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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

100 101 102 103 104

Pengaruh User-Generated Content pada Platform Tiktok terhadap Purchase Intention Produk Aquviva Steven Avrillio Andika Putra; Indah Handaruwati
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.v9i2.1467

This research analyzes the influence of User-generated content on purchase intention toward Aquviva bottled drinking water among TikTok users who have watched promotional content from the account @cal0npengusaha. This study shows how consumer opinions are being influenced by social media more and more. and purchasing behaviour, particularly through user-created content that is often perceived as more real and approachable than traditional advertising. The study focuses on three perception variables related to User-generated content: perceived credibility, perceived usefulness, and perceived risk. This research uses A quantitative and associative research design. An online questionnaire with a Likert scale was used to collect data from 40 TikTok users who had seen user-generated content on Aquviva. The sampling technique applied was Purposive sampling. Following the validation, reliability, and classical assumption tests, the data was evaluated using multiple linear regression. The results indicate that perceived credibility and perceived risk do not significantly influence purchase intention, as their significance values exceed 0.05. In contrast, perceived usefulness has a strong and significant effect, highlighting that informative and beneficial content plays a key role in attracting consumers’ interest in a product. Simultaneously, the three variables significantly affect purchase intention, explaining 67.6% of its variance, implying that improving content usefulness is crucial for increasing consumers’ purchase intentions.

Pengaruh Employee-Generated Content pada Aplikasi Tiktok terhadap Kepercayaan Konsumen Produk Aerostreet Rio Dody Christanto; Indah Handaruwati
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.v9i2.1469

The rapid growth of social media has encouraged companies to implement more interactive marketing strategies to build consumer trust. One strategy that has recently emerged is Employee Generated Content (EGC), which is content created and shared by employees through digital platforms such as TikTok. This type of content is considered more authentic and credible than traditional promotions. This study aims to analyze the influence of employee-generated content on TikTok on consumer trust in Aerostreet products. The research approach used is quantitative with a positive philosophy. Data were obtained through an online questionnaire distributed to 40 active TikTok respondents who had viewed employee content related to Aerostreet products, using a purposive sampling technique. The analysis was conducted using multiple linear regression assisted by statistical software. The results showed that partially, company credibility and content quality did not have a significant influence on consumer trust, while creator creativity was proven to have a positive and significant influence. Simultaneously, these three variables had a significant influence on consumer trust. The coefficient of determination showed that 93.6% of the variation in consumer trust was explained by the three independent variables, while the remaining 6.4% was influenced by other factors outside this study. These findings confirm that creativity in delivering employee-generated content on TikTok plays a significant role in capturing audience attention and increasing consumer trust in the Aerostreet brand.

Pengaruh Islamic Corporate Governance (ICG) dan Islamic Corporate Social Responsibility (ICSR) terhadap Kinerja Perbankan Syariah di Indonesia (Studi Empiris Pada Bank Umum Syariah (BUS) Periode 2020-2024) Annisa Tulmardiah; Septria Susanti
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.v9i2.1471

The development of Islamic banking in Indonesia requires the strengthening of governance and social responsibility practices to improve institutional performance. However, the implementation of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) in Islamic Commercial Banks remains relatively limited, and previous studies have produced inconsistent findings regarding their impact on banking performance. This study aims to examine the influence of ICG and ICSR on the performance of Islamic banking in Indonesia. The research employs a quantitative approach using secondary data obtained from Islamic Commercial Banks during the observation period. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis to evaluate the relationship between the variables. The findings show that Islamic Corporate Governance has a positive and significant effect on the performance of Islamic banking in Indonesia. In contrast, Islamic Corporate Social Responsibility does not show a significant effect on banking performance. Simultaneously, ICG and ICSR contribute to the variation in Islamic banking performance, although the magnitude of the influence is relatively limited. These results suggest that strengthening governance practices plays a more prominent role in improving Islamic banking performance, while the implementation of social responsibility requires further optimization to create a stronger impact.

