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Scientific Journal of Reflection : Economic, Accounting, Management and Business
ISSN : 26153009     EISSN : 26213389     DOI : -
Core Subject : Economy,
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
Articles 932 Documents
Penerimaan Minat Penggunaan Central Bank Digital Currency (CBCD) di Kalangan Generasi Z : Studi Kasus pada Mahasiswa FEB Universitas Katolik Widya Mandira Kupang Lian, Yohanis Pemandi; Lonak, Putri Debora; Bere, Sarlina Agustin Motu; Suban, Maria Petrosia Peni
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.v8i1.1006

Abstract

This research aims to understand the level of acceptance and interest in using Central Bank Digital Currency (CBDC) among Generation Z, especially students at the Faculty of Economics and Business (FEB) Widya Mandira Catholic University, Kupang. The method used is a qualitative method with a phenomological approach. This research explores perceptions, knowledge, and factors that influence students' interest in using CBDC as a digital currency innovation issued by the central bank. Data was collected through semi-structured in-depth interviews and through Focus Group Discussions (FGD) with a number of students from the Faculty of Economics and Business (FEB). The research results show high acceptance of the Central Bank Digital Currency (CBDC) among generation Z, especially students at the Faculty of Economics and Business (FEB) Widya Mandira Catholic University, Kupang, especially because of the convenience, security and efficiency offered by CBDC in digital financial transactions. The research results also show factors that influence interest in using Centarl Bank Digital Currency (CBDC).
Studi Partisipasi Mahasiswa Unwira Menabung Sampah di Bank Sampah Mutiara Timor Kota Kupang Sanggo, Maria Eusebia De Vercelli; Dhiu, Maria Rosamistika; Bunga, Fransiska Enjeline
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.v8i1.1007

Abstract

This study aims to determine the level of student participation in the waste bank program, factors that influence participation, and student knowledge about waste banks. Data were collected through a survey of 80 students of the Faculty of Economics and Business (FEB) and analyzed using descriptive qualitative methods. The results showed that 75.3% of students have used waste bank services and 58% regularly sort waste. Factors that influence participation include financial incentives provided (87.3%) and campus environment support (94.9%). In addition, 92.4% of students realized the positive impact of waste banks on the environment. This study also found that most students understand the types of waste accepted by waste banks (83.5%) and how they work (58.2%). Limitations of this study include limited time, distance, and limited number of respondents. Future research is recommended to involve a larger number of respondents. Other variables such as waste management and the environmental impact of participation should be added.
Pengaruh Pajak dan Kualitas Audit terhadap Transfer Pricing Ambarita, Dinar; Rahmadania, Siti Aisyah Nurrizqi
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.v8i1.1008

Abstract

This research aims to investigate the effects of Audit Quality and Audit Cost on Transfer Pricing. This research analyzed the financial accounts of international corporations listed on Bursa Efek Indonesia (BEI) from 2018 to 2022. This research employed a purposive sampling method to gather data from 19 international firms listed on Bursa Efek Indonesia between 2018 and 2022. This study utilizes second-level financial statements from each organization in the research sample. This study employs the following independent variables: Pay (X1), Audit Quality (X2), and Transfer Pricing (Y) as the dependent variable. The current study employs the panel data regression methodology. This article evaluates the research outcomes utilizing the Eviews 10 Student Version Lite crack. The research determined that the optimal model is the Fixed Effect Model (FEM). The findings of this study indicate that Pajak exerts a partial influence on transfer pricing, however audit quality does not demonstrate a partial effect on transfer pricing. Nonetheless, when both elements are concurrently considered, they exert a cumulative influence on Transfer Pricing.
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Produk Es Teh Solo oleh Konsumen Mahasiswa Fakultas Ekonomi Universitas Pamulang Dharma, Eka Adi; Bastian, M. Ibnu; Perdana, Adrinata; Yulianto, Yulianto
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.v8i1.1009

Abstract

This Study aims to test and prove the influence of price and product quality on purchasing decisions for Solo iced tea products. The population in this study were students from the economics and business faculty at Pamulang University, management study program. This research used a sample of 51 respondents. The research method used is nonprobability sampling with purposive sampling technique. The results of the research show that the relationship between the independent variables, namely consumer perception and promotion, has a relationship with the dependent variable, namely purchasing decisions. From partial testing, the T test shows that price has no positive effect on purchasing decisions and the product quality variable shows a positive and significant effect on purchasing decisions. It can be concluded that the price variable has no effect and product quality has an effect on purchasing decisions. The coefficient of determination (R Square) is 0.374. Purchasing decisions can be explained by the price and quality of the product by 37.4%, while another 64.6% can be explained by other factors not examined in this research.
Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Studi Empiris pada Pengguna Tokopedia Ronaldi, Irvan; Fajri, Ahmad; Moulida, Dhelia Rahma; Anreani, Neni; Daryati, Daryati; Yulianto, Yulianto
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.v8i1.1010

Abstract

The purpose of this study is to examine and demonstrate how product quality and promotions affect purchasing decisions on Tokopedia. The population of this study consists of students from the Management Study Program at the Faculty of Economics and Business, Universitas Pamulang. A total of 60 respondents were used as samples in this study. The research methodology employed is purposive sampling combined with nonprobability sampling. The results of the study show a relationship between the dependent variable, purchasing decisions, and the independent variables, product quality and promotions. The T-test, based on partial testing, indicates that product quality significantly and positively influences purchasing decisions. Additionally, the promotion variable also shows that promotions significantly and positively influence consumer purchasing decisions. It can be concluded that factors related to product quality and promotions have a significant and positive effect on purchasing decisions. Product quality and promotions explain 43.8% of the Coefficient of Determination (Adjusted R Square) value of 0.438, which explains purchasing decisions, while other factors not included in this study account for the remaining 56.2%.
Pengaruh Persepsi Konsumen dan Promosi terhadap Keputusan Pembelian Studi Empiris pada Pengguna Shopee Firas, Rakka; Rahmadani, Novitri; Marsya, Ayundia Putri; Ulinnuha, Rismathul; Yulianto, Yulianto
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.v8i1.1011

