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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
 78   79   80   81   82 
Pengaruh Return on Equity dan Non Performing Finance terhadap Capital Buffer pada Bank Umum Syariah di Indonesia Ridwan, Muhammad; Yusuf, Nuraini; Indra, Jasmi
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.v8i3.1171

Abstract

The background of this research lies in the importance of understanding how financial performance and financing quality influence the capital reserves that banks are required to maintain, especially within the framework of Islamic banking, which follows different principles compared to conventional banks. This study was conducted to examine and analyze the effect of Return on Equity (ROE) and Non-Performing Financing (NPF) on the Capital Buffer of Islamic Commercial Banks (Bank Umum Syariah) in Indonesia during the period of 2016–2022. The research employed a quantitative approach using secondary data obtained from the annual financial reports of five Islamic Commercial Banks in Indonesia from 2016 to 2022. The data analysis techniques used included descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that Return on Equity (ROE) did not have a significant effect on the Capital Buffer, indicating that bank profitability does not directly influence the level of capital reserves. On the other hand, Non-Performing Financing (NPF) had a significant effect, suggesting that the quality of financing or the level of problematic financing plays a crucial role in determining the capital buffer requirements. Simultaneously, ROE and NPF were found to have a significant effect on the Capital Buffer, implying that although ROE individually does not show a significant impact, in combination with NPF, it contributes to shaping capital policy in Islamic Commercial Banks.
Human Capital dan Kepemimpinan Adaptif dalam Meningkatkan Kinerja Tim di Era Digital Haidar, Arsa Bimo; Sahlah, Rifdatus; Hanifah, Delia Maghfi; Rifai, Ahmad Zedri; Falah, Rahil Septian; Utama, Rony Edward
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.v8i3.1185

Abstract

In today’s digital era, organizations are challenged to maintain high-performing teams amid rapid technological change and organizational transformation. Human capital and adaptive leadership are believed to be key factors in ensuring team effectiveness, yet few studies have examined their combined impact. This study aims to investigate the influence of human capital and adaptive leadership on team performance within Indonesian organizations undergoing digital transformation. Using a quantitative approach, data were collected from 102 employees working in team-based structures across private companies in Jakarta. A purposive sampling technique was used to select respondents who had worked in a team for at least six months. Data were gathered through a structured questionnaire with Likert-scale items, and analyzed using multiple linear regression with SPSS version 25. The results indicate that both human capital comprising knowledge, skills, experience, and creativity and adaptive leadership characterized by flexibility, empowerment, change management, and adaptive communication have a positive and significant influence on team performance. Furthermore, the interaction between these two variables fosters greater synergy, collaboration, and innovation within teams. These findings suggest that investments in employee competencies and the application of adaptive leadership styles are essential strategies for enhancing organizational agility and team effectiveness in dynamic environments. The study contributes to the literature on strategic human resource management and offers practical implications for leadership development in digitally evolving organizations.
Peran Kepuasan Kerja dalam Memediasi Pengaruh Lingkungan Kerja Non Fisik dan Work-Family Conflict terhadap Motivasi Paladita, Ida Bagus; Cahyadi, Irwan; Yuliana, Ika; Faerrosa, Lady; Marlini, Febria Nurmelia
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.v8i3.1186

Abstract

Employee motivation is essential in maintaining the productivity and performance of healthcare institutions, particularly in nursing services. However, motivation is often influenced by non-physical work environments and work-family conflict. This study aims to examine the effect of non-physical work environment and work-family conflict on motivation, with job satisfaction as a mediating variable. A quantitative associative approach was employed, involving 89 nurses from a public hospital in Lombok. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results revealed that both non-physical work environment and work-family conflict had a negative and insignificant effect on motivation. However, the non-physical work environment had a positive and significant effect on job satisfaction, while work-family conflict remained insignificant. Furthermore, job satisfaction demonstrated a positive and significant effect on motivation. The mediation analysis confirmed that job satisfaction successfully mediated the relationship between non-physical work environment and motivation but did not mediate the relationship between work-family conflict and motivation. These findings emphasize the central role of job satisfaction in enhancing employee motivation and suggest that creating a supportive non-physical work environment is more impactful than mitigating work-family conflict in the nursing context. This research contributes to organizational behaviour theory and offers practical recommendations for hospital management to improve internal work conditions that foster nurse motivation.
Pengaruh Kecepatan Layanan dan Ketersediaan Layanan Digital terhadap Kepuasan Masyarakat di BPKAD Kota Yogyakarta Perdana, Mahendra Jati Putra; 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.v8i3.1188

