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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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Government Policy in Health Services: Kebijakan Pemerintah dalam Pelayanan Kesehatan Elungan, Anjely N. F.; Tjenreng, Muhammad Baharuddin Zubakhrum
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.v8i1.1031

Government policies in health services play an important role in ensuring access and quality of health services for all levels of society. This policy covers various aspects, from the provision of health facilities, financing, to the regulation of health workers and supervision of the health system. The government is responsible for designing and implementing policies that can reduce inequalities in access to health, increase the efficiency of the health system, and ensure quality and affordable services for the community. In this context, health policies must be adaptive to the dynamics of social, economic and technological developments. This research aims to analyze various policies that have been implemented by the government in the health sector, as well as the challenges and opportunities faced in their implementation. By understanding this policy, it is hoped that more effective solutions can be found to improve the quality of health services in the future.

Peran Public Ownership dalam Memoderasi Hubungan Growth Option, Investment Opportunity Set, Corporate Governance dengan Kinerja Keberlanjutan: Studi Empiris pada Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2019-2023 Wulandari, Fitri; Khotimah, Husnul; Luthfiah, Yussi Dwi; Febriyanto, Muhammad Ikhsan
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.v8i1.1032

This research examines the influence of growth options on sustainability performance, the influence of investment opportunity sets on sustainability performance, the influence of corporate governance on sustainability performance in primary consumer goods sector companies on the Indonesia Stock Exchange. This research also examines the role of public ownership as a moderator. The research method used in this research is the Quantitative Research Method with Purposive sampling. By using the eviews program, this research has proven that the Investment Opportunity Set has an effect on sustainability performance, while Growth Options and Corporate Governance have no effect on sustainability performance. At the same time, this research also finds that public ownership can weaken the influence of corporate governance on sustainability performance.

Analisis Efektifitas Kebijakan Pengaduan Publik dalam Pelayanan Adminitrasi Publik Bunda, Maria Rosalia; Tjenreng, Muhammad Baharuddin Zubakhrum
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.v8i1.1033

This study aims to analyze the effectiveness of public complaint policies in improving the quality of public administration services. The research uses a qualitative approach with a descriptive method. Data were collected through interviews, document studies, and direct observation. The results show that public complaint policies play an important role in enhancing public participation and government accountability. However, the effectiveness of these policies still faces challenges, such as the lack of responsiveness from officers and limitations in technological infrastructure. This study recommends improving training for officers, optimizing information technology, and raising public awareness of complaint mechanisms.

Strategi Optimalisasi Produksi dan Keuntungan Ayam Geprek Menggunakan Metode Simplex: Studi Kasus Ayam Geprek AA Ray Hidayah, Natari Dia Alika; Yanti, Evida; Pranata, Rio; Williandi, Bambang; Yehezkiel, Steven
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.v8i1.1034

This research aims to assist Ayam Geprek restaurants in optimizing the production of Ayam Geprek using the simplex method. The primary objectives are: 1) To determine the ideal number of Ayam Geprek to be produced to maximize profits, 2) To analyze whether the current production of Ayam Geprek has already achieved maximum profitability, 3) To assess the efficiency of raw material and resource utilization in the production process, and 4) To evaluate the impact of the simplex method on profit changes and resource utilization. Data for the research was collected through direct observation, involving information about raw materials, labor, and customer demand. The analysis was conducted using QM for Windows software to determine the optimal results. The findings indicate that the simplex method can help improve efficiency, utilize resources more effectively, and maximize profits.Warung Makan Ayam Geprek AA Ray faces challenges in managing production optimally to maximize profits. Based on both manual calculations and the simplex method using QM for Windows, it was found that the maximum profit of 850,000 can be achieved by producing 0.5 units of Ayam Geprek (X1) and 3 units of Lele Geprek (X2).

Pengaruh Ukuran Perusahaan dan Debt to Equity Ratio terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Girsang, Elysia Fianni; Rahmi, Namira Ufrida; Nasution, M. Irsan
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.v8i1.1039

This study aims to examine and analyze the impact of Company Size and Debt to Equity Ratio on Profitability in food and beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population consists of 30 companies, and the sample includes 20 companies. Partial statistical tests show that the significance value of company size is 0.005<0.05, meaning Ha is accepted and Ho is rejected, which indicates that company size has a partial effect on profitability. Similarly, the significance value for the Debt to Equity Ratio (DER) is 0.025<0.05, meaning DER has a simultaneous effect on profitability. The results of the F-test show a significance value of 0.005<0.05, indicating that, simultaneously, company size and DER affect profitability in food and beverage companies listed on the IDX during the 2021-2023 period. The coefficient of determination test shows a value of 0.140, meaning that 14% of profitability can be influenced by company size and debt to equity ratio, while the remaining 86% is influenced by other variables outside the scope of this study.

