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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 1,036 Documents

92 93 94 95 96

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

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 Ahmad Zuhrofi; Izzati Rizal
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

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.

Analisis Margin Pemasaran dan Farmer's Share Kopi Arabika Sumatera Utara Tahun 2024 Lokot Muda Harahap; Raissa Nazswa Indira; Ketrin Hivisini Simbolon; Bintang Emeli Siahaan; Dita Agustina Bintang; Indry Amalia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1493

Price disparities between producers and consumers remain a persistent issue in the marketing of Arabica coffee in North Sumatra, indicating potential inefficiencies in the distribution system. Previous studies have largely focused on micro-level or primary data, while comprehensive analysis using aggregated regional data is still limited. This study aims to analyze marketing margin, farmer’s share, and the level of marketing efficiency of Arabica coffee in North Sumatra in 2024. A quantitative descriptive approach was employed using secondary monthly price data obtained from the Ministry of Agriculture’s Coffee Outlook 2024, covering producer and consumer prices from January to December. The results show that the average marketing margin reached IDR 22,684/kg, while the farmer’s share was 61.78%. Although the farmer’s share indicates that farmers receive a relatively favorable proportion of the final price, the high marketing margin suggests inefficiencies within the distribution chain, likely due to the involvement of multiple intermediaries and limited market access. These findings imply that improving market integration and shortening distribution channels are essential to enhance marketing efficiency and ensure a more equitable distribution of value for coffee farmers.

Analisis Peran Manajemen Rantai Pasok dalam Meningkatkan Efisiensi Distribusi Komoditas Cabai di Medan Lokot Muda Harahap; Yose Maria Tumonggi Sibuea; Suci Ramadani; Dea Divella Tarigan; Kristiani Pakpahan; Nesah Sartika Harahap; Cindy Lastiur Silaen
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1494

The distribution of red chili in Indonesia is often characterized by inefficiencies reflected in high marketing margins, low farmer’s share, and price volatility. These issues are closely related to the structure and management of the supply chain. This study aims to examine the role of supply chain management in improving the efficiency of red chili distribution by identifying key influencing factors and potential improvement strategies. The research employs a qualitative approach using a systematic literature review of national and international studies published between 2015 and 2024. A total of relevant articles were selected based on predefined inclusion criteria focusing on marketing efficiency, supply chain structure, and performance indicators. The findings indicate that inefficiency is primarily driven by long distribution channels involving multiple intermediaries, limited access to market information, weak farmer institutions, and inadequate post-harvest infrastructure. Empirical evidence shows that marketing margins range from 40-65%, while farmer’s share remains between 20-45%. Strategies such as shortening distribution channels, strengthening farmer organizations, improving price information systems, and developing cold chain infrastructure are found to significantly enhance distribution efficiency. These findings highlight the importance of integrated supply chain management in supporting a more efficient and equitable agricultural distribution system.

Analisis Faktor-Faktor yang Mempengaruhi Minat Konsumen terhadap Produk Pertanian Lokal dan Impor Khosyi Juan Satria; Geby Dapot Tua Sipahutar; Lokot Muda Harahap; Mhd. Syaikhan Nazri Limbong; Helon Hibri Nababan; Jonathan Delvinosa Gultom
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1496

The increasing presence of imported agricultural products in the domestic market has intensified competition and influenced consumer preferences toward local products. This study aims to examine the key factors affecting consumer interest in local and imported agricultural products by identifying patterns found in previous research. A qualitative approach was applied using a structured literature review method. Relevant sources were systematically selected from scientific journals, books, and academic publications published within the last decade, focusing on consumer behavior and agricultural product studies. The collected data were analyzed using content analysis to classify and interpret recurring themes across studies. The findings reveal that consumer interest is shaped by the interaction of economic, product-related, and socio-psychological factors. Price and freshness remain the main advantages of local products, while imported products are generally preferred due to consistent quality, better physical appearance, wider availability, and stronger branding strategies. In addition, social values and consumer perceptions significantly influence purchasing decisions. This study highlights the need for improving quality consistency, distribution systems, and marketing strategies to enhance the competitiveness of local agricultural products in the domestic market.

Strategi UMKM dalam Menghadapi Disrupsi Digital: Studi Literatur pada Transformasi Ekonomi di Indonesia Riza Indriani; Afifah Nida Suhailah Boru Dalimunthe; Farel Akbar Aditya Saragih; Fikri Al Kautsar; Ovan Krisadelman Zebua; Kevin Valensius Siahaan; Cipta Kurnia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1501

This study addresses the growing challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia amid rapid digital disruption, which has reshaped market structures and consumer behavior. The research aims to identify adaptive strategies adopted by MSMEs and to examine the key supporting and inhibiting factors in their digital transformation process. A qualitative descriptive approach was employed through a structured literature review of academic journals, books, and institutional reports published between 2015 and 2023. The selected literature was analyzed using thematic categorization to identify recurring patterns and research gaps. The findings reveal that MSMEs respond to digital disruption by adopting e-commerce platforms, implementing digital marketing practices, engaging in digital ecosystem collaborations, and developing product and service innovations. The study also highlights that successful transformation is influenced by government support, digital infrastructure availability, digital literacy, and access to financial technology. However, limitations such as low digital capability, restricted capital, human resource constraints, and uneven infrastructure remain significant barriers. This study contributes by synthesizing fragmented findings into a comprehensive framework of MSME digital adaptation in Indonesia.

