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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

90 91 92 93 94

Pengaruh Literasi Digital terhadap Minat Berwirausaha Mahasiswa Prodi Manajemen Universitas Negeri Medan Sembiring, Olivia Sembiring; Kristin, Okta Viani Kristin; Lubis, Nabila Boru; Kinanti, Anggita; Lingga, Desmila Atheja Syahfitri; 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.v9i1.1362

Digital transformation has reshaped entrepreneurial practices, requiring students to master digital competencies in order to identify opportunities and build innovative ventures. This study aims to examine the influence of digital literacy on students’ entrepreneurial interest within the Management Study Program at Universitas Negeri Medan. Using a quantitative survey approach, data were collected from 100 students selected through simple random sampling. The questionnaire employed validated indicators of digital literacy and entrepreneurial interest, and the data were analyzed through normality testing, linearity testing, and simple linear regression using SPSS 26. The findings indicate that digital literacy has a positive and significant effect on entrepreneurial interest, as shown by a regression coefficient of 0.405 and a significance value of 0.000. The standardized beta coefficient of 0.444 demonstrates a moderately strong contribution of digital literacy in shaping entrepreneurial interest, suggesting that students with stronger digital capabilities tend to be more confident and motivated to pursue entrepreneurial activities. These results highlight the importance of strengthening digital competencies in higher education to prepare students for opportunities in the digital economy.

Peran Kepemimpinan Ketua Sekaa Teruna Eka Bhakti Banjar Basang Tamiang dalam Mengelola Organisasi Adnyana, Ida Bagus Dwira; Artini, Ni Ketut
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.v9i1.1363

This study examines the leadership performance of the Chairperson of Sekaa Teruna Eka Bhakti in responding to declining youth participation and organizational challenges triggered by modernization in Banjar Basang Tamiang, Desa Adat Kapal, Bali. The research aims to explain how leadership practicesparticularly in decision-making, communication, conflict management, and adaptationcontribute to the effectiveness and continuity of a traditional youth organization. Using a qualitative descriptive approach, data were collected through passive observation, semi-structured interviews with seven purposively selected informants, and documentation of organizational activities. The data were analyzed through an interactive model involving data reduction, display, and verification. The findings show that the chairperson applies a leadership style that balances structured planning with flexible responses to situational needs. Decisions are formulated through participatory discussions, supported by clear communication and accountability. Conflict is addressed through dialogue, while technology is used to strengthen coordination and information flow. This leadership approach encourages member involvement, maintains organizational cohesion, and helps the community navigate cultural shifts. Overall, the study highlights that effective leadership in community-based youth organizations requires a combination of cultural grounding and adaptive management to sustain relevance amid social change.

Eksplorasi Tantangan Pengembangan Kinerja Penelitian dan PKM Dosen di Universitas Pamulang: Pendekatan Manajemen SDM Susanto, Hendry; Susanto, Susanto; Zainuri, M. Hilman
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.v9i1.1371

Lecturers in many private universities in Indonesia continue to face persistent obstacles that limit their research and community engagement performance, particularly high teaching loads, limited institutional support, and insufficient research competencies. These conditions create a strategic gap, as few studies examine how human resource management (HRM) systems can effectively strengthen academic productivity in private higher education. This study aims to explore the challenges and supporting factors influencing research and community service performance among lecturers at Universitas Pamulang using an HRM perspective. Employing a qualitative phenomenological design, data were collected through semi-structured interviews with 15 lecturers, supported by documentation review and non-participatory observation. The data were analyzed using the Miles, Huberman, and Saldaña model. The findings highlight five key developments: growing methodological competence, the emergence of collaborative research practices, clearer institutional support mechanisms, stronger motivation to publish in accredited journals, and a more structured performance management system. These results indicate that lecturer performance is shaped by the alignment of competence development programs, motivational drivers, and institutionally guided performance expectations. This study contributes to existing literature by offering context-specific insight into how HRM practices may enhance research productivity within developing private universities, while providing practical recommendations for strengthening academic support systems.

Fektivitas Penjualan Online dan Offline terhadap Kepuasan Konsumen di Wilayah Kota Kupang Natu, Ruperta Intan; Safitri, Queen Amelia; Akulain, Fella Anggrayni; Lian, Yohanis Pemandi
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.v9i1.1376

The shift toward digital shopping has changed how consumers evaluate convenience, product certainty, and transactional security. In Kupang City, both online and offline channels continue to be used, yet consumers often experience different levels of trust and satisfaction across these platforms. This study aims to examine how trust, shopping experience, and consumer perceptions shape satisfaction in both online and offline purchases. A descriptive qualitative approach was employed, using a mixed-format questionnaire distributed to consumers who had purchased through both channels. Responses were analyzed by grouping similar statements to identify recurring patterns related to convenience, product assurance, and service quality. The findings show that online shopping is valued for its practicality, efficient access, and wider product options, although issues such as product mismatch and delivery delays remain common. Offline shopping is perceived as more reliable due to direct product inspection and face-to-face interaction, which strengthen trust and reduce perceived risk. Overall, the study indicates that each channel contributes differently to consumer satisfaction: online purchases emphasize convenience, while offline purchases highlight security and quality certainty. These results suggest that businesses can benefit from integrating both channels to address diverse consumer needs in Kupang City.

