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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

79 80 81 82 83

Analisis Penerapan Pajak Pertambahan Nilai pada Pajak Masukan Lebih Bayar : Studi Kasus pada PT. Polindo Solusi Nusantara Kartika, Yunita
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.v8i3.1197

The proper implementation of Value Added Tax (VAT) is crucial for ensuring compliance with tax regulations and optimizing fiscal responsibilities within a company. This research investigates the application of VAT, specifically in handling Input VAT Overpayment, at PT. Polindo Solusi Nusantara. The study is driven by the need to assess whether the company's VAT practices align with Law No. 42 of 2009 concerning VAT. Using a quantitative approach and descriptive method, the research analyzes the company’s financial reports from 2013 to 2014. Findings reveal that the company accurately calculated Input and Output VAT based on applicable rates. However, it failed to report Output VAT within the required period and did not compensate overpaid Input VAT into the following tax periods. This administrative shortcoming led to missed tax optimization opportunities and incurred penalties due to late tax return submissions. Although the VAT mechanism applied by the company generally aligns with the legal framework, it still requires improvements in timely reporting and procedural compliance. The findings imply that strengthening tax administration and increasing awareness of VAT regulations are essential to prevent future inefficiencies and penalties.

Pengaruh Kualitas Pelayanan Elektronik dan Kepercayaan terhadap Loyalitas Pelanggan Tokopedia di Jakarta Selatan Hendrawan, Hendrix; Manap, Abdul
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.v8i3.1198

The rapid development of Indonesia’s digital economy has intensified competition among e-commerce platforms, compelling companies like Tokopedia to prioritize customer loyalty as a strategic imperative. Despite the growing number of studies on digital loyalty, limited empirical research has specifically addressed how electronic service quality and trust jointly influence customer loyalty in urban areas. This study aims to examine the impact of electronic service quality and trust on customer loyalty among Tokopedia users in South Jakarta. Employing a quantitative approach with a survey method, data were collected from 97 respondents selected through purposive sampling. The research instrument used a five-point Likert scale, and data analysis was conducted using multiple linear regression via SPSS version 27. The findings reveal that both electronic service quality (t = 8.602; p < 0.001) and trust (t = 7.208; p < 0.001) significantly and positively influence customer loyalty. Simultaneous testing confirms that these variables jointly contribute to loyalty (F = 70.275; p < 0.001), with an R² value of 0.599. This indicates that 59.9% of the variance in customer loyalty is explained by the two predictors. The results highlight that fostering user loyalty in a competitive e-commerce environment requires not only robust system performance but also consistent customer trust built through integrity, competence, and care.

Praktik Green Supply Chain Management dan Kinerja Bisnis pada Coffeeshop: Kepuasan Kerja Karyawan sebagai Variabel Mediasi Atos, Saridha; 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.v8i3.1199

In the era of business sustainability, the adoption of Green Supply Chain Management (GSCM) practices has become a crucial strategy to enhance competitive advantage, even in small-scale service sectors such as coffeeshops. This study aims to examine the direct impact of GSCM practices on business performance and to assess the mediating role of employee job satisfaction in this relationship. A quantitative approach was employed by surveying 30 employees from various coffeeshops in Padang City, Indonesia. Data were analyzed using Structural Equation Modeling with the Partial Least Squares (PLS-SEM) method. The results indicate that GSCM practices have a positive and significant effect on business performance. Furthermore, GSCM also significantly influences employee job satisfaction. However, the mediating effect of employee job satisfaction on the relationship between GSCM and business performance is not statistically significant. The model explains 63.4% of the variance in business performance and 24.9% in employee job satisfaction, indicating strong explanatory power for business outcomes but limited predictive relevance for job satisfaction. These findings underscore that while GSCM directly contributes to improving operational and reputational performance, efforts to enhance employee satisfaction must be reinforced to maximize overall organizational effectiveness. This study provides valuable insights for coffeeshop managers and SMEs, encouraging strategic integration of sustainability practices with human resource development to achieve sustainable business growth.

Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak Halimah, Imar; Sanulika, Aris; Hidayati, Wahyu Nurul
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.v8i3.1200

Corporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures.

Analisis Pengaruh Variasi Produk, Desain Kemasan, Kebersihan, dan Lokasi terhadap Keputusan Pembelian Konsumen pada UMKM Tamaaman Cake Fajriyah, Darari; Vindiana, Afina Putri; P.O, Annuridya Rosyidta; Tampubolon, Edward S.
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.v8i3.1201

The increasing competition among micro, small, and medium enterprises (MSMEs) in the culinary sector has created a demand for businesses to better understand consumer purchasing behavior. This study aims to analyze the influence of product variation, packaging design, cleanliness, and store location on consumer purchasing decisions, specifically in the context of Tamaaman Cake, a cake and custom bakery based in Tangerang, Indonesia. A literature review approach was employed by systematically reviewing relevant national and international research articles published between 2020 and 2025. A total of ten empirical studies were selected using purposive sampling criteria, focusing on key variables related to consumer behavior in culinary MSMEs. The results show that all four factors product variation, packaging design, cleanliness, and store location play a significant role in shaping consumer purchasing decisions. Product variation provides consumers with flexibility to choose based on their preferences, while attractive and informative packaging enhances perceived product value. Cleanliness influences consumers’ trust and safety perception, and a strategic location increases ease of access, encouraging purchase intention. The findings emphasize the importance of a holistic marketing strategy that considers both tangible and intangible factors influencing consumer behavior. This study offers strategic insights for MSME practitioners, especially those in the food industry, to remain competitive by aligning their business attributes with evolving consumer expectations.

Pengaruh Pengendalian Internal, Sumber Daya Manusia dan Sistem Informasi Akuntansi terhadap Good Governance di Kantor PEMDA Kabupaten Bengkulu Selatan Febriani, Zhendrina; Perdanakusuma, Fathul Hilal; 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.v8i3.1205

This study investigates the influence of internal control, human resources, and accounting information systems on the implementation of good governance at the Regional Government Office of South Bengkulu Regency. The study is motivated by ongoing challenges in regional governance, particularly in areas with limited infrastructure and administrative capacity. The objective is to examine how these three organizational factors contribute to the effectiveness of public governance practices. Using a quantitative approach with a survey method, data were collected from 88 civil servants (ASN) selected through purposive sampling. The research employed multiple linear regression analysis to test partial and simultaneous effects. The results show that internal control and human resources significantly affect good governance, while the accounting information system does not have a significant individual effect. However, when analyzed simultaneously, all three variables show a significant influence. Among them, human resources have the most dominant effect. These findings highlight the importance of enhancing the quality and competence of public sector employees and strengthening control systems to improve transparency, accountability, and efficiency in local governance. This research contributes to the public sector accounting literature and provides practical recommendations for improving organizational management in regional governments.

Pengaruh Kompensasi terhadap Kinerja Karyawan pada PT. Bintang Teknik Jakarta Hasudungan, Zefanya; Lubis, Andriani
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.v8i3.1208

This study investigates the influence of compensation on employee performance at PT Bintang Teknik in Jakarta, driven by concerns over unequal pay structures and unclear bonus systems, which may lower motivation and productivity. The primary objective is to analyze whether compensation both financial and non-financial significantly affects employee performance. A quantitative research design was employed using a saturated sampling method, involving all 50 employees as respondents. Data were collected through Likert-scale questionnaires and analyzed using validity and reliability tests, simple linear regression, Pearson correlation, coefficient of determination (R²), and t-test with the aid of SPSS 25. The results reveal a strong and significant relationship between compensation and employee performance, with a correlation coefficient of 0.654 and a determination coefficient (R²) of 0.428. The regression analysis indicates that an increase in compensation corresponds to a measurable increase in performance (Y = 21.187 + 0.748X), and the t-test confirms statistical significance (t = 5.993, p < 0.05). These findings support previous studies and reinforce the importance of fair and structured compensation systems in enhancing employee motivation, discipline, and accountability. The study concludes that compensation is a key strategic factor in driving employee performance and recommends continuous improvement of reward systems to support organizational goals.