Penerapan Model Arima untuk Memproyeksi Tren Harga TBS Sawit di Provinsi Jambi Sujarwo, Rakhma Melati
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.v8i1.1040

The palm oil industry in Indonesia, especially in Jambi Province, plays an important role in the economy, contributing to GDP, employment, and exports in Indonesia. However, farmers and industry players face challenges in the form of fluctuations in palm oil FFB prices, which are influenced by domestic factors such as government policies and weather, as well as external factors such as global market demand for CPO and renewable energy policies. Therefore, research into projecting future palm oil FFB prices is needed as a reference in determining strategies for farmers and palm oil business actors, including policy makers. One way to predict these prices is to use a statistical model that identifies price movement patterns based on historical data, namely the ARIMA model. Thus, the objectives of this study are (1) to estimate the optimal ARIMA model based on the characteristics of the available price data, and (2) to identify projections of future price trends by applying the ARIMA model. The price data used is weekly price data for the period 2019-2024. Several validity tests such as the Unit Root and White Noise tests are used in the ARIMA model estimation process. The ARIMA (1,1,1) model was selected as the most optimal and effective model for projecting the price of Palm Oil Fruit Bunches for 52 weeks in 2025, where the trend shows a positive direction.

Analisis Pengaruh Profit Margin dan Price Earning Ratio terhadap Return on Investment: Studi Empiris pada Perusahaan Sektor Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Abdullah, Mu'ammar; Hendrawan, 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.v8i1.1041

The purpose of this study is to examine how the Price Earning Ratio and Profit Margin affect Return on Investment in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The methodology used in this study is quantitative with multiple linear regression analysis. The results indicate Profit Margin has a significant positive impact on ROI, while the Price Earning Ratio does not show a significant effect. This study suggests that both factors significantly influence ROI, although PER does not demonstrate a significant impat. These findings also provide insights for investor in makin investment decisions and assist companies in improving operational efficiency and financial transparency.

Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kepuasan Kerja Karyawan pada CV. Eagle Machinery Indonesia, Tangerang: budaya organisasi, motivasi kerja, kepuasan kerja Kamsidik, Kamsidik; Krisnaldy, Krisnaldy; Indrayadi, Rachmat
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.v8i1.1042

This research aims to analyze the partial influence of organizational culture and work motivation on job satisfaction at CV. Eagle Machinery Indonesia, Tangerang. The study also examines the simultaneous impact of both organizational culture and work motivation on job satisfaction. The research adopts an associative approach with a quantitative method, involving a population of 125 respondents and a sample of 96 respondents determined using the Slovin formula. Data were collected through questionnaires, and data analysis techniques included validity and reliability tests, classical assumption tests, multiple regression analysis, and hypothesis testing using t-tests, f-tests, and coefficient of determination. The findings reveal that organizational culture has a significant partial effect on job satisfaction, as does work motivation. Furthermore, organizational culture and work motivation simultaneously influence job satisfaction. The results indicate that organizational culture and work motivation contribute 74.9% to job satisfaction, with the remaining 25.1% influenced by other factors. Based on these findings, it is recommended that the company enhances job satisfaction by improving strategies related to organizational culture and work motivation for its employees. This study underscores the importance of fostering a positive organizational culture and motivation to improve overall employee satisfaction at CV. Eagle Machinery Indonesia.

Peran Kepemimpinan dan Kompensasi dalam Meningkatkan Kepuasan Kerja Dosen: Analisis Kausalitas Mawardi, Syamsi; Mukrodi, Mukrodi
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.v8i1.1043

Job satisfaction among lecturers is a crucial factor in improving the quality of higher education. Various studies indicate that leadership and compensation play significant roles in shaping lecturers' job satisfaction. However, challenges remain in ensuring these aspects function optimally within academic institutions. This study aims to analyze the influence of leadership and compensation on lecturers' job satisfaction. The research employs a quantitative method using multiple linear regression analysis. Data were collected through a survey of lecturers at a university and analyzed to examine the relationship between leadership, compensation, and job satisfaction. The results show that leadership and compensation have a positive and significant influence on lecturers' job satisfaction, with a determination value of 0.755. This finding indicates that these two factors contribute substantially to shaping job satisfaction among lecturers. These findings highlight the need for higher education institutions to enhance leadership quality and implement a fair and competitive compensation system to create a more productive work environment. Therefore, this study provides insights for university administrators in designing strategic policies to improve lecturers' satisfaction and performance.

Analisis Strategi Sosial Media Marketing Kopi Kenangan melalui Instagram Feeds Putra, Ida Bagus Ardhi; Darmawan, I Made Dwi Hita
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.v8i1.1044

This study aims to analyze the social media marketing strategy implemented by Kopi Kenangan on the Instagram feed posts of @kopikenangan.id This research uses a qualitative descriptive method with a netnographic approach. Data sources were taken from 108 Instagram feed contents of @kopikenangan.id from November 2023 to February 2024. The data analysis techniques involve both qualitative and quantitative descriptive analysis. The research findings indicate that the type of content used in the Instagram feed is predominantly video content, compared to Single Image and Carousel posts. Kopi Kenangan employs a content marketing strategy that includes Awareness, Promotion, Collaboration, User Generated Content, and Product Information. This strategy aims to increase product sales as well as enhance awareness and interaction with followers on the Instagram account @kopikenangan.id. The social media marketing strategy implemented by Kopi Kenangan can serve as a reference for other businesses that wish to maximize Instagram as a communication and marketing platform to enhance awareness and engagement with consumers.

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Editorial Address Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

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+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