Dampak Kalkulasi Biaya Variabel terhadap Pengambilan Keputusan Manajerial: Systematic Literature Review dengan Metode Prisma Dhea Pramestie Aryani; Nabila Khairunnisa Ahmad; Maria Bianca Cheravin; Afifah Alya Zulaikha; Novi Karsa Pratiwi; 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.v9i2.1472

Accurate cost information plays an essential role in supporting managerial decision-making in modern business environments. In many organizations, however, the selection of appropriate costing methods remains a challenge, particularly when managers need reliable cost data to evaluate operational performance and determine strategic actions. This study aims to review and synthesize existing research on the role of variable costing in managerial decision-making across different industrial contexts. The study employs a Systematic Literature Review (SLR) approach guided by the PRISMA 2020 framework to ensure a transparent and structured literature selection process. Relevant publications were collected from the Scopus and Google Scholar databases within the period 2016-2026 using keywords related to variable costing and managerial decision-making. After applying several screening and eligibility criteria, 16 studies were selected for further analysis. The review shows that variable costing provides more relevant cost information for short-term managerial decisions compared to traditional full costing approaches. Prior studies consistently report that the method supports pricing decisions, profit planning, cost control, and evaluation of special orders. Overall, the findings highlight the continued relevance of variable costing as an important tool in managerial accounting for improving the quality of managerial decisions in various sectors.

Strategi Pengelolaan Persediaan Barang pada UMKM Retail Bangunan: Sebuah Tinjauan Pustaka Sistematis Syukria Resti Haq; Sakila Putri
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.v9i2.1473

Operational activities in the building retail business are greatly influenced by effective inventory management. Inventory that is not managed properly can cause shortages or excess stock which has an impact on increasing operational costs and disrupting service to customers. This study aims to analyze various inventory management strategies in building retail MSMEs through a literature review of various previous studies. The research method used is a systematic literature review by analyzing a number of scientific articles related to inventory management, the Economic Order Quantity (EOQ) method, inventory information systems, and inventory control strategies in MSMEs. The results of the study show that the application of inventory management strategies such as EOQ, safety stock, reorder points, classification of goods, and the use of inventory information systems can help improve operational efficiency and reduce the risk of shortages and excess inventory. Therefore, building retail MSMEs need to implement a more structured inventory management strategy so that business operations can run more effectively and efficiently.

Penerapan Standar Akuntansi Mikro dalam Usaha Kuliner: Studi Kasus UMKM Sempolan Kabupaten Tegal Deni Setiawan; Liris Kristina
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.v9i2.1474

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy, particularly in the culinary sector. However, most MSMEs still face challenges in financial management due to limited understanding of accounting. This study aims to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to the Sempolan culinary business and its impact on the quality of business financial management. The research method used is a qualitative approach with a case study. Data were obtained through interviews, observations, and documentation. The results show that the application of SAK EMKM can improve the regularity of financial records, transparency of reports, and assist business actors in decision-making. Despite obstacles such as limited accounting literacy and human resources, the application of micro accounting standards still provides significant benefits for the sustainability of culinary MSMEs.

Peran Research and Development (R&D) dalam Pengembangan Produk dan Relokasi Usaha: Studi Kasus Rumah Makan Iko Denai Muhammad Taruna Sakti Batubara; Laura Natalia Naibaho; Lucky Sanjaya Rajagukguk; Lilis Elita Sinaga; Dionisius Sihombing; Marito Ritonga
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.v9i2.1475

Small and medium enterprises (SMEs) often face limitations in implementing formal Research and Development (R&D), leading to reliance on informal practices based on experience and customer interaction. This study aims to examine how informal R&D contributes to product development and operational improvement in a small culinary business, namely Iko Denai Restaurant in Medan, Indonesia. A qualitative case study approach was employed, with data collected through in-depth interviews with the business owner and direct field observations. Source triangulation was applied to enhance data validity by comparing findings from different data sources. The results indicate that R&D activities are carried out informally through continuous interaction with customers, small-scale product trials, and ongoing evaluation of product quality and service. This approach enables the business to introduce new menu items with lower risk and adapt quickly to customer preferences. In addition, the decision to relocate the business to a more strategic location reflects a form of process innovation aimed at improving accessibility and customer convenience. The study highlights that informal R&D practices can effectively support innovation and business sustainability in SMEs, offering practical insights for small business development.

