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Scientific Journal of Reflection : Economic, Accounting, Management and Business
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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Pasca Perang Dagang Amerika Serikat dan China: Analisis Dampak pada Kebijakan Investasi Asing di Indonesia Kristanti, Lisa; Rahayu, Sang Ayu Putu
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (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.v8i3.1099

Abstract

This study analyzes the impact of the post-US-China trade war on foreign investment policy in Indonesia. Through a qualitative approach with normative research methods, this study examines the changes in the direction of investment policy in Indonesia that occurred in response to global geopolitical and economic dynamics. The results of the study show that the easing of trade tensions between the two superpowers has created a strategic momentum for Indonesia to reposition its position in the global investment ecosystem. The manufacturing, digital, and renewable energy sectors are the main magnets for foreign investment, indicating Indonesia's transition to a high-value-added economy. The implementation of adaptive investment policies, the development of Special Economic Zones that are integrated with global needs, and the implementation of the Job Creation Law act as catalysts in increasing Indonesia's investment competitiveness. This study concludes that the formulation of investment policies that are responsive to changes in geopolitical dynamics can transform global challenges into opportunities for sustainable national economic growth.
Pengaruh Kepemilikan Asing dan Mekanisme Bonus terhadap Transfer Pricing Ambarita, Dinar
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (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.v8i3.1104

Abstract

This study is motivated by the increasing concern over transfer pricing practices, particularly among companies with foreign ownership and incentive-based compensation systems. It aims to examine the effect of Foreign Ownership and Bonus Mechanism on Transfer Pricing in Consumer Non-Cyclicals companies. The research adopts a quantitative approach, utilizing secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). A purposive sampling method was employed to select the sample. The analysis techniques include descriptive statistics, multiple linear regression, panel data regression analysis, model selection using the Random Effect Model, classical assumption testing, and hypothesis testing with the aid of E-Views version 12. The findings reveal that Foreign Ownership and Bonus Mechanism together significantly influence Transfer Pricing. However, when examined individually, only Foreign Ownership shows a significant effect, while the Bonus Mechanism does not. This suggests that foreign-owned firms are more inclined to engage in transfer pricing, likely for tax or regulatory advantages. These findings underscore the importance of implementing stricter oversight and regulations on foreign-owned entities to curb potentially harmful transfer pricing activities.
Pengaruh Lingkungan Kerja Fisik dan Budaya Kerja terhadap Kinerja Karyawan pada PT. Cakrabuana Consultants Jakarta Selatan Veritia, Veritia; Hayati, Feb Amni; Sularmi, Lili; Romadhon, Reza Sofyan
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.v8i2.1105

Abstract

The urgency of this research lies in the growing recognition that both the physical work environment and organizational culture significantly impact employee performance, especially in increasingly competitive business landscapes. This study aims to examine the influence of the physical work environment and work culture on employee performance at PT. Cakrabuana Consultants, South Jakarta. Using a quantitative observational method, data were collected from 80 employees and analyzed through multiple linear regression with the assistance of SPSS version 26. The findings reveal that both the physical work environment and work culture independently and collectively have a significant positive effect on employee performance. A conducive physical work environment enhances comfort, focus, and motivation, while a strong, supportive work culture fosters engagement, discipline, and collaboration. The analysis suggests that improving both factors can lead to a meaningful increase in employee productivity and effectiveness. These results underline the importance for organizations to invest in physical workspace improvements and cultivate a positive, performance-oriented culture. Such efforts can lead not only to better individual outcomes but also to enhanced organizational success. The implications highlight that management should prioritize workplace conditions and cultural development as strategic assets in human resource management.
Mampukah Financial Performance Memoderasi Defered Tax dan Ukuran Perusahaan terhadap Penghindaran Pajak Supriadi, Adi
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.v8i2.1106

