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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

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Pengaruh Pengalaman Kerja Audit, Tekanan Waktu dalam Penyelesaian Audit terhadap Kinerja Audit Internal Jesika, Delfiana; Gai, Maria; Bernoli, Aldensia; Buke, Josua; Suna, Elisabet; 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.v9i1.1388

Internal auditing plays a crucial role in supporting transparency, accountability, and effective corporate governance within organizations. However, the performance of internal auditors is often influenced by individual and situational factors, particularly work experience and time pressure during audit completion. Limited experience may reduce auditors’ ability to identify risks accurately, while excessive time pressure can lead to rushed procedures and decreased audit quality. This study aims to examine the influence of auditor work experience and time pressure on internal audit performance. The research employs a qualitative approach using a library research method by reviewing and analyzing relevant literature from academic journals, books, and previous empirical studies related to internal auditing. The analysis indicates that auditor work experience has a positive effect on internal audit performance, as experienced auditors demonstrate higher technical competence, better judgment, and more effective audit execution. In contrast, time pressure has a negative impact on audit performance because it increases the likelihood of procedural omissions and judgment errors. These findings suggest that improving auditor experience and managing audit time allocation are essential to maintaining high-quality internal audit performance.

Pengaruh Shopping Lifestyle dan Promosi terhadap Impulse Buying pada Pelanggan Shopee Fitriani, Fitriani; Ramdayani, Rani
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.v9i1.1390

The rapid growth of e-commerce in Indonesia has intensified competition among online shopping platforms, encouraging companies to implement strategies that stimulate unplanned consumer purchases. One prominent phenomenon arising from this condition is impulse buying, particularly among university students as active digital consumers. This study aims to examine the influence of shopping lifestyle and promotion on impulse buying behavior among Shopee users who are students of STIE Dharma Agung Indonesia. A quantitative research approach was employed using a survey method. Data were collected through online questionnaires distributed to 76 respondents who met the research criteria. The measurement scale used was a five-point Likert scale. Data analysis was conducted using multiple linear regression analysis supported by validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The results indicate that shopping lifestyle has a positive and significant effect on impulse buying. Promotion also shows a positive and significant influence on impulse buying behavior. Simultaneously, shopping lifestyle and promotion significantly affect impulse buying. The coefficient of determination (R²) value of 0.594 indicates that 59.4% of impulse buying behavior is explained by shopping lifestyle and promotion, while the remaining 40.6% is influenced by other factors not examined in this study. These findings suggest that promotional strategies and consumer shopping lifestyles play an important role in encouraging impulse buying in e-commerce platforms.

Persepsi Penumpang terhadap Kinerja Pengemudi Ojek Online: Studi Kualitatif pada Platform Transportasi Digital Anwar, Rijatul
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.v9i1.1391

The rapid growth of app-based motorcycle taxi services has transformed urban mobility in Indonesian cities, including South Tangerang, while simultaneously raising concerns about service quality, safety, and the fairness of performance evaluation systems. This study aims to explore passengers’ perceptions of online motorcycle taxi drivers’ performance using a qualitative phenomenological approach. A total of 30 active users were selected through purposive sampling, focusing on passengers who regularly use ride-hailing services and have experience providing ratings or reviews. Data were collected through in-depth interviews, non-participatory observations, and documentation of user reviews. The analysis followed Miles, Huberman, and Saldaña’s interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal five key themes shaping passengers’ perceptions: riding safety, driver responsiveness, communication and service etiquette, cleanliness and professional appearance, and perceived fairness of the rating algorithm. A statistical simulation based on respondents’ rating distributions produced an average score of 4.13 with a standard deviation of 1.11, indicating considerable variation in user experiences. These variations were strongly influenced by contextual factors such as traffic congestion, weather conditions, and route complexity. The study concludes that evaluating driver performance in app-based transportation services should not rely solely on technical skills, but must also integrate soft skills and situational operational factors. The findings highlight the need for improved training, a more transparent rating system, and algorithmic adjustments to support service quality and driver sustainability.

