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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
 84   85   86   87   88 
Pengaruh Struktur Modal, Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Choirunissa, Syifa; 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.v8i4.1247

Abstract

The value of a company is a key indicator of its success and sustainability, often influenced by various internal factors such as capital structure, financial performance, and company size. This study aims to examine the effect of capital structure, financial performance, and company size on firm value. The research focuses on companies in the Consumer Non-Cyclicals sector, specifically the Food and Beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a causal associative method was employed in this study. The data used are secondary in nature, consisting of financial reports obtained from the official IDX website (www.idx.co.id), IDN Financials, and the respective company websites. A total of 100 data points were selected using purposive sampling. The data were analyzed using multiple regression analysis, including descriptive statistics, panel regression model testing, classical assumption tests, and hypothesis testing. All data processing was conducted using EViews 13. The results indicate that capital structure, financial performance, and company size each have a significant effect on firm value. Furthermore, these three variables also simultaneously influence company value. The findings suggest that internal financial decisions and company scale play an essential role in determining firm valuation, providing useful insights for stakeholders and management in strategic planning.
Implementasi Kebijakan Pembangunan Daerah melalui Pendekatan Bottom-Up Muminah, Sulton; Suprajogo, Tjahjo
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.v8i4.1253

Abstract

Regional development policies play a crucial role in shaping the growth and welfare of local communities. However, the effectiveness of these policies often depends on how well they are implemented at the regional level. Traditional top-down approaches may overlook local conditions and actors, leading to less effective outcomes. This study aims to explore the implementation of regional development policies in Indonesia through a bottom-up approach, which highlights the significance of local actors such as bureaucrats and community members in influencing policy success. Understanding the dynamics of local participation and contextualization is essential for promoting more inclusive and sustainable development. This research employs a qualitative approach with a descriptive method. The object of the study is regional development policies in Indonesia. Data sources include laws and relevant regulations related to regional development. Data collection was conducted through documentation and literature review methods. The collected data were then analyzed using content analysis techniques to identify meanings, patterns, and trends in policy implementation from a bottom-up perspective. Findings indicate that participatory and context-sensitive policy implementation tends to better address local needs, but challenges remain, including limited human resource capacity, budget constraints, dominance of top-down approaches, and weak public oversight. Successful implementation requires synergy among implementers’ flexibility, political support, and active community participation.
Pengaruh Literasi Keuangan, Pendapatan dan Persepsi Risiko terhadap Konsumen Pinjaman Online di Kota Mataram Yanti, Hana Putri; Widiyasti, Baiq Dinna; Talidobel, Susilo; Hendri, Wira; Nirwana, Baiq Nadia
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.v8i4.1254

Abstract

The advancement of digital technology has driven the growth of online lending services, making them increasingly accessible particularly to Generation Z, who are known for their adaptability to technology. However, this convenience is not always accompanied by adequate financial understanding, which may lead to financial risks. This study aims to determine the influence of financial literacy, income, and risk perception on the use of online loans among Generation Z in Mataram City. The research employs a quantitative approach using an associative method. The sampling technique used is purposive sampling, with a total of 100 respondents who are members of Generation Z and have used online lending services. Data were collected through online questionnaires and analyzed using multiple linear regression analysis. The results indicate that, partially, financial literacy and risk perception have a positive and significant influence on online loan usage, and income also has a significant effect. Simultaneously, all three variables have a significant impact on the use of online loans. These findings highlight the importance of improving financial literacy and risk awareness to prevent the excessive use of online lending among Generation Z. This research is expected to serve as a reference for educational institutions, fintech service providers, and policymakers in formulating effective and sustainable financial education programs and policies.
Pengaruh Inklusi Keuangan, Persepsi Risiko dan Persepsi Persepsi Kemudahan terhadap Konsumen Pinjaman Online Azmi, Nurul; Widiyasti, Baiq Dinna; Zahrah, Zahrah; Hendri, Wira; Dethan, Stevany Hanalyna
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.v8i4.1255

