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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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Analisa Pemberian Kompensasi terhadap Kinerja Karyawan di PT Surya Toto Indonesia Santoso, Mohamad; Hefniwati, Ella; Dewi, Cynthia; Septiani, Kurnia Rahmah; Supratikta, Hadi
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.v8i3.1132

Abstract

In an era of increasingly intense business competition, employee performance has become a crucial factor in enhancing a company's productivity and competitiveness. This study aims to analyze the influence of the compensation system on employee performance at PT Surya Toto Indonesia, a manufacturing company specializing in sanitation products. The research adopts a qualitative approach to gain an in-depth understanding of the relationship between compensation and employee performance. The object of the study is the compensation system implemented in the company, including base salary, position allowances, tenure-based pay, education incentives, and overtime compensation. Informants were selected purposively and consisted of employees from various levels and departments, including human resources personnel, supervisors, and operational staff. Data were collected through in-depth interviews using open-ended questions and supported by documentation analysis, such as internal policy documents and performance reports. The data analysis process involved data reduction, data display, and conclusion drawing through thematic analysis. The findings reveal that the compensation system is designed fairly and transparently, and serves as a key motivator for employees, positively influencing their performance, job satisfaction, and loyalty to the company. The study concludes that appropriate and comprehensive compensation not only boosts employee productivity but also strengthens professionalism within the organization, making it a strategic element in maintaining competitive advantage.
Dampak Inflasi terhadap Pola Konsumsi Rumah Tangga di Kota Kupang Freitas, Libania Maria Ferreira; Mau, Yuliana; Amaral, Casimira Ketlin; 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.v8i3.1133

Abstract

Inflation presents a persistent economic challenge, particularly in developing urban areas such as Kupang City, Indonesia. It directly affects household consumption patterns by reducing purchasing power and forcing families to reprioritize their spending. This study aims to analyze the impact of inflation on household expenditure in Kupang and to identify adaptive strategies employed by households in response to rising prices. A mixed-methods approach was used, employing an explanatory sequential design. Quantitative data were collected from 100 households through structured surveys, while qualitative data were gathered via in-depth interviews with eight participants from various socioeconomic backgrounds during May–June 2025. The results indicate significant increases in essential spending, especially on food and transportation, accompanied by reductions in recreational expenses and savings. Interview findings revealed that households coped with inflation by cutting non-essential expenditures and adjusting lifestyle choices. These insights highlight the importance of understanding localized household behavior and can inform more targeted and responsive economic policies to support vulnerable communities in times of economic stress.
Pengaruh Tingkat Pendidikan terhadap Kemiskinan di Kota Kupang Nusa Tenggara Timur Ghale, Antonia Jesica Dadi; Elaman, Godeliva Mega Putri Tuto; Bana, Evangeli Cindy; Iri, Gratia Kontar; Jemahan, Maria Jenifer Da Costa; Teti, Theresa Apriani; 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.v8i3.1134

Abstract

Poverty remains a persistent and complex problem in Kupang City, East Nusa Tenggara, characterized by low income levels, high unemployment rates, and limited access to education. This study aims to examine the impact of educational attainment on poverty levels among low-income communities in Kupang. Utilizing a qualitative research approach, data were collected through structured interviews with 15 respondents aged 15 to 50, supported by literature review and secondary data from government reports. The study applies the Miles and Huberman interactive model for data analysis, emphasizing data condensation, display, and conclusion drawing. Findings reveal that low educational attainment significantly contributes to the high poverty rate in the region. Individuals with limited education often face difficulties in securing stable employment, reinforcing cycles of poverty and school dropouts. Moreover, a lack of awareness about the importance of education and insufficient government intervention exacerbates the issue. Respondents expressed concerns about limited infrastructure, high education costs, and the absence of inclusive empowerment programs. The study concludes that improving educational access and awareness is critical to breaking the poverty cycle. It recommends a collaborative strategy involving government, communities, and private stakeholders to implement sustainable educational and economic interventions tailored to local needs.
Flexible Work Arrangements (FWA) dan Era Pasca-Pandemi: Tinjauan Bibliometrik terhadap Tren Penelitian Global Madurani, Dina Noval; Rahmamita, Deane; Kariza, Nadya; Yolanda, Ledy; Fatikhah, Sabna Ainazah
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.v8i3.1135

