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Scientific Journal of Reflection : Economic, Accounting, Management and Business

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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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Pengaruh Pelayanan dan Fasilitas Poli Gigi terhadap Kesiapan Tempur Prajurit Pasmar 2 Nugroho, Achmad; Herman, Juli; Ilmi, Muhammad Irfan
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.v8i2.1087

The Marine Corps is tasked with developing the strength and operational readiness of its units and fostering maritime potential into a force for sea defense and security under the Chief of Naval Staff's responsibility. This study aims to analyze the impact of service quality and dental clinic facilities at on the combat readiness of Pasmar 2 personnel. Using a quantitative approach with a descriptive method, the research involved 98 respondents selected from a total population of 7,461 personnel. Data was collected through questionnaires designed to assess respondents' perceptions of the service quality and dental clinic facilities and their impact on combat readiness. The independent variables include service quality and the completeness of dental clinic facilities, while the dependent variable is the combat readiness of personnel. Data analysis was conducted using SPSS version 27, covering validity tests, reliability tests, and regression analysis. The results indicate that both service quality and dental clinic facilities significantly affect personnel's combat readiness, both individually (partial) and collectively (simultaneous). Key influencing factors include the availability of specialist medical staff, adequate medical equipment, and the efficiency of dental health care processes.

Analisis Pemilihan Torpedo di KRI Kelas Bung Tomo guna Menghadapi Ancaman Keamanan Maritim di Laut Natuna dalam Rangka Mendukung Tugas TNI AL Tetelepta, Richard; Hanjar, Hanjar; Marlina, Rina
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.v8i2.1088

This study aims to analyze the selection of torpedoes used on the KRI Bung Tomo Class in dealing with maritime security threats in the Natuna Sea, which is a strategic area in the context of Indonesian defense. Threats to maritime sovereignty and security in the Natuna Sea are increasing, with unilateral claims and military activities from certain countries. Therefore, the selection of the right torpedo on the KRI Bung Tomo Class is crucial to improve the ability to detect and deal with threats effectively. The research method used is quantitative. Quantitative is defined as part of a series of systematic studies of phenomena through data collection, which are then measured using mathematical or computer statistical techniques. The general characteristics are playing with numbers and the results of the research will use tables, statistical analysis and graphs. The results of this study are expected to provide strategic recommendations for the development of the Indonesian Navy's combat strength, especially in dealing with potential threats in the Natuna Sea. With the selection of the right torpedo, it is hoped that the KRI Bung Tomo Class can be more optimal in supporting maritime security and patrol tasks in the region.

Pengaruh Disiplin dan Kompensasi Non Financial terhadap Kinerja Personel Disdikal melalui Kepuasan Kerja sebagai Variabel Moderating Djasno, Donyanto Anis; Subeno, Bambang; Artanto, Ari
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.v8i2.1089

This study aims to analyze the influence of discipline and non-financial compensation on the performance of Disdikal personnel with job satisfaction as a moderating variable. The background of this study is based on the problem of low levels of discipline and limited non-financial compensation that can have an impact on decreasing personnel performance in the Indonesian Navy. The method used in this study is quantitative. The instrument used is a questionnaire distributed to 80 respondents. The data processing technique used was SEM with Smart PLS 4 software. The data obtained were analyzed using regression techniques to test the relationship between discipline variables, non-financial compensation, job satisfaction, and performance. The results of this study indicate that there is no strong influence of discipline on performance with a t-statistic value of 0.249 <1.64 and p-values> 0.05, there is a fairly strong influence of non-financial compensation on performance with a value of 3.654>1.64 and p-values ??<0.05, there is a strong influence of discipline on job satisfaction with a t-statistic value of 4.439 <1.64 and p-values ??<0.05, there is a strong influence of non-financial compensation on job satisfaction with a value of 7.511>1.64 and p-values ??<0.05, there is a fairly strong influence of job satisfaction on performance with a t-statistic value of 2.972>1.64 and p-values ??<0.05, there is an influence of discipline on performance through job satisfaction with a t-statistic value of 2.657>1.64 and p-values ??<0.05 and there is a fairly strong influence of non-financial compensation on performance through job satisfaction with a t-statistics value of 2.644> 1.64 and p-values ??<0.05. Therefore, the recommendations given to the Indonesian Navy to pay attention to this aspect as part of efforts to improve personnel performance in supporting the operational tasks of the Indonesian Navy and the results of this study are also used as input for Disdikal Personnel in improving personnel performance and satisfaction through discipline and non-financial compensation.

Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan di Unit Usaha Retail Kobantitar Mart Putri, Aldila Rahma
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.v8i2.1090

In today’s competitive retail landscape, customer satisfaction has become a crucial factor for business sustainability. Service quality plays a central role in shaping customer experiences and influencing their loyalty. This study investigates the impact of service quality on customer satisfaction at Kobantitar Mart, a retail outlet striving to enhance its service standards to meet growing consumer expectations. The research employs a descriptive analysis method with a quantitative approach, utilizing a series of statistical tests to ensure data validity and reliability. The findings reveal that service quality has a positive and significant impact on customer satisfaction both partially and simultaneously. When the quality of service improves, customer satisfaction tends to increase. Conversely, a decline in service standards leads to reduced customer satisfaction. These results highlight the essential role of consistent and high-quality service delivery in fostering customer loyalty and ensuring business success. Furthermore, the study indicates that while service quality contributes substantially to customer satisfaction, there are still other influential factors outside the scope of this research. These insights suggest that continuous investment in service improvement is vital for maintaining competitive advantage and customer retention.

Pengaruh Current Ratio (CR) dan Return On Asset (ROA) terhadap Harga Saham pada PT Gudang Garam Tbk Periode 2014 – 2023 Simangunsong, Ria Rosalia; Kusmawati, Yeti; Karmiyati, Sari
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.v8i2.1091

Stock prices are a crucial indicator of a company's financial performance and market perception, particularly for investors in capital markets. This study investigates the influence of Current Ratio (CR) and Return on Assets (ROA) on the stock price of PT Gudang Garam Tbk during the 2014–2023 period. Understanding these relationships is essential for investors and stakeholders to make informed decisions based on financial indicators. Employing a quantitative research approach, this study utilizes descriptive methods and multiple linear regression analysis. Financial data were drawn from the company’s Balance Sheets and Income Statements over a ten-year span, and data analysis was conducted using SPSS 26. The findings reveal that CR, as a liquidity indicator, does not have a significant impact on stock price, suggesting that short-term financial health may not directly influence investor valuation in this case. In contrast, ROA shows a significant effect on stock price, indicating that profitability is a critical factor for market valuation. When tested together, both CR and ROA have a collective influence on stock price performance. The determination coefficient reveals that over half of the stock price variability can be explained by these two financial ratios, underscoring their relevance, while the remainder is likely influenced by external or unobserved factors.

Sistem Pemerintahan Berbasis Elektronik (SPBE) sebagai Instrumen Inovasi Pemerintah Daerah dalam Menjamin Ketahanan Pangan Berkelanjutan Komarudin, Dedi; Mu’minah, Sulton; Praja, Selvia Junita; Setiawan, Sigit; Ruhana, Faria
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.v8i2.1092

Food security is not only an agricultural issue, but also closely related to adaptive governance. In the digital era, SPBE is present as a strategic innovation for local governments in ensuring access, distribution and availability of sustainable food. This research uses a descriptive qualitative method with case studies in several regions that have implemented SPBE. The results show that SPBE is able to integrate food data, improve the efficiency of public services, and support national programmes such as Free Nutritious Meals through the involvement of local farmers. The main obstacles include limited digital human resources, infrastructure, and cross-sector coordination. The research recommends strengthening digital institutions, developing regional food dashboards, and increasing digital literacy as strategies to support SPBE-based food security.

Pengaruh Kompetensi Prajurit dan Kesiapan Materiel Tempur Batalyon Bekpal 2 Marinir terhadap Tugas Korps Marinir Amirudin, Amirudin; Triutomo, Gunawan; Irfan, Muhammad
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.v8i2.1093

The problem that researchers found in the field is that current material readiness needs to be optimized. Because the materials used greatly influence the main task of Yonbekpal 2 Marines, namely that carrying out logistical assistance must be supported by material readiness that is in accordance with the capabilities of the material. The objectives of this research are a. To test and analyze the influence of the competency of Marine Bekpal Battalion 2 soldiers on the duties of the Marine Corps, b. Testing and analyzing the influence of the combat material readiness of the 2nd Marine Bekpal Battalion on the tasks of the Marine Corps, c. To test and analyze the influence of soldier competency and combat material readiness of the 2nd Marine Bekpal Battalion simultaneously on the tasks of the Marine Corps. The method used in this research uses quantitative research methods. In this research, to determine the sample, the researcher used a probability sampling technique, namely simple random sampling. Data processing in this study used the SPSS 27 program. The study revealed that soldier competency in the 2nd Bekpal Marine Battalion contributed 32.9% (R²) to the effectiveness of Marine Corps operations, indicating a meaningful impact of individual skills and capabilities on mission performance. Combat material readiness accounted for a greater influence, with an R² of 55.5%, highlighting the critical role of equipment and logistical preparedness. When combined, both variables explained 61% of the variance in operational outcomes, suggesting a strong synergistic effect. SPSS analysis confirmed that both factors exert a positive and significant influence individually and jointly on Marine Corps task performance. These findings emphasize the strategic importance of enhancing both human resource development and material readiness to improve operational effectiveness and ensure mission success in complex military environments.

