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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

87 88 89 90 91

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

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

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.

Pengaruh Perputaran Modal Kerja dan Struktur Modal terhadap Profitabilitas pada PT Indofod CBP Sukses Makmur Tbk Periode 2014-2023 Suhartono, Agus; Dewi, Iriana Kusuma; Rusnaeni, Nani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1314

The financial performance of a company is largely determined by its ability to manage working capital efficiently and maintain an optimal capital structure. In the case of manufacturing and consumer goods companies such as PT Indofood CBP Sukses Makmur Tbk, the balance between liquidity and financing decisions plays a crucial role in sustaining profitability and long-term growth. This study aims to determine the effect of working capital turnover and capital structure on profitability, both partially and simultaneously. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements over a ten-year period. Data analysis techniques include classical assumption testing, multiple regression analysis, autocorrelation testing, coefficient of determination analysis, and hypothesis testing. The results reveal that both working capital turnover and capital structure have a significant positive effect on profitability. This indicates that the more efficiently the company manages its working capital and the more effectively it maintains its capital structure, the higher its profitability will be. The findings highlight the importance of strategic financial management in optimizing operational efficiency and ensuring financial stability. Overall, this study contributes to understanding how internal financial decisions influence company performance and provides practical implications for improving profitability within the manufacturing sector.

Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan di PT Shafira Laras Persada Kota Bandung Prasetiyani, Desi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1315

Employee performance is a critical factor in achieving organizational goals, and it is influenced by various internal and external factors, including motivation and work discipline. In the current competitive business environment, organizations must ensure that their employees maintain high performance levels to sustain productivity and organizational success. PT Shafira Laras Persada, as a growing company, faces challenges in optimizing employee performance, making it necessary to examine the role of motivation and work discipline in shaping employee behavior and productivity. This study aims to analyze the effect of motivation and work discipline on employee performance, both partially and simultaneously, at PT Shafira Laras Persada. The research employed a quantitative approach with an associative method. The population consisted of 65 employees, and the entire population was selected as the research sample using a census technique. Data were collected using closed-ended questionnaires with a Likert scale, distributed directly to the respondents. The collected data were analyzed using SPSS version 27, including descriptive analysis, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that both motivation and work discipline have a positive and significant effect on employee performance. Individually, each factor contributes to improving productivity and work quality. Simultaneously, the combination of motivation and work discipline provides a stronger impact on employee performance, emphasizing the importance of managing these factors together. These findings suggest that the company should strengthen strategies to enhance employee motivation and enforce work discipline to achieve optimal performance and support organizational objectives.

Pengaruh Disiplin dan Stres Kerja terhadap Kinerja Karyawan Pada PT Tunas Ridean Tbk Cabang Ciputat Tangerang Selatan Ariyanti, Eti; Wardani, Endang Susilo; Irawati, Laila
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1316

Employee performance is one of the key factors that determine the success of an organization. In a competitive business environment, companies need employees who are disciplined, productive, and able to manage work pressure effectively. However, many organizations still face challenges related to low employee performance caused by a lack of work discipline and increasing levels of work stress. This research aims to determine the influence of discipline and work stress on employee performance at PT Tunas Ridean Tbk Ciputat Branch, both partially and simultaneously. This study uses a quantitative approach with a survey method. The population in this research consists of eighty-five employees who were all used as respondents through a census technique. Data were collected using a closed-ended Likert scale questionnaire distributed via WhatsApp groups and processed using SPSS version 27. The analysis included descriptive statistics, validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The results show that discipline and work stress significantly affect employee performance both partially and simultaneously. High discipline encourages employees to be more responsible and productive, while excessive work stress tends to decrease performance. The study implies that companies should strengthen work discipline consistently while managing employee stress through supportive leadership and a healthy work environment.

Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan di Laulau Cafe Lebak Bulus Noviyanti, Iis; Asmalah, Lia; Oktarini, Riri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1317

In today’s competitive cafe industry, customer satisfaction has become a crucial determinant of business sustainability and growth. LauLau Cafe Lebak Bulus faces the challenge of maintaining customer loyalty while delivering high-quality service and reasonable pricing. This study aims to examine the effect of service quality and price, both partially and simultaneously, on customer satisfaction at LauLau Cafe Lebak Bulus. A quantitative research approach with a survey method was employed. The population consisted of 7,655 cafe consumers, and a sample of 99 respondents was determined using Slovin’s formula and selected through simple random sampling. Data were collected through a structured questionnaire distributed directly and via WhatsApp, designed using Google Forms with closed-ended Likert scale questions. Data analysis was conducted using SPSS 26, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that both service quality and price have a positive and significant effect on customer satisfaction, individually and simultaneously. This finding highlights that customer satisfaction is influenced not only by the quality of service but also by the perceived fairness of pricing. Therefore, cafe management should continuously enhance service quality while maintaining competitive pricing strategies to foster customer loyalty, improve retention, and strengthen market position sustainably.