Pengaruh Literasi Perpajakan dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Mahasiswa Akuntansi Universitas Bina Sarana Informatika Syahla, Farelia Naurah; Purwatiningsih, Rosita Tri; Kusuma, Dian Putri Ayu; Anggraini, Ria
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.v9i1.1377

Low taxpayer compliance remains a persistent challenge in Indonesia, particularly among prospective taxpayers such as university students. This study aims to examine the effect of tax literacy and tax digitalization on taxpayer compliance among accounting students at Bina Sarana Informatika University, Slipi Campus. A quantitative research design was employed using primary data collected through structured questionnaires distributed to 74 students selected by random sampling. Tax literacy, tax digitalization, and taxpayer compliance were measured using Likert-scale indicators. The collected data were analyzed using multiple linear regression with SPSS version 21, preceded by validity, reliability, and classical assumption tests. The findings reveal that tax literacy has a positive and significant effect on taxpayer compliance, indicating that a higher level of understanding of tax regulations encourages more compliant behavior. In contrast, tax digitalization does not show a significant effect on compliance when examined individually, suggesting that technological availability alone is insufficient to shape compliance behavior. However, when analyzed simultaneously, tax literacy and tax digitalization jointly have a significant influence on taxpayer compliance. These results highlight the importance of strengthening tax education while aligning digital tax systems with users’ readiness to ensure sustainable compliance in the future.

Peran Strategis Pajak Internasional dalam Mitigasi Base Erosion and Profit Shifting (BEPS) dan Dampaknya terhadap Pertumbuhan Ekonomi Berkelanjutan: Telaah Tantangan Implementasi di Negara Berkembang Wardani, Nila Ayu Kusuma; Fadhilah, Luthfi Ariza Sahril
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.v9i1.1378

The ongoing problem of Base Erosion and Profit Shifting (BEPS), which jeopardizes tax revenues and fiscal capacity in developing nations amid growing economic globalization, is the focus of this study. Examining the strategic role of international taxes in reducing BEPS practices and promoting sustainable economic growth is the primary goal of this study, with a focus on the implementation challenges that developing economies face. This study uses a qualitative descriptive approach to do an organized literature review of reliable sources, such as peer-reviewed academic papers, international tax agreements, and OECD reports. The approach combines actual data on tax avoidance, investment flows, and administrative capacity with theoretical viewpoints on tax justice. The findings show that multinational tax cooperation, especially through the multinational Instrument (MLI) and the OECD BEPS framework, has contributed to reducing aggressive tax planning and enhancing transparency. However, the effectiveness of these mechanisms in developing countries remains limited by structural challenges such as weak tax administration capacity, regulatory gaps, and competitive pressure to lower corporate tax rates. The study concludes that international taxation can function as a catalyst for sustainable economic growth only when global standards are integrated with strengthened domestic fiscal capacity and a more equitable allocation of taxing rights for developing countries.

Peran Pelaporan Keberlanjutan dan Keberagaman Gender dalam Meningkatkan Kinerja Keuangan pada Sektor Perbankan Sanulika, Aris
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.v9i1.1383

The increasing emphasis on sustainability, inclusive governance, and financial performance has intensified the need for empirical evidence in the banking sector, particularly in emerging economies such as Indonesia. Banks are no longer evaluated solely on financial outcomes but also on their commitment to transparency, social responsibility, and effective governance structures. This study aims to examine the relationship between sustainability reporting, gender diversity, intermediation efficiency, capital adequacy, firm age, and financial performance in Indonesian conventional banks. The research adopts a quantitative approach with an associative research design. The population comprises all banking companies operating in Indonesia, while the sample is selected using purposive sampling based on predetermined criteria, resulting in twenty-eight conventional banks observed over the period from two thousand eighteen to two thousand twenty-four. Panel data regression is employed as the analytical method, supported by panel model selection tests, classical assumption tests, and hypothesis testing. Data processing is conducted using EViews software. The findings indicate that sustainability reporting, gender diversity, and intermediation efficiency play a significant role in enhancing bank profitability. Sustainability reporting functions as a strategic mechanism to strengthen stakeholder trust, improve transparency, and reinforce corporate legitimacy. Gender diversity contributes to better decision-making quality and more effective corporate governance. In contrast, capital adequacy and firm age show relatively limited influence. Overall, the study highlights the strategic importance of inclusive governance and sustainable practices in improving the financial performance of the Indonesian banking sector.

