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Scientific Journal of Reflection : Economic, Accounting, Management and Business

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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

81 82 83 84 85

Dampak Globalisasi terhadap Perekonomian Indonesia Tfuakani, Delaila Grasela; Tukan, Agnes Loda; Mangngi, Elkana Welhelmus Dimu; Dima, Enike Tje Yustin
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.v8i3.1176

Globalization has transformed the structure of national economies by enhancing cross-border trade, investment, and technological flows. In Indonesia, this phenomenon presents both opportunities and risks. The country benefits from increased foreign direct investment (FDI), export expansion, and access to advanced technologies, which have collectively supported economic growth and job creation. However, globalization also exposes Indonesia to external vulnerabilities, such as fluctuations in global commodity prices, balance of payments pressures, and financial market instability. This study aims to analyze the dual impact of globalization positive and negative on Indonesia’s economy, with a particular focus on international trade flows, foreign investment, industrial competitiveness, and economic inequality. Using a literature review method, the study synthesizes data and findings from relevant academic publications, policy reports, and credible sources. The analysis reveals that while globalization accelerates economic integration and productivity, it also widens income disparity and weakens the domestic industrial base in the absence of adaptive national policies. Indonesia's heavy reliance on imported goods and short-term capital inflows further increases economic fragility. Therefore, strategic policy responses are essential to mitigate the adverse effects and harness the benefits of globalization. These include strengthening domestic industries, enhancing human capital, and promoting inclusive economic development. The study concludes that globalization, if managed wisely, can serve as a catalyst for sustainable and equitable growth in Indonesia.

Ekonomi Indonesia Mengatasi Tantangan, Menjaga Stabilitas Buke, Josua Logo; Suna, Agnes Elisabet Diva; Meni, Mariana Ratu Rosario; Dima, Enike Tje Yustina
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.v8i3.1177

Indonesia, as one of Southeast Asia’s largest economies, continues to face significant challenges in maintaining macroeconomic stability amid ongoing global uncertainties. This study aims to analyze the main economic issues impacting Indonesia in early 2025, including geopolitical instability, inflation, dependence on primary commodity exports, and fiscal pressures. The objective is to identify how government policies respond to these challenges to ensure resilient and inclusive economic growth. Using a qualitative approach through literature review, this research collects and analyzes secondary data from academic journals, economic reports, and policy documents. The content analysis method is employed to interpret the information and extract relevant insights. The findings show that despite a slight slowdown, the Indonesian economy grew by 4.87% in the first quarter of 2025, accompanied by a decline in the open unemployment rate to 4.76%. The government has implemented strategic measures such as optimizing the State Budget (APBN), conducting structural reforms, accelerating digital transformation, and enhancing fiscal and monetary coordination. These efforts contribute to maintaining purchasing power, improving investment climate, and strengthening national economic resilience. This study highlights the importance of proactive and integrated policy responses in navigating external pressures and achieving sustainable development goals.

Analisis Persepsi Wajib Pajak terhadap Implementasi Core Tax Administration System Ditinjau dari Relative Advantage (Studi Kasus PT XYZ) Uleng, We Maryam Batari; Ekowati , Lia
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.v8i3.1178

The implementation of the Core Tax Administration System (CTAS) by the Directorate General of Taxes in Indonesia represents a significant shift toward a more digital and integrated tax administration system. However, in practice, several challenges have emerged, especially from the perspective of taxpayers as system users. This study aims to analyze the perception of PT XYZ a state owned enterprise as a corporate taxpayer regarding the implementation of CTAS in terms of relative advantage. It also explores perceived weaknesses of the system and assesses the effectiveness of related dissemination efforts. A qualitative descriptive approach with a case study method was employed, involving in-depth interviews with experienced tax staff. The analysis used Miles and Huberman's interactive model to identify key patterns. Findings indicate that CTAS offers a relative advantage primarily in the area of work convenience, such as improved accessibility to tax documentation and integration of payment and reporting processes. However, benefits in terms of speed, prestige, economic value, and system usability were found to be limited or insignificant. Key challenges identified include frequent system errors, server instability during peak periods, and rigid ID billing procedures. Moreover, the lack of adequate training and early socialization further hindered smooth adaptation. These findings underline the importance of user-centered improvements to ensure the long-term success of digital tax reform initiatives.

