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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
PENGARUH ENVIRONMENTAL DISCLOSURE, INSIDER OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP FIRM PERFORMANCE Cahyani, Yenni; Ruhiyat, Endang; Holiawati, Holiawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.1068

Abstract

This study aims to examine and analyze the effect of Environmental Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance. This research is a type of quantitative research using secondary data in the form of an annual report of 50 population of Industrial sector companies listed on the Indonesia Stock Exchange during 2017-2022 with a total of 120 observational data. The data analysis method in this study was carried out using Panel Data Regression Analysis using the statistical tool e-views 9 and obtained results that partially Envirometal Disclosure and Leverage have an effect on Firm Performance while Insider Ownership and company size have no effect on Firm Performance while simultaneously Envirometal Disclosure, Insider Ownership and Firm Size with Leverage as a Control Variable on Firm Performance.
Pengembangan Aplikasi “Talkbuddy” Berbasis Android sebagai Media Komunikasi dan Pembelajaran untuk Mahasiswa Tunarungu Ibnurhus, Gigih Amrillah; Septa, Septa
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.v8i1.1069

Abstract

This study aims to develop the TalkBuddy application, an Android-based platform designed as an inclusive communication and learning medium for deaf students at Pamulang University (Unpam). The application is tailored to meet the needs of deaf students by offering features such as voice-to-text for transcribing conversations, group discussions resembling messaging platforms, access to learning modules, educational videos, the latest education-related news, and a story-sharing space for personal experiences. The research adopts the Research and Development (R&D) method with a data analysis framework encompassing the stages of concept, design, material collection, assembly, testing, and distribution. The trial subjects include two deaf students from Unpam who participated in testing the application to evaluate the effectiveness and practicality of its features. Data were collected through interviews, observations, and questionnaire responses during the trial process. The findings indicate that the TalkBuddy application effectively enhances accessibility and facilitates communication for deaf students. The application's features are deemed relevant and supportive of inclusive learning processes. Moreover, it provides a constructive solution to communication challenges in academic environments. This study is expected to serve as a stepping stone in the development of inclusive technology for higher education.
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan pada PT. Exabb Energy Nusantara Abdullah, Abdullah; Noviyanti, Iis; Kristianti, Lily Setyawati; Asmalah, Lia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1070

Abstract

In the current competitive business environment, understanding the factors that influence employee performance is essential for organizations to enhance their productivity and overall success. This study aims to investigate the impact of employee discipline and motivation on employee performance at PT. Bank Index Selindo KC. Pluit. The research utilizes a quantitative approach, and data processing is performed using statistical analysis. The sample size was determined using Slovin's formula with a 5% margin of error, resulting in 109 respondents. The data analysis methods include validity tests, reliability tests, classical assumption tests, autocorrelation tests, regression analysis, t-tests, F-tests, and the coefficient of determination. The results of the analysis indicate that employee discipline does not have a significant impact on performance when examined independently, while motivation has a positive and significant effect on employee performance. Furthermore, both employee discipline and motivation, when considered together, significantly affect employee performance. These findings suggest that motivation plays a key role in improving employee performance, while discipline alone may not be as influential. Organizations should focus on strategies to enhance motivation to achieve better performance outcomes.
Pengaruh Motivasi Intrinsik dan Insentif terhadap Kinerja Pegawai pada PT Pos Indonesia (Persero) Kota Tangerang Hindriari, Reni; Rosa, Tasya Fahriatur
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1071

Abstract

This research aims to examine the effect of intrinsic motivation and incentives on employee performance at PT Pos Indonesia (Persero) in Tangerang, both individually and simultaneously. Understanding these factors is crucial for organizations seeking to improve employee productivity and satisfaction. This study employs an associative method with a quantitative approach. The population consists of 56 employees, and a saturated sample technique was used, where all members of the population are included as samples. The analysis methods involve instrument testing, validity and reliability tests, classical assumption tests, and regression analysis, all using SPSS version 26. The research findings indicate that intrinsic motivation has a positive and significant impact on employee performance, suggesting that motivated employees perform better. Similarly, incentives also positively affect employee performance, reinforcing the importance of rewarding employees. When both intrinsic motivation and incentives are considered together, they show a substantial influence on performance. This implies that both individual and combined efforts of motivation and rewards are essential for improving employee productivity. The results emphasize the importance of a well-balanced motivational strategy and incentive system in enhancing employee performance, contributing to organizational success.
Penggunaan Podcast sebagai Alat Komunikasi Pemasaran Studi Kasus Penerimaan Mahasiswa Baru Universitas Pamulang Fauzi, Rini Dianti; Anggraini, Katry; Sewaka, Sewaka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1072

Abstract

Podcasts as a digital audio medium have experienced rapid growth in recent years. Its flexible and accessible format makes it an effective tool for conveying information and building relationships with audiences.  Marketing communication is a means used in an effort to inform, persuade and remind consumers either directly or indirectly about the products and brands they sell. Marketing communication is a means used in an effort to inform, persuade and remind consumers either directly or indirectly about the products and brands they sell.  The purpose of this research is to determine the use of podcasts as a marketing communication tool: Case Study of Pamulang University New Student Admissions. This research uses interpretative qualitative research methods. There are several techniques that can be used for the data collection process. In this research, the data collection techniques used were observation, documentation, literature study. The research results show that Podcasts have become an effective medium in Pamulang University's marketing communications strategy. Through podcasts, universities can convey various important and interesting information to prospective students in a more personal and easily accessible way.  In addition, podcasts provide flexibility for prospective students to listen to information anytime and anywhere. The audio format presented in podcasts allows listeners to absorb information more comfortably compared to reading brochures or viewing promotional videos. Podcasts can create a stronger emotional connection with prospective students.
Pengaruh Bahan Baku Halal dan Persepsi Halal terhadap Minat Pembelian Menu KFC di Bandar Lampung dengan Country of Origin sebagai Variabel Mediasi Mahardi, Yoan Firdaus; Bakti, Dadang Karya; Nugeraha, Prasetya
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1075

Abstract

In the context of globalization and increasing consumer awareness of halal food, understanding the factors that influence purchase decisions is crucial. Therefore, this study focuses on how halal raw materials and perceptions affect purchase intention, as well as the role of country of origin in shaping these decisions. This research aims to examine the influence of halal raw materials and halal perceptions on purchase intention, with the country of origin acting as a mediating variable in purchasing KFC menu items in Bandar Lampung. A quantitative approach was used in this research, with data collected through a Google Form questionnaire distributed via social media, involving 97 respondents from Bandar Lampung. The data analysis was performed using Structural Equation Modeling (SEM) PLS. The results of the study indicate that halal raw materials, halal perceptions, and country of origin all have a positive and significant impact on purchase intention for KFC menu items. This suggests that consumers in Bandar Lampung place significant importance on halal aspects when selecting products, and that the country of origin has a positive influence on their purchase decisions. The implications of these findings suggest that KFC should pay more attention to the halal aspects of its ingredients and ensure clear communication about product quality. Additionally, managing the country of origin image effectively can help boost consumer purchase intention.
Pengaruh Lingkungan Inerja Karyawan dan Motivasi terhadap Kinerja Karyawan Pada PT BFI Finance Tbk Widowati, Widowati; Juanda, Angga; Wati, Lia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1077

Abstract

The importance of this research stems from the need to understand how these two factors influence employee performance, which is critical for organizational success. This study aims to examine the impact of the work environment and motivation on employee performance at PT. BFI Finance Indonesia Tbk, both individually and collectively. The research employs a quantitative descriptive method with a total population of 82 employees, using a saturated sampling technique, where all 82 individuals were selected as respondents. Data analysis includes regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The findings reveal that the work environment has a significant positive impact on employee performance, indicating a strong correlation between these two variables. The research further shows that motivation also significantly influences employee performance, with a similar strong relationship observed between motivation and performance. When both variables are considered together, the results suggest that both the work environment and motivation contribute significantly to employee performance. These findings imply that enhancing the work environment and fostering motivation could lead to improved employee performance. The study's implications emphasize the importance of creating a supportive and motivating work environment as a strategy for improving employee productivity and organizational effectiveness.
Studi Kasus Perang Saudara di Yugoslavia pada Tahun 1991 - 1992 Ditinjau dari Aspek Hukum Humaniter dan HAM serta Manfaatnya bagi TNI Angkatan Laut Wicaksono, Isa Agung; Prawiro, Suharno; Achmad, Achmad
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1079

Abstract

This study aims to analyze the civil war that occurred in Yugoslavia between 1991 and 1992, focusing on the perspective of humanitarian law and human rights (HAM). The war involving various ethnic groups had a major impact on civil society and challenged the application of humanitarian law principles, such as protection of civilians and limitations on the use of force in conflict. This study also explores the implications of the civil war on international policy and the role of the Indonesian Navy, especially in implementing the principles of humanitarian law and human rights in the context of military operations abroad. Through a case study approach, this study is expected to provide a deeper understanding of the importance of strengthening the capabilities of the Indonesian Navy in dealing with armed conflict situations while still prioritizing the protection of human rights and international humanitarian law. The benefits of this study can be a reference for improving the training and readiness of Indonesian navy troops in facing international peacekeeping tasks in the future. when viewed from humanitarian law and human rights, namely the existence of an educational aspect, one of which is the importance of the role of diplomacy for the Indonesian Navy in accordance with the role carried out in efforts to maintain peace and defense and security cooperation, especially at sea as part of national diplomacy. The existence of an inspirational aspect, one of which is the need for peace values ??and maintaining good relations and establishing cooperation in regional and global environments to avoid war by seeking diplomatic functions and the existence of an instructive aspect, one of which is that International Humanitarian Law and Human Rights must be a guideline for every Indonesian Navy soldier in carrying out their duties, especially officers and commanders in the Unit.
The Influence of Environment, Social, Governance (ESG) on Company Value on the Indonesian Stock Exchange Supranata, Mardani; Marsono, Acong Dewantoro; Lailiyah, Nadhifatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1081

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on firm value in companies listed in the LQ45 Index for the period 2023. ESG has become an important factor in investment decisions, as global awareness of sustainability and corporate responsibility increases. This study uses linear regression to examine the relationship between ESG, firm size, and leverage on firm value as measured by Tobin's Q ratio. The results show that ESG and firm size have a significant effect on firm value, while leverage has no significant effect. Companies with higher ESG scores tend to have better market value, as investors see it as an indicator of better risk management and business sustainability. In addition, firms with larger size tend to be better able to adopt ESG practices effectively, which increases competitiveness and market confidence. In contrast, high leverage does not directly contribute to firm value, as the financial risks posed may hinder the implementation of sustainability strategies. The implication of this study confirms that the implementation of ESG not only increases the value of the company but also supports business sustainability in the long run. For investors, ESG can be a key consideration factor in assessing company performance and prospects. Meanwhile, for regulators and company management, these results reinforce the urgency of ESG transparency and implementation to maintain competitiveness and business sustainability.
Analisis Indeks Beban Kerja dan Daftar Susunan Personel dalam Rangka Validasi guna Mewujudkan Organisasi TNI Angkatan Laut yang Adaptif Yudistira, Henky Irawan; Fartianto, Gurtom; Achnaf, Mochamad
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1084

Abstract

A human resource management system can help in tracking and analyzing workloads in real-time and provide better insights for workforce planning. Advanced analytics tools can be used to predict future workforce needs and adjust the number of personnel according to existing trends and work patterns. The purpose of this study is to find out and analyze how the calculation of the Workload Index will be used for validation, To find out and analyze how to prepare the recommended Personnel Composition List in the implementation of organizational validation, To find out and analyze how the organizational validation process works. In this study, the researcher used a qualitative method with a descriptive analysis approach. Qualitative research methods are a method or research method that emphasizes more analysis or descriptiveness. Research activities are carried out in Srenaal and Spersal with the research instrument being the researcher himself, which means that the researcher himself makes observations and takes research data. The sample of data sources used by the researcher used purposive sampling. The conclusion of the results of this study is that the Task Force Workload Index Calculation must be filled by each Navy personnel according to their position space, but in the field there are many personnel who are BKO, Based on the results of interviews with seven informants, it shows that the list of personnel composition there is no coordination between the task force that proposes validation and the Spersal Ban II, the determination of the number of willing personnel on the basis of the Satkel that proposes validation, The determination of the number of personnel is not studied first using IBK. Organizational Validation has not adhered to the concept of Poor Structure Rich Function. The Task Force does not yet understand the organizational validation mechanism.

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