Analisis Peran Kemitraan dalam Meningkatkan Pendapatan Petani : Studi Kasus Petani Kelapa Sawit di Desa Saham, Kabupaten Landak Lokot Muda Harahap; Gracia Inri Sianturi; Julianty Samosir; Marta Marta; Putri Anita Lumbantoruan; Stefhani Gresia Simare-mare
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.v9i2.1477

Oil palm farming is a major source of income for rural communities; however, smallholder farmers often face constraints such as limited capital, low access to technology, and unstable market conditions, which affect their income levels. This study aims to examine the role of partnerships in improving the income of oil palm farmers in Saham Village, Landak Regency. The research applies a qualitative descriptive approach based on a literature review, supported by secondary data from previous empirical studies related to farmers’ income and oil palm farming conditions in the study area. The findings indicate that partnerships contribute significantly to farmers’ income by facilitating access to production inputs, technical guidance, and more secure market channels. In addition, partnerships help stabilize selling prices and improve farmers’ bargaining position within the agribusiness value chain. The integration of farmers with stakeholders such as government institutions, cooperatives, plantation companies, and financial institutions enhances production efficiency and supports sustainable income improvement. Therefore, strengthening partnership schemes is essential to improve the welfare of smallholder oil palm farmers.

Strategi Pemasaran untuk Meningkatkan Loyalitas Pelanggan melalui Marketing Mix 7P dalam Perspektif Bisnis Syariah (Studi Kasus: Sanjai Saiyo di Kecamatan Harau Kabupaten Lima Puluh Kota) Jingga Silvia; Nini Sumarni; Yenty Astarie Dewi; Dewi Manda 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.v9i2.1478

The increasing competition among micro, small, and medium enterprises (MSMEs) in the culinary sector has led to fluctuating sales and challenges in maintaining customer loyalty, particularly for local specialty food businesses such as Sanjai Saiyo in Harau District, Lima Puluh Kota Regency. This study aims to analyze the implementation of the marketing mix 7P in enhancing customer loyalty from a Sharia business perspective. A qualitative case study approach was employed, using data collected through observations, in-depth interviews with business owners, customers, and local community members, as well as documentation. The data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that the consistent application of the 7P elements product quality, fair pricing, strategic location, honest promotion, ethical human resources, transparent processes, and adequate physical evidence aligned with Sharia principles such as honesty, justice, and accountability, contributes significantly to building trust and encouraging repeat purchases. This integration not only strengthens customer loyalty but also supports sustainable business practices for MSMEs.

Pengaruh Kualitas Produk dan Lokasi terhadap Keputusan Pembelian pada Gudang Telur Siska Farm di Jorong Tiga Alur Kecamatan Harau Hidayatul Arif; Amsah Hendri Doni
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.v9i2.1480

This study addresses the decline in purchasing levels at Siska Farm Egg Warehouse over the past five years, which is assumed to be influenced by inconsistent product quality and limited accessibility of the business location. The purpose of this research is to examine the effect of product quality and location on purchasing decisions. This study employs a quantitative approach using primary data collected through questionnaires distributed to 94 respondents selected using the Slovin formula. The data were analyzed using multiple linear regression with the assistance of SPSS version 31, including validity, reliability, and classical assumption tests. The results indicate that product quality has a significant positive effect on purchasing decisions (p = 0.001), as well as location (p = 0.003). Simultaneously, both variables also show a significant effect on purchasing decisions, as indicated by the F-test (p = 0.001). The coefficient of determination (R²) shows that 28% of purchasing decisions are influenced by product quality and location, while the remaining 72% is explained by other factors not examined in this study. These findings suggest that improving product quality and accessibility can enhance consumer purchasing decisions.

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Contact Email jurnalsjr@gmail.com

Phone +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

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
-

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

Location
Kota tangerang selatan,

Banten

INDONESIA