Analisis Faktor – Faktor yang Berpengaruh terhadap Capaian Nilai Kinerja Pelaksanaan Anggaran pada Kantor Badan Narkotika Nasional Provinsi DIY Mujayadi, Edi; Susanto, Aftoni; Asakdiyah, Salamatun
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1322

The Ministry of Finance, as the State Treasurer, uses the Budget Implementation Performance Indicators (IKPA) to assess the effectiveness and quality of budget execution within government institutions. However, the fluctuating IKPA scores of the National Narcotics Agency of the Special Region of Yogyakarta (BNNP DIY) over the past five years indicate inconsistencies in planning, human resource competence, regulatory compliance, and coordination. This study aims to analyze how these factors influence the achievement of IKPA performance scores at BNNP DIY. Using a qualitative approach through literature review and in-depth interviews with the finance and budget team, this research explores managerial and operational dynamics that affect budget performance. The findings show that accurate planning, competent human resources, regulatory adherence, and effective inter-unit coordination have a positive and significant influence on improving the IKPA score. These results imply that strengthening managerial capacity and internal coordination can enhance institutional accountability and the quality of budget implementation.

Pengaruh Corporate Social Responbility, Capitak Intensity dan Inventory Intensity terhadap Tax Avoidance Wulandari, Septiani; Rusdi, Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1323

Corporate tax avoidance has become a central issue in financial and sustainability reporting, as stakeholders increasingly expect companies to demonstrate accountability, transparency, and compliance with tax regulations. In the Indonesian property sector, where asset-based activities dominate corporate operations, understanding the factors that influence tax avoidance becomes particularly important. This study examines the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Inventory Intensity on tax avoidance in property companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Employing a quantitative approach and an associative research design, the study utilizes secondary data obtained from annual reports and sustainability reports prepared in accordance with the GRI 2021 standards. The sample was selected through purposive sampling, resulting in six companies with 36 total observations. Data analysis was conducted using panel data regression with the assistance of EViews 12. The findings reveal that CSR disclosure has a positive and significant effect on tax avoidance, indicating that companies with more extensive CSR reporting tend to engage in higher levels of tax avoidance. In contrast, Capital Intensity and Inventory Intensity exhibit no significant effect, suggesting that the proportion of fixed assets and inventory does not substantially drive tax avoidance strategies. These results emphasize the role of non-physical factors such as managerial incentives, governance mechanisms, and regulatory conditions in shaping corporate tax behavior.

Pengaruh Harga dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Salon Kecantikan Glambypuri Zakaria, Zakaria; Zikriyah, Atika Nur
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1326

This research is motivated by the fierce competition in the rapidly growing beauty industry. The purpose of this study is to analyze the effect of Price and Service Quality on Consumer Satisfaction at Glambypuri Beauty Salon. The method used is quantitative. The population in this study was all Glambypuri consumers from August 2025 to August 2025, totaling 500 people. A sample of 83 respondents was obtained using the Slovin formula. Data collection techniques were carried out by distributing questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, regression analysis, coefficient of determination analysis, and hypothesis testing. The findings indicate that both Price and Service Quality play a significant role in shaping Consumer Satisfaction. Each factor individually influences how consumers perceive value and service experience, while their combined effect further strengthens overall satisfaction. A substantial proportion of the variation in Consumer Satisfaction can be explained by these two variables, suggesting that pricing strategies and the quality of service are critical drivers of customer perceptions and loyalty. For businesses, this emphasizes the importance of maintaining competitive pricing alongside consistently high service standards to enhance customer satisfaction and foster long-term engagement.

Analisis Kinerja Karyawan terhadap Kepuasan dan Kepercayaan Pelanggan dalam Penjualan Motor Bekas di Nico Garage 88 Arniti, Ni Ketut; Kusuma, Komang Dio Surya
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1327

This study examines how employee performance influences customer satisfaction and trust in the used motorcycle sales process at Nico Garage 88, Denpasar. The research applies a qualitative descriptive approach with a case study method. Data were collected through in-depth interviews with the owner, employees, and customers, as well as direct observation at the showroom during January to March 2025. The findings reveal that employee performance plays a significant role in shaping customer experiences. Although some employees deliver good service, inconsistencies remain in responsiveness, communication, and professionalism. Customers are generally satisfied with the motorcycle quality and pricing, yet inconsistent service reduces their overall satisfaction. Furthermore, customer trust grows when employees provide transparent, honest, and detailed information about the motorcycles. Conversely, unclear explanations and inattentive attitudes can create doubt. This research emphasizes the need for continuous improvement in employee performance through communication training, professional conduct, and consistent service delivery to strengthen customer satisfaction and trust.

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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