Pengaruh Kompetensi dan Disiplin Kerja terhadap Kinerja Dosen Program Studi Sarjana Akuntansi Universitas Pamulang Sadewa, Prima; Damayanti, Riska; Sopiyana, Muhammad
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.v8i3.1179

Improving lecturer performance is essential for ensuring the quality of higher education, particularly in responding to the growing demands of academic excellence and institutional accountability. This research aims to examine the influence of two critical factors competence and work discipline on lecturer performance. Specifically, the objectives are: (1) to determine the influence of competence on lecturer performance, (2) to determine the influence of work discipline on lecturer performance, and (3) to determine the simultaneous effect of competence and work discipline on lecturer performance. This study employs a quantitative approach and is classified as associative research. The research was conducted in the Accounting Study Program at Pamulang University. The population consisted of 145 lecturers, and the sample was selected using convenience sampling. Data were collected through questionnaires and analyzed using data quality testing, classical assumption testing, regression analysis, and hypothesis testing. The results indicate that both competence and work discipline significantly affect lecturer performance, both individually and simultaneously. Competence contributes to lecturers' ability to perform academic tasks effectively, while work discipline improves consistency and responsibility. The combined influence of both factors shows a stronger positive impact on performance. These findings highlight the importance for higher education institutions to enhance lecturer competence through training and foster a disciplined academic environment.

Kontribusi Ekonomi Digital terhadap Pertumbuhan Ekonomi dan Penciptaan Lapangan Kerja di Indonesia Gai, Maria Fernanda; Kope, Mariano H. K.; Seto, Cresensia M.; Dima, Enike Tje Yustin
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.v8i3.1180

The rapid development of digital technology has transformed the economic landscape globally, yet its optimal impact in developing countries like Indonesia remains a challenge. This study aims to analyze the contribution of the digital economy to Indonesia's economic growth, identify key sectors with high employment potential, and formulate strategic responses to maximize its benefits. Employing a narrative literature review approach, the study synthesizes findings from peer-reviewed journals, institutional reports, and statistical data published over the last five years. The analysis reveals that Indonesia’s digital economy fueled by rising internet penetration, the growth of digital startups, and evolving consumer behavior has significantly contributed to national economic resilience, particularly during the COVID-19 pandemic. Sectors such as fintech, e-commerce, creative industries, and agriculture show strong potential for job creation and GDP contribution. However, several structural challenges persist, including unequal digital infrastructure, low digital literacy, and regulatory gaps. The study concludes that inclusive digital economic policies, combined with investments in digital infrastructure and workforce development, are essential to ensure sustainable growth and broader socio-economic impact. The digital economy is poised to become a cornerstone of Indonesia’s future economic model if properly integrated and equitably distributed.

Peran Pemerintah bagi Pertumbuhan Ekonomi Indonesia Seran, Stefanus Robertus; Gomes, Paulina M. S.; Bria, Jeane Ivoni; Piri, Maria Selvania; Dima, Enike Tje Yustin
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.v8i3.1181

Economic growth remains a central benchmark in assessing national development, especially for emerging economies such as Indonesia. Despite its vast resources and demographic advantages, Indonesia continues to face structural challenges in achieving inclusive and sustainable growth. This study aims to analyze the role of government in promoting economic growth through strategic interventions in public investment, particularly in infrastructure, human capital development, MSME support, and fiscal governance. Using a qualitative literature review approach, the research synthesizes recent empirical findings from 2019 to 2024 drawn from national and international journal publications, policy reports, and institutional studies. The analysis is conducted through thematic categorization and comparative interpretation to explore how government-led policies impact GDP growth and the Human Development Index (HDI). The results show that targeted public spending in education, healthcare, and infrastructure significantly contributes to improving long-term economic productivity. Furthermore, fiscal policies are found to be most effective when accompanied by good governance practices, transparency, and institutional integrity. Government support for MSMEs and productive sectors also strengthens economic resilience, especially during periods of global uncertainty. The study concludes that integrated and accountable government interventions are essential for fostering inclusive, stable, and sustainable economic development in Indonesia.

