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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 985 Documents

93 94 95 96 97

Pengaruh Kompetensi, Komunikasi Internal dan Gaya Kepemimpinan terhadap Kinerja Karyawan Pada PTPN IV Unit Gunung Bayu Kabupaten Simalungun Fahri Fahri; Normansyah Normansyah
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.v9i3.1507

Employee performance at PTPN IV Gunung Bayu has not yet reached the expected production targets, indicating the presence of internal organizational factors that need to be addressed. This study aims to examine the effect of competence, internal communication, and leadership style on employee performance, both partially and simultaneously. The research employs a quantitative explanatory approach using primary data collected through questionnaires distributed to 60 employees selected from a population of 150 using the Slovin formula. Data were analyzed using multiple linear regression supported by SPSS. The results show that competence, internal communication, and leadership style each have a positive and significant effect on employee performance. Simultaneously, the three variables also significantly influence performance. The coefficient of determination indicates that 42.9% of employee performance can be explained by these variables, while the remaining proportion is influenced by other factors outside the model. These findings highlight the importance of strengthening employee competence, improving internal communication, and applying appropriate leadership practices to enhance organizational performance.

Pengaruh CAR, BOPO, dan NPM Terhadap Retrun On Assets (ROA) pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Nurmala Nurmala; Dian Ayu Andriani
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.v9i3.1510

This study examines the influence of Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and Net Profit Margin (NPM) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The main issue addressed is the inconsistency between theoretical expectations and empirical conditions observed in the banking sector, where fluctuations in financial ratios do not always align with changes in profitability. This research aims to analyze both the simultaneous and partial effects of CAR, BOPO, and NPM on ROA. A quantitative approach was applied using secondary data obtained from published financial statements. The sample consists of 26 banks, resulting in 78 observations. Data were analyzed using multiple linear regression with classical assumption tests. The results indicate that, simultaneously, CAR, BOPO, and NPM significantly affect ROA. Partially, CAR and BOPO show no significant effect on ROA, while NPM has a positive and significant effect on ROA. The coefficient of determination (R²) shows that 36% of ROA variation can be explained by the independent variables, while the remaining 64% is influenced by other factors outside the model.

Perkembangan Konsep Budgeting dalam Era Transformasi Digital Sinbi Fitria Utami; Sofia Maryam Fauziah; Maya Rosmayanti; Haifa Aulia Nurshafiyyah Subagja; 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.v9i3.1511

The rapid advancement of digital technology has challenged the relevance of traditional budgeting, which tends to be rigid and less adaptive to dynamic business environments. Despite increasing adoption of digital systems, there remains limited integrative understanding of how budgeting concepts evolve and how such transformation influences decision-making quality. This study aims to examine the shift from traditional to digital budgeting, identify key driving factors, and analyze its implications for organizational decision-making. The research employs a qualitative approach using a structured literature review of recent academic publications, focusing on studies related to financial management and digital transformation. The findings show that digital budgeting enables real-time data integration, improves transparency, and enhances efficiency in financial planning processes. Furthermore, it contributes to more timely and data-driven decision-making. However, the study also identifies several challenges, including data security risks, system integration complexity, and gaps in digital competencies. Overall, the evolution of budgeting reflects a transition toward a more adaptive and strategic approach, where effectiveness depends not only on technological capability but also on organizational readiness and managerial judgment.

Studi Literatur Peran Blockchain Technology Dalam Sistem Informasi Akuntansi Untuk Transparansi Laporan Kinerja Dan Efisiensi Audit Diah Hari Suryaningrum; Nania Nuzulita
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.v9i3.1512

This study addresses the persistent challenges of limited transparency and inefficiency in accounting information systems, particularly in the context of financial reporting and auditing. It aims to examine the role of blockchain in enhancing transparency and improving audit processes within accounting systems. The research adopts a systematic literature review approach by analyzing 43 selected academic articles and relevant industry reports published between 2019 and 2026. The analysis focuses on identifying key characteristics, mechanisms, and implications of blockchain adoption in accounting practices. The findings indicate that blockchain has strong potential to improve data transparency, traceability, and reliability through features such as distributed ledgers, immutability, and smart contracts. These characteristics support real-time financial reporting and enable more continuous and efficient audit processes. The study also identifies several implementation challenges, including regulatory uncertainty, high adoption costs, and limited professional expertise. Furthermore, this research proposes a conceptual framework integrating blockchain into accounting information systems to support better governance and decision-making. The study contributes to the growing discourse on digital transformation in accounting, particularly in emerging economies.

