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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

85 86 87 88 89

Dampak Perubahan Mekanisme Perhitungan Pajak Penghasilan PPh 21 Bagi Cash Flow Perusahaan (Studi Kasus Wajib Pajak Perusahaan) Hanapiah, Hanapiah; Bulan, Sri; Humaimah, Sunni; Sugiyanto, Sugiyanto
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.v8i4.1276

This study investigates the impact of the new calculation mechanism of Article 21 Income Tax (PPh 21), particularly the application of the Average Effective Rate (TER), on corporate cash flow. While prior studies have discussed compliance and tax administration reform, limited attention has been given to how regulatory changes affect companies that provide tax allowances to employees. This research aims to fill that gap by analyzing the financial implications for a case company in the insurance sector. Using a qualitative descriptive approach, data were collected through document analysis, including company payroll and tax calculation reports, supported by relevant regulations such as PER-16/PJ/2016, PP No. 58/2023, and PMK 168/2023. The results show that the TER mechanism increases the tax burden for January to November, while in December the company experiences overpayment. A comparison between TER and the progressive tax method reveals that both lead to the same total annual liability, yet with different monthly cash flow impacts. The findings provide practical insights for companies in designing tax planning strategies to mitigate regulatory changes and strengthen financial management.

Analysis of Fresh Cow Milk Income in Pujon Sub-District Malang Regency East Java Soeyatno, Rahmah Farahdita
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.v8i4.1277

Pujon Sub-district is one of the largest milk production centers in Malang Regency, East Java. To achieve sustainability and profitability, dairy farmers in this area must have a clear understanding of their total revenues and production costs. This study aims to analyze the net income of dairy cow farming in Pandesari Village. A quantitative approach with a descriptive method was used in this research. The sampling method applied was purposive sampling, targeting 36 dairy farmers as respondents. Data collection was carried out from September 2012 to January 2013. Both primary and secondary data were used, gathered through interviews, field observations, and documentation. The analysis method applied was income analysis using the Revenue-to-Cost (R/C) ratio. The results indicate that dairy cow farming in Pujon Sub-district is economically feasible and generates moderate profits. A positive R/C ratio shows that every unit of cost incurred by farmers results in a higher amount of revenue. This suggests that the dairy farming business in this area is relatively efficient and has the potential to contribute significantly to farmers' incomes. Therefore, it can be further developed as a primary livelihood source, particularly for small to medium-scale farmers, with opportunities for improving economic welfare through better management practices.

Meningkatkan Loyalitas Guru: Work Life Balance, Lingkungan Kerja Fisik, dan Kepuasan Kerja Adiantara, M. Agung Dwi; Cahyadi, Irwan; Yuliana, Ika; Makiah, Makiah; 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.v8i4.1278

This study investigates the factors influencing the loyalty of honorary teachers at the Nurul Haramain Putri NWDI Narmada Islamic Boarding School. Teacher loyalty is essential for the sustainability of educational institutions, yet it is often challenged by difficulties in maintaining work–life balance, limited physical facilities, and varied levels of job satisfaction. The objective of this research is to analyze the effects of work–life balance, physical work environment, and job satisfaction on teacher loyalty, both individually and collectively. A quantitative descriptive method was employed, with a sample of 60 respondents selected purposively from a population of 200 honorary teachers. Data were collected through validated and reliable questionnaires and analyzed using multiple linear regression with SPSS 22. The results reveal that work-life balance has a positive and significant effect on teacher loyalty, while the physical work environment and job satisfaction show positive but insignificant effects. These findings suggest that improving work-life balance should be prioritized to strengthen teacher loyalty, while improvements in physical facilities and job satisfaction remain necessary as supporting factors.