Abstract

The goal of this research is to test and demonstrate how consumer perceptions and promotions affect Shopee buying decisions. Students enrolled in the Management Study Program at Universitas Pamulang's Faculty of Economic and Business make up the study's population. A sample of 74 respondents was employed in this investigation. Purposive sampling combined with nonprobability sampling is the research methodology employed. The study's findings demonstrated the connection between the dependent variable, purchase decision and the independent variable, consumer perception and promotion. The T test, based on partial testing, demonstrates that consumer perception significantly and favourably influences purchasing decisions. Additionally, the promotion variable is acquired by demonstrating that the promotion significantly and favourably influences consumers' decisions to buy. It is possible to draw the conclusion that factors related to customer perception and promotions significantly and favourably influence purchasing decisions. Customer perception and promotion account for 57.2% of the Coefficient of Determination (R Square) of 0.572, which explains the purchase decision, other factors not included in this study account for the remaining 42.8%.
Gaya Hidup Elit di Kota, Sederhana di Desa: Ditengah Lemahnya Kondisi Ekonomi Mahasiswa Rantau di Kota Kupang Rosary, Yulia Oktaviana; Jaimun, Elfrida Trivonia; Seran, Maria Bernadette Esi; 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.v8i1.1013

Abstract

ABSTRACT The lifestyle phenomenon of out-of-town students in Kupang City shows a significant shift in behavior, where they tend to adopt an elite lifestyle despite economic limitations. This study aims to identify factors that influence students’ consumptive lifestyles, as well as their impact on their mental well-being. Using a qualitative approach through in-depth interviews, this study revealed that social pressure, the influence of social media, and the desire to be accepted in the social environment play a major role in shaping consumptive behavior. Out-of-town students often feel alienated and try hard to adjust to social norms that prioritize appearance. The results of the study indicate the need for stronger social support for out-of-town students to help them balance social aspirations with the economic realities they face, as well as the importance of education about financial management to prevent excessive consumptive behavior.
ANALISIS POTENSI EKONOMI WILAYAH PURWOMANGGUNG (Studi di Kabupaten Purworejo, Wonosobo, Kab. Magelang, Kota Magelang, Temanggung) Septiani, Reni Eka; Dewi, Aditya Kumala; Rahmah, Syifaur; Firdaus, Anzar Alfat
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.v7i4.1014

Abstract

This study aims to analyze the basic and nonbasic sectors in 17 GDP sectors in the Purwomanggung economic development area. The data used is constant price GDP data from the Central Statistics Agency (BPS). The analysis method applied is Local Quotient (LQ) analysis. The results of the study show that the Purworejo area has 9 base sectors, Wonosobo has 8 base sectors, Magelang Regency has 15 base sectors, Magelang City has 13 basic sectors, and Temanggung has 9 base sectors. The results of the research can be used as a reference for local governments in the Purwomanggung Economic Development Area to develop their regional potential to be able to meet local and external needs, improve welfare, and create a dynamic economy.
Implementasi Prinsip Etika Bisnis Islam dalam Transaksi Jual Beli pada Pasar Tuasan Kota Medan Hayati, Fitri; Fikri, Tyo Azharil; Yahman, Qaila Nailaya; Anggina, Ita Ayu; Fadilah, Cut
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.v8i1.1015

Abstract

This study discusses the implementation of Islamic business ethics principles in buying and selling transactions at Pasar Tuasan, Medan City. Buying and selling transacti ons are essential activities to meet daily needs. Pasar Tuasan serves as a place for social interaction and meetings between sellers and buyers. However, rapid economic development has led to unhealthy business competition, characterized by deceptive practices that harm consumers. Therefore, the application of Islamic business ethics is crucial to maintaining honesty and transparency in transactions. This research employs observation and interviews to collect data from grocery traders at Pasar Tuasan. The findings indicate that while some traders have implemented Islamic business ethics principles, there are still shortcomings in terms of openness regarding the quality of goods sold. This study aims to reveal how buying and selling transactions should be conducted in accordance with Islamic business ethics.
PERAN KEPUASAN KERJA DALAM MENINGKATKAN KINERJA DOSEN: STUDI PENGARUH MOTIVASI DI UNIVERSITAS PAMULANG Sutoro, Moh.
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.v7i4.1016

Abstract

This study aims to examine the influence of motivation on performance through job satisfaction. Motivation is considered a key factor that drives individuals to perform well, and job satisfaction is believed to mediate this relationship. The background of this study is rooted in the understanding that high motivation can lead to increased job satisfaction, which ultimately enhances employee performance. The purpose of this research is to analyze the direct and indirect effects of motivation on performance through job satisfaction using path analysis. A quantitative approach with a survey method was employed. The sample consisted of 290 lecturers from Universitas Pamulang, selected through simple random sampling. Data was collected using a questionnaire focusing on motivation, job satisfaction, and performance. Path analysis was applied to examine the relationships between these variables. The findings show that motivation has a significant positive effect on job satisfaction, which in turn positively impacts performance. This suggests that motivated lecturers tend to be more satisfied with their jobs, leading to improved performance in teaching and other academic responsibilities. Based on these results, it is recommended that universities focus on enhancing motivation among lecturers to foster job satisfaction, which can further improve their performance.

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