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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

Analisis Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan Jasa Pengiriman Cargo di PT. Andalas Wahana Rezeki (AWR) Bukittinggi Widia Sri Fahdila; 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.v9i2.1481

This research is motivated by the number of customers experiencing fluctuations, which indicates a potential issue with customer satisfaction levels. This condition is suspected to be related to suboptimal service quality as well as customer assessment of prices compared to other shipping service providers. Therefore, this research aims to examine the extent to which service quality and price affect customer satisfaction regarding cargo delivery services at PT. Andalas Wahana Rezeki (AWR) Bukittinggi. This research uses a quantitative approach involving 99 respondents as samples. Information was collected by distributing questionnaires (Google Form). The data were analyzed using SPSS version 31. The data analysis techniques included testing validity and reliability, classical assumption tests consisting of tests for normality, multicollinearity, and heteroscedasticity, multiple linear regression analysis, hypothesis testing through partial and simultaneous tests, as well as testing the coefficient of determination (R²). The findings indicate that both service quality and pricing are key drivers of customer satisfaction, meaning customers evaluate not only what they receive but also what they pay for it. High service quality builds trust, comfort, and positive experiences, while appropriate pricing reinforces perceptions of fairness and value. When combined, these factors strengthen overall satisfaction and likely influence loyalty and repeat behavior. The implication for companies is the need to consistently deliver reliable, responsive service while aligning pricing strategies with customer expectations and perceived benefits. Failing to balance these elements may weaken satisfaction, even if one factor performs well independently.

Pengaruh Efisiensi Operasional, Kinerja Investasi, dan Risiko Underwriting terhadap Profitabilitas pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2021–2024 Widya Ayu Pratiwi; Dian Ayu Andriani
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.v9i2.1482

This study is motivated by the growing need to understand the determinants of profitability in the insurance subsector, particularly in the context of increasing competition and financial performance pressures. It aims to examine the partial and simultaneous effects of BOPO, Return on Investment (ROI), and Loss Ratio on profitability. The population consists of insurance companies listed on the Indonesia Stock Exchange (IDX), with a purposive sampling method resulting in 10 companies observed over the 2021–2024 period. From 40 initial observations, 8 outliers were excluded, leaving 32 samples for analysis. The study employs multiple linear regression using statistical software to test the hypotheses. The findings reveal that ROI has a significant positive effect on profitability, indicating that effective investment management plays a crucial role in enhancing financial performance. Meanwhile, BOPO and Loss Ratio do not show significant partial effects, suggesting that operational efficiency and risk outcomes alone are insufficient to drive profitability. However, collectively, these variables still contribute to explaining profitability, although with moderate explanatory power. This implies the presence of other influential factors, such as market dynamics and managerial decisions.

Pengaruh Net Profit Margin, Current Ratio, dan Debt To Equity Ratio terhadap Return On Assets pada Perusahaan Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Taopik Hidayat; Dian Ayu Andriani
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.v9i2.1487

This study investigates the determinants of corporate financial performance in the oil and gas sector, a capital-intensive industry characterized by high risk, fluctuating commodity prices, and complex financial structures. Understanding the factors that influence profitability is essential for investors and management, particularly in emerging markets such as Indonesia. Specifically, this research examines the effect of Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Assets (ROA) of oil and gas companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using secondary data collected from the official IDX website. The sample consisted of 9 companies selected through purposive sampling, yielding 36 observations. Data were analyzed using descriptive statistics and multiple linear regression, preceded by classical assumption tests. The findings reveal that partially, Net Profit Margin has a positive and significant effect on ROA. In contrast, the Current Ratio does not have a significant effect, and the Debt to Equity Ratio shows a negative but insignificant effect on ROA. Simultaneously, all independent variables significantly influence ROA. The coefficient of determination (R²) indicates that 96.8% of ROA variation is explained by the model. These results highlight the dominant role of profitability in enhancing firm performance.