Pengaruh Deskripsi Kerja dan Kualifikasi Kerja terhadap Kompetensi Prajurit Korps Marinir Hendrayana, Kankan; Triutomo, Gunawan; Herman, Juli
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.v8i2.1095

Therefore, the purpose of this study is to analyze the influence of Job Descriptions partially on the Competence of Marine Corps soldiers, analyze the direct influence of Job Qualifications partially on the Competence of Marine Corps soldiers, analyze the influence of Job Descriptions and Job Qualifications simultaneously on the Competence of Marine Corps soldiers. In this study, to determine the sample, the researcher used a probability sampling technique, namely simple random sampling (sampling by Random/simple random) with a total of 393 respondents. The research method used in this study is quantitative with a survey technique. The data processing used in this study uses SPSS 27. The results of the study show that the job description variable is obtained at 6,098, the job qualification obtained is 19,348 greater than the t table which is 1,649 and the simultaneous influence is 1108,219 greater than the f table which is 2.63. The coefficient of determination value obtained was 85% while the remaining 15% was influenced by variables outside the research. The implications that can be given in this study as input for Pasmar 2 in improving the abilities of soldiers, honing the skills of soldiers to reduce difficulties in carrying out tasks and work capabilities to be optimal and as input for Pasmar 2 also by optimizing the job description and job qualifications of soldiers.

Pengaruh Beban Kerja dan Totalitas Kerja terhadap Subjective Well-Being (SWB) Prajurit Pasmar 1 dalam Mendukung Tugas Pokok Korps Marinir Febrianto, Erwin Tri; Triutomo, Gunawan; Simangunsong, Sikop Pauli
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.v8i2.1096

The Indonesian National Army (TNI) is part of the general public that is specially prepared to carry out the task of defending the country and nation, as well as maintaining national defense and security. The Indonesian Navy has the task of carrying out the duties of the TNI naval force in the field of defense, enforcing the law and maintaining security in the national jurisdictional sea area in accordance with the provisions of national law and ratified international law, carrying out the duties of the TNI in the development and development of naval force in supporting the main tasks of the Marine Corps, namely fostering strength and capability and operational readiness as a landing force of the Indonesian Navy in the context of projecting power to land by sea. This research is a type of descriptive quantitative research with a survey method. The purpose of this study was to determine whether there is an effect of workload on the Subjective Well-Being (SWB) of Pasmar I soldiers in supporting the main tasks of the Marine Corps, whether there is an effect of total work on the Subjective Well-Being (SWB) of Pasmar I soldiers in supporting the main tasks of the Marine Corps and whether there is an effect of workload and total work simultaneously on the Subjective Well-Being (SWB) of Pasmar I soldiers in supporting the main tasks of the Marine Corps. obtained t-count value on the Workload variable of 5.933 and the t-table obtained is 1.649, the t-count value on the Work Totality variable obtained is 13.289 while the t-table obtained is 1.649, the f-count value on the Workload and Work Totality variables obtained is 938.881, meaning that if f count> f table and significance value <0.05. So it can be interpreted that there is an influence of Workload and Work Totality simultaneously on Subjective Well-Being.

Analisis Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) (Studi Kasus : Desa Compang Ndehes, Kecamatan Wae Ri'i, Kabupaten Manggarai) Jena, Marie Teresa Avilla Manbait; Seran, Maria Bernadette Esy; Jaimun, Elfrida Trivonia; Kenas, Familia Fernanda; Dawu, Leopold Melkiano Triangga
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.v8i2.1097

This study aims to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Compang Ndehes Village, Wae Ri’i Subdistrict, Manggarai Regency. The research employs a qualitative approach with data collected through interviews and documentation. The focus of the research is to understand the sources of village income and how the budget is utilized for village expenditures. The results show that Compang Ndehes Village generates annual revenue of over IDR 1.4 billion, primarily from transfer funds such as Village Funds (Dana Desa), Village Fund Allocation (ADD), and other financial assistance. The budget is allocated to five main areas: village government administration, village development implementation, community development, community empowerment, and emergency response. Budget planning, implementation, and accountability in Compang Ndehes Village are carried out in accordance with the Minister of Home Affairs Regulation No. 20 of 2018 and the Regent Regulation No. 27 of 2015. The findings indicate that the village government has implemented good financial management principles, namely transparency, accountability, participation, orderliness, and budget discipline. Despite a budget deficit of IDR 7,229,864 in 2024, it was resolved through financing receipts, ensuring no budget shortfall at year-end. The study concludes that the management of APBDes in Compang Ndehes Village is fairly effective but still requires continuous supervision and community involvement to ensure optimal use of funds.

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Contact Name
Wahyudi

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

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Kota tangerang selatan,

Banten

INDONESIA