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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

83 84 85 86 87

Pengaruh Beban Pajak Tangguhan, Kebijakan Dividen dan Ukuran Perusahaan terhadap Manajemen Laba (Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 -2023) Silaban, Martua Uli; Romadhina, Anggun Putri
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.v8i4.1228

Earnings management remains a critical concern in financial reporting, particularly within companies operating in essential sectors where transparency is vital. This study investigates the influence of deferred tax expense, dividend policy, and firm size on earnings management practices in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research aims to address inconsistencies in previous findings by offering empirical evidence from a focused industrial context. Using a purposive sampling method, 11 companies were selected based on specific criteria, resulting in 55 observations over five years. Earnings management was measured using the scaled earnings changes method, while deferred tax expense was calculated as a ratio of deferred tax to total assets. Dividend policy was proxied by the dividend payout ratio, and firm size was measured using the natural logarithm of total assets. Panel data regression analysis was conducted using EViews 13, with model selection based on Chow and Hausman tests. The findings reveal that, simultaneously, deferred tax expense, dividend policy, and firm size significantly affect earnings management. However, individually, only firm size has a significant impact, suggesting that larger companies are more likely to engage in earnings management due to operational complexity and external pressure. These results offer insights for regulators and investors to improve monitoring mechanisms in financial reporting practices.

Analisis Pengaruh Kebijakan Dividen dan Struktur Modal terhadap Tax Avoidance : Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Tahun 2019-2023 Hermansyah, Erlan; Afridayani, Afridayani
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.v8i4.1229

This study addresses the critical issue of tax avoidance among companies, focusing on how Dividend Policy and Capital Structure influence this behavior within non-cyclical consumer sector firms listed on the Indonesia Stock Exchange from 2019 to 2023. Understanding these financial strategies is vital, as tax avoidance can significantly impact government revenue and corporate governance. Employing a quantitative approach with secondary data and purposive sampling, 135 samples were analyzed using panel data regression in E-Views 12. The results reveal that while Dividend Policy does not significantly affect tax avoidance, Capital Structure plays a notable role in shaping tax avoidance strategies. This finding suggests that firms with specific financing mixes may exploit debt levels to minimize taxable income, highlighting the importance of financial leverage in tax planning. The insignificant influence of Dividend Policy may imply that payout decisions are less directly linked to tax avoidance motives within this sector. These insights contribute to a better understanding of corporate financial behavior and provide implications for regulators aiming to curb aggressive tax avoidance practices by monitoring capital structures. Policymakers and investors should consider the impact of leverage on tax compliance when designing oversight frameworks and investment strategies. This research underscores the nuanced relationship between financial policies and tax behavior, emphasizing the need for tailored regulatory measures to promote transparency and fairness in corporate taxation.

Pengaruh Audit Switching, Reputasi Audit dan Opini Audit terhadap Audit Delay Utami, Fitri; 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.v8i4.1230

Audit delay, defined as the time lag between the fiscal year-end and the issuance date of the audit report, can undermine the timeliness and reliability of financial information for stakeholders. This study aims to examine the effect of audit switching, auditor reputation, and audit opinion on audit delay among property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a quantitative approach, the study applies panel data regression analysis on a purposive sample of 34 companies, resulting in 170 firm-year observations. The results reveal that audit switching has a statistically significant and positive effect on audit delay, indicating that a change of auditors tends to increase the time needed to complete audits. In contrast, auditor reputation and audit opinion do not significantly influence audit delay. Simultaneously, the three variables collectively have a significant impact on audit delay, although their overall explanatory power is low (Adjusted R² = 3.6%). These findings suggest that while audit switching should be managed carefully to avoid disruptions in reporting timelines, auditor reputation and audit opinion alone may not be sufficient predictors of audit completion time. Companies are advised to ensure proper coordination and documentation during auditor transitions to improve the efficiency of the audit process.

Adaptasi Karyawan Pengasuh Lansia melalui Job Crafting : Studi Kualitatif pada Pusat Pelayanan Sosial Lanjut Usia Ferdian, Ahmad Luthfi; Yuliana, Ika; Makiah, Makiah; Cahyadi, Irwan; Marlina, Febria Nurmelia
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.v8i4.1231

This study investigates the adaptation process of elderly caregivers at the Mandalika Mataram Social Welfare Institution for the Elderly (PSLU) through the application of job crafting. The main problem addressed in this research is how caregivers adjust their work relationships and responsibilities to effectively care for elderly residents with diverse emotional and behavioral characteristics. The aim is to explore how job crafting facilitates employee adaptation in challenging caregiving environments. This study employs a descriptive qualitative method, using in-depth interviews, observations, and documentation as data collection techniques. Three caregivers were selected as informants based on their experience and direct involvement in caregiving tasks. The findings reveal that caregivers at PSLU Mandalika Mataram adapt by adjusting their work relationships such as building harmonious interactions, managing conflicts, and maintaining communication with supervisors and by optimizing their job responsibilities through customized caregiving methods, effective time management, teamwork, and the creation of additional meaningful activities. These adaptation strategies not only enhance caregiving performance but also promote the psychological well-being of both caregivers and elderly residents. The study highlights the importance of job crafting as a human resource development strategy in social service institutions.

Pengaruh Tingkat Hutang, Intensitas Aset Tetap dan Ukuran Perusahaan terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Pertambangan di BEI Periode 2019-2023) Dewi, Sri; Romadhina, Anggun Putri
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.v8i4.1234

The mining sector significantly contributes to Indonesia’s tax revenue but remains highly volatile due to global commodity price fluctuations and fiscal policy changes. This study addresses the inconsistency in prior research findings regarding the effect of financial factors on tax management, particularly in capital intensive industries. The objective is to examine whether debt level, fixed asset intensity, and firm size influence tax management among 17 mining companies listed on the Indonesia Stock Exchange during 2019-2023. A quantitative approach with panel data regression was employed, using the common effect model selected through Chow, Hausman, and Lagrange Multiplier tests. Tax management was proxied by the effective tax rate (ETR), while independent variables were measured by debt-to-equity ratio, capital intensity, and firm size (natural log of total assets). The findings indicate that, simultaneously, the three variables significantly affect tax management, explaining 89.9% of its variation. However, none of the variables show a significant partial effect. These results suggest that tax strategies in the mining sector are shaped more by the interaction of multiple financial factors rather than by single determinants. The study contributes to the literature by highlighting the importance of an integrated approach to tax management in industries exposed to market volatility.

Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Yuliani, Ismi; Ratnasari, Fina
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.v8i4.1235

This study addresses the persistent issue of Indonesia’s low tax ratio, which reflects limited taxpayer compliance and constrains the government’s ability to optimize public revenue. The research aims to analyze the influence of tax knowledge, taxpayer awareness, and the modernization of the tax administration system on individual taxpayer compliance. The study involved 325 undergraduate Accounting students at Pamulang University who are registered taxpayers, selected using an accidental sampling technique. Data were collected through a structured questionnaire and analyzed with multiple regression using SPSS 25. The results of the t-test indicate that tax knowledge (t = 4.010, p < 0.001), taxpayer awareness (t = 2.014, p = 0.045), and modernization of the tax administration system (t = 8.958, p < 0.001) all have significant positive effects on taxpayer compliance. The F-test (F = 76.833, p < 0.001) confirms that the three variables simultaneously influence compliance, with an adjusted R-squared of 0.413. These findings highlight the importance of strengthening tax education and promoting digital-based tax services to enhance voluntary compliance among young taxpayers, thereby contributing to sustainable tax revenue growth.

Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility Lestari, Widhian Ikka; 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.v8i4.1236

Corporate Social Responsibility (CSR) disclosure has become increasingly important for mining companies in Indonesia, which often face environmental risks, social pressures, and financial challenges. Despite the growing attention, previous studies provide inconsistent findings on the determinants of CSR disclosure. This study aims to examine the effect of company size, board of commissioners’ size, and company growth on CSR disclosure among mining companies listed on the Indonesia Stock Exchange. The study employed purposive sampling, yielding 55 firm-year observations from 11 companies during the period 2019–2023. Secondary data were obtained from annual and sustainability reports, and panel data regression analysis was conducted using the fixed effect model with EViews 13. The results show that, simultaneously, company size, board of commissioners’ size, and company growth significantly influence CSR disclosure. Partially, company size has a positive and significant effect, while the size of the board of commissioners and company growth have no significant effect. These findings imply that larger firms tend to disclose more CSR activities to maintain legitimacy and stakeholder trust, whereas company growth and board structure do not guarantee broader CSR disclosure. The study contributes to the literature by providing updated evidence from the Indonesian mining sector and offers insights for managers and regulators in strengthening CSR practices.

