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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 882 Documents

85 86 87 88 89

Implementasi Akuntabilitas Pelaporan Keuangan sebagai Upaya Peningkatan Transparansi dan Kepercayaan Publik pada PT Bank Jatim Widad, Naswa Faqrizah Al; Nawangsari, Ajeng Tita
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.v8i4.1292

This study investigates the implementation of financial reporting accountability at PT Bank Pembangunan Daerah Jawa Timur Tbk (Bank Jatim) as a strategic effort to enhance transparency and strengthen public trust. Accountability in financial reporting is a critical component of good corporate governance, particularly in the banking sector, where public confidence is an intangible but essential asset. The research employs a qualitative descriptive method with a case study approach. Data were collected from annual reports (2020-2023), Financial Services Authority (OJK) regulations, PSAK standards, and in-depth interviews with both internal stakeholders and customers. The findings reveal that Bank Jatim consistently complies with PSAK and OJK regulations, supported by layered internal and external audits. Transparency is achieved through detailed disclosures in annual reports and digital publications, although public understanding of financial statements remains limited. This study highlights that accountability not only fulfills regulatory obligations but also strengthens institutional legitimacy and public trust. The novelty of this research lies in its focus on a regional development bank, demonstrating that robust financial accountability practices can play a pivotal role in balancing transparency with customer data protection while sustaining public confidence in the regional banking sector.

Pengaruh Kepemimpinan, Motivasi dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT. BPRS Al Salaam Amal Salman Pebriansyah, Pebriansyah; Kurniawan, Prasetyo
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.v8i4.1296

Funding institutions are currently growing rapidly, leading to increased competition in the financial sector. To remain competitive, companies must ensure that employees can contribute effectively and achieve organizational targets. This study aims to examine the effect of leadership, motivation, and work environment on employee performance at PT. BPRS AlSalaam Amal Salman. The research uses a quantitative approach with a causal associative method. The population in this study consists of 81 employees, all of whom were selected using a census sampling technique. Data was collected using a questionnaire distributed via Google Forms through WhatsApp. The instrument used a Likert scale with five answer options. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The research involved descriptive analysis, classical assumption tests, and hypothesis testing. The results indicate that leadership, motivation, and work environment each have a positive and significant influence on employee performance. Furthermore, when tested simultaneously, these three variables reinforce each other in improving employee performance. The findings imply that organizations should focus on adopting effective leadership styles, fostering both intrinsic and extrinsic motivation, and creating a supportive work environment to enhance employee productivity and performance in a sustainable way.

Pengaruh Beban Kerja dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada PT. Cesco Logistik Indonesia di Jakarta Sunardi, Didi; Utami, Anisa Amelia 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.v8i4.1297

In today’s competitive business environment, employee performance is crucial for organizational success, especially in logistics companies where workload and work conditions greatly impact productivity. This study aims to examine the positive and significant influence of workload and the non-physical work environment on employee performance at PT. Cesco Logistik Indonesia in Jakarta. Using a quantitative associative approach, the research was conducted with 53 employees as respondents, selected through a census sampling method. Data were collected via a closed-ended questionnaire with a five-point Likert scale. Analysis was performed using multiple linear regression with SPSS 25, including descriptive analysis, validity and reliability tests, classical assumption tests, and regression analysis. The results indicate that both workload and the non-physical work environment individually and simultaneously have a positive and significant effect on employee performance. These findings suggest that managing workload proportionally and fostering a supportive psychological work environment can optimize employee performance. Consequently, these factors contribute to increased productivity, effectiveness, and motivation, positively influencing the overall achievement of organizational goals.

Pengaruh Job Insecurity dan Emotional Exhaustion terhadap Kinerja Perawat RSU Tangerang Guruh, Muhamad; Suryani, N Lilis; Syatoto, Iman; Darmadi, Darmadi
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.v8i4.1298

The increasing demand for high-quality healthcare services has made the performance of nurses a critical component in achieving organizational effectiveness, particularly in public hospitals. However, contract nurses often face psychological pressures that can affect their work performance. This study was conducted to investigate the influence of job insecurity and emotional exhaustion on the performance of contract nurses at RSU Tangerang, addressing a pressing issue in human resource management in the healthcare sector. Using a quantitative approach with an associative research design, data were collected from 150 contract nurses, selected from a population of 240 using the Slovin formula. The data were obtained through closed-ended questionnaires distributed via WhatsApp, using a Likert scale for measurement. Analysis was conducted using multiple linear regression with SPSS 25. The findings reveal that both job insecurity and emotional exhaustion negatively affect nurse performance. Job insecurity leads to reduced motivation and a sense of uncertainty, while emotional exhaustion diminishes energy and professional engagement. These results imply that improving employment stability and providing emotional support are essential strategies for hospital management to enhance nurse performance. Future policy and managerial decisions should consider these psychological aspects to maintain service quality and workforce sustainability.

Determinasi Pengungkapan Emisi Karbon di Indonesia: Kajian Profitabilitas, Kinerja Lingkungan, Tekanan Stakeholder dan Media Exposure Salsabila, Shofiyah Nugraha; Aristantia, Selvia Eka
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.v8i4.1299

Climate change and increasing carbon emissions have become urgent global challenges that require stronger corporate accountability. In Indonesia, carbon emission disclosure remains voluntary and inconsistent, raising questions about its determinants. This study aims to provide a comprehensive analysis of internal and external factors influencing carbon emission disclosure, specifically profitability, environmental performance, stakeholder pressure, and media exposure. Using a literature review approach, 20 peer-reviewed articles published between 2021 and 2025 were systematically selected and analyzed through content analysis. The findings reveal that profitability shows mixed results, ranging from positive to insignificant or even negative effects, depending on industrial context and management policy. Environmental performance tends to positively influence disclosure, especially among firms with high PROPER ratings, though some studies still report weak relationships. Stakeholder pressure generally encourages greater disclosure, yet in certain regulatory settings it may be insignificant or negative. Media exposure demonstrates inconsistent roles, with some studies finding it supportive, while others consider it reactive and limited. These variations highlight that carbon emission disclosure practices in Indonesia are not yet standardized and are shaped by industry characteristics, regulatory strength, and managerial discretion. The study contributes by synthesizing recent evidence and offering implications for regulators, corporations, and future research on environmental transparency.

Motivasi Kerja sebagai Mediasi : Pengaruh Kompensasi Finansial dan Pengembangan Karyawan terhadap Kepuasan Kerja Devi, I Gusti Ayu Marchika; Yuliana, Ika; Makiah, Makiah; Cahyadi, Irwan; Marlini, 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.v8i4.1301

Employee satisfaction is a crucial factor in sustaining cooperative performance, particularly in organizations where human resources represent the core asset. However, inconsistencies in prior studies regarding the effect of financial compensation and employee development on job satisfaction indicate the need for further investigation. This study aims to analyze the influence of financial compensation and employee development on job satisfaction, with work motivation as a mediating variable. A quantitative associative approach was applied, using a saturated sampling technique involving 40 employees of Koperasi Simpan Pinjam Triananda Sari Utama. Data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. The results reveal that financial compensation and employee development significantly and positively affect job satisfaction. Employee development also has a significant positive impact on work motivation. However, work motivation does not significantly influence job satisfaction and fails to mediate the relationship between the independent and dependent variables. These findings suggest that, in the cooperative context, job satisfaction is more directly determined by compensation and development rather than by motivational mechanisms. The study highlights the importance of strengthening compensation systems and employee development programs while exploring additional factors that may enhance both motivation and job satisfaction.

Perancangan Harga Pokok Produksi Excel pada Usaha Daur Ulang Plastik dengan Metode Full Costing Putri, Dyah Puspitasari Sunaryo; Dewanti, Rully 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.v8i4.1302

Plastic waste is a global issue that requires sustainable solutions. PT. XYZ, a plastic recycling company based in Tangerang, currently uses manual methods for calculating the cost of goods manufactured (COGM), which may lead to cost inaccuracies. This study aims to design an Excel-based COGM calculation system using the full costing method, which includes raw material costs, direct labor, and factory overhead. The research employs a qualitative approach with a descriptive method. It was conducted at a plastic recycling company in Tangerang. The focus of this study is the Excel-based COGM system for plastic recycling businesses using the full costing method. Data were collected through primary sources (observations, interviews, documentation) and secondary sources from related literature. The data were analyzed descriptively. The results show that the Excel-based design improves accuracy, transparency, and efficiency in cost calculations compared to the previous manual method. This new system provides a more realistic picture of production costs and can serve as a basis for pricing decisions, cost control, and performance evaluation. The practical implications of the system include reducing human error in calculations, accelerating cost analysis, enabling the company to set more competitive selling prices, and ultimately increasing overall profitability.