Penerapan Audit Internal pada Organisasi Perangkat Daerah Sinlaeloe, Adinda; Polin, Frescilia; Laho’an, Sonya; Tukan, Agnes; Jesus, Olivia De; Baso, Susana Purnamasari
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.v9i1.1384

The effectiveness of internal audit remains a critical issue in Regional Government Organizations (OPD), particularly in ensuring accountable and transparent financial management. In practice, internal audit functions often face limitations related to auditor competence, institutional support, and follow-up of audit recommendations. This study aims to examine the implementation of internal audit in OPD, analyze audit procedures conducted by Regional Inspectorates, and identify key factors influencing audit effectiveness. The research employs a qualitative descriptive approach through a structured literature review. Data were collected from scientific journals, government regulations, books, and prior empirical studies, and analyzed using content analysis to identify recurring themes and patterns. The results indicate that internal audit plays a significant role in strengthening internal control systems, improving regulatory compliance, and enhancing the reliability of financial reporting in local governments. The Regional Inspectorate conducts various audit activities, including financial audits, performance audits, specific-purpose audits, evaluations, reviews, and monitoring. However, audit effectiveness is constrained by limited budgets, uneven auditor competencies, weak information system integration, and administrative challenges. Strengthening auditor capacity, improving institutional support, and ensuring leadership commitment to audit follow-up are essential to enhance the role of internal audit in regional governance.

Presepsi Masyarakat terhadap Kinerja Pemerintah Daerah Hasil Audit Badan Pemeriksa Keuangan (BPK) di Kabupaten Belu Tae, Maria Yohana Oy; Taolin, Margareth Gramediana; Tulasi, Floresita Melin; Saka, Dulce Maria Gisela; Geong, Benediktus Maurisko; Baso, Susana Purnamasari
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.v9i1.1386

Public assessment of local government performance is closely linked to transparency and accountability in public financial management. In Belu Regency, although the local government has consistently obtained an unqualified opinion (WTP) from the Audit Board of Indonesia (BPK), public understanding of audit findings remains limited. This condition raises questions regarding how audit results influence public perceptions of government performance. This study aims to explore community perceptions of the Belu Regency Government’s performance based on BPK audit results and to examine the extent to which audit information is understood and utilized by the public. A descriptive qualitative approach was employed, with data collected through open-ended questionnaires administered to 30 purposively selected respondents from diverse social backgrounds. The data were analyzed using thematic analysis to identify recurring patterns and key themes. The findings indicate that while most respondents recognize the importance of BPK audits in promoting transparency and accountability, their knowledge of specific audit findings is generally superficial. Public evaluations of government performance tend to rely primarily on the achievement of the WTP opinion rather than on detailed audit recommendations. Overall, the community perceives the local government’s performance positively but emphasizes the need for improved dissemination of audit information and consistent follow-up on BPK recommendations to strengthen public trust.

Peran Audit BPK dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Daerah Provinsi NTT Kota Kupang Vanya, Stefani; Aftrin, Odilia; Pasaribu, Audy; Anu, Karolina; Ata, Alberta; Baso, Susana Purnamasari
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.v9i1.1387

Strengthening transparency and accountability in regional financial management remains a critical challenge in the implementation of fiscal decentralization in Indonesia, particularly at the local government level. This study aims to analyze the role of the Audit Board of the Republic of Indonesia (BPK) in promoting transparency and accountability in the financial management of the Kupang City Government. Employing a qualitative descriptive approach, the research utilizes secondary data derived from BPK Audit Reports (LHP), Local Government Financial Reports (LKPD), and relevant regulatory documents. Data were analyzed through document review, data reduction, and interpretative analysis to identify patterns of audit findings and follow-up actions. The findings indicate that BPK audits contribute significantly to improving the quality of financial reporting, strengthening internal control systems (SPIP), and enhancing public access to financial information. In Kupang City, audit recommendations have encouraged improvements in asset administration, expenditure effectiveness, and regulatory compliance. Moreover, the level of follow-up on audit recommendations reflects a growing institutional commitment to accountability. This study concludes that BPK audits play a strategic role not only as a supervisory mechanism but also as a catalyst for strengthening good governance and public trust in local financial management.

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Contact Name
Wahyudi

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+6289688162441

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

Location
Kota tangerang selatan,

Banten

INDONESIA