Abstract

In the digital era, public expectations for fast and accessible services have increased significantly. However, the implementation of digital services in government institutions often encounters challenges such as low digital literacy and concerns over data security. This study aims to examine the effect of service speed and digital service availability on community satisfaction in the Regional Financial and Asset Management Agency (BPKAD) of Yogyakarta City. Using a quantitative research approach, data were collected through questionnaires distributed to 109 service users, selected through simple random sampling. The instrument was developed based on validated theoretical indicators and analyzed using SPSS version 25. The analytical techniques included validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing. The results show that both service speed and digital service availability have a significant positive effect on community satisfaction, both partially and simultaneously. Specifically, digital service availability covering accessibility, system security, reliability, and uptime shows a stronger influence compared to service speed. These findings support the Technology Acceptance Model (TAM), highlighting the importance of perceived usefulness and ease of use in shaping user satisfaction. This study provides empirical evidence for local governments to integrate fast conventional service with user-centered digital innovations, particularly within the framework of smart city governance.
Pengaruh Efisiensi Rasio, Ukuran Perusahaan dan Rasio Pasar terhadap Audit Report Lag pada Perusahaan Tambang yang Terdaftar di BEI Tahun 2020-2024 Yanto, Farhan Dzaki Dwiki; Riswandi, Pedi; Seventeen, Winny Lian
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.v8i3.1189

Abstract

Audit report lag, the time gap between the fiscal year-end and the release of an audited financial report, serves as a key measure of financial reporting timeliness. In the mining sector, where operational and regulatory complexities are high, delayed audit reporting can undermine transparency and investor trust. This study aims to analyze the influence of efficiency ratio, firm size, and market ratio on audit report lag among mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative associative method, the study collects secondary data from annual reports of nine purposively selected mining firms. The analysis employs multiple linear regression along with classical assumption tests, including normality, multicollinearity, and heteroskedasticity. Findings show that none of the independent variabels efficiency ratio, firm size, or market ratio has a statistically significant impact on audit report lag, either partially or simultaneously. This result indicates that financial ratio-based metrics may not adequately explain audit delays in this sector. The research underscores the potential role of non-financial factors such as auditor workload, geographic dispersion, or internal controls in influencing audit timeliness. Future studies are encouraged to explore these additional variables to provide more holistic insights into audit report lag determinants.
Pengaruh Kinerja Keuangan dan Struktur Modal terhadap Harga Saham : Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Safii, Mohamad; Wulandari, Provita; Surahman, Hendy; Zannah, Ainun
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.v8i3.1190

Abstract

The share price is the selling price of a banking company placed by the capital market and is important for every bank because it reflects the value of the bank itself. This research aims to test and prove the influence of financial performance and capital structure on share prices (empirical study on banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period). The type of research used is a quantitative method. The type of data used is secondary data in the form of financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Samples were collected using the purposive sampling method. The number of companies used as research samples was 26 out of 47 banking companies with a research period of 5 years of observation, so that a total of 130 research samples were obtained. Data processing used the Eviews 10 Statistical Program. Furthermore, various tests were carried out including descriptive statistical tests, model tests, model selection, classical assumption testing and hypothesis testing, so that the research test results prove that financial performance and capital structure simultaneously influence the price of banking shares listed on the Indonesia Stock Exchange for the 2018-2022 period. Financial performance partially has a significant effect on share prices. Meanwhile, capital structure partially has no effect on banking share prices listed on the Indonesia Stock Exchange for the 2018-2022 period.
An Analysis of Student Satisfaction with Student Services in the Industrial Engineering Department of Universitas Pamulang Khairunnisa, Khairunnisa; Arini, Dewi Ulfah; Khairunisa, Meutia Dwina
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.v8i3.1192

Abstract

Student satisfaction is a key indicator of the quality of higher education services. In the context of the Industrial Engineering Department at Universitas Pamulang, student satisfaction with student services plays a critical role in supporting academic success and student well-being. This study aims to analyze the level of student satisfaction with the services provided by the department. A quantitative descriptive research method was employed, with a sample of 100 students selected through simple random sampling. Data was collected using questionnaires and analyzed through descriptive statistical analysis to assess perceptions of service quality. The results showed that reliability was the most significant factor, contributing 22.4% of the total variance in satisfaction, followed by assurance and empathy (20.3%) and responsiveness (18.9%). Interview data revealed that responsiveness, particularly in handling student complaints, was perceived as lacking, which negatively affected overall satisfaction. These findings suggest the need for targeted improvements in responsiveness, empathy, and reliability to enhance the quality of student services. Improving these aspects can lead to better student experiences and strengthen the department’s academic support system.
Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT.AJINOMOTO Cabang Bengkulu Tahun 2022-2024 Herdyasnyah, Herdyasnyah; Riswandi, Pedi; Arnova, Iwin
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.v8i3.1194