Pengaruh Dukungan Organisasi dan Kepuasan Kerja Terhadap Retensi Karyawan pada PT. Frentax Bisnis Consultindo Pratama, Maulana Yoga; Jakfar, Jakfar
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.v8i3.1210

Employee retention has become a critical issue in human resource management, particularly in organizations facing increasing workforce turnover. This study aims to examine the influence of organizational support and job satisfaction on employee retention at PT. Frentax Bisnis Consultindo. The research adopts a quantitative approach with an associative method. Data were collected using a structured questionnaire distributed to 55 respondents, selected through simple random sampling from a population of 120 employees. Multiple linear regression analysis was employed to test the hypotheses, supported by SPSS version 25. The findings reveal that both organizational support and job satisfaction have a significant positive effect on employee retention, both partially and simultaneously. The regression model demonstrates that a unit increase in organizational support and job satisfaction leads to an increase in retention levels, with an R² value of 0.448. This indicates that 44.8% of the variance in employee retention is explained by the two independent variables, while the remaining 55.2% is influenced by other factors not examined in this study. These results highlight the importance for management to enhance organizational support and job satisfaction as strategic efforts to reduce employee turnover and improve workforce stability.

Pengaruh Intellectual Capital, Enterprise Risk Management dan Kebijakan Dividen terhadap Nilai Perusahaan Lindawati, Lindawati
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.v8i3.1211

In today's competitive and dynamic business environment, intangible assets such as intellectual capital and effective risk management have become essential in driving firm value, particularly in the property and real estate sector. Companies are expected not only to manage physical assets but also to optimize knowledge, innovation, and strategic financial policies. This study aims to analyze and provide empirical evidence on the influence of intellectual capital, enterprise risk management (ERM), and dividend policy on firm value. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. A purposive sampling technique was applied, resulting in a sample of 7 companies over 5 years, totaling 35 data observations. The data were analyzed using panel data regression with EViews version 9. The results show that simultaneously, intellectual capital, ERM, and dividend policy have a significant impact on firm value. However, when tested partially, only intellectual capital has a significant positive influence, while ERM and dividend policy do not significantly affect firm value. These findings suggest that firms should prioritize the development of intellectual capital as a key driver of value creation, while also revisiting their risk management and dividend distribution strategies.

Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akuntabilitas Keuangan di Instansi Pemerintah Rizal, Izzati
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.v8i3.1221

In the context of increasing demands for transparency and accountability in public sector financial management, understanding how management control systems influence financial accountability has become crucial particularly for State Universities with Legal Entity status (PTNBH), which operate under semi-autonomous governance with complex financial mechanisms. This study aims to examine the effect of management control systems on enhancing financial accountability in a government institution functioning as a PTNBH. A mixed methods approach was employed, involving 100 quantitative respondents through structured questionnaires and 10 qualitative informants via in-depth interviews. The quantitative analysis reveals a positive and significant effect of management control systems on financial accountability, with a regression coefficient of 0.63 (p < 0.001). The qualitative findings support the quantitative results, highlighting the essential roles of leadership commitment, human resource competence, and effective use of information technology in improving control system effectiveness. The novelty of this study lies in its focus on the PTNBH governance model, which introduces unique accountability challenges. The research suggests that strengthening human resource capacity and developing information technology infrastructure are strategic measures to enhance financial accountability. Future studies are recommended to investigate the role of organizational culture and to develop digital-based control system models tailored to higher education institutions.

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Contact Name
Wahyudi

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jurnalsjr@gmail.com

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+6289688162441

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

Location
Kota tangerang selatan,

Banten

INDONESIA