Pengaruh Current Ratio, Debt To Asset Ratio, dan Gross Profit Margin terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di ISSI Erwin Christian Tampubolon; Dian Ayu Andriani
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.v9i2.1488

The financial performance of manufacturing companies is crucial for sustaining growth, attracting investors, and ensuring competitive advantage. In the Indonesia Sharia Stock Index, companies in the miscellaneous industry subsector face challenges in balancing profitability, liquidity, and capital structure to achieve optimal performance. This study aims to examine the partial and simultaneous effects of Current Ratio (CR), Debt to Asset Ratio (DAR), and Gross Profit Margin (GPM) on financial performance. The population consists of 41 companies, and purposive sampling resulted in 10 companies observed over four years (2021–2024), yielding 36 valid observations after removing outliers. Multiple linear regression analysis was used to evaluate the relationships among the variables. The findings reveal that Gross Profit Margin has a strong and positive effect on financial performance, emphasizing the importance of efficient cost management and revenue generation. In contrast, Current Ratio and Debt to Asset Ratio show limited or negative effects when analyzed individually, but together they significantly influence overall financial outcomes. These results suggest that companies should adopt a holistic approach to managing profitability, liquidity, and capital structure. By focusing on maximizing profit efficiency while maintaining balanced liquidity and prudent debt management, companies can enhance sustainable financial performance in a competitive market environment.

Transformasi Digital dan Strategi Adaptasi UMKM dalam Menghadapi Era Ekonomi Digital di Indonesia Fikri Alfahmi Siregar; Okta Viani Kristin; Nabila Boru Lubis; Azri Nuansa Indah; Olivia Sembiring; Lokot Muda Harahap
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.v9i2.1490

The rapid development of digital technology has significantly transformed economic activities, including the operations of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Digital transformation enables MSMEs to enhance operational efficiency, expand market reach, and improve competitiveness in an increasingly dynamic business environment. However, many MSMEs still face challenges such as limited digital literacy, inadequate resources, and lack of effective digital strategies. This study aims to analyze digital transformation and adaptation strategies of MSMEs in facing the digital economy era in Indonesia. The research employs a qualitative descriptive approach using a literature review method by analyzing various academic sources, including journals, books, and research reports related to MSME digitalization. The findings indicate that digital transformation plays a crucial role in improving MSME performance and competitiveness through the utilization of digital platforms such as social media, e-commerce, and digital payment systems. In addition, MSMEs adopt various adaptation strategies, including digital marketing, product innovation, and service quality improvement to respond to changing consumer behavior. Nevertheless, the implementation of digital transformation is still hindered by several factors, including low digital literacy, limited technological infrastructure, and insufficient support systems. Therefore, collaboration between government, educational institutions, and private sectors is essential to strengthen the digital ecosystem and support sustainable MSME development in the digital economy era.

Analisis Strategi Pengembangan Sumber Daya Manusia bagi Pelaku UMKM melalui Program Smexcellence pada Kementerian Usaha Mikro Kecil dan Menengah Republik Indonesia : Studi Kasus Pada Klaster Banten Jurnal Jurnal; Mukrodi Mukrodi; Umi Rusilowati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1720

The development of human resources (HR) has become a strategic priority for improving the competitiveness and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. To address this challenge, the Ministry of Micro, Small, and Medium Enterprises of the Republic of Indonesia introduced the SMEXcellence Program as a capacity-building initiative through mentoring and collaborative partnerships. This study aims to analyze the human resource development strategy implemented through the SMEXcellence Program, identify the supporting and inhibiting factors influencing its implementation, and examine its impact on strengthening the capacity of MSME actors. This study employed a descriptive qualitative approach. The research was conducted at the Ministry of Micro, Small, and Medium Enterprises of the Republic of Indonesia and the SMEXcellence Banten Cluster. Informants were selected using purposive sampling and consisted of ministry officials, program facilitators, and MSME participants directly involved in the program. Data were collected through in-depth interviews, observations, and document analysis, while data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The findings indicate that the HR development strategy was implemented through integrated planning, implementation, mentoring, and evaluation stages. The program's effectiveness was supported by institutional commitment, active participation of aggregators, continuous mentoring, and business matching activities. The program significantly improved participants' managerial competencies, business knowledge, innovation capabilities, marketing skills, and overall entrepreneurial capacity.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

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

Abstract

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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