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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 932 Documents

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Pengaruh Corporate Social Responsibility, Capital Intensity dan Inventory Intensity terhadap Penghindaran Pajak Amendy, Diantia; Afandi, 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

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The purpose of this research is to analyze the effect of corporate social responsibility, capital intensity and inventory intensity on tax avoidance on coal mining subsector companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is quantitative. The population of this research is the coal mining subsector company listed on the Indonesia Stock Exchange in the period of 2016-2018 consisting of 27 companies. The research sample consisted of 8 companies. The sampling technique in this study used purposive sampling. The data used in the form of an annual report on coal mining subsector companies listed on the Indonesia Stock Exchange. Testing the hypothesis in this study using the method of multiple linear regression analysis with the SPSS program. The results showed that inventory intensity affects tax avoidance. While corporate social responsibility and capital intensity do not affect tax avoidance.

PENGARUH PENERAPAN E-FILING, E-BILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Hasan, Julian Muhammad; Septiningrum, Liana Dwi
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

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This research aims to analyze the effect of implementing e-filing, e-billing and tax sanctions systems on taxpayer compliance at KPP Pratama Serpong using a quantitative approach. The research population is registered taxpayers at KPP Pratama Serpong. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 110 samples. Data analysis used multiple linear regression with SPSS version 20. The results showed that the implementation of the e-filing system had a positive effect on taxpayer compliance, while the implementation of the e-billing system had no effect, and the application of tax sanctions had an effect on taxpayer compliance.

PENGARUH KEBIJAKAN DIVIDEN, TAX MINIMIZATION DAN TUNNELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING Saragih, Muhammad Rizal; Rusdi, Rusdi
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

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This study aims to determine the effect of Dividend Policy, Tax Minimization and Tunneling Incentives on Transfer Pricing practices. The type of research is quantitative using descriptive methods. The sampling method used was a purposive sampling method with a total sample of 21 non-cyclical consumer sector companies listed on the Indonesian stock exchange in 2018-2022 with a population of 113 companies. The research findings reveal that dividend policy and tax minimization strategies do not significantly impact transfer pricing practices. This suggests that companies’ decisions on distributing dividends and minimizing taxes are not directly related to how they engage in transfer pricing. Transfer pricing, in this context, appears to be unaffected by these financial strategies, indicating that factors like shareholder returns and tax planning are not influencing the way companies set prices for transactions between their subsidiaries. This implies that when shareholders have strong incentives to divert resources, it can influence how transfer pricing is set. Additionally, the research finds that when considering all three factorsdividend policy, tax minimization, and tunneling incentives—together, they do collectively influence transfer pricing practices.

PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, DAN TINGKAT UTANG TERHADAP MANAJEMEN PAJAK Yudawirawan, Moh. Yuddy
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

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This research aims to analyze and provide empirical evidence on the influence of firm size, fixed asset intensity, and leverage on tax management. This study adopts an associative quantitative approach using secondary data from the financial reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample selection procedure utilizes purposive sampling method, resulting in a sample of 25 companies that meet the criteria. The variables used in this research include firm size (X1) as the first independent variable, fixed asset intensity (X2) as the second independent variable, leverage (X3) as the third independent variable, and tax management (Y) as the dependent variable. The analytical technique employed is panel data regression analysis using E-views 12 software. The research findings reveal that the size of a firm plays a crucial role in shaping its tax management practices, whereas factors such as fixed asset intensity and leverage do not have a significant impact on how taxes are managed. This suggests that larger firms may have more resources or capabilities to handle tax-related strategies effectively, while the composition of assets or the extent of borrowing does not substantially alter their approach to tax management.

PENGARUH SALES GROWTH, KEPEMILIKAN MANAJERIAL DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Silvia Sari; Azzahraasyaida, Azzahraasyaida
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

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This study aims to analyze the effect of sales growth, managerial ownership, and on the capital. This research was conducted by analyzing the financial statements of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this study was 24 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using a purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been used as a research sample. Panel data regression methode is used as a research methodology in this study. Analysis of research results using the help of Eviews. The results showed that the best model is the Fixed Effect Model (FEM). The results of this study indicate that sales growth, managerial ownership and asset structure simultaneously have effect on capital structure, and sales growth has no effect on capital structure, managerial ownership has an effect on capital structure and asset structure has no effect on capital structure.

Pengaruh Profitabilitas, Cash Holding, Bonus Plan, Reputasi Auditor, dan Struktur Kepemilikan terhadap Perataan Laba pada Perusahaan yang Bergerak di Bidang Properti dan Real Estate Tahun 2019-2022 Ellyn, Ellyn; Silvia, Rina; Rahmi, Namira Ufrida; Lubis, Irna Triannur
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.v7i4.980

The purpose of this study is to determine how ownership structure, cash holdings, compensation plans, profitability, and auditor reputation affect profits smoothing in real estate and property companies between 2019 and 2022. In order to provide consistent earnings from 2019 to 2022, this study used property and real estate companies listed on the Indonesia Stock Exchange. In this study, a population of 81 companies and a sample of 15 enterprises were included. To gather the sample, targeted selection was employed. The hypothesis is tested using logistic regression analytic techniques, based on the study findings that ownership structure affects the profit smoothing of real estate enterprises. However, cash holding, bonus plans, and other factors have no bearing on the earnings smoothing of real estate and property enterprises.

Pengaruh Perkembangan Teknologi Pertanian terhadap Tingkat Kemiskinan Petani di NTT Gawe, Maria Stevania Nati; Taolin, Margaretha Gramediana; Tulasi, Floresita Melin; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.984

Poverty in the agricultural sector remains an unresolved issue. Despite various efforts to address it, no effective solution has been found. This research aims to examine the impact of technological developments on the poverty levels of farmers in the NTT province. A qualitative research method was employed, utilizing interviews to gather accurate data from farmer groups in NTT. The findings indicate that agricultural technology plays a significant role in increasing farmers' income and reducing poverty in the region. However, to achieve optimal results, it is essential to focus on costs, improve access to information, and enhance infrastructure that supports technology, ensuring that more farmers in NTT can benefit from it

Konsep Matching dalam Tradisi Kumpul Keluarga Masyarakat di Nusa Tenggara Timur Tallo, Richardus Engel; Pati, Stefanus Aldisusanto; Tito, Marianus; Hambur, Oktavianus; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.985

Family gathering activities in East Nusa Tenggara (NTT) are a social tradition involving the collection of funds, goods, or animals during significant events such as marriages or funerals. This practice serves as a form of solidarity and mutual assistance within the community. Although these gatherings can incur substantial costs, the financial implications differ from ordinary accounting concepts. This research aims to explore the concept of "matching" within the family gathering tradition practiced by the people of East Nusa Tenggara. The methodology used for this research is qualitative, specifically library research. Data was collected by reviewing relevant literature related to the issue at hand. The researcher will analyze this data and present findings concerning the concept of matching in the family gathering tradition. The results demonstrate that the concept of matching in the business world differs from its application in indigenous communities. While businesses are obligated to recognize costs incurred over a specific period in relation to their income, the social accounting practices within these communities do not require a comparable income. Instead, the emphasis is placed on kinship relationships and the value of mutual cooperation, adhering to the norms that exist within the society.

Peran Kontent Marketing dan Free Ongkir terhadap Minat Beli Konsumen pada Shopee Nggabut, Maria Heppylaria; Enco, Fransiska M.D; Surip, Fitrya Amanda; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.989

In the era of rapid globalization, information and communication technology has significantly transformed how consumers interact with products and brands. E-commerce has emerged as a highly popular shopping method, offering consumers easy and unlimited access to a wide range of products from around the world, all from the comfort of their homes. This shift presents great opportunities for businesses to expand their market reach, while also intensifying competition. One strategic approach increasingly adopted in the e-commerce sector is content marketing. Shopee, one of the largest e-commerce platforms in Indonesia, has successfully implemented this strategy. By leveraging video-based content and innovative promotions, Shopee has effectively captured consumers' attention. This research aims to explore how these two elements influence consumer buying interest on the Shopee platform. Using a qualitative approach, the study reveals that content marketing plays a crucial role in driving consumer interest in products. Additionally, the free shipping policy has been shown to significantly impact consumer purchasing decisions. This offering not only enhances the attractiveness of promotions but also contributes to increased sales, providing substantial value for both consumers and businesses. In the era of rapid globalization, information and communication technology has significantly transformed how consumers interact with products and brands. E-commerce has emerged as a highly popular shopping method, offering consumers easy and unlimited access to a wide range of products from around the world, all from the comfort of their homes. This shift presents great opportunities for businesses to expand their market reach, while also intensifying competition.

Penerapan Akuntansi Belis dalam Adat Perkawinan Masyarakat Manggarai Nusa Tenggara Timur Ambung, Marselina; Marce, Frederika Arciciliani; Jemaan, Marcelina D.; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.990

This research discusses the "belis" tradition in the Manggarai community of East Nusa Tenggara, which is a vital component of the traditional wedding process. "Belis" refers to the dowry given by the groom to the bride as a symbol of respect, family unification, and social responsibility. The aim of this research is to analyze the belis phenomenon from an accounting perspective, specifically focusing on the identification, measurement, and reporting of economic transactions related to this tradition.Using a qualitative approach, data was obtained through document studies from relevant journals. The findings reveal that the belis process involves several stages, including negotiations, the collection of funds, and the presentation of the dowry, which can take the form of money, livestock, and certain goods. During the transaction identification stage, donations and expenses are recorded, while the measurement of the purchase value is determined based on market prices, utilizing the concepts of historical cost and fair value in accounting.Financial reporting is conducted through manual recording, which serves to document transparency and accountability in the financial management of the belis tradition. This research illustrates that the belis tradition not only embodies cultural values but also possesses significant economic and social relevance, rendering it a pertinent subject for analysis from an accounting standpoint.

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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