Dampak Penerapan Tarif Efektif Rata-Rata (TER) terhadap Beban PPh 21 Karyawan Tetap pada PT MKDF Fadila, Amelia Nur; Susanto, Febry Fabian
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.v8i4.1303

Tax revenue, particularly Article 21 Income Tax, plays a critical role in Indonesia’s fiscal sustainability but its progressive tariff system often creates complexity in payroll management and uncertainty in employees’ net salaries. To address these issues, the Ministry of Finance introduced Regulation No. 168/PMK.03/2023, which applies the Average Effective Rate (TER) as a simplified approach for calculating Article 21 Income Tax. This study aims to examine the impact of TER on the tax burden of permanent employees at PT MKDF, a medium-sized outsourcing firm. Using a descriptive quantitative design, data were collected from payroll records covering January-December 2024 and complemented with interviews from HR and finance staff. The findings show that monthly deductions remained stable at an average of IDR 924,543, but increased up to fivefold during months when bonuses or holiday allowances were paid. While TER improved payroll efficiency and reduced calculation errors, employees expressed concerns about sudden increases in tax deductions during incentive periods. This research contributes by providing empirical evidence on how TER influences the proportionality of tax burdens and administrative efficiency, complementing prior studies that focused mainly on compliance aspects. The results offer practical insights for companies in payroll management and for policymakers in evaluating the effectiveness of tax simplification reforms.

Analisis Gaya Kepemimpinan Transformasional terhadap Motivasi Kerja Karyawan pada PT Metric Medica Harmen, Hilma; Hartono, Dafin; Lumbantoruan, Putri Anita; Amalia, Indry; Silaen, Cindy Lastiur; Gultom, Aenisyah Putri Larasati
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.v8i4.1304

The healthcare industry is experiencing rapid transformations due to technological advancements, demographic shifts, and regulatory changes, which create challenges in maintaining employee motivation. This study aims to analyze the influence of transformational leadership style on employee work motivation at PT Deca Metric Medica, a medical device manufacturing company in Indonesia. A qualitative literature review approach was applied by synthesizing academic journals, books, and research articles related to transformational leadership and work motivation. The findings reveal that transformational leadership plays a significant role in inspiring, guiding, and motivating employees through four dimensions: inspirational motivation, idealized influence, intellectual stimulation, and individualized consideration. These dimensions are found to strengthen employee engagement, foster creativity, and enhance job satisfaction, thereby supporting organizational performance in a dynamic healthcare environment. The study concludes that adopting transformational leadership is an effective strategy for PT Deca Metric Medica to sustain employee motivation and competitiveness. However, as this research is based on literature review, future empirical studies are recommended to validate the findings in organizational contexts.

Solusi Perbedaan Komunikasi Bisnis Antar Generasi di Lingkungan Kerja : Generasi Z, Milenial dan Generasi X Harmen, Hilma; Ginting, Gevy Ketia; Napitupulu, Dhaet Fretty; Siagian, Yeny Elfina; Saragih, Simon Herbeth Beekham; Ramadhan, Bintang Pajar; Marpaung, Agung Kurniawan Benedictus
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.v8i4.1305

In the era of globalization and digital transformation, organizations encounter persistent challenges in managing business communication across generations. Differences in media preferences, language style, and perceptions of authority often lead to misunderstandings and conflicts among Generation X, Millennials, and Generation Z in the workplace. This study aims to examine the distinctive communication patterns of these three generations and to formulate strategic solutions to enhance cross-generational collaboration. Employing a qualitative approach through library research, the analysis was conducted by reviewing academic literature published between 2013 and 2023 and applying content analysis to identify recurring themes. The findings reveal that Generation X favors formal and structured communication, Millennials adopt a balanced and collaborative style, while Generation Z prioritizes fast, digital, and visual interaction. These variations create communication barriers such as technological gaps, differences in expectations of formality, and divergent interpretations of symbols and language. To address these issues, the study proposes six strategic pillars: integrated multi-channel systems, cross-generational communication training, two-way mentoring, adaptive communication protocols, continuous evaluation, and inclusive leadership. The study contributes to organizational communication research by emphasizing the importance of adaptive strategies to build an inclusive culture and demonstrates practical implications for improving teamwork, productivity, and innovation in multigenerational workplaces.

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

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+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