cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
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
Scientific Journal of Reflection : Economic, Accounting, Management and Business
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 932 Documents
 65   66   67   68   69 
KLASIFIKASI DAN VOLUME KENDARAAN BINA MARGA DARI REKAMAN VIDEO LALULINTAS DENGAN METODE ARTIFICIAL INTELLIGENCE - YOLO V8 PADA JALAN TOL JAKARTA-BOGOR DAN JAKARTA-TANGERANG Nur, Doni Haidar; Darmadi, Darmadi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.957

Abstract

The software helps solve things faster, e.g., Epanet software, Pipe Flow Expert, WaterCAD, SAP2000 planning software, etc. Likewise, in the field of calculating traffic volume with the development of artificial intelligence technology, using video recording, volume, and speed calculations can be done easily. At this time, the classification of traffic counting is only up to 3 (three) types of vehicles classified by YOLO V8, so in this research, the classification is added to be 6 (six) types of vehicles, namely mini cars, mobile passengers, small buses, big buses, small trucks, and large trucks, according to vehicle classification established in Indonesia. The research method is done by recording the traffic on the road and then video recording with the help of the software developed with the Python program so that the volume of the vehicle according to its classification is obtained. The result obtained from this research is compared to the manual traffic counting. The comparison between vehicle counting by the software and manual counting is mini-car 97.02%, passenger car 99.49%, small bus 96.94%, large bus 97.34%, small truck 93.21%, and large truck 97.18%.
PENGARUH SALES GROWTH, KARAKTER EKSEKUTIF DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Sari, Intan Permata; Purwatiningsih, Purwatiningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.958

Abstract

This research aims to determine and test the influence of sales growth, executive character and capital intensity on tax avoidance in companies in the Consumer Non-Cyclicals Food & Beverage Subsector listed on the Indonesia Stock Exchange in 2018-2022. The population is 84 companies. The sample determination method used purposive sampling, obtained 20 companies with a research period of 5 years so that the total research sample was 100. Data processing used the Eviews 12 Statistical Program by collecting related data then analyzing descriptive statistics, estimating regression models, suitability tests model, classical assumption test, coefficient of determination (R2), panel data regression analysis, F statistical test and t statistical test, t statistical test results. The results of the F statistical test, sales growth, executive character, and capital intensity simultaneously influence tax avoidance. sales growth variables partially have no effect on tax avoidance, but executive character and capital intensity partially have an effect against tax avoidance.
STRATEGI BERSAING MEMODERASI INOVASI HIJAU, GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Febriyanto, Muhammad Ikhsan; Nofryanti, Nofryanti; Rosini, Iin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.959

Abstract

Sustainability Performance Sustainability within a company in the form of reporting is an important step that can be taken towards corporate sustainability. Investors, regulators and other stakeholders are increasingly exploring their interest in developing sustainable reporting practices. The aim of this research is to analyze Competitive Strategies for Moderating Green Innovation, Growth Options and Public Ownership on Sustainability Performance in energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data from annual reports and sustainability reports. This type of research is associative quantitative. The sample selection in this research used a purposive sampling method, namely selecting samples based on predetermined criteria. The number of samples in this research was 28 companies. The research sample consisted of 140 observations made at energy sector companies during the 2018-2022 period. Hypothesis testing in this research is the model chosen, namely the Fixed Effect Model. The results of this research show that Green Innovation has a positive effect on Sustainability Performance. Growth Options have a positive effect on Sustainability Performance. Public Ownership has no effect on Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Green Innovation and Sustainability Performance. Competitive Strategy moderates and weakens the relationship between Growth Options and Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Public Ownership and Sustainability Performance.
PENGARUH EKUITAS MEREK TERHADAP PENGGUNAAN MONITOR PASIEN MEREK PHILIPS DI JAKARTA Nurdin, Taufik; Agustin, Prima Mulyasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.960