Abstract

The rapid transformation of work patterns due to the COVID-19 pandemic has intensified scholarly interest in Flexible Work Arrangements (FWA), making it a critical topic in recent academic discourse. This study aims to explore trends and developments in FWA research over the past five years (2020–2025) through a bibliometric analysis using R Studio. A total of 135 selected articles from the Scopus database were analyzed using citation analysis, bibliographic coupling, and co-authorship mapping to examine topical evolution, identify influential research and authors, and understand patterns of academic collaboration in FWA studies. The findings reveal a significant rise in FWA-related publications, reflecting the global shift in work culture. The United Kingdom, Australia, and the United States lead in global publication output, with strong contributions from institutions such as Edith Cowan University and the University of Rome Tor Vergata. Prominent scholars, including Kelliher C, and leading journals in management and human resources have shaped the core discourse on FWA. However, the study also highlights a notable research gap in contributions from developing countries, including Indonesia. These findings underscore the need for further contextual and evidence-based research to inform adaptive and inclusive FWA policies amid a continuously evolving global work landscape.
Analisis Inflansi dan Pengaruhnya terhadap Pertumbuhan Ekonomi di Kupang Wea, Aqualina; Dhundu, Maria Gego; 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.v8i3.1136

Abstract

Inflation remains one of the critical macroeconomic challenges affecting regional economic stability, including in Kupang City. The city’s reliance on imported goods, inadequate infrastructure, and volatility in agricultural commodity prices make it particularly vulnerable to inflationary pressures. This study aims to analyze the impact of inflation on economic growth in Kupang by identifying key contributing factors and assessing their implications for macroeconomic performance. A qualitative method was employed using a literature review approach, drawing from empirical studies, policy documents, and theoretical frameworks on inflation and regional development. The analysis integrates public sector accounting perspectives to understand how local fiscal governance responds to inflation-related economic stress. The results indicate that inflation negatively affects household purchasing power, investment levels, and business certainty, thereby hampering economic growth. Furthermore, limitations in infrastructure and weak fiscal planning contribute to inefficient budget allocations and reduced responsiveness to inflationary trends. The study highlights the need for a more transparent and participatory budget planning process, enhanced fiscal control systems, and stronger inter-institutional coordination to mitigate the impact of inflation. These findings offer policy insights for local governments to formulate more effective strategies aimed at inflation control and long-term sustainable growth in Kupang.
Pengaruh Profitabilitas, Nilai Sukuk dan Rating Sukuk terhadap Return Saham Syariah Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Kamaliyah, Fithrah
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.v8i3.1138

Abstract

This research is motivated by the growing relevance of Islamic financial instruments, such as sukuk, in Indonesia’s capital market. As demand for Sharia-compliant investments increases, understanding the factors influencing Sharia stock performance becomes essential. This study examines the impact of profitability, sukuk value, and sukuk rating on Sharia stock returns among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach is used, with financial data collected from annual reports of selected companies through purposive sampling based on Sharia compliance and sukuk issuance criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption and hypothesis tests. The results reveal that profitability and sukuk value have a significant positive effect on Sharia stock returns, while sukuk rating does not show a significant impact. However, collectively, all three independent variables significantly influence Sharia stock returns. These findings imply that investors in Sharia-compliant markets should prioritize a company’s fundamental performance and the scale of sukuk issuance rather than relying solely on sukuk ratings when making investment decisions. Companies aiming to enhance their Sharia stock value should focus on improving profitability and optimizing sukuk structuring to attract ethical investors and strengthen market performance.
Strategi, Alat dan Platform Keuangan Digital: Dampaknya pada Motivasi Kerja Karyawan dalam Tinjauan Literatur Marjohan, Masno; Supratikta, Hadi; Hifny, Muhammad; Turnip, Jhon Sutrisno; Nur'aini, Eni; Yansyah, Rusli; Nurayani, Alinda
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.v8i3.1139

Abstract

In the era of digital transformation, the integration of digital financial tools and platforms into organizational systems has reshaped how employees engage with their work. This study investigates the impact of digital financial technologies on employee motivation, highlighting both the opportunities and challenges that arise from this technological shift. The main issue addressed is the dual effect of such tools: while they can enhance financial literacy, efficiency, and employee satisfaction, they may also contribute to digital stress and privacy concerns. The purpose of this study is to examine how digital financial platforms influence work motivation by synthesizing findings from existing scholarly literature. Using a systematic literature review method, this research analyzes 38 journal articles, industry reports, and case studies published between 2019 and 2023, selected from academic databases such as ScienceDirect, SINTA, and Google Scholar. Thematic analysis was employed to identify key patterns related to employee motivation, financial well-being, technological adaptation, and organizational strategies. The findings show that digital financial tools positively impact employee motivation by increasing transparency, autonomy, and financial control. However, concerns related to cybersecurity, unfamiliarity with digital tools, and resistance to change may lead to anxiety and reduced motivation. The study concludes that companies must implement supportive strategies such as digital training, inclusive technology policies, and robust data protection measures to maximize the benefits of financial digitalization while minimizing its drawbacks.
Pengaruh Pajak Reklame terhadap Pendapatan Asli Daerah Kota Kupang Sanggo, Veren; Dhiu, Mitha; Bunga, Enjel; Mali Loe, Priska; Lawalu, Emiliana
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.v8i3.1144

Abstract

This research investigates the influence of advertisement tax on the Local Own-Source Revenue (PAD) of Kupang City over the period from 2020 to 2024. As part of the regional tax system, advertisement tax contributes to the financing of regional development through the local government budget (APBD). While its share is relatively minor when compared to other local taxes such as those from restaurants, hotels, and parking, the advertisement tax still holds an important role in funding public services and infrastructure. The study employs a descriptive quantitative approach, with data gathered through interviews and official documents from the Regional Revenue Agency (BAPENDA) of Kupang City. The research focuses on comparing the annual targets and actual revenues from advertisement tax, as well as its contribution to overall PAD. The results show a fluctuating pattern in advertisement tax revenue, with the highest collection achieved in 2020 at 105.64% of the target, and the lowest in 2022 at only 54.28%. In 2024, the revenue reached around 66.9% of the planned target. Although inconsistent, advertisement tax remains a key element in supporting critical sectors such as education, healthcare, environmental sanitation, public infrastructure, and government operations. The study concludes that improving the management and enforcement of advertisement tax backed by firm regulations and effective oversight can increase its contribution to PAD and enhance the financial autonomy of the region.
Ketimpangan Job Fair dan Ketidakpedulian Struktural Pemerintah terhadap Pengangguran di Indonesia Lawalu, Emiliana Martuti; Tanau, Maria Karolina; Emilrensi, Anasthasya Nathaleoni; Bolla, Larasti Viktoria; Kabba, Melkianus Nedi
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.v8i3.1148

Abstract

This research examines the inequality of job fairs and the structural indifference of the Indonesian government towards unemployment, with a focus on the mismatch between labor market needs and the job market policies. The study uses a descriptive qualitative approach through library research, focusing on the exploration of concepts, theories, and a critical analysis of the phenomena of job fair inequalities and the government's labor policies in the context of structural unemployment in Indonesia. The primary aim of the research is to explore how government policies, including job fairs, either exacerbate or alleviate structural unemployment in Indonesia. This study relies on secondary data sources, including official government documents (e.g., reports from Statistics Indonesia and the Ministry of Manpower), media articles, and scholarly literature. Data is collected through documentation and content analysis techniques. The data is analyzed using content analysis and thematic analysis techniques, which include data reduction, categorization, interpretation, and conclusion formulation. The findings show a significant disparity between job opportunities provided by job fairs and the actual labor market needs, highlighting a critical gap in government policies. Structural indifference, particularly in policy implementation and adaptation, is evident in the mismatch between educational outcomes and employment opportunities.
Pengaruh Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Inspektorat Kabupaten Bengkulu Tengah Saniya, Tika; Yulianasari, Nina; Herawati, Helmi
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.v8i3.1150

Abstract

Public sector organizations are expected to uphold high standards of transparency, accountability, and good governance. In Indonesia, government institutions are required to implement accrual-based accounting systems and internal controls to ensure the quality and reliability of financial reporting. However, questions remain regarding how effectively these elements contribute to performance accountability at the regional level. This study aimed to determine whether the application of accrual-based Government Accounting Standards (SAP), internal control systems (SPI), and the quality of financial reports affect performance accountability at the Inspectorate of Central Bengkulu Regency, both partially and simultaneously. The research employed a quantitative approach, collecting data through questionnaires distributed to 30 employees who met purposive sampling criteria. Responses were measured using a Likert scale. Data analysis was conducted using multiple linear regression with SPSS version 26.0. Prior to hypothesis testing, several classical assumption tests were performed, including validity and reliability tests, as well as normality, multicollinearity, and heteroscedasticity tests. The results revealed that the application of accrual-based SAP, internal control systems, and the quality of financial statements each have a significant and positive impact on performance accountability. These findings underscore the importance of implementing sound financial and administrative practices to improve transparency, efficiency, and trust in government operations, reinforcing the principles of good governance.

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