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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 882 Documents
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Analisis Pengambilan Keputusan dalam Menyikapi Isu Keamanan Digital (Notifikasi "No System is Safe") di PT Telkomsel Harmen, Hilma; Limbong, Mhd. Syaikhan Nazri; Simare-mare, Stefhani Gresia; Bintang, Dita Agustina; Bangun, Karin Rimina; Harahap, Nesah Sartika; Nababan, Helon Hibri
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.v8i4.1307

Abstract

This study examines the decision-making process of PT Telkomsel in addressing digital security challenges, particularly in the context of the alert “No System is Safe.” The main problem lies in the increasing cyber threats that jeopardize customer data, corporate reputation, and regulatory compliance, which cannot be mitigated solely by adopting international security standards. The research aims to analyze how decision-making theories, especially bounded rationality, are applied by Telkomsel when responding to uncertain and high-risk situations. Using a qualitative descriptive approach with a literature review method, data were obtained from scholarly journals, corporate policy documents, institutional reports, and media coverage related to digital security and organizational decision-making. The findings reveal that Telkomsel employs a combination of directive, analytical, conceptual, and behavioral decision-making styles, supported by rational, intuitive, participative, and bounded rationality approaches. This integration enables the company to balance speed, accuracy, and adaptability in managing cyber incidents. The study contributes by highlighting that effective digital security management in a large-scale telecommunication company depends not only on technical safeguards but also on the quality of organizational decision-making under uncertainty.
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada PT Indofood CBP Sukses Makmur Tbk Periode 2014-2023 Widiawati, Aisah; Budi, Saksono
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.v8i4.1309

Abstract

Profitability is a crucial indicator of a company’s financial performance and long-term sustainability. This study was conducted to determine the effect of liquidity and solvency on the profitability of PT Indofood CBP Sukses Makmur Tbk for the period 2014–2023. The research was motivated by the importance of understanding how internal financial ratios specifically the Current Ratio (CR) and Debt to Equity Ratio (DER) influence the company’s ability to generate profit, measured by Return on Assets (ROA). A quantitative approach was applied using an associative method to examine the relationship between the variables. The data used were secondary data, sourced from the company's financial reports accessed via the official websites of the Indonesia Stock Exchange and the company itself. A total of 10 data samples were selected using purposive sampling. Data analysis was performed using multiple linear regression with SPSS version 27. Prior to regression analysis, classical assumption tests were conducted, including tests for normality, heteroscedasticity, multicollinearity, and autocorrelation. The results revealed that CR has a significant partial effect on ROA, while DER does not show a significant individual effect. However, both variables simultaneously have a significant impact on profitability. The findings suggest the importance of managing liquidity and capital structure to improve financial performance.

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