Abstract

This study addresses the critical need to understand how financial performance influences the relationship between deferred tax, company size, and tax avoidance, particularly within the manufacturing sector of the Indonesia Stock Exchange. By employing a quantitative research design with an associative approach, this research utilizes secondary data collected from selected manufacturing firms over a four-year period. The panel data regression analysis, conducted using Eviews version 12, allows for an in-depth examination of these dynamics. Findings reveal that financial performance plays a significant moderating role in the impact of deferred tax on tax avoidance, suggesting that stronger financial health can influence corporate tax strategies related to deferred tax. However, financial performance does not appear to alter the relationship between company size and tax avoidance, indicating that size-related tax behaviors operate independently of a firm’s financial condition. These insights provide valuable implications for policymakers and corporate managers by highlighting the importance of financial performance in shaping tax practices related to deferred tax, while also suggesting that company size remains a consistent factor regardless of financial strength. Understanding these nuances aids in designing more effective regulatory frameworks and corporate governance policies aimed at minimizing tax avoidance behaviors in emerging markets. This study contributes to the broader discussion on corporate taxation by clarifying the conditional effects of financial metrics on tax-related decisions.
Pengaruh Literasi Keuangan, Kemudahan E-money, dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus: Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wiraraja Madura) sandy, Mutiara ike faradillah; Syam, M. Munir
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (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.v8i3.1119

Abstract

Consumptive behavior among university students has become increasingly prominent in the digital era, particularly with the emergence of shopping platforms like TikTok Shop. This study aims to examine the influence of financial literacy, e-money convenience, and lifestyle on the consumptive behavior of students in the Management Study Program at the Faculty of Economics and Business, Wiraraja University Madura. A quantitative approach was employed, targeting a population of 462 active students from the 2021 and 2022 cohorts. Using purposive sampling and the Slovin formula, 83 respondents were selected. Data were collected through questionnaires and analyzed using multiple linear regression via SPSS 25. The findings reveal that, partially, financial literacy and e-money convenience do not have a significant impact on consumptive behavior, while lifestyle shows a significant influence. Simultaneously, the three variables together significantly explain variations in student consumption behavior. These results suggest that despite awareness and ease of digital financial tools, a consumer-oriented lifestyle remains the dominant factor driving student purchasing decisions.
Pengaruh Disiplin Kerja dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada PT Paro Profesional Tangerang Selatan Sudarso, Eko
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.v8i2.1124

Abstract

The background of this research stems from the need to improve employee performance through internal organizational factors, particularly work discipline and non-physical work environment. The purpose of this study is to determine the influence of work discipline and non-physical work environment on employee performance at PT Paro Profesional, both partially and simultaneously. This study employs a quantitative method. The population consists of 85 respondents, and the sampling technique used is saturated sampling, resulting in a total sample of 85 respondents. Data analysis includes validity and reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of the study show that work discipline and non-physical work environment have a positive and significant influence on employee performance, both individually and together. This indicates that enhancing employee discipline and improving non-physical work conditions such as interpersonal relationships and a supportive work atmosphere can contribute to better performance. The strong relationship between these variables highlights the importance of management in fostering a culture of discipline and creating a conducive work environment. The implication is that the organization should prioritize strengthening work discipline and enhancing non-physical aspects of the work environment to boost employee productivity.
Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Kinerja Karyawan Koperasi Ambatoea Jaya Bogor Kristianti, Lily Setyawati
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.v8i2.1125

Abstract

Employee performance is a critical factor in determining the success and sustainability of an organization, especially in cooperative institutions that rely heavily on human resources. Therefore, understanding the factors that influence employee performance is essential. This study aims to examine the effect of leadership style and compensation on employee performance. A quantitative method with an associative approach was employed to conduct this research. The population and sample consisted of employees of Koperasi Ambatoea Jaya Bogor, specifically in the Terminal Inspection Unit-T1. Instrument testing included validity and reliability tests. Classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity were also applied to ensure the robustness of the data analysis. The data were analyzed using simple linear regression, multiple linear regression, correlation coefficients, and the coefficient of determination. Hypothesis testing was conducted using t-tests and F-tests. The results showed that both leadership style and compensation have a positive and significant effect on employee performance. This indicates that better leadership and fair compensation are likely to improve employee outcomes. Simultaneously, these two variables contribute significantly to performance, though other external factors also play a role. The findings highlight the importance of a holistic human resource management approach in enhancing employee performance and achieving organizational goals.
Persepsi Mahasiswa FEB Unwira Kupang terhadap Investasi dan Dampaknya terhadap Pertumbuhan Ekonomi Indonesia Lonak, Putri Debora; Suban, Maria Petrosia Peni; Mulik, Cindy Esterina N.; Lawalu, Emiliana Martuti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (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.v8i3.1127