Abstract

The rapid growth of online loan platforms has transformed access to credit, especially for individuals who face barriers to traditional financial services. In Lombok Island, West Nusa Tenggara, Indonesia, honorary teachers often experience limited access to formal financing and have relatively low incomes, making them particularly vulnerable to financial risks and overindebtedness due to the increasing use of online loans. This study aims to empirically investigate how financial inclusion, risk perception, and perceived ease of use influence the behavior of online loan consumers, focusing specifically on this group of teachers. Using a quantitative research approach, data were collected from 100 honorary teachers through a structured survey. The instruments used in the study underwent validity and reliability testing, confirming their accuracy and consistency for the research context. The results of multiple linear regression analysis indicate that financial inclusion, risk perception, and perceived ease of use simultaneously and individually exert a positive and significant impact on the online loan consumption behavior of teachers. Notably, perceived ease of use emerged as the most influential factor, suggesting that the simplicity and convenience of accessing fintech lending platforms play a crucial role in driving adoption among this vulnerable population. These findings provide important insights for policymakers and financial educators to develop targeted financial literacy programs and inclusive fintech services. By emphasizing ease of use while addressing risk awareness and financial accessibility, stakeholders can better protect honorary teachers and similar vulnerable groups from the potential pitfalls associated with online loans, fostering safer and more responsible financial behavior.
Pengaruh Struktur Modal, Beban Pajak Tangguhan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Darma, Sapta Setia; Amelia, Kurnia Zisky
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.v8i4.1259

Abstract

Tax avoidance is a common financial practice used by companies to reduce tax obligations through legal strategies, but it often raises concerns regarding transparency and ethical corporate behavior. This issue is particularly relevant in the consumer non-cyclical sector, where companies tend to have consistent revenue streams, providing opportunities to engage in structured tax planning. Understanding how financial factors such as capital structure, deferred tax expense, and sales growth influence tax avoidance is important for assessing corporate governance and regulatory compliance. This study aims to analyze the influence of capital structure, deferred tax expense, and sales growth on tax avoidance among companies in the primary consumer goods sector (Consumer Non-Cyclical) listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. A quantitative research approach was used, employing secondary data obtained from published financial reports. Data analysis techniques include descriptive statistics, panel data regression, classical assumption testing, and hypothesis testing, using Microsoft Excel and E-Views 12. The population consists of 132 companies, with 37 selected through purposive sampling. The findings show that capital structure and deferred tax expense simultaneously have a significant effect on tax avoidance. Partially, capital structure has a positive and significant effect, indicating that companies with higher leverage tend to engage in more tax avoidance practices. Conversely, deferred tax expense and sales growth do not have a significant individual effect, suggesting that these variables may not directly influence a company's tax planning behavior in this sector.
Pengaruh Beban Kerja dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan PT Inoac Polytechno Indonesia di Karawang Jawa Barat Riyanto, Tantira Zalianti; Ariyanti, Eti
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.v8i4.1260

Abstract

In the context of industrial growth and increasing performance demands, employee productivity has become a crucial focus for organizational success. PT Inoac Polytechno Indonesia, located in Karawang, West Java, faces challenges related to optimizing employee performance amidst varying workloads and physical work environment conditions. This study aims to examine the influence of workload and physical work environment on employee performance. The research employed a causal associative method with a quantitative approach. The population consisted of 80 employees, with total sampling (saturated sampling) used as the sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The findings reveal that both workload and physical work environment have a significant influence on employee performance, both partially and simultaneously. A well-managed workload positively impacts productivity, while a supportive physical work environment enhances work efficiency. When these two factors are optimized together, their combined influence significantly strengthens employee performance. The implications of this study emphasize the importance of managerial strategies in balancing workload distribution and maintaining a conducive work environment to enhance overall employee well-being and performance in the long term.
Pengaruh External Pressure, Financial Targets dan Financial Stability terhadap Financial Statement Fraud Sari, Andini Mustika; Anjilni, Ratih Qadarti
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.v8i4.1263

