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INDONESIA
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
Pengaruh Customer Relationship Management (CRM) dan Promosi terhadap Loyalitas Pelanggan XL Axiata Choirulloh, Alif; Waruwu, Ariyanti Martina; Prastowo, Bagas; Telaumbanua, Pasrah; 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.v8i1.1017

Abstract

Customer Loyalty is one of the challenges for telecommunication companies, including XL Axiata. In a highly competitive industry, companies need to implement effective strategies to maintain customer loyalty. Two strategies that can be adopted are Customer Relationship Management (CRM) and promotion. CRM helps companies build long-term relationships with customers, while promotions drive loyalty and increase customer engagement. This study aims to explore the role of these two factors in increasing customer loyalty at XL Axiata. Data was collected through questionnaires distributed to students of Pamulang University Management Study Program who are XL Axiata customers. The results showed that CRM has no significant effect on customer loyalty, while proper promotion can significantly increase customer loyalty.
Pengaruh Stres Kerja dan Lokus Kendali terhadap Kinerja Guru Budiyarti, Nelly; Handayani, Henni Rahayu; Abadi, Hadi Prana
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.v8i1.1018

Abstract

This research aims to determine the effect of work stress and locus of control on teacher performance. This research targets teachers at SMA Negeri 15 South Tangerang City with a saturated sample of 60 teachers. The data collection technique uses a questionnaire with measurement scale is Likert scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS software. The research results show that 1). Work stress and locus of control simultaneously have a positive effect on teacher performance; 2) work stress partially has a positive effect on teacher performance; and 3) locus of control partially does not have a positive effect on teacher performance. It is hoped that this research can contribute to improving teacher performance through controlling work stress by managing the division of teacher tasks based on teacher competence and time allocation, and increasing locus of control.
Dampak Return on Asset dan Return on Equity terhadap Harga Saham PT Bank Mandiri Tbk Kurun Waktu 2011 Hingga 2020 Supriatna, Agus
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.v8i1.1019

Abstract

This study aims to investigate how two key financial ratios, Return on Assets (ROA) and Return on Equity (ROE), influence the stock price of PT. Bank Mandiri Tbk. The data spans from 2011 to 2020, covering a period of 10 years. A quantitative research method was employed to collect and analyze the data. To ensure the robustness of the findings, several classical assumption tests were conducted. These tests assess the reliability of the regression analysis model and ensure that the underlying assumptions of normality, multicollinearity, heteroscedasticity, and autocorrelation are met. By using SPSS version 26, regression analysis was performed to determine the relationship between ROA, ROE, and the stock price. The results indicate that both ROA and ROE significantly influence the stock price when considered together. This conclusion is based on the F-statistic value of 23.117, which exceeds the critical F-value of 4.74 at a 95% confidence level (? = 5%). This means that the independent variables, ROA and ROE, have a statistically significant collective impact on the stock price of PT. Bank Mandiri Tbk during the period under study. In summary, the study provides evidence that the financial performance indicators (ROA and ROE) are strong predictors of stock price movements, offering valuable insights for investors and stakeholders in evaluating the company's market value.
Financial Performance and Managerial Ownership on Financial Distress: Evidence from Indonesian Consumer Non-Cyclicals Sector Muzrina, Rina; Anisa, Anisa
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.v8i1.1020

Abstract

This study aims to analyze the influence of financial performance, and managerial ownership on financial distress. The sample used was 15 companies in the Consumer Non Cyclicals sector listed on the Indonesia Stock Exchange during the period from 2019 to 2023 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that is used as a research sample. Analysis of research results using the help of Eviews software 13. The results of the study show that the Financial Performance proxied by Return on Asset partially affects Financial Distress. Financial Performance proxied by Return on Equity partially affects Financial Distress. Managerial ownership partially affects Financial Distress.
PENGARUH WORK LIFE BALANCE DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT YAMAHA MUSIC MANUFACTURING INDONESIA (Studi Kasus Departemen Produksi) Mardiyana, Mardiyana; 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.v7i4.1021

Abstract

This study aims to determine the effect of Work Life Balance, Non-physical Work Environment, and Job Satisfaction on Employee Performance at PT Yamaha Music Manufacturing Indonesia, especially in the production department of research methods using quantitative approaches. The population used in this study was employees of PT Yamaha Music Manufacturing Indonesia in the production department as many as 133 samples. The data used in this study are primary and secondary data, namely by distributing questionnaires and through google forms to employees of PT Yamaha Music Manufacturing Indonesia. The analysis technique in this study used the Lisrel 8.8 application. The results of this study are (1) Work Life Balance does not affect job satisfaction, (2) Non-physical Work Environment affects Job Satisfaction, (3) Work Life Balance and Nonphysical Work Environment simultaneously affect Job Satisfaction, (4) Work Life Balance does not affect Employee Performance, (5) Non-physical Work Environment affects Employee Performance, (6) Job Satisfaction affects Employee Performance, and (7) Work Life Balance, Non-physical Work Environment and Job Satisfaction simultaneously have no effect on Employee Performance.
Analisis Penerapan Akuntansi dalam Pengelolaan Dana Simpan Pinjam RT di Fafinesu B, Kecamatan Insana Fafinesu, Kabupaten TTU Neno, Modesta; Balenaen, Amanda Leontin Barek; Jemadu, Santhya Evita; 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.v8i1.1023

Abstract

Several Neighborhood Associations in Fafinesu B Village have formed savings and loan business groups with the aim of providing loans to members or other residents who need urgent funds. All financial management processes are carried out simply which makes the results obtained relatively minimal. This study was conducted with the aim of analyzing the application of accounting principles in the management of savings and loan funds. The research method used is a descriptive qualitative approach and data collection is carried out using interview, observation and questionnaire techniques. The results indicate that all RT savings and loan business groups have not applied general accounting principles. Financial records are limited to transactional records of loans per person and their installments and are not accompanied by profit and loss reports, balance sheets, financial statements. At the end of the period when the management is accountable, the final balance along with the final profit obtained verbally and the focus of the group members is the final results obtained without going through the process of supervision and control so that problems are often found, including some groups getting less profits, some borrowers are unable to repay the loan. Some members do not get loans and even some groups cannot continue the business in the next period. Simple accounting recording training needs to be carried out for savings and loan fund managers and members so that in their operations this business can implement a systematic and effective accounting system in order to reduce problems.
Pengaruh Kinerja dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Klinik AA+ Dental Care Sakra Lombok Timur Talidobel, Susilo; Jati, L. Jatmiko; Assa’ady, M. Chothibul Umam; Wardi, Putri Amalia
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.v8i1.1027

Abstract

Performance and quality of service are closely related to customer satisfaction. The progress of a company is influenced by the company's ability to serve its customers. The services provided by the company must pay attention to the standard quality given to customers and must even exceed what is expected by customers so that customer satisfaction can be easily obtained by the company, because it can make customers continue to use the company's services. This study aims to determine the effect of performance and quality of service on customer satisfaction at the AA + Dental Care Sakra Clinic. The method used in this study is a quantitative method. The sample of this study was 60 respondents who were determined by Systematic Random Sampling. The results of this study indicate that the effect of service quality has a strong relationship with customer satisfaction. This can be shown from the results of the correlation coefficient test, the results of the determination coefficient test obtained a significant effect so that it means that customer satisfaction can be influenced by service performance; although customer satisfaction is still influenced by other factors that are not examined in this study.
Strategi Optimalisasi Google My Business (GMB) dalam Meningkatkan Daya Saing Digital UMKM di Kelurahan Kampung Baru Kota Medan Iskandar, Ihsan
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.v8i1.1028

Abstract

The rapid advancement of information technology has driven micro, small, and medium enterprises (MSMEs) to adapt digital marketing strategies to remain competitive. This study analyzes the impact of Google My Business (GMB) in enhancing the online marketing performance of MSMEs in Kelurahan Kampung Baru, Medan City. The research involved direct mentoring for 15 selected MSMEs to register and optimize their GMB profiles. The method included observational analysis through GMB analytics to measure visibility improvements. Findings indicate that GMB significantly increases business visibility, with the highest profile view reaching 137 and the lowest at 5 views within a week. GMB also facilitates easier customer access to business information, contributing to broader market reach and improved sales potential. This study emphasizes the strategic role of GMB in empowering MSMEs to adapt to the digital era and expand their market penetration.
Mungkinkah Nilai Perusahaan Dapat Menurun jika Melakukan Penghindaran Pajak dengan Melihat Kepemilikan Institusional Perusahaan Supriadi, Adi
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.v8i1.1029

Abstract

The purpose of this study is to examine how much impact the tax avoidance complex and institutional ownership can have on the value of companies listed on the Indonesian stock exchange. The object of this study is a professional company listed on the stock exchange, data taken from annual reports and websites of sample companies. The analysis tool uses eviews 9, research data for the period 2019 to 2023. The results of this study are around 3.4% of the company's value is influenced by tax avoidance and institutional ownership, but the rest is still influenced by other factors, so that further researchers can add tax planning variables with various proxies to further increase the company's value. Recommendations for companies not to do a lot of tax avoidance that is not in accordance with regulations because it will reduce the company's value. It can be seen from the negative influence between company value and tax avoidance.
Implementasi Software Solidworks dalam Perancangan Produksi Lemari untuk Efisiensi Waktu Produksi Prasetyo, Ahmad; Sihole, Asep Tiroy Pardamean; Khairunisa, Meutia Dwina; Najibbulloh, Muhammad; Atmayati, RAhmita
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.v8i1.1030

Abstract

The design of furniture products, such as cabinets, requires precision and considerable time, especially in the design and prototyping stages. With the development of technology, the use of computer-aided design (CAD) software such as Solidworks is a solution to improve efficiency in product design. This journal discusses the implementation of Solidworks in cabinet planning, with a focus on reducing production time and improving design accuracy. Through the use of Solidworks, the design process can be digitized, allowing designers to create more accurate and easily modifiable 3D models, and reducing errors that often occur in manual design. In addition, the simulation and analysis features in Solidworks also facilitate the identification of problems before the production stage begins, thereby reducing the risk of errors in the manufacture of cabinets. The results of this software application show that the time required to design cabinets can be significantly reduced, by increasing the efficiency of production time, reducing material waste, and accelerating prototyping. Therefore, the use of Solidworks is very effective in improving time efficiency and product quality in the furniture industry.

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