Abstract

Economic growth is a key indicator of a nation's progress, with investment playing a strategic role as a primary driver. However, investment literacy among university students, particularly in eastern regions of Indonesia such as Kupang, remains relatively low. This study aims to explore the perceptions of students at the Faculty of Economics and Business (FEB), Widya Mandira Catholic University (Unwira) Kupang regarding investment and its impact on Indonesia's economic growth. Using a qualitative approach with a phenomenological method, the research involved semi-structured interviews with 12 students and two focus group discussions (FGDs) involving 10–15 participants each, selected based on their interest and preliminary knowledge in finance and investment. The findings indicate that most students recognize the importance of investment in economic development but have limited understanding of investment instruments, mechanisms, and associated risks. A lack of financial literacy is identified as a major barrier, although students expressed strong interest in gaining further knowledge. They also perceive investment as closely linked to macroeconomic progress, especially in job creation and infrastructure development. The study concludes that while perceptions are generally positive, structured and practical financial literacy programs are needed to bridge knowledge gaps. Such initiatives can empower students to become confident, informed investors contributing to inclusive and sustainable economic growth.
Back Order dan Lost Sales sebagai Tantangan Ekonomi: Tinjauan Literatur terhadap Dampak dan Kebijakan Mitigasi Pandega, Caesar Seta; Permana, Enda; Okitasari, Hanissa
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (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.v8i3.1129

Abstract

Supply Chain Management (SCM) is a critical element for industries operating in highly competitive environments. Among its most pressing challenges are inventory disruptions caused by back orders and lost sales, which not only raise operational costs but also undermine customer satisfaction and corporate reputation. This paper presents a systematic literature review (SLR) examining inventory policies and mitigation strategies related to back orders and lost sales. A total of 35 peer-reviewed articles published between 2010 and 2024 were selected from major databases such as SCOPUS, ScienceDirect, and IEEE. The review identifies four major mitigation strategies: maintaining adequate safety stock, implementing multi-echelon inventory systems, applying multi-sourcing approaches, and optimizing inventory rationing policies. Multi-echelon systems are shown to be effective in distributing inventory across different levels of the supply chain, reducing the frequency and cost of back orders. Multi-sourcing, meanwhile, enhances supply flexibility by relying on multiple vendors to prevent disruptions. Additionally, inventory rationing policies—such as continuous and periodic review systems—play a key role in determining replenishment strategies that balance service levels and cost. The findings suggest that combining these strategies significantly improves inventory resilience and performance. This review also highlights research gaps in lost sales modeling, especially in multi-echelon environments, and calls for more empirical studies to validate proposed frameworks.
Perlindungan Hukum terhadap Lagu yang Dilaporkan Melanggar Hak Cipta di Situs Youtube Nihayati, Wafa; Sakundiana, Vita Dwi; Alatas, Lulu Syakirah
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.v8i2.1131

Abstract

Currently, many YouTube users upload song-related videos, such as lyric videos or cover versions of songs, which involve re-performing songs owned by others. A common issue that arises is that these users often upload such song videos on YouTube without obtaining permission from the original songwriter, and in many cases, the videos are uploaded for commercial purposes. The purpose of this research is to understand the legal protection of songs reported for copyright infringement on YouTube. The research method used is normative juridical, which focuses on viewing law as a normative discipline. This is conducted through literature studies, especially secondary data such as legislation, court decisions, contractual agreements, or other legal documents, supported by relevant literature related to the researched issue. Based on Article 9 paragraph (2) of the Indonesian Copyright Law, it is stated that anyone is prohibited from using or reproducing a creator’s work for commercial purposes without permission. This implies that the act of re-uploading or including a music video/song that is not their own original creation for the purpose of their video constitutes a copyright infringement. In the case of a content creator using someone else's work, this action is categorized as a violation under Article 113 paragraph (2) of the Copyright Law (UUHC), particularly if the content creator engages in the actions described in Article 9 paragraph (1) points c, d, f, and h for commercial purposes. They may be subject to a criminal penalty of up to 3 years in prison or a fine of up to 500 million Rupiah.

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