Pembangunan Spot Foto sebagai Daya Tarik di Danau Kaolin Bangka Belitung Herliansyah, Dwi; Siregar, Chandra A
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.v8i4.1279

Kaolin Lake in Bangka Belitung, a former mining site, has transformed into a popular tourist destination due to its striking blue waters and white sandy mounds. The unique landscape offers strong visual appeal, particularly for younger generations seeking photogenic and shareable experiences on platforms like Instagram and TikTok. This study explores the development of photo spots as a key strategy to enhance the lake’s attractiveness and support sustainable tourism growth. The purpose of the research is to analyze how the creation of aesthetically designed photo spots contributes to visitor satisfaction, destination branding, and the local economy. A qualitative descriptive method was used, involving field observations, interviews with local stakeholders, and documentation analysis. The results show that the presence of thematic and creatively designed photo spots significantly increases visitor engagement and length of stay. Furthermore, these developments encourage local entrepreneurship and community participation. However, maintaining environmental sustainability and ensuring the authenticity of the natural landscape remain critical challenges. This study highlights the importance of integrating visual tourism trends with sustainable planning to develop competitive and responsible tourist attractions. The findings contribute to broader discussions on innovation in destination development, especially in post-mining areas.

Pengaruh ESG dan Konservatisme Akuntansi terhadap Efisiensi Investasi Rompas, Afril Yani; Sutandijo, Sutandijo
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.v8i4.1280

This study investigates the impact of Environmental, Social, and Governance (ESG) practices and Accounting Conservatism on Investment Efficiency in IDX ESG Leaders companies listed on the Indonesia Stock Exchange during 2019-2023. Investment inefficiency, often reflected in underinvestment or overinvestment, remains a concern in Indonesia as indicated by the high Incremental Capital Output Ratio (ICOR). To address this issue, this research provides empirical evidence on whether ESG disclosure and conservative accounting practices can enhance investment efficiency. Using a purposive sampling technique, 13 companies were selected from 30 ESG Leaders, resulting in 65 firm-year observations. Data were analyzed with panel data regression using EViews 12. The findings reveal that ESG and accounting conservatism jointly influence investment efficiency. However, ESG, measured by Bloomberg ESG scores, shows no significant individual effect. In contrast, accounting conservatism, proxied by accrual-based CONACC, significantly improves investment efficiency. These results suggest that conservative financial reporting provides stronger signals for optimal capital allocation than ESG disclosure alone. The study highlights theoretical implications for agency theory and practical insights for managers and regulators to balance sustainability practices with prudent accounting policies.

Analysis of the Influence of Risk Management Functions, Corporate Governance and External Pressures on the Quality of the Company's Financial Statements Sudirja, Sudirja; Martias, Andi; Rachmawati, Susan; Wahyuhening F, Firstianty
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.v8i4.1285

The accuracy and transparency of financial statements are critical indicators of a company's credibility and sustainability. In an increasingly dynamic business environment, companies face growing internal and external challenges that demand stronger financial accountability. This study aims to examine the impact of risk management functions, good corporate governance, and external pressures on the quality of financial statements. The independent variables in this study include the effectiveness of risk management, the implementation of corporate governance principles, and external stakeholder pressures, while the dependent variable is the quality of the company's financial statements. The research adopts a verification method using quantitative analysis, based on primary data collected through questionnaires measured using the Likert scale. The sample consists of 197 randomly selected company employees. Data were analyzed using descriptive statistics, data quality tests, classical assumption testing, and hypothesis testing, with SPSS software. The findings indicate that the risk management function, good corporate governance, and external pressures all have a significant positive impact on the quality of financial statements. These results imply that improving internal control systems, governance structures, and responsiveness to external demands contributes meaningfully to financial transparency and reliability, enhancing investor confidence and long-term corporate performance.

Ekualisasi Pengakuan Pendapatan antara SPT Masa PPN dan Laporan Keuangan Bulanan terhadap Kepatuhan Perpajakan Rahmatulloh, Hanif Dzaky; Yudhanti, Ashari Lintang
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.v8i4.1287

Tax compliance in Indonesia remains a critical issue under the self-assessment system, where taxpayers are responsible for calculating, reporting, and paying their taxes. One recurring problem is the potential inconsistency between monthly Value Added Tax (VAT) returns and company financial statements, which may trigger administrative risks and reduce transparency. This study aims to examine the equalization of revenue recognition between monthly VAT returns and financial statements of CV XYZ, a retail company engaged in mobile phone sales and accessories, and to evaluate its implications for tax compliance. The research employed a descriptive qualitative approach, using primary data from interviews and observations during an internship at a public accounting firm, and secondary data from company records and relevant literature. The findings reveal that the total revenue recorded in the 2024 financial statements, amounting to IDR 20,806,984,947, was consistent with the total reported in monthly VAT returns, with no discrepancies identified. This result demonstrates that CV XYZ has applied accurate accounting practices, maintained compliance with tax regulations, and implemented effective internal controls. The study highlights that equalization not only minimizes the risk of penalties but also enhances transparency, credibility, and reliability in financial and tax reporting, offering practical insights for retail businesses with high transaction volumes.

Pengaruh Manajemen Kesiswaan terhadap Prestasi Belajar Peserta Didik di SMPN 1 Pamijahan Bogor Ihsan, Muzhir; Sumiyati, Sumiyati
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.v8i4.1288

The background of this research lies in the importance of effective student management as a strategic component in improving students' learning outcomes. Schools play a vital role not only in delivering academic content but also in managing students’ overall development, which in turn affects their academic performance. This research aims to determine whether student management practices significantly impact students' academic achievement, both partially and simultaneously. The research employed a quantitative approach with simple random sampling involving sixty respondents. Data were collected through a Likert-scale questionnaire and analyzed using several statistical techniques, including validity and reliability tests, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The findings revealed that student management has a significant and positive influence on academic achievement. This indicates that better implementation of student management contributes to higher student performance. However, the contribution, while meaningful, suggests that other factors also influence learning outcomes. The study implies that schools should enhance student management strategies to maximize academic success.

Pengaruh Kompetensi Manajerial Kepala Sekolah terhadap Peningkatan Kinerja Guru MIS. Mathla'ul Anwar se-Desa Leuwibatu Ihsan, Muzhir; Anisa, Mila Nur
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.v8i4.1289

The performance of teachers plays a crucial role in achieving educational goals, and it is strongly influenced by the leadership and managerial competence of school principals. This research was conducted to examine the influence of principals' managerial competence on the performance of teachers at MIS Mathla’ul Anwar in Leuwibatu Village. Managerial competence includes aspects such as planning, organizing, evaluating, and leading, which are essential for creating a supportive and effective school environment. This study employed a quantitative approach using a survey method. The population consisted of all 24 classroom teachers at MIS Mathla’ul Anwar, and a saturated sampling technique was used. Data were analyzed using simple linear regression with SPSS version 25, preceded by descriptive analysis, data quality tests, classical assumption tests, and hypothesis testing. The results showed that the principal's managerial competence has a significant and positive influence on teacher performance, particularly in areas of lesson preparation, delivery, and assessment. This suggests that the more competent the principal is in managing the school, the better the teachers perform. However, the study also indicates that other factors such as teacher professionalism, availability of learning facilities, and support from the school environment also contribute to teacher performance.

Pengaruh Digital Marketing, Brand Awareness, dan Endorsement Influencer terhadap Penjualan Produk Generos di PT Quantum King Sulaiman Fajriyah, Darari; Vindiana, Afina Putri; Rosyidta P.O, Annuridya; Tampubolon, Edward S.
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.v8i4.1291

The rapid growth of digital technology has transformed marketing practices, requiring companies to adopt innovative strategies to remain competitive. PT Quantum King Sulaiman, the producer of Generos herbal products, faces intense market competition and therefore needs to optimize digital marketing, strengthen brand awareness, and leverage influencer endorsement to increase sales. This study aims to analyze the influence of these three factors on Generos sales through a structured literature review of national and international journals published between 2020-2025. The findings show that digital marketing effectively expands consumer reach and engagement at relatively low cost, brand awareness enhances consumer trust and loyalty by creating a positive brand image, and influencer endorsement significantly shapes purchase decisions through credibility and emotional connection. The synthesis also highlights that the combined implementation of these strategies has a stronger impact than using them individually. This study contributes by emphasizing the relevance of integrated digital marketing strategies in the herbal product sector, which has received limited academic attention. However, as a literature-based study, the findings need to be validated through empirical research involving consumer data to capture real behavioral patterns.

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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

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
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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