Abstract

This research aims to find out how responses, consumer loyalty and brand equity influence consumer loyalty of Philips monitor patients. Questionnaire respondent data was obtained from end users, namely nurses who work in intensive care rooms in 5 vertical hospitals in Jakarta. The questionnaire was distributed directly to 185 respondents. Hypothesis for 3 hypotheses using SEM PLS analysis with SmartPLS 3. Testing consists of Outer Model, namely Convergent Validity Test, Discriminant Validity Test, Average Variance Extracted (AVE) Test, Composite Reliability Test, Cronbach Alpha Test, Inner Model and Bootstrapping. Test results show that H1: Brand awareness has a positive and significant effect on consumer loyalty. H2: Brand association has a positive and significant effect on consumer loyalty. H3: Perceived quality has a positive and significant effect on consumer loyalty. It is hoped that this research can provide input to companies as a strategy to increase consumer loyalty and can provide good benefits for further research.
PENGARUH PENDAPATAN DAN PEMBELIAN ASSET TERHADAP PELAPORAN PAJAK ORANG PRIBADI BERBASIS SISTEM KOMPARASI PADA MITRA KERJA PT ABC Astuti, Yuni; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.961

Abstract

The purpose of this study is to determine the influence of income and asset purchases on individual tax reporting using a comparative system carried out on the scope of PT ABC's partners. This study uses quantitative descriptive methods in the form of observations, interviews and case studies on tax reporting documentation. Based on the results of observations and interviews, many respondents do not know the influence of income and asset purchases on personal tax reporting, so many of the respondents are unable to explain questions from the tax office regarding income that is not propotional to asset purchases. The results of the study show that the comparative system implemented by PT ABC in handling personal tax reporting is very effective and able to minimize these problems.
PENGARUH GOOD CORPORATE GOVERNANCE DAN GREEN INNOVATION TERHADAP KINERJA BERKELANJUTAN PERUSAHAAN Susanto, Susanto; Sopian, Dani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.962

Abstract

This study aims to analyze the effect of good corporate governance and green innovation on sustainability performance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Sri-Kehati Company Listed on the IDX for the 2019-2023 Period. While the sample of this study was determined by the purposive sampling method so that 20 sample companies were obtained. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that good corporate governance and green innovation have an effect on sustainability performance, good corporate governance has an effect on sustainability performance, green innovation has no effect on sustainability performance.
PENGARUH KARAKTERISTIK UNIT HUNIAN TERHADAP KEPUASAN BERMUKIM PENGHUNI PERUMAHAN Nahdatunnisa, Nahdatunnisa; Tahir, M. Arzal; Wardiningsih, Wardiningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.963

Abstract

The rapid population growth and urbanization in major cities across various developing countries have increased the demand for urban infrastructure, including housing. As projected in the Sustainable Development Goals (SDGs), by the year 2030, more than 60% of the population is expected to reside in urban areas. Meeting housing needs is a fundamental requirement for humans that evolves according to different life stages. This study aims to examine the effect of housing characteristics on residential satisfaction in simple housing in the city of Kendari. The research type is explanatory, with the research population consisting of type 36 houses. The sample size is set at 195 units, and data collection was carried out using questionnaires. The data were analyzed with structural equation modeling (SEM) using AMOS version 24 to obtain causal relationships between the variables developed in this study. The results indicate that the effect of housing unit characteristics on residential satisfaction has a path coefficient of 0.01 with a probability level of 0.968. These findings suggest a positive effect of housing unit characteristics; however, this effect is not significant in relation to the level of residential satisfaction among occupants of simple housing.
PERANAN FINANCIAL TEKNOLOGI DIGITAL MENGGUNAKAN MARKET PLACE SERTA ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN DAMPAKNYA PADA LOYALITAS KONSUMEN (Studi Empiris Pengguna Marketplace UMKM Kota Tangerang Selatan) Kartolo, Rachmat; Sugiyanto, Sugiyanto; Supratikta, Hadi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.964