Pengaruh Kepemimpinan Transformasional , Pelatihan , dan Pengembangan Karir terhadap Kinerja Karyawan pada PTPN IV (Persero) Unit Tanah Itam Ulu Kabupaten Batu Bara Rizky Septio; Hadi Suriono
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.v9i3.1513

Employee performance remains a key issue in plantation companies, particularly in relation to leadership practices, training effectiveness, and career development systems that are not yet fully optimized. This study aims to examine the partial and simultaneous effects of transformational leadership, training, and career development on employee performance at PTPN IV (Persero) Unit Tanah Itam Ulu. A quantitative approach with a causal design was applied, involving 62 employees selected through simple random sampling. Data were collected using questionnaires and analyzed using multiple linear regression supported by classical assumption tests. The results indicate that transformational leadership, training, and career development each have a positive and significant effect on employee performance. Simultaneously, these variables also show a significant combined influence, with an adjusted R Square value of 0.403, indicating that 40.3% of performance variation can be explained by the model. Among the variables, training demonstrates the most dominant contribution. These findings highlight the importance of strengthening leadership quality, improving training implementation, and providing clearer career development pathways to enhance employee performance.

Pengaruh Likuiditas, Struktur Modal dan Manajemen Aset terhadap Kinerja Keuangan pada Perusahaan Transportasi dan Logistik yang Terdaftar di Index Saham Syariah Indonesia (ISSI) Ade Khairani Hasibuan; 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.v9i3.1514

This study examines the influence of liquidity, capital structure, and asset management on the financial performance of transportation and logistics companies listed on the Indonesian Sharia Stock Index (ISSI). The main issue addressed is the inconsistency between theoretical expectations and empirical conditions, where changes in financial ratios do not always align with profitability trends. This research aims to analyze both the simultaneous and partial effects of these variables on financial performance. A quantitative approach was employed using secondary data from annual financial reports over the 2022-2024 period. The sample consisted of 11 companies selected through purposive sampling, resulting in 33 observations. Data were analyzed using multiple linear regression, supported by classical assumption tests and hypothesis testing. The findings indicate that liquidity, capital structure, and asset management do not simultaneously have a significant effect on financial performance. Partially, liquidity and capital structure show no significant effect, while asset management has a positive and significant influence. These results suggest that efficient utilization of assets plays a more important role in improving financial performance than short-term liquidity or capital structure decisions.

Pengaruh Budaya Organisasi, Human Relation dan Job Description terhadap Etos Kerja Karyawan pada PT Asianagro Agung Jaya Tanjung Balai Ari Rahman Zen; Normansyah Normansyah
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.v9i3.1515

This study addresses the issue of suboptimal employee work ethic in a labor-intensive palm oil processing company, where organizational factors are assumed to play a critical role. The purpose of this research is to examine the effect of organizational culture, human relations, and job description on employee work ethic at PT Asianagro Agung Jaya Tanjungbalai. A quantitative approach was applied using a saturated sampling technique involving 35 employees. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings reveal that organizational culture, human relations, and job description simultaneously have a significant effect on employee work ethic. Partially, each variable also shows a positive and significant influence. Among the independent variables, job description has the strongest contribution to improving work ethic. The coefficient of determination indicates that 39.6% of the variation in work ethic can be explained by the three variables, while the remaining is influenced by other factors outside this study. These results highlight the importance of strengthening internal organizational aspects to improve employee work ethic.

Pengaruh EPS, PBV dan ROE terhadap Harga Saham pada Perusahaan Sektor Teknologi di BEI pada Periode 2022-2024 Syahputri Anggraini; Dian Ayu Andriani
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.v9i3.1517

This study examines the effect of Earnings Per Share (EPS), Price to Book Value (PBV), and Return on Equity (ROE) on stock prices in technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research was motivated by inconsistencies between financial performance indicators and stock price movements in several technology companies. This study applied a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 10 technology companies selected through purposive sampling, resulting in 30 observations. Data were analyzed using multiple linear regression supported by SPSS software. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The findings indicate that EPS, PBV, and ROE simultaneously have a significant effect on stock prices. Partially, EPS has a negative and significant effect, PBV has no significant effect, while ROE has a positive and significant effect on stock prices. The coefficient of determination shows that the independent variables explain 29% of stock price variation, while the remaining 71% is influenced by other factors outside the research model.

Studi Fenomenologi Pengelolaan Keuangan UMKM melalui Sistem Budgeting Berbasis Filantropi Islam Haerani Dewi Ayu; Itsni Tsamrotul Hasanah; Mohammad Daviq Johari; Najwa Aqila Almutawali; 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.v9i3.1518

This study examines how Islamic philanthropy-based budgeting practices contribute to strengthening the financial resilience of Micro, Small, and Medium Enterprises (MSMEs). Many MSMEs continue to face financial instability due to weak budgeting practices, limited emergency funds, and dependence on external financing. This research aims to explore the lived experiences of MSME actors in integrating Islamic philanthropic values into their financial planning and daily budgeting activities. The study employed a qualitative phenomenological approach involving eight MSