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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

67 68 69 70 71

Pengelolaan Limbah dan Penerapan Akuntansi Lingkungan pada Pabrik Tahu Industri Pink Jaya di Kota Kupang Muhul, Theresia R.; Celin, Felisia H.; Kolin, Anastasia; Lian, Yohanes Pemandi Lian
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.v8i1.992

This research analyzes the application of environmental accounting in waste management at the Tofu Pink Jaya Oebufu Industry in Kupang, which has been operating for 25 years. The management of waste from the tofu factory includes handling solid waste, such as tofu dregs, and liquid waste from the production process. Solid waste is sold as animal feed, while liquid waste is partially infiltrated into the ground, directed to control tanks, and utilized for biogas production. The research employs a qualitative method, collecting data through observation, interviews, literature review, and documentation. The findings indicate that while the Pink Jaya tofu factory has not fully implemented environmental cost accounting in its financial reports, it has made technically sound efforts in waste management. The production process incurs main costs, which include raw material costs, labor costs, and overhead costs, all identified as part of environmental costs. This research demonstrates that effective waste management can yield economic benefits while alleviating negative impacts on the environment.

Effectiveness of Financial Management in Traditional Snack Businesses (Home Industry Study in Makassar City) Sulfati, Andi; Rapanna, Patta; Sukarno, Zulfikry
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.v7i4.993

The results of the study show that effective and efficient financial management is critical to the success of the traditional hawker home industry in Makassar City. Measures such as separating personal and business finances, developing a clear budget, and consistently monitoring cash flow help ensure business stability and growth. The use of financial technology facilitates financial recording and analysis, while efficient raw material stock management can reduce wastage. In addition, maintaining an emergency fund and conducting regular financial evaluations help anticipate risks and improve efficiency. These strategies, if implemented with discipline, will support business sustainability and growth amidst competition.

PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA GURU PADA SMA NEGERI 4 TORAJA UTARA Gelianti, Gelianti; Pongtuluran, Althon K.; Pundissing, Rati
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.v7i4.994

The Influence of Leadership Style and Work Discipline on Teacher Performance at SMA Negeri 4 North Toraja. The aim of this research is to analyze the influence of leadership style and work discipline on teacher performance at SMA Negeri 4 North Toraja. The data collection procedures for this research are: observation, interviews and questionnaires. The data analysis technique is quantitative with multiple linear regression tests. The research results show (1) the Leadership Style variable (X1) partially has a significant effect on Teacher Performance (Y) at SMA Negeri 4 North Toraja. This is shown by the obtained value of tcount 1.825 > ttable 1.676. (2) Work Discipline (X2) partially has a significant effect on Teacher Performance (Y) at SMA Negeri 4 North Toraja. This is shown by the obtained value of tcount 1.710 > ttable 1.673. (3) Simultaneously Leadership Style (X1) and Work Discipline (X2) influence Teacher Performance at SMA Negeri 4 North Toraja. This is shown by the obtained value of Fcount12,692>Ftable3,197.

PRILAKU PENGELOLAAN KEUANGAN PENJUAL ES DAWET TERHADAP PENINGKATAN EKONOMI KELUARGA DI KOTA MAKASSAR Rustan, Rustan
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.v7i4.995

This study uses a phenomenological approach with a qualitative research design to explore the importance of good financial management for ice dawet sellers in Makassar, who are part of the informal sector and make a significant contribution to the local economy. The research findings indicate that the ability to record and analyze finances, utilize technology, and prepare accurate financial reports greatly assists sellers in accessing formal funding sources. This, in turn, can increase their production capacity and expand their market. With a good understanding and adequate financial training, ice dawet sellers are not only able to manage their income for savings and investment but also to meet other family needs. This enables their businesses to not only survive but also thrive, thereby having a broader positive impact on the well-being of their families and the surrounding community.

PENGARUH PEMBERIAN KREDIT USAHA RAKYAT TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN LUWU UTARA Rahmadani, Rezki; Hadrah, Hadrah; Jusman, Jusman
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.v7i4.997

The aim of this research is to determine the effect of providing people's business credit (KUR) on the performance of UMKM in North Luwu Regency. This research uses a qualitative method with a descriptive approach. The sampling technique used purportive sampling, the analysis method used was simple regression analysis. The research findings indicate that the provision of KUR (Kredit Usaha Rakyat, or People's Business Credit) has a positive and significant impact on the performance of UMKM (Micro, Small, and Medium Enterprises) in Luwu Regency. The study demonstrates that access to KUR financing has enhanced the operational efficiency, growth, and sustainability of local UMKM, helping them overcome financial constraints and improve their overall business performance. This highlights the importance of targeted financial support for small businesses, particularly in rural areas, to drive economic development and entrepreneurship.

PENGARUH KOMUNIKASI INTERNAL DAN KERJASAMA TIM TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA (BKPSDM) KABUPATEN TORAJA UTARA Kinni, Iga Deswyta; Tangkeallo, Dian Intan; Pagiu, Chrismesi
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.v7i4.998

The aim of this research is to find out whether there is an influence of Internal Communication and Teamwork on Employee Work Productivity at the Toraja Regency Personnel and Human Resources Development Agency. The data collection procedures for this research are: observation, questionnaires, and documentation. The method used in this research is the Quantitative Method using the Multiple Linear Regression method and processed using SPSS 26 The technique that researchers use in sampling is the census method (total sampling), namely a sampling method using all members of the population a total of 31. The results of calculations using the t test on the Internal Communication variable t count > t table with a value of (3.090) > (2.04841) and on the Team Collaboration variable t count > t table with a value of (10.280) > (2.04841). The conclusion of this research is that Internal Communication and Teamwork have a positive and significant effect on employee work productivity at the Toraja Regency Personnel and Human Resources Development Agency.

PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, ETOS KERJA DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN: STUDI PADA PT. TJIWI KIMIA Christianadi, Januar Ika; Sopiah, Sopiah; Zagladi, Arief Noviarakhman
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.v7i4.999

This study aims to analyze the impact of work discipline, work motivation, work ethic, and work environment on employee productivity at PT. Tjiwi Kimia. In the competitive era of globalization, employee productivity has become a crucial factor for a company's success, particularly in the manufacturing sector. The research uses a quantitative approach with an explanatory method and survey through questionnaires distributed to a sample of employees using stratified random sampling technique. The results of the analysis show that work discipline, work motivation, work ethic, and work environment significantly affect employee productivity, both individually and simultaneously. Work discipline and motivation were found to have the greatest contribution to improving productivity. The study concludes that managing these factors is essential for the company to enhance efficiency and competitiveness. Therefore, it is recommended that PT. Tjiwi Kimia improve its programs on discipline, motivation, and creating a conducive work environment to achieve optimal productivity.

EFEKTIVITAS PRILAKU SOSIAL EKONOMI PELAYANAN PUSKESMAS PADA MASYARAKAT MARGINAL DI KOTA MAKASSAR Calundu, Rasidin
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.v7i4.1000

A qualitative research study with a phenomenological approach found that Public Health Center (Puskesmas) staff in Makassar face various challenges when providing healthcare services to the public, especially those in marginalized groups. Human resource limitations, such as the shortage of medical personnel, force staff to handle a large number of patients within a limited time, which in turn lowers the quality of care. Inadequate infrastructure and facilities, such as limited inpatient rooms and a lack of medical equipment, hinder the ability to provide optimal diagnosis and treatment. Meanwhile, budget constraints make it difficult for Puskesmas to maintain its facilities and provide essential medications to the community. Additionally, the lack of public awareness and understanding of health issues results in many individuals seeking care only when their conditions have worsened. Negative perceptions that equate Puskesmas with low-quality healthcare services may deter people from utilizing these facilities. Furthermore, social and economic problems, such as limited financial resources and difficulty accessing transportation, present barriers for disadvantaged individuals in seeking healthcare. Therefore, it is crucial to foster collaboration among Puskesmas, the government, and the community to improve the quality of healthcare services, particularly for those who need extra attention.

THE INFLUENCE OF COMMUNICATION AND NON-PHYSICAL WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Panjaitan, Saur; Hidayat, Rahmat
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.v7i4.1002

This study aims to examine the Influence of Communication and Non-Physical Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable at PT Minebea AccessSolutions Indonesia Plant 2 (Case Study in the Assembly Department). This type of research is quantitative research. The number of samples is 121 employees working at PT Minebea AccessSolutions Indonesia Plant 2. The data used in this study are primary and secondary data, namely by distributing questionnaires and via google form to employees of PT Minebea AccessSolutions Indonesia Plant 2. This study uses the Lisrel 8.8 data processing application. The results of this study are (1) Communication does not affect Job Satisfaction, (2) Non-Physical Work Environment affects Job Satisfaction, (3) Communication and Non-Physical Work Environment simultaneously affect Job Satisfaction, (4) Communication affects Employee Performance, (5) Non-Physical Work Environment does not affect Employee Performance, (6) Job Satisfaction does not affect Employee Performance, and (7) Communication, Non-Physical Work Environment, and Job Satisfaction simultaneously affect Employee Performance.

Urgensi Memahami Karakteristik Mahasiswa Universitas Katolik Widya Mandira Kupang dalam Pembelajaran pada Kurikulum Merdeka Mulik, Cindy Esterina N.; Nelo, Yolanda Salesiana; Dhundu, Maria Gego
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.v8i1.1005

This research aims to identify the urgency of understanding the characteristics of Widya Mandira Kupang Catholic University (Unwira) students in the context of learning based on the Merdeka Curriculum. The Merdeka Curriculum aims to create relevant, flexible and meaningful learning, by giving students the freedom to develop their potential holistically. The research uses a descriptive qualitative method through literature study, by analyzing 5 relevant literature sources in the last four years. The research results show that understanding student characteristics, including cognitive, social, emotional and cultural aspects, is crucial to supporting the successful implementation of the Independent Curriculum. Lecturers who understand student characteristics can adopt inclusive and adaptive learning strategies, increasing student engagement, motivation and learning outcomes. In addition, this approach helps create a learning environment that supports the development of 21st century skills and students' readiness to face the challenges of the professional and social world. This research recommends training lecturers, strengthening technological infrastructure, collaborating with students, and continuing research to increase the effectiveness of learning at Unwira. Thus, a deep understanding of student characteristics is a key element in creating higher education that is responsive, inclusive and relevant to today's needs.

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Location Kota tangerang selatan, Banten INDONESIA

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+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