Meningkatkan Loyalitas Nasabah melalui Transformasi Digital dan Kepuasan Nasabah di PT Prudential CBD Medan Polonia Rambe, Aqli Nadzhari; Imsar, Imsar
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.v8i3.1238

The rapid shift from conventional insurance services to digital platforms poses significant challenges for Sharia-based insurance companies in maintaining customer loyalty. This study aims to examine the effect of digital transformation on customer loyalty, with customer satisfaction as a mediating variable, in the context of PT Prudential Syariah, Medan Polonia CBD. Using a quantitative explanatory research design, data were collected through structured questionnaires from 376 purposively selected customers. Variables measured include digital transformation (independent), customer satisfaction (mediator), and customer loyalty (dependent). Data analysis employed linear regression and Sobel test using SPSS 25. Results indicate that digital transformation has a positive and significant impact on both customer satisfaction and loyalty. Furthermore, customer satisfaction positively and significantly influences customer loyalty, and it mediates the relationship between digital transformation and loyalty. These findings suggest that enhancing digital service features such as user-friendly applications, efficient claims processes, and real-time policy management can foster higher satisfaction levels, which in turn strengthen long-term customer commitment. Practically, insurance companies, particularly in the Sharia sector, should prioritize digital innovation to remain competitive and build sustainable customer relationships in the digital era.

Perdagangan Bebas ASEAN dan Implikasinya terhadap Pertumbuhan Ekspor Indonesia ke ASEAN Rambe, Aqli Nadzhari; Imsar, Imsar
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.v8i3.1239

This study investigates the impact of the ASEAN Free Trade Area (AFTA) policy on Indonesia’s export growth to ASEAN markets, with a specific focus on the agricultural sector as a key driver of the national economy. The main problem addressed is that, despite the elimination of tariffs under AFTA, Indonesian exporters still face significant non-tariff barriers, including stringent product quality standards, complex customs procedures, and regulatory disparities among ASEAN member states. The purpose of this research is to provide a comprehensive evaluation of both the quantitative benefits and the persistent technical and structural challenges of AFTA implementation. Using a literature review approach, the study analyzes secondary data from 2015 to 2024 obtained from credible sources, including government institutions, ASEAN reports, and international trade organizations. The results reveal that AFTA has significantly increased Indonesia’s export value in various subsectors such as palm oil, fisheries, horticulture, and processed food products. The removal of trade tariffs has enhanced market access, improved competitiveness, and encouraged investment in the agricultural sector. However, the study also finds that non-tariff barriers remain a major obstacle to maximizing AFTA’s benefits. As its novelty, this research not only assesses the quantitative growth of exports but also examines in depth the nature of non-tariff barriers and evaluates government policy responses, such as the harmonization of standards and the implementation of the National Single Window system. The study recommends strengthening inter-agency coordination and regional cooperation to fully optimize the benefits of ASEAN free trade.

Pengaruh Ukuran Perusahaan, Kebijakan Utang dan Risiko Bisnis terhadap Nilai Perusahaan Umayah, Umayah; Ratnasari, Fina
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.v8i4.1243

This study investigates the influence of firm size, debt policy, and business risk on firm value in the food and beverage subsector of consumer non-cyclicals listed on the Indonesia Stock Exchange. The research is motivated by fluctuating financial performance and investor concerns regarding external shocks such as rising raw material costs and currency exchange losses. Using a quantitative associative method, the study employs secondary data from 33 companies observed over the 2019–2023 period. Data were analyzed with panel data regression using EViews 12, supported by descriptive statistics and classical assumption tests. The findings reveal that firm size and debt policy significantly affect firm value, while business risk shows no significant effect. Moreover, the three variables jointly demonstrate a substantial influence on firm value, with firm size and debt policy emerging as the dominant factors. These results highlight the importance of optimal debt management and corporate scale in strengthening firm value and maintaining investor confidence, particularly in industries facing dynamic external conditions.

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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