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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

77 78 79 80 81

HADIS UDHIYYAH : Studi Pemahaman Hadis Kurban Kolektif di Masyarakat Telaah pada Corporate Social Responsibility Pradana, Rizky Dwi; Nasyomia, Novia
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.v8i2.1155

This research explores the community's understanding of the hadith regarding collective sacrifice, particularly in the context of Corporate Social Responsibility (CSR). The study is motivated by the widespread practice of animal sacrifice in institutional settings, such as schools and companies, which often lacks uniform reference to the hadith. The main objective is to analyze how the hadith of collective sacrifice where one cow or camel can be shared by seven individuals is understood and applied by the local community, especially in relation to CSR contributions. This qualitative research uses a descriptive analytical approach. The study was conducted in Cicalengka Village, Pagedangan District, Tangerang Regency, Banten. Data were collected through observation, interviews, and literature review. The findings indicate that although the community is familiar with the hadith and its provisions, the application of these teachings in various collective sacrifice settings remains inconsistent. Sacrifices offered by companies through CSR programs are often perceived differently from those carried out independently by individuals or groups. Additionally, there is a noticeable gap between the textual understanding of the hadith and its practical implementation, particularly in corporate or institutional contexts. This study highlights the need for a unified perspective in interpreting and applying the hadith of collective sacrifice across all sectors.

Pengaruh Lingkungan Kerja Non Fisik dan Motivasi terhadap Kinerja Karyawan pada PT. Swakarsa Wira Mandiri Gunungsindur Bogor Abidin, Ali Zaenal; Sopandi, Andi
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.v8i2.1156

This study investigates the impact of the non-physical work environment and employee motivation on performance, both individually and collectively, at PT Swakarsa Wira Mandiri in Gunungsindur, Bogor. The background of this research lies in the increasing recognition that employee performance is not solely influenced by physical factors, but also by psychological and motivational elements within the workplace. As companies strive to improve productivity and efficiency, understanding these intangible influences becomes essential for effective human resource management. The research employs a quantitative approach, involving 98 respondents. Data analysis techniques used include instrument testing, validity and reliability tests, normality test, multicollinearity test, heteroscedasticity test, simple and multiple linear regression analyses, correlation coefficient analysis, coefficient of determination, as well as hypothesis testing using t-tests and f-tests. The results indicate that both the non-physical work environment and motivation significantly influence employee performance, both partially and simultaneously. While other external factors may also contribute, these two variables independently show a positive and significant effect on performance. These findings emphasize the importance of psychological and motivational factors in enhancing employee productivity. From a practical standpoint, improving the work environment and strengthening employee motivation can be strategic tools in effective human resource management.

Implementasi Standar Jasa Investigasi (SJI) 5300 – 5400 Tahun 2021 dalam Audit Investigasi : Studi pada Kasus Fraud PT XYZ di Bidang Manufaktur Putra, Alexander Alley Retta Buana; Okabrian, Soni
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.v8i3.1158

Fraud remains a significant risk in the corporate environment, especially in the manufacturing sector, where complex operations and financial systems can create opportunities for misconduct. To address this, investigative audits guided by established standards are crucial. This study aims to evaluate the implementation of the Investigation Service Standards (Standar Jasa Investigasi or SJI) 5300 and 5400 of 2021 during an investigative audit of a fraud case at PT XYZ, a manufacturing company. The audit was conducted by the Public Accounting Firm Bharata, Arifin, Mumajad & Sayuti (KAP BAMS). Using a descriptive method with a case study approach, data were collected through interviews, observations, and literature review. The findings reveal that the standards were generally implemented effectively. However, two procedural elements specifically the independence declaration and the traceback procedure were not applied due to contextual constraints during the audit. Despite these omissions, adherence to these procedures remains a mandatory aspect of the standards. The implications suggest a need for improved flexibility in the application of investigative standards to accommodate situational challenges without compromising professional integrity. This study highlights the importance of continual training and internal controls to ensure full compliance with investigative audit standards in practice.