Abstract

This study investigates the impact of implementing an Accounting Information System (AIS) on employee performance at PT. Ajinomoto Bengkulu Branch during the period 2022–2024. The research focuses on two core systems: Handi HTS and the Ajinomoto Web Portal, both of which support data processing, reporting, and performance monitoring. The main issue addressed is the suboptimal use of AIS due to limited hardware, network constraints, and varying user competencies. This qualitative descriptive study involved in-depth interviews with 15 informants from various organizational levels, including managers, supervisors, and chief salespersons. Data were collected through interviews, direct observation, and focus group discussions, then analyzed using thematic data reduction and interpretation techniques. Findings reveal that the application of AIS through Handi HTS and the Web Portal has significantly enhanced employee performance across five key dimensions: time efficiency, work quality, productivity, job satisfaction, and competency. Both systems were assessed to provide accurate, real-time, and user-friendly information that supports flexible work arrangements and faster decision-making. In addition, integrated features such as automatic reporting, performance dashboards, and data synchronization between departments contributed to greater operational efficiency and transparency. In conclusion, the implementation of a well-integrated AIS has played a crucial role in improving employee effectiveness, supporting strategic decisions, and promoting a more professional work environment at PT. Ajinomoto Bengkulu. The study highlights the importance of aligning technology with user capabilities to optimize organizational outcomes.
Integrasi Rantai Pasokan dan Kinerja Operasi : Kapabilitas Rantai Pasokan sebagai Variabel Moderasi Hani’aturrofidha, Ikrimah; Kusuma, Garry; Putri, Dola Indrayani; Zaitul, Zaitul
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.v8i3.1195

Abstract

In the era of dynamic competition and increasing supply chain complexity, operational performance is no longer solely determined by internal efficiency, but also by the degree of collaboration across the supply chain. However, previous studies have shown inconsistent findings regarding the direct impact of supply chain integration on operational performance, suggesting the presence of potential moderating variables. This study aims to investigate the effect of supply chain integration on operational performance, with supply chain capability acting as a moderating variable. The study involved a survey of 40 managers and owners of “Toko Serba 35.000” retail stores across the Sumatra region. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3.0, this research assessed the measurement and structural models through convergent validity, composite reliability, and hypothesis testing. The findings indicate that supply chain integration has a marginally significant positive effect on operational performance. Although supply chain capability alone does not directly influence performance, it significantly moderates the relationship between integration and operational outcomes. This implies that the benefits of integration are maximized when firms possess adequate supply chain capabilities such as agility and responsiveness. The study contributes to the dynamic capability theory by emphasizing the strategic role of internal capabilities in strengthening the impact of inter-organizational integration. Practical implications suggest that retail firms, particularly small and micro enterprises, should invest in developing their supply chain capabilities to leverage integration efforts for improved operational efficiency.
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan pada Kopi Nako Lebak Bulus Jakarta Putri, Aldila Rahma; Savitri, Shela Indah
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.v8i3.1196

Abstract

This research was conducted to explore the factors influencing customer satisfaction in the highly competitive food and beverage industry, particularly in the context of Kopi Nako Lebak Bulus. With the growing number of coffee shop businesses, customer satisfaction has become a crucial determinant of business success and sustainability. Companies must understand which aspects most significantly influence their customers' experiences. Therefore, this study aims to examine the effect of service quality and pricing, both partially and simultaneously, on customer satisfaction. A quantitative approach was employed using a survey method, with a total of 99 respondents selected through a simple random sampling technique. Data was collected through a structured questionnaire. The analytical tools used include simple linear regression analysis, correlation and determination coefficient tests, as well as validity, reliability, normality, multicollinearity, autocorrelation, heteroscedasticity, t-tests, and F-tests. The findings reveal that both service quality and price have a positive and significant impact on customer satisfaction, individually and jointly. This indicates that improving service quality and offering reasonable pricing are essential strategies to enhance customer experience. Consequently, management should prioritize these factors to foster customer loyalty and achieve a sustainable competitive advantage in the marketplace.

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