Kesenjangan Pendapatan sebagai Determinan Kemiskinan di Indonesia: Studi Literatur dalam Perspektif Pembangunan Ekonomi Inklusif Riza Indriani; Agil Badawi; Agung Kurniawan B. Marpaung; Bonansa Situmorang; Cindy B. Sitanggang; Cristine Natasia Sihaloho; Dhea Ananda Pinem
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1502

Income inequality remains a persistent structural issue that weakens the effectiveness of poverty reduction in Indonesia, despite sustained economic growth. This study aims to examine the relationship between income inequality and poverty, identify key mediating factors, and analyze them within the framework of inclusive economic development. A qualitative literature review approach was applied using systematically selected secondary data from academic journals, books, and official reports published between 2010 and 2025. The selection of literature was based on relevance, credibility, and recency. The analysis employed content analysis to synthesize findings and identify consistent patterns across studies. The results show that income inequality significantly contributes to poverty persistence by limiting access to education, formal employment, productive assets, and basic services. Structural factors such as regional disparities, labor market dualism, and unequal resource distribution further reinforce this relationship. In addition, inequality reduces the effectiveness of economic growth in lowering poverty and increases the risk of intergenerational poverty. The study emphasizes that inclusive economic development through equitable access, improved human capital, and targeted social policies is essential to reduce inequality and poverty in a sustainable.

Pengaruh Return on Investment, Debt to Asset Ratio, dan Interest Coverage Ratio terhadap Kinerja Keuangan pada Perusahaan Subsektor Keuangan di Indonesia Periode 2021-2024 Fitri Febianti; Zulfa Khairina Batubara
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1504

This study addresses the inconsistency of financial performance indicators in Indonesia’s financial subsector during the post-pandemic recovery period. It aims to examine the effect of Return on Investment (ROI), Debt to Asset Ratio (DAR), and Interest Coverage Ratio (ICR) on financial performance proxied by Return on Equity (ROE). A quantitative approach was employed using secondary data derived from annual financial statements of financial subsector companies listed on the Indonesia Stock Exchange over the 2021–2024 period. The sample consisted of 10 companies selected through purposive sampling, resulting in 40 observations. Data were analyzed using multiple linear regression supported by classical assumption tests. The findings indicate that ROI and ICR have a positive and significant effect on ROE, while DAR does not show a significant effect. Simultaneously, ROI, DAR, and ICR significantly influence ROE. The model explains 44.5% of the variation in ROE, suggesting that other factors beyond the model also contribute to financial performance. These results highlight the importance of investment efficiency and the ability to meet interest obligations in improving profitability within the financial subsector.

Pengaruh Tingkat Adopsi Teknologi, Intensitas Penggunaan Tiktok, Interaksi Sosial dan Promosi Digital terhadap Strategi Komunikasi Pemasaran Matchaboy di Tiktok Rahel Valentina Carolyn; Basuki Nugroho
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1505

Amid rapid digital transformation, marketing communication has shifted toward interactive social media platforms, yet empirical evidence in the F&B sector—particularly on TikTok—remains limited. This study aims to examine the influence of technology adoption, TikTok usage intensity, social interaction, and digital promotion on the effectiveness of marketing communication strategies for the MatchaBoy brand. A quantitative approach was employed using survey data collected from 105 Generation Z respondents who had been exposed to MatchaBoy’s TikTok content. Data were analyzed through multiple linear regression after passing validity, reliability, and classical assumption tests. The results indicate that, partially, technology adoption (p = 0.166), usage intensity (p = 0.788), and social interaction (p = 0.076) do not have a significant effect on marketing communication effectiveness. In contrast, digital promotion shows a positive and significant influence (? = 0.767; p < 0.001). Simultaneously, all variables significantly explain the model with an adjusted R² of 0.707, indicating that 70.7% of the variance in effectiveness is accounted for by the proposed factors. These findings highlight that the effectiveness of marketing communication on TikTok is driven primarily by the quality and relevance of promotional content rather than the level of technology use or interaction intensity.

Analisis Penerapan Budgeting dalam Pengelolaan Keuangan Pribadi: Studi Kasus Pada Mahasiswa UIN Sunan Gunung Djati Bandung Zenny Pebrianti; Amia Putri Rafiani; Melani Aprilia; Rahil Aditiya Saputra; Suhendi Suhendi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (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.v9i3.1506

This study examines the implementation of budgeting in personal financial management among students of UIN Sunan Gunung Djati Bandung. The main issue addressed is the inconsistency between students’ financial knowledge and their actual financial behavior, particularly in managing daily expenses. This research aims to analyze the extent to which students apply budgeting practices and to identify factors influencing their financial management behavior. A descriptive quantitative approach was employed using a questionnaire distributed via Google Forms to 32 students selected through purposive sampling. The data were analyzed using descriptive statistical techniques, focusing on percentages to illustrate patterns of financial behavior. The findings reveal that although most students demonstrate a good understanding of financial concepts, the practical application of budgeting remains low and inconsistent. A significant proportion of students do not regularly record income and expenses, set clear spending limits, or consistently save. External factors such as social environment, digital exposure, and promotional influences, along with internal factors like low self-control and unexpected expenses, significantly affect financial discipline. In conclusion, effective budgeting among students is not solely determined by financial literacy but also by behavioral consistency and environmental influences.

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

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+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