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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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Pengaruh Aset Berwujud, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal Sari, Ayu Permata; 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.v8i4.1215

Abstract

The property and real estate sector has faced significant challenges in recent years, particularly due to the Covid-19 pandemic and rising interest rates. These conditions have impacted corporate financing decisions, especially capital structure. This study aims to examine the effect of tangible assets, sales growth, and business risk on capital structure among property and real estate companies listed on the Indonesia Stock Exchange. A quantitative approach was used, employing secondary data derived from annual financial reports for the period 2019–2023. To meet the classical assumption requirements and enhance data normality, capital structure data was transformed using a square root, and the data series was differenced, resulting in a final sample of 176 firm-year observations from 44 companies selected via purposive sampling. Data were analyzed using panel data regression with the common effect model, supported by classical assumption tests. The findings reveal that business risk has a significant negative effect on capital structure, while tangible assets and sales growth have no significant influence. Simultaneously, the three independent variables significantly affect capital structure. These results imply that firms with high business risk tend to be more cautious in utilizing debt, aligning with the trade-off theory. Conversely, tangible assets and sales growth do not necessarily determine capital structure decisions in the observed sector.
Pengaruh Independent Board Of Commissioner, Profitability dan Growth Opportunity terhadap Firm Value Azhara, Yarika; 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.v8i4.1217

Abstract

The non-cyclical consumer goods sector is considered attractive for investors due to its stable demand and resilience in times of economic uncertainty. However, firm value in this sector can still fluctuate due to internal governance and performance factors. This study aims to examine the effect of the independent board of commissioners, profitability, and growth opportunity on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach with panel data obtained from 46 companies over the 2020–2023 period. The analysis is conducted using panel data regression with the fixed effect model, following data transformation to address classical assumption issues. The findings reveal that the independent board of commissioners has a significant negative effect on firm value, suggesting that increased board independence does not automatically translate to higher investor confidence. On the other hand, profitability and growth opportunity show a significant positive effect, indicating that companies with stronger earnings performance and higher growth potential tend to have higher firm value. These results highlight the importance of effective governance and financial performance in enhancing firm value in the Indonesian consumer goods sector.
Pengaruh Pendidikan dan Pelatihan (Diklat) terhadap Kinerja Karyawan pada PT. Tehnik Bayu Murni, Jakarta Refi, Muhamad Zaenul; Amin, Mustangin
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.v8i4.1218

Abstract

Employee performance plays a crucial role in determining organizational success, particularly in highly competitive industries such as machinery and shipping. However, preliminary observations at PT. Tehnik Bayu Murni Jakarta indicate suboptimal employee performance, reflected in high absenteeism, low work discipline, and delays in task completion. This study aims to examine the effect of education and training (Diklat) on employee performance. A quantitative research method was employed using a simple random sampling technique involving 50 operational employees. Data were collected through structured questionnaires and analyzed using simple linear regression, Pearson correlation, and coefficient of determination with SPSS version 25. The validity and reliability tests confirmed the quality of the instrument. The results reveal a significant and positive influence of education and training on employee performance, as shown by a t-value of 5.944 (t-table = 1.677; p < 0.05) and a Pearson correlation coefficient of 0.651. The coefficient of determination (R²) indicates that 42.4% of the variation in employee performance can be explained by the training variable. These findings highlight the strategic importance of structured and relevant training programs in enhancing employee competence and organizational productivity. It is recommended that the company improve the relevance and delivery of training materials and regularly evaluate training outcomes to ensure sustainable performance improvements.
Pengaruh Pelatihan terhadap Kinerja Karyawan pada PT. Jaya Kencana Jakarta Alexsander, Diki; Lubis, Andriani
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.v8i4.1219

Abstract

In the face of increasingly competitive business environments, organizations must enhance employee productivity through effective training programs. This study aims to examine the influence of training on employee performance at PT. Jaya Kencana Jakarta, where a gap persists between training implementation and actual performance improvement. A quantitative approach was applied, involving a survey of 50 permanent employees selected through total sampling. Data were collected using structured questionnaires and analyzed using simple linear regression, Pearson correlation, and coefficient of determination, assisted by SPSS version 27. The findings reveal that training significantly affects employee performance. The regression analysis indicates a positive linear relationship, with a regression coefficient of 0.560 and a significance level of 0.000. The correlation coefficient of 0.702 suggests a strong, positive relationship between training and performance, while the determination coefficient shows that training contributes 49.3% to performance variance. These results highlight the importance of well-designed and targeted training in enhancing workforce efficiency and effectiveness. The study provides practical insights for HR managers to improve training strategies and emphasizes the need for future research to consider additional variables such as motivation or leadership to gain a more comprehensive understanding of performance drivers.
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Konsumen pada PT Herona Express Pamulang Suworo, Suworo; Sagita, Putri Dinda
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.v8i4.1220

Abstract

The rapid growth of the logistics service industry in Indonesia has intensified competition among shipping companies, emphasizing the importance of service quality and pricing strategies in enhancing customer satisfaction. This study aims to examine the effect of service quality and price on customer satisfaction at PT Herona Express, a logistics company operating in Pamulang, Indonesia, that utilizes rail-based and truck-based transportation services. Using a quantitative research approach, the study surveyed 100 respondents selected through the Slovin formula with a 10% margin of error. Data were collected using questionnaires and analyzed through validity and reliability testing, classical assumption tests, linear regression (both simple and multiple), as well as correlation and determination coefficients. The findings indicate that service quality has a significant positive effect on customer satisfaction, with a correlation coefficient of 0.857 and a determination coefficient of 73.4%. Similarly, price also shows a significant positive influence with a correlation coefficient of 0.798 and a determination coefficient of 63.7%. When analyzed simultaneously, service quality and price jointly contribute to customer satisfaction with a combined R² value of 76.1% and an F-test result of 154.627 (Sig. < 0.001). These results highlight the strategic importance of enhancing both service quality and competitive pricing to improve customer satisfaction in the logistics sector.
Analisis SDM Berbasis Kompetensi di Fakultas Ekonomi dan Bisnis: Strategi Mendukung Akreditasi Unggul dan Kurikulum OBE Akbar, Muhammad Nur Aflah; Srianita, Cindy Catur; Febrianty, Ranisah; Utama, Rony Edward
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.v8i4.1222

Abstract

In the era of global competition and rapid innovation, higher education institutions are challenged to improve service quality and graduate competencies aligned with industrial demands. This study addresses the critical issue of how competency-based human resources (HR) contribute to achieving excellent accreditation and implementing the Outcome-Based Education (OBE) curriculum. The research was conducted at the Faculty of Economics and Business, Universitas Muhammadiyah Jakarta (FEB UMJ), using a quantitative approach. Data were collected through an online questionnaire involving 60 student respondents from semesters 3 to 7. The results revealed that 83% of respondents agreed or strongly agreed that lecturers delivered materials relevant to industry demands. Additionally, 85% perceived that administrative staff services supported students’ academic processes, and 80% acknowledged the positive contribution of HR performance to educational quality. Furthermore, 78% agreed that lecturers assigned tasks that enhanced students’ competencies, and 76% affirmed that learning processes were aligned with OBE principles. However, 15% of respondents expressed uncertainty or disagreement regarding the consistency of HR competencies and the effectiveness of the learning system, indicating a need for continuous quality improvement. This study concludes that HR at FEB UMJ has significantly contributed to both academic service quality and curriculum development. It recommends ongoing HR development through targeted training and strengthened collaboration to support sustainable academic excellence.
Peran Serikat Pekerja dalam Menyelesaikan Peselisihan Hubungan Industrial di Kota Tangerang Utama, Zahera Mega; Uniariny, Uniariny; Nur, Auliah Ichwan; Sulandri, Sulandri
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.v8i4.1223

Abstract

This study explores the strategic role of labor unions in resolving industrial relations disputes in Tangerang City, one of the major industrial centers in Banten Province, Indonesia. In the dynamic reality of modern labor relations, tensions often arise between workers who seek fairness and protection and employers who prioritize efficiency and profit. Using a qualitative case study approach, this research seeks to gain an in-depth understanding of how labor unions help balance power in the workplace. Data were collected through in-depth interviews, field observations, and document analysis involving union representatives, government officials, company management, and workers engaged in labor conflicts. The findings reveal that labor unions serve as advocates, watchdogs, enforcers of agreements, mediators in negotiations, educators for members, and facilitators of social dialogue. These roles have proven effective in resolving conflicts peacefully, often preventing escalation into formal legal processes. The study emphasizes that the presence of active and empowered labor unions is essential for building fair, healthy, and sustainable industrial relations especially in labor-dense industrial regions such as Tangerang City.
AI dalam Rekrutmen: Analisis terhadap Kecepatan, Efisiensi Waktu, Objektivitas Penilaian dan Risiko Kualitas Utama, Zahera Mega; Rizki, Lutfi Nur; Suprakto, Reza Pratiknyo; Puspitarini, Lusie Prasetyawati
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.v8i4.1224

Abstract

The advancement of artificial intelligence (AI) has significantly transformed recruitment and employee selection processes. This study explores the use of AI in recruitment, focusing on speed, time efficiency, assessment objectivity, and the potential risks to candidate quality. Using a qualitative descriptive approach and literature review, this paper analyzes how AI is integrated into various stages of recruitment, including CV screening, chatbot-based interviews, and algorithm-driven candidate analysis. The findings indicate that AI can enhance recruitment efficiency and reduce the administrative burden on HR departments. However, it also presents challenges such as algorithmic bias, limitations in evaluating soft skills, and the risk of losing the human touch. Therefore, the most effective approach lies in combining AI systems with human HR professionals to ensure a recruitment process that is not only fast and objective but also accurate and focused on long-term quality.
Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Tax Avoidance dengan Firm Size sebagai Variabel Moderasi Nabilah, Dwi Uthari; Rusdi, Rusdi
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.v8i4.1225

Abstract

In recent years, environmental sustainability and social responsibility have become increasingly important in corporate financial strategies, especially in emerging markets like Indonesia. Companies are expected not only to pursue profitability but also to engage in sustainable practices such as green accounting and corporate social responsibility (CSR). However, concerns remain regarding whether such practices are used to obscure unethical actions like tax avoidance. This study investigates the effect of green accounting and CSR on tax avoidance, with firm size as a moderating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Using purposive sampling, 10 companies were selected from a population of 130, generating 60 panel data samples over six years. The study employed panel data regression analysis using EViews 12 and Microsoft Excel 2019. The findings reveal that green accounting and CSR jointly influence tax avoidance. However, individually, neither green accounting nor CSR significantly affect tax avoidance. Additionally, firm size does not moderate the relationship between green accounting and tax avoidance or between CSR and tax avoidance.
Pengaruh Thin Capitalization dan Sales Growth terhadap Tax Avoidance Rahmahwati, Fitri; Sahara, Lia Ira
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.v8i4.1227

Abstract

This study investigates the impact of thin capitalization and sales growth on corporate tax avoidance, an issue that poses a significant challenge for tax authorities in enhancing state revenue. The research focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using purposive sampling, 32 firms were selected, resulting in 160 firm-year observations. A quantitative approach was applied, employing panel data regression analysis through EViews 13 software to test the hypotheses. The results reveal that thin capitalization has a significant negative effect on tax avoidance, suggesting that companies with higher debt-to-equity ratios are less likely to engage in aggressive tax strategies. Conversely, sales growth shows a significant positive effect on tax avoidance, indicating that firms with growing revenue are more inclined to reduce tax burdens through legal means. Furthermore, the findings confirm that both variables jointly influence tax avoidance behavior. These results highlight the importance of internal financial strategies in shaping corporate tax compliance and provide valuable input for policymakers to strengthen regulations aimed at limiting tax avoidance practices.

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