Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Scientific Journal of Reflection : Economic, Accounting, Management and Business

SJR
Website

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

89 90 91 92 93

Analisis Kontribusi BUMDes Inahuk terhadap Pendapatan Asli Desa Mata Air Tahun 2024, Kecamatan Kupang Tengah Mau, Mariana Jesika; Wea, Fransiska; Fatin, Clarita Nanci; Manek, Tasya
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.v9i1.1347

This study examines the contribution of Inahuk Village-Owned Enterprise (BUMDes) to the Original Village Income (PADes) of Mata Air Village in 2024. The research was conducted to address the main problem that the village’s economic potential, particularly the Sulamanda Beach asset, has not been optimally managed due to the non-functioning of BUMDes in recent years. A qualitative descriptive approach was applied, supported by interviews with the Village Head, BUMDes administrators, and community members, as well as observations and document analysis. Data were analyzed using the Miles and Huberman model through data reduction, presentation, and conclusion drawing. The findings show that BUMDes Inahuk did not provide any financial contribution to PADes in 2024. This condition stems from inactive business units, the absence of financial reports since 2023, weak managerial performance, and a lack of accountability from the management. The village government also failed to implement adequate supervision, resulting in operational stagnation. As a consequence, the management of Sulamanda Beach was temporarily taken over by the village government to ensure that village revenue could still be collected. These results highlight the gap between the expected role of BUMDes and its actual operation. Strengthening governance, improving managerial capacity, and clarifying institutional roles are essential steps to revitalize BUMDes Inahuk so it can contribute meaningfully to PADes and support local economic development.

Pengaruh Diskon Harga dan Testimoni Pelanggan terhadap Keputusan Pembelian di Shopee (Studi pada Mahasiswa Manajemen UNIMED) Zebua, Ovan Krisadelman; Zahra, Atika; Anggiani, Eka; Siahaan, Kevin Valensius; Faradilla, Ageng Jihan; Siregar, Zulkarnain
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.v9i1.1348

This study examines the influence of price discounts and customer testimonials on purchasing decisions among Management students at Universitas Negeri Medan who use the Shopee platform. The research addresses the growing reliance of students on digital marketplaces and the limited empirical evidence on how economic and social stimuli jointly shape online buying behavior in this demographic. Using a quantitative associative approach, data were collected from 60 respondents through a structured Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The findings reveal that price discounts do not have a significant partial effect on purchasing decisions (Sig. = 0.254 > 0.05), indicating that promotional price reductions alone may be insufficient to drive students’ buying actions. In contrast, customer testimonials show a strong and significant partial effect (Sig. = 0.000 < 0.05), highlighting the importance of reliable reviews in reducing uncertainty and reinforcing trust in online transactions. Simultaneously, both variables significantly influence purchasing decisions (F = 82.222; Sig. = 0.000 < 0.05), with an R² value of 0.743, meaning that 74.3% of the variation in purchasing decisions is explained by the model. These findings underline the dominant role of testimonial-based credibility in student consumer behavior and suggest that Shopee’s marketing strategies may benefit more from strengthening authentic user reviews than from relying solely on price promotion mechanisms.

Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak Wibowo, Muhammad Eko Ari; Ramdani, Chaeru Syahru; Latif, Adi Sofyana; Septanta, Rananda
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.v9i1.1349

Tax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness.

Pengaruh Moralitas Pajak, Good Governance dan Budaya Pajak terhadap Kepatuhan Wajib Pajak Saga, Baharudin; Nurhasan, Yunus; Septanta, Rananda; Khuzaeni, Khuzaeni
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.v9i1.1350

Taxpayer compliance is a critical factor in ensuring the effectiveness of tax revenue collection and supporting national development. However, in practice, many taxpayers fail to fulfill their obligations voluntarily due to limited awareness, distrust in government institutions, and insufficient internalization of tax-related norms. This study aims to examine the influence of Tax Morality, Good Governance, and Tax Culture on taxpayer compliance. The research employed a quantitative approach with a survey method, conducted at the Primary Tax Office of Pondok Aren, South Tangerang. The study population consisted of individual taxpayers, with a sample of 100 respondents selected through a simple random sampling technique. Data were collected using structured questionnaires with closed-ended Likert-scale questions and analyzed using multiple linear regression with SPSS version 27. The results indicate that tax morality does not significantly affect taxpayer compliance, suggesting that individual ethical awareness alone is insufficient without external support. In contrast, good governance and tax culture have a significant positive effect, highlighting the importance of transparency, accountability, and social norms in fostering voluntary compliance. Simultaneously, the three variables collectively show a significant impact on taxpayer compliance, emphasizing the necessity of integrating individual ethics, effective governance, and a strong tax culture to achieve higher compliance levels. These findings imply that fiscal policies should prioritize improving governance practices and promoting tax culture education to enhance taxpayer adherence.

Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Latif, Adi Sofyana; Darma, Sapta Setia; Septanta, Rananda; Arslan, Rijal
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.v9i1.1351

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.

Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak Ramdani, Chaeru Syahru; Latif, Adi Sofyana; Wibowo, Muhamad Eko Ari; Septanta, Rananda
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.v9i1.1352

The rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers.