Pengaruh Taxpayer Awareness dan Taxation Knowledge terhadap Taxpayer Compliance dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Satria Kota Bekasi Nurrochman, Azzahra Syifa; Okabrian, Soni
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.v8i3.1160

The research is grounded in the concern over the low level of taxpayer compliance in paying property taxes, which can hinder the realization of optimal local revenue. To address this issue, this study investigates how the taxpayers' level of awareness and knowledge about taxation affect their compliance behavior. This study aims to examine the influence of taxpayer awareness and taxation knowledge on taxpayer compliance regarding property tax payments in the Medan Satria District. The study adopts a quantitative approach, specifically utilizing an associative method to explore the relationship between taxpayer awareness, taxation knowledge, and taxpayer compliance. The population of the study consists of 1,743 Property Taxpayers in Medan Satria District, with a minimum sample size of 399 respondents determined using Slovin's formula with a 5% margin of error. Data collection was conducted through a structured questionnaire using a Likert scale to assess the three variables. Prior to distribution, the questionnaire was tested for validity and reliability to ensure accurate and consistent measurement. Valid and reliable responses were then subjected to classical assumption tests to meet the requirements of the Best Linear Unbiased Estimator (BLUE). The data analysis involved descriptive statistics, partial and simultaneous hypothesis testing, and multiple linear regression to determine the effect of taxpayer awareness and taxation knowledge on taxpayer compliance. The results revealed that both variables have a significant and positive impact on taxpayer compliance.

Pengaruh Brand Image, Kualitas Produk, dan Label Halal terhadap Keputusan Pembelian pada Produk Skincare Avoskin di Kota Yogyakarta Berliany, Fany Aulia; Prasetyo, Heri
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.v8i3.1162

The increasing competitiveness in Indonesia’s skincare industry demands that local brands, including Avoskin, strengthen consumer trust through various factors such as brand image, product quality, and halal certification. Despite Avoskin’s strong market presence, recent sales data show it lags behind other local competitors, indicating a critical issue in consumer purchase decisions. This study aims to examine the influence of brand image, product quality, and halal labels on the purchase decisions of Avoskin skincare consumers in Yogyakarta. A quantitative approach was employed using purposive sampling, with 100 respondents who have purchased and used Avoskin products. Data were collected via an online questionnaire and analyzed through multiple linear regression using SPSS version 23. The results indicate that brand image, product quality, and halal labels each have a significant and positive influence on purchase decisions both partially and simultaneously. The coefficient of determination (Adjusted R²) shows that these three factors collectively explain 82% of the variation in purchase decisions. Among these variables, product quality holds the strongest influence, followed by the halal label and brand image. This finding highlights that enhancing product quality and maintaining consumer trust through a strong brand image and credible halal certification are essential strategies for improving purchasing decisions. The research provides empirical evidence for skincare businesses aiming to strengthen consumer loyalty in a highly competitive market.

Manajemen Agribisnis Peternakan Sapi Perah Kecamatan Pujon Kabupaten Malang Jawa Timur Soeyatno, Rahmah Farahdita
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.v8i3.1163

Pujon Sub-district is one of the biggest centrals that focus in milk production in Malang Regency. To reach succeed, dairy farmers in Pujon Sub-district have to know about agribusiness management. This study aims to analyze the agribusiness of dairy cow. The data were collected on September 2012 until January 2013 in Pandesari Village, Pujon Sub-district, Malang Regency, East Java. Primary and secondary data were used in this study. Primary data was taken through the interview with the dairy farmer. Secondary data was taken from relevant institutions sources. The analysis methods used qualitative description with management approach. Management is the process used to control or to direct a situation. The result of the study is the management of dairy farm agribusiness operated by dairy farmers is still have many weaknesses. It is because the maintenance of the dairy cows doesn’t well managed, such as: cleanness of shed and dairy cows are sleazy so the dairy cows will get mastitis disease easily, milking process doesn’t used warm towel when begin to redden, delays of milk handling can cause the fat content of milk at Pandesari Village amount of 2,6 percent (bellow normal standard), so it indicates that the fat content of milk is low and the milk has more than one million colony total bacteria.

Pengaruh Capital Intensity, Inventory Intensity, dan Transfer Pricing terhadap Agresivitas Pajak Aljundi, Muhammad Akras; Purwatiningsih, Purwatiningsih
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.v8i3.1166

Tax aggressiveness has become a critical issue in corporate financial management, particularly in developing countries like Indonesia where tax compliance plays a significant role in national revenue. In the Consumer Non-Cyclicals sector, various operational and financial strategies may influence a firm's level of tax aggressiveness. This study aims to examine the effect of Capital Intensity, Inventory Intensity, and Transfer Pricing on Tax Aggressiveness among companies in this sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. This research uses a quantitative approach with panel data regression analysis. A purposive sampling method was applied to select a sample of 17 companies, with data obtained from their published annual financial reports. The analysis was performed using EViews 10 software to test the relationships between the variables. The findings indicate that, simultaneously, Capital Intensity, Inventory Intensity, and Transfer Pricing significantly influence tax aggressiveness. However, when tested individually, only Capital Intensity shows a statistically significant effect on tax aggressiveness. Inventory Intensity and Transfer Pricing do not have significant individual impacts. These results suggest that higher capital investment relative to total assets may provide opportunities or incentives for companies to engage in more aggressive tax practices. Meanwhile, inventory levels and transfer pricing policies, in this context, may not play a dominant role. These insights are valuable for regulators and policymakers in evaluating tax compliance behavior in the sector.

Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Tingkat Kepercayaan kepada Pemerintah terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan Ristamada, Agea Ristiva; Purwatiningsih, Purwatiningsih
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.v8i3.1167

This study investigates the factors influencing taxpayer compliance in paying Land and Building Tax (Pajak Bumi dan Bangunan/PBB) in Pamulang District. Taxpayer compliance plays a crucial role in the effectiveness of tax collection and national development funding. However, compliance remains a challenge in various regions, including Pamulang. Several factors may influence compliance, including the level of tax knowledge, the presence of tax sanctions, and trust in the government. Understanding how these factors affect taxpayer behavior is essential for improving local tax revenues. This research employs a quantitative approach using a survey method. Data were gathered through a structured questionnaire distributed to 100 respondents selected using purposive sampling. The criteria for selection included individual taxpayers who are registered and active in paying Land and Building Tax. The data were analyzed using multiple linear regression to examine the relationship between the independent variables (tax knowledge, tax sanctions, and trust in the government) and the dependent variable (taxpayer compliance). The results show that, simultaneously, tax knowledge, tax sanctions, and trust in the government have a significant effect on taxpayer compliance. However, in partial analysis, only tax knowledge and tax sanctions have a statistically significant positive impact on compliance. Trust in the government does not show a significant individual effect, suggesting that informational and enforcement measures may play a more critical role than perceived trust.

Pendampingan Kepala Sekolah dalam Pengembangan Supervisi Akademik melalui Bimbingan Pelatihan di Era Kurikulum Merdeka Suroso, Suroso
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.v8i2.1168

This paper aims to present a structured plan to support school principals in developing academic supervision programs through targeted training in the "Kurikulum Merdeka" era. The mentoring process consists of two main stages. Stage 1 begins with Pre-Action activities, which include identifying the current condition of the school's academic supervision program, scheduling mentoring sessions, preparing academic supervision plans, and designing supervision instruments to review program documentation. The Action phase includes explaining the supervision planning process, discussing implementation strategies, simulating program development, and completing relevant supervision instruments. Reflection activities involve evaluating the mentoring process and formulating steps for Stage 2, enabling principals to plan, implement, evaluate, and report on academic supervision effectively. Stage 2 begins with preparing sample documents for supervision plans, implementation, analysis, evaluation, and reporting. The Action phase includes group simulations on designing supervision programs, using supervision instruments (covering planning, implementation, and assessment), and analyzing results with sample documentation and attendance evidence. The Reflection phase includes evaluating the overall mentoring process and developing real action plans for academic supervision during both semesters. In conclusion, the mentoring program significantly enhances school principals’ competencies in executing academic supervision aligned with the objectives of the “Kurikulum Merdeka.”

Pengaruh Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan terhadap Penghindaran Pajak Malo, Sempratriz; Sugeng, Andry
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.v8i3.1169

Tax avoidance practices remain a persistent challenge for governments in optimizing tax revenue. In Indonesia, the real estate and property sectors have been under scrutiny due to their complex asset structures and aggressive financial strategies that may facilitate tax avoidance. This study aims to empirically examine the influence of fixed asset intensity, accounting conservatism, and sales growth on tax avoidance. A quantitative, causal-associative approach was employed using secondary data from the financial statements of 13 real estate and property companies listed on the Indonesia Stock Exchange during 2019–2023. A total of 65 firm-year observations were analysed using panel data regression with the Random Effect Model, selected through Chow, Hausman, and Lagrange Multiplier tests. The results show that simultaneously, fixed asset intensity, accounting conservatism, and sales growth significantly influence tax avoidance. However, partial testing reveals that only sales growth has a significant positive impact on tax avoidance, while fixed asset intensity and accounting conservatism do not have significant effects. These findings indicate that increasing corporate revenues may lead to more aggressive tax planning behaviours, whereas asset intensity and conservative financial reporting do not necessarily reduce tax avoidance. The study contributes to the literature on corporate tax behaviour and provides insights for regulators in designing more effective tax policies for capital-intensive industries.

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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