Pengaruh Kompetensi Sumber Daya Manusia dan Peran Audit Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Nahak, Maria Jali Yanti; Mura, Fransisco Nyongki; Baso, Susana Purnama Sari
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.v9i1.1393

The quality of local government financial statements is a key indicator of accountability and transparency in public financial management. In practice, however, problems such as recording errors, non-compliance with accounting standards, and weak internal oversight are still frequently encountered. This study aims to examine the effect of human resource competence and the role of internal audit on the quality of local government financial statements. A quantitative approach was employed using a survey method, with primary data collected through questionnaires distributed to employees involved in financial management and internal supervision within local governments. The data were analyzed using multiple linear regression after conducting data quality tests and classical assumption tests. The results indicate that human resource competence has a positive and significant effect on the quality of financial statements, suggesting that employees’ knowledge, skills, and experience play an essential role in producing reliable financial reports. Furthermore, the role of internal audit is also found to have a positive and significant effect by strengthening supervision, evaluation, and internal control processes. These findings emphasize that improving the quality of local government financial reporting requires both enhanced human resource capacity and effective internal audit functions.

Transformasi Peran HR Business Partner di Era Generative AI: Tinjauan Literatur 2018–2025 Sudarso, Eko
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.v9i1.1394

The rapid advancement of Generative Artificial Intelligence (Generative AI) since 2022 has significantly transformed human resource management practices, particularly the role of Human Resource Business Partners (HRBPs), who serve as strategic partners in organizational decision-making. Despite growing literature on HR digitalization, research specifically examining the impact of Generative AI on HRBP roles remains limited. This study aims to map existing research on HRBP and Generative AI, analyze changes in HRBP roles and competencies, and identify emerging challenges and opportunities in the era of generative technologies. Employing a systematic literature review, the study examines scientific publications from 2018 to 2025 across multiple reputable databases. Findings reveal that Generative AI shifts HRBP responsibilities from traditional administrative and consultative functions toward strategic roles enhanced by AI-driven analytics. Emerging competencies, including AI literacy, data-driven consulting, and ethical decision-making, are increasingly crucial for effective HRBP performance. The study also highlights risks such as algorithmic bias, privacy concerns, and the need for ethical governance frameworks. Overall, this research provides a conceptual framework for the transformation of HRBP into an AI-augmented model and offers directions for future studies on integrating AI into strategic human resource functions.

Tingkat Partisipasi Masyarakat dalam Pengendalian Fraud Keuangan Desa: Studi Kasus Desa Fafinesu B Neno, Modesta; Balenaen, Amanda Leontin; Bari, Angela; Tefbana, Gresly; Werang, Lauensia; 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.v9i1.1395

The management of Village Funds is vulnerable to financial fraud when it is not supported by effective oversight mechanisms. One alternative form of control is community participation as social supervision in village financial management. This study aims to analyze the effect of community participation on the control of village financial fraud in Fafinesu B Village. The research employed a quantitative approach using a survey method. Data were collected from 30 community members selected through purposive sampling and measured using a five-point Likert scale. The data were analyzed using descriptive statistics and simple linear regression. The results indicate that the level of community participation in supervising village financial management is generally categorized as good, particularly in terms of public awareness of oversight responsibilities. However, access to information regarding the amount of Village Funds remains limited. The control of village financial fraud is also perceived as good, although the reporting climate for suspected irregularities is not fully considered safe. Regression analysis shows that community participation has a positive and significant effect on the control of village financial fraud. These findings confirm that strengthening community involvement contributes to transparency and accountability in village financial governance.

Peran Audit Internal Dalam Mencegah Kecurangan (Fraud) pada Organisasi Pemerintah Daerah Seran, Antonia Zakaria; Minggus, Anjela Casandra; Manek, Eufracia Placida; Meni, Mariana Ratu Rosario; Ton, Stefen Ardi Melkisedek; 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.v9i1.1396

Local governments have a major responsibility in managing public finances and ensuring accountable public services. Nevertheless, cases of fraud such as budget misuse, financial report manipulation, and irregularities in procurement processes are still frequently identified. These conditions indicate weaknesses in internal control mechanisms and highlight the importance of internal audit functions. This study aims to examine the role of internal audit in preventing fraud within local government organizations in Indonesia. The research employs a library research method by reviewing relevant books, regulations, and recent scientific journals related to internal audit, fraud prevention, and public sector governance. The findings indicate that internal audit plays a strategic role in fraud prevention through three main mechanisms: fostering an organizational culture that emphasizes integrity and ethical values, implementing and evaluating anti-fraud control systems, and developing continuous and independent oversight processes. In addition, the effectiveness of internal audit is supported by proper audit planning, comprehensive field audit implementation, and consistent follow-up of audit findings. However, the study also reveals that the optimal role of internal audit is constrained by limited human resources, budgetary restrictions, and insufficient support from organizational leadership. Strengthening institutional commitment and auditor capacity is therefore essential to enhance fraud prevention in local government.

Analisis Penerapan Sistem Pengendalian Internal dan Implikasinya Terhadap Temuan Audit: Studi Kasus Proyek Rehabilitasi Irigasi Wae Ces di Kabupaten Manggarai Tallo, Richardus Engel; Sae, Don Oscar Filius; Toli, Alvonzo Rodriquez Watudhesi; Hambur, Oktavianus; 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.v9i1.1401

This study examines the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) and its implications for audit findings in the Wae Ces Irrigation Rehabilitation Project, Manggarai Regency, East Nusa Tenggara. Despite the existence of a comprehensive regulatory framework governing internal control in the public sector, audit reports issued by the Audit Board of the Republic of Indonesia (BPK) continue to reveal recurring weaknesses in internal control and irregularities in regional infrastructure projects. This condition raises concerns regarding the effectiveness of SPIP in preventing deviations during project implementation. The purpose of this research is to analyze how internal control practices are applied in the Wae Ces project and to identify factors contributing to audit findings related to control weaknesses. This study employs a qualitative case study approach to capture an in-depth understanding of governance practices in a real operational context. Data were collected through in-depth interviews with BPK auditors, internal auditors (APIP), and regional financial management officials, complemented by document analysis of audit reports, project documentation, and relevant regulations. The findings indicate that audit issues primarily stem from limited human resource capacity, weak supervision mechanisms, inadequate separation of duties, and ineffective monitoring processes. These weaknesses reduce the effectiveness of SPIP and contribute directly to recurring audit findings, particularly in relation to compliance and physical project realization. The study highlights the importance of strengthening internal control systems to enhance accountability and prevent similar irregularities in regional infrastructure projects.

Peran Tour Guide, Orientasi Pasar dan Keunggulan Bersaing dalam Mempengaruhi Keputusan Pembelian Wisatawan pada Artshop Dream Ball Silver Prayogi, Putu Rages Anantha Riyo; Sari, Putu Ratna Juwita; Widiantari, Komang Sri; Lestari, Ni Putu Nina Eka
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.v9i1.1403

The silver handicraft industry in Bali faces increasing competition and market dynamics, particularly in maintaining tourist purchasing interest after the COVID-19 pandemic. Artshops are required to strengthen marketing strategies and competitive positioning to sustain business performance. This study aims to analyze the influence of tour guide roles, market orientation, and competitive advantage on tourists’ purchasing decisions at Dream Ball Silver Artshop, Batubulan Village, Gianyar Regency. A quantitative approach was employed using a survey method involving 170 tourists who had made purchases. Data were collected through structured questionnaires and analyzed using validity and reliability tests, followed by multiple linear regression analysis. The results indicate that the role of tour guides, market orientation, and competitive advantage each have a positive and significant effect on purchasing decisions, both partially and simultaneously. Among the three variables, competitive advantage shows the strongest influence, reflecting the importance of unique design, product quality, and value differentiation in attracting tourist buyers. These findings highlight the strategic role of tour guides as marketing intermediaries, the importance of understanding market needs, and the necessity of strengthening competitive advantages to enhance purchasing decisions and business sustainability in the tourism-based creative industry.

Keterkaitan Konten Reels Instagram pada Minat Beli Pengikut @Cannie.Gift pada Aplikasi Instagram Maharani, Elisabeth Mellyana Dea; 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.v9i1.1404

The rapid growth of short-video features on social media has encouraged businesses to optimize Instagram Reels as a digital marketing tool to stimulate consumer purchase intention. However, empirical evidence on how Reels content influences purchase intention in emotionally driven businesses such as florist and gift shops remain limited. This study aims to analyze the relationship between Instagram Reels content and the purchase intention of followers of the Cannie Gift and Florist Instagram account. A quantitative explanatory approach was employed, with data collected from 92 active followers using purposive sampling. Reels content was measured through visual-audio quality, creativity and message clarity, posting frequency, and interactivity, while purchase intention was assessed through product interest, information-seeking behavior, willingness to buy, and recommendation tendency. Data were analyzed using Spearman Rank correlation after validity and reliability tests confirmed the robustness of the instrument (Cronbach’s Alpha = 0.812). The results indicate a strong and significant positive relationship between Reels content and purchase intention (? = 0.687; p < 0.001). Among the indicators, presentation style and visual-audio quality showed the strongest association with purchase intention. These findings demonstrate that well-designed and engaging Reels content plays a crucial role in enhancing consumer interest and encouraging purchasing intentions in florist and gift businesses.

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Kota tangerang selatan,

Banten

INDONESIA