Abstract

This study investigates the influence of external pressure, financial targets, and financial stability on financial statement fraud in transportation and logistics companies listed on the Indonesia Stock Exchange during 2020-2023. Financial statement fraud has become a critical issue due to its potential to mislead stakeholders and damage corporate credibility. Using purposive sampling, 10 companies were selected, resulting in 40 firm-year observations. Secondary data were obtained from audited financial reports and analyzed using multiple linear regression with Eviews 12. The findings reveal that external pressure and financial targets do not have a significant effect on financial statement fraud when tested individually. In contrast, financial stability shows a significant negative relationship with financial statement fraud, indicating that unstable financial conditions increase the likelihood of manipulation in financial reporting. Simultaneously, the three variables significantly influence financial statement fraud with an explanatory power of 43.75%. These results highlight the importance of monitoring financial stability as an early indicator of fraudulent practices, while also suggesting that external pressure and financial targets may not always drive fraudulent reporting in this sector.
Pengaruh Tax Avoidance, Agency Cost Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kepemilikan Institutional Sebagai Variabel Moderasi Wulandari, Hana Dwi; 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.v8i4.1264

Abstract

Firm value is a crucial indicator for investors as it reflects both the company’s performance and long-term competitiveness. Prior studies on the effects of tax avoidance, agency cost, and capital structure on firm value have shown inconsistent results, particularly regarding the role of institutional ownership in moderating these relationships. This study aims to examine the effect of tax avoidance, agency cost, and capital structure on firm value with institutional ownership as a moderating variable. The research uses a quantitative approach with panel data from 21 food and beverage companies listed on the Indonesia Stock Exchange during 2020-2023, resulting in 84 firm-year observations. Data were analyzed using panel regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) assisted by EViews 13. The findings indicate that simultaneously, tax avoidance, agency cost, and capital structure affect firm value. Partially, tax avoidance and agency cost do not significantly influence firm value, while capital structure has a positive effect. Furthermore, institutional ownership strengthens the moderating effect on the relationship between tax avoidance and capital structure with firm value, but fails to moderate agency cost. These results highlight the importance of institutional ownership in enhancing governance and sustaining firm value in the consumer non-cyclical sector.
Pengaruh Kepemilikan Institusional, Kebijakan Hutang dan Kebijakan Dividen terhadap Nilai Perusahaan Wisyandri, Adhe Alvita; Ardaninggar, Sasmita Sari
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.v8i4.1272

Abstract

This study examines the effect of institutional ownership, debt policy, and dividend policy on firm value, with firm size and firm growth as control variables. The issue addressed is that firm value, as reflected in stock performance, is influenced by internal and external financial decisions, yet previous studies show mixed results, especially in the financial sector. The research aims to provide empirical evidence on whether these governance and financial policies significantly shape firm value. The population consists of 106 financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 18 firms were selected, resulting in 90 firm-year observations. Data were analyzed with EViews 13 through descriptive statistics, classical assumption tests, and panel regression analysis. The findings reveal that institutional ownership, debt policy, and dividend policy simultaneously have a significant impact on firm value. Partially, institutional ownership does not significantly influence firm value, while debt policy and dividend policy show significant positive effects. These results highlight the importance of debt management and dividend distribution in enhancing firm value in the Indonesian financial sector.
Pengaruh Environmental Social Governance (ESG), Good Corporate Governance (GCG) dan Kebijakan Dividen terhadap Kinerja Keuangan Perusahaan Novriani, Amelia Safitri; Sudiyatmoko, Agus
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.v8i4.1275

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG), Good Corporate Governance (GCG), and dividend policy on the financial performance of companies listed on the LQ45 index. The motivation arises from the fluctuating performance of LQ45 companies during 2019-2023, which highlights the need to evaluate factors influencing financial sustainability. Using a quantitative approach, this research analyzes secondary data from financial statements, annual reports, and sustainability reports. A purposive sampling method was applied, resulting in 16 companies selected from the population of 45 LQ45 firms. Panel data regression with the Random Effect Model (REM) was employed using EViews 12. The findings reveal that ESG and GCG have a positive and significant effect on financial performance, while dividend policy shows no significant influence. Simultaneously, the three variables significantly affect performance, with an adjusted R² of 17%. These results underscore the importance of sustainability practices and strong governance in enhancing company performance and investor confidence, while dividend policy is not a decisive factor. This study contributes to the literature by providing evidence from emerging capital markets and offers managerial implications for strengthening competitiveness through ESG and GCG practices.

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