Abstract

The role of financial technology is considered to be at the forefront of digital market developers through market places to increase the income of MSMEs in South Tangerang City. The objectives of this research are 1.) To test and analyze whether financial technology influences purchasing decisions 2). analyzing Online Customer Reviews on purchasing decisions 3). testing financial technology and Online Customer Reviews simultaneously influence purchasing decisions 4). To test and analyze whether purchasing decisions have an impact on consumer loyalty in South Tangerang City MSMEs. The method used in this research is a quantitative method. Primary data collection was carried out by distributing questionnaires to MSMEs using the market place. Population of all business actors in South Tangerang City. The sample uses questionnaires and interviews. The sampling technique used is a random sampling technique. The analysis tool in this research is SEM (Structural Equation Modeling) processed through the AMOS (Analysis of Moment Structure) program. The research results can be concluded as follows: (1). There is a partial effect of financial technology on purchasing decisions using a value of 52.5% obtained from the determinant test. (2) Online Customer Reviews influence purchasing decisions (3). financial technology and Online Customer Reviews simultaneously influence purchasing decisions (4). Purchasing Decisions that impact Consumer Loyalty.
PENGARUH REMUNERASI, PENGUKURAN KINERJA, DAN ANALISIS JABATAN TERHADAP KUALITAS MUTU PEKERJAAN PEGAWAI DI BIRO KEUANGAN UNIVERSITAS NEGERI JAKARTA TAHUN 2022 Pamungkas, Sigit Putro; Sukiman, Sukiman; Budianto, Irawab R.d; Madiistriyatno, Harries
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): 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.v7i4.965

Abstract

Nowadays, people are increasingly smart and aware of getting quality products or services. People are very intelligent and understand about quality products or services. For this reason, an institution is required to provide quality products or services to provide satisfaction to consumers. Providing quality products or services, of course, cannot be separated from the extent of human resources (HR) owned by an institution. The reason is, through quality human resources, quality products or services will of course be produced. In the midst of increasingly tight business competition like today, improving the quality of employees is one of the important things for an institution. Because, the quality of products and services is largely determined by technology, systems, work methods and personal integrity to contribute the best quality work. Several factors that influence the quality of employee work are 1. Remuneration is a component that can increase employee motivation. With appropriate remuneration, an employee will work at his best. In this way, remuneration is something that can influence employee productivity and work performance; 2. Performance measurement is a process of assessing work progress against predetermined goals and objectives, including information on the efficiency of resource use in producing goods and services; 3. Job Analysis is a systematic process that aims to find out about the main points of the position which consists of several tasks, jobs, authority and responsibilities, as well as about the qualification provisions for the things sought such as experience, expertise, ability, education so that they can carry out their duties well in their position.
FAKTOR-FAKTOR PENGGERAK AGRESIVITAS PAJAK PERUSAHAAN PROPERTI DAN REAL ESTATE DI BEI: Capital Intensity, Kepemilikan Manajerial dan Koneksi Politik Risthi, Alyssa; Novianti, Dian; Silviyani, Yuli Anita
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of capital intensity, managerial ownership and political connections on tax aggressiveness in property and real estate companies listed on the Indonesian stock exchange in 2014-2021. This research method uses a quantitative method with observational data in the form of panel data which is processed using the help of tools in the form of software E-views version 9. The sample selection in this study uses a purposive sampling approach and a total of 9 companies are obtained. The results of this study indicate the simultaneous effect that capital intensity, managerial ownership and political connections have on tax aggressiveness. Partially managerial ownership has an effect on tax aggressiveness, while capital intensity and political connections partially have no effect on tax aggressiveness.

Page 67 of 94 | Total Record : 932

 65   66   67   68   69 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 4 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 3 No. 4 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol. 3 No. 3 (2020): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 3 No 1 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 1 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 2 No. 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol 2 No 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol 2 No 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol. 1 No. 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 1 No 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines More Issue