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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 932 Documents
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Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets Pada PT Waskita Karya Tbk Periode 2014-2023 Oktrima, Bulan; Rahmawati, Hanny Alfiyyah
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.v9i1.1405

Abstract

This study is motivated by fluctuations in the financial performance of construction companies, particularly PT Waskita Karya Tbk, which are closely related to liquidity management and capital structure decisions. In recent years, changes in short-term solvency and increasing reliance on debt have raised concerns regarding their impact on profitability. Therefore, this research aims to analyze the effect of the Current Ratio and Debt to Equity Ratio on Return on Assets, both partially and simultaneously, at PT Waskita Karya Tbk during the period from 2014 to 2023. The study adopts a quantitative method with an associative approach and utilizes secondary data obtained from the company’s annual financial statements over ten years. Data were analyzed using SPSS version 25 through classical assumption tests, multiple linear regression analysis, partial tests, simultaneous tests, and the coefficient of determination. The results indicate that the Current Ratio does not have a significant effect on Return on Assets, suggesting that high liquidity does not necessarily reflect efficient asset utilization. In contrast, the Debt to Equity Ratio has a significant negative effect on Return on Assets, indicating that excessive debt financing can reduce profitability. Simultaneously, both variables significantly influence Return on Assets, implying that liquidity and capital structure jointly play an important role in determining financial performance. These findings emphasize the need for balanced financial management to improve corporate profitability.
Pengaruh Perencanaan Produksi terhadap Ketepatan Waktu Penyajian dan Kepuasan Konsumen pada Restoran D’Cost Zuhrofi, Ahmad; Rizal, Izzati
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.v9i1.1409

Abstract

This study aims to examine the effect of Production Planning on Service Timeliness and Customer Satisfaction at D’Cost Restaurant. A quantitative approach was employed using a survey method involving 400 customers, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with a second-order reflective–reflective model. The measurement model evaluation indicates that all constructs meet the required validity and reliability criteria. The structural model results reveal that Production Planning has a positive and significant effect on Service Timeliness. Furthermore, Service Timeliness significantly influences Customer Satisfaction, while Production Planning also exerts a significant direct effect on Customer Satisfaction. The mediation analysis confirms that Service Timeliness serves as a partial mediator in the relationship between Production Planning and Customer Satisfaction. These findings highlight that effective production planning enhances customer satisfaction primarily through timely and consistent service delivery. This study provides practical implications for restaurant management by emphasizing the importance of integrated operational planning to improve service quality and customer satisfaction.

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