Pengaruh Promosi Digital terhadap Keputusan Pembelian Produk Kopi Kenangan pada Prodi Manajemen Stambuk 2023 Universitas Negeri Medan Putri, Nazwa Aulia; Manurung, Indah Sapitri; Fiqri, Muhammad Ilham; Manalu, Lija Tanjung; Sembiring, Enzi Anatasya Br; Wardani, Nurul
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.v9i1.1356

This study analyzes the influence of digital promotion on the purchasing decisions of 2023 cohort students of the Management Study Program at Universitas Negeri Medan in buying Kopi Kenangan products. The research addresses the increasing reliance on digital marketing among young consumers and the need to understand how online promotional strategies shape their purchasing behavior. A quantitative method with an associative approach was used, involving 100 respondents selected from a population of 935 students through the Slovin formula. Data were collected using a structured Likert-scale questionnaire and analyzed through simple linear regression after the normality and linearity assumptions were met. The results indicate that digital promotion has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.456 and a significance level of 0.000. This finding demonstrates that more engaging, clear, and interactive promotional content is strongly associated with a higher likelihood of students purchasing Kopi Kenangan products. Overall, the study highlights the essential role of digital promotion in influencing consumer decisions, particularly among students who are active users of online platforms. The findings suggest that businesses need to continuously enhance their digital promotional strategies to maintain relevance and strengthen consumer engagement.

Analisis Tanggung Jawab Etis dan Hukum Perusahaan E-Commerce terhadap Perlindungan Data Pribadi Konsumen: Studi Kasus Kebocoran Data Tokopedia 2020 Saputra, Hendra; Ketia G, Gevy; Situmorang, Bonansa; Napitupulu, Dhaet Fretty; Siagian, Yeny Elfina; Sihaloho, Cristine Natasia; Sitanggang, Cindy B.; Pinem, Dhea Anandha
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.v9i1.1358

The rapid expansion of Indonesia’s e-commerce sector has increased the exposure of consumer data to security risks, as shown in the 2020 Tokopedia breach. This study examines the ethical and legal responsibilities of e-commerce companies in protecting personal data by assessing Tokopedia’s compliance with digital business ethics principles and national regulations. Using a qualitative case study approach, the analysis draws on secondary sources such as legal documents, incident reports, and scientific publications. The findings show that Tokopedia did not fully meet the standards of transparency, honesty, and privacy, and that its preventive and responsive measures were insufficient to safeguard user data. The company also failed to satisfy key obligations outlined in consumer protection rules and the Personal Data Protection Law, which serve as the benchmark for evaluating accountability. These shortcomings contributed to declining public trust and reputational harm. This study highlights the need for stronger ethical governance and more consistent legal compliance in digital platforms and recommends the integration of privacy-by-design principles, regular security audits, and a dedicated data ethics function to strengthen consumer data protection in Indonesia.

Kualitas Konten Promosi Instagram @Atedoz.Photobooth terhadap Minat Beli Pelanggan Cabang Malabar Cikawati, Nabila; Santoso, Hudi; Ulya, Enden Darjatul; Pranata, Rici Tri Harpin
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.v9i1.1360

This study examines how the quality of promotional content on the Instagram account @atedoz.photobooth influences customer purchase intention at the Malabar branch. The research was motivated by the increasing role of social media content in shaping consumer decision-making, particularly in visually driven industries such as photobooth services. Using a quantitative explanatory approach, data were collected from 96 customers through online and offline surveys. The instrument’s validity and reliability were confirmed using Spearman’s Rho and Cronbach’s Alpha, with all items meeting the required standards. The data were further analyzed through descriptive statistics, a normality test using the Kolmogorov Smirnov method, and a correlation test applying Spearman’s Rank. The results indicate that all dimensions of content quality informativeness, relevance, visual appeal, and interactivity were perceived as high by respondents. The study also found a strong and significant positive correlation between content quality and purchase intention (? = 0.772; sig. 0.000). These findings demonstrate that well-designed promotional content on Instagram plays a meaningful role in enhancing transactional, referential, preferential, and exploratory interest among customers. The outcomes reinforce the importance of maintaining high-quality digital content as part of an effective promotional strategy.

Hubungan Inovasi Sosial dengan Keberlanjutan Usaha Mahasiswa Universitas Negeri Medan di Bidang Ekonomi Kreatif Siregar, Fikri Alfahmi; Pangaribuan, Alexander Sabastian; Nasution, Azri Nuansa Indah; Ramadhani, Aulia; Umaira, Nabila; Hutasuhut, Saidun
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.v9i1.1361

This study examines the relationship between social innovation and business sustainability among student entrepreneurs at Universitas Negeri Medan who are engaged in the creative economy sector. The research was conducted using a quantitative survey approach with 100 respondents selected through simple random sampling. Data were collected using a structured questionnaire and analyzed through a series of statistical tests, including validity, reliability, normality, and Pearson correlation analysis. The results indicate that all questionnaire items met the validity and reliability criteria, and the data were normally distributed. The correlation analysis further shows a positive and significant association between social innovation and business sustainability. These findings suggest that students who are able to introduce creative solutions, refine service processes, and adapt their business practices to social needs tend to achieve higher levels of sustainability. The study emphasizes that social innovation contributes not only to competitive advantage but also to the long-term resilience of student-led creative businesses.

Page 91 of 94 | Total Record : 932

89 90 91 92 93

Filter by Year

2018 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
-

Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Wahyudi

Contact Email jurnalsjr@gmail.com

Phone +6289688162441

Journal Mail Official -

Editorial Address Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
-

Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA