultaneously. The study employs a quantitative approach using secondary data derived from the annual financial statements of IDX30 companies. A purposive sampling method was applied, resulting in 16 firms observed over five years. Panel data regression analysis was conducted using the Fixed Effect Model, selected based on Chow and Hausman tests, and processed with EViews 13. The results indicate that, simultaneously, company growth, dividend policy, and capital structure significantly influence firm value. However, partial testing reveals that company growth and dividend policy do not have a significant effect on firm value. In contrast, capital structure shows a significant negative effect, suggesting that higher leverage levels tend to reduce firm value due to increased financial risk perceived by investors. These findings highlight the importance of prudent debt management in maintaining firm value among blue-chip companies, particularly in periods of economic uncertainty.

Does Strategic Cost Management Matter? Evaluating its Impact on Firm Perfomance Brigitta Irama Adelya; Gizza Linosa Islamy; Attha Syahira; Ririn Nurilah; Rifani Akbar Sulbahri
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.v9i2.1460

Strategic cost management has increasingly attracted attention as firms face rising competition, technological disruption, and pressure to improve efficiency and long-term value creation. Although many studies suggest that Strategic Cost Management (SCM) and Strategic Management Accounting (SMA) contribute to better organizational outcomes, the extent and consistency of their influence on firm performance remain fragmented across the literature. This study aims to systematically examine the relationship between SCM, SMA, and firm performance by synthesizing findings from recent empirical research. The study employs a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines. Articles were collected from the Scopus database covering the period 2016-2026. From an initial identification of 70 publications, 15 empirical studies met the established inclusion criteria and were analyzed using data extraction and comparative synthesis techniques. The review indicates that the implementation of SCM and SMA generally contributes positively to firm performance, particularly through improvements in financial outcomes, operational efficiency, and competitive positioning. However, the strength of this relationship is often influenced by contextual factors such as innovation capability, environmental uncertainty, and the quality of information technology. Overall, the findings highlight the importance of aligning strategic cost management practices with organizational strategy to enhance sustainable firm performance.

Pengaruh Struktur Modal dan Profitabilitas terhadap Harga Saham pada Perusahaan sub Sektor Properti dan Real Estate Periode 2020-2024 Lyra Nur Aulia Hidayah; Eigis Yani Pramularso
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.v9i2.1464

The Indonesian property and real estate sector witnessed significant fluctuations between 2020 and 2024, driven by shifting economic dynamics that impacted stock price stability. In such a volatile environment, strategic management of capital structure and profitability becomes essential to sustain investor trust. This research evaluates how capital structure represented by the Debt to Equity Ratio (DER) and profitability represented by Return on Assets (ROA) affect the stock prices of sub-sector firms listed on the Indonesia Stock Exchange (IDX). Employing a quantitative methodology with purposive sampling, 39 companies were selected as the analytical sample. Statistical processing was performed using multiple linear regression via SPSS 27. The findings reveal that DER has no substantial impact on stock prices, evidenced by a significance value of 0.755 ($> 0.05$). Conversely, ROA demonstrates a favorable and significant influence, with a significance level of 0.007 ($< 0.05$). Combined, DER and ROA collectively affect stock prices significantly ($Sig. 0.012 < 0.05$). Furthermore, the Adjusted R Square of 0.037 indicates that these variables account for 3.7% of stock price variations, while the remaining 96.3% is attributed to external factors beyond the scope of this study.

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

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+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