Peningkatan Kinerja UKM: Peran Keunggulan Bersaing dalam Memoderasi Pengetahuan Produk dan Literasi Keuangan Yuliana, Ika; Alpiansah, Restu; Rahmatullah, Arwin Yafi; Dethan, Stevany Hanalyna
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.v8i3.1183

Small and Medium Enterprises (SMEs) are essential drivers of Indonesia’s economic development, particularly in the informal sector. Despite their potential, food-based SMEs in Mataram continue to face challenges in sustaining competitive performance. This study aims to examine the effect of product knowledge and financial literacy on SME performance, with a specific focus on the moderating role of competitive advantage. The study adopts a quantitative approach using the Partial Least Squares (PLS) analysis method. A purposive sampling technique was employed, involving 160 food SME owners or managers in Mataram, Lombok, who have been operating for at least six months. Measurement validity was confirmed through outer loadings and AVE values, while hypothesis testing involved direct and moderating effects. The results show that both product knowledge and financial literacy have a significant and positive influence on SME performance. Product knowledge enhances marketing confidence, while financial literacy supports efficient resource management. Furthermore, competitive advantage significantly moderates the relationship between product knowledge and performance, reinforcing its effect. However, it does not significantly moderate the relationship between financial literacy and performance, suggesting that without a well-managed strategic edge, financial literacy alone cannot optimize performance outcomes. These findings underline the importance of integrating knowledge, financial acumen, and a sustained competitive advantage to achieve superior and sustainable SME performance. This study offers valuable practical insights for SME actors to strengthen strategic capabilities and contribute to regional economic resilience.

Dampak Korupsi terhadap Pertumbuhan Perekonomian Indonesia Budi, Adi Setya; Lejab, Yuliana Noviyanti B.; Rohi, Wibisono Gunawan; Dima, Enike Tje Yustin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (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.v8i4.1204

Corruption is a major obstacle to sustainable economic development in Indonesia. Although the country is rich in natural resources, the persistent corruption across public sectors undermines economic progress. This study aims to examine the impact of corruption on Indonesia’s economic growth by analyzing its effects on investment, productivity, public finance, and service quality. Using a qualitative descriptive approach through a literature review of academic journals, government reports, and institutional data, this research identifies several key implications of corruption on the economy. The findings reveal that corruption reduces both domestic and foreign investment due to legal uncertainty and an uncompetitive business environment. It also leads to inefficient resource allocation in public spending, which in turn decreases national productivity. Furthermore, corruption in taxation systems causes revenue leakage and forces the government to rely heavily on public debt. The study concludes that systemic corruption not only hampers economic growth but also weakens the trust in public institutions, deepens income inequality, and undermines long-term fiscal stability. Addressing corruption is therefore essential to building a transparent, inclusive, and sustainable economic environment in Indonesia.

Pengaruh Kapitalisasi Pasar, Struktur Modal dan Arus Kas Operasi terhadap Tingkat Pengembalian Saham Sundari, Iska Ayu; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (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.v8i4.1212

The basic materials sector in Indonesia experienced significant stock price volatility between 2019 and 2023, largely due to external factors such as geopolitical conflicts and global economic uncertainty. This study aims to examine the effect of market capitalization, capital structure, and operating cash flow on stock returns in basic materials companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data from annual financial statements and public market data. The population includes all basic materials sector companies during the 2019 -2023 period, and purposive sampling yielded 42 firms. The study applied panel data regression using first-difference transformation and natural logarithm transformation for market capitalization to improve data stability. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier tests, while classical assumption tests ensured model validity. Regression analysis using the Common Effect Model showed that each independent variable market capitalization, capital structure, and operating cash flow has a significant positive effect on stock returns. Simultaneously, the three variables jointly influence stock returns, explaining 98.3% of its variation. These findings suggest that both external (market capitalization) and internal (capital structure and operating cash flow) company factors are crucial in determining stock performance. The results have practical implications for investors and corporate managers in optimizing capital decisions and assessing company financial sustainability in volatile market conditions.

Pengaruh Cash Holding, Investment Opportunity Set, dan Dividend Policy terhadap Firm Value Dewi, Atika Somantri; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (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.v8i4.1213

The consumer non-cyclicals sector has experienced sluggish stock price movements in recent years due to weakened currency performance and declining purchasing power. These conditions raise concerns about the factors influencing firm value in this sector. This study aims to examine the effect of cash holding, investment opportunity set, and dividend policy on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research applies a quantitative approach using secondary data from annual financial reports for the 2020–2023 period, involving 46 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the common effect model, supported by classical assumption tests and hypothesis testing. The results show that, partially, investment opportunity set has a significant positive effect on firm value, while cash holding and dividend policy do not significantly influence firm value. Simultaneously, all three variables jointly affect firm value. These findings highlight the importance of future investment prospects as a key driver of firm value, whereas cash reserves and dividend distributions appear to play a less decisive role in investor decision-making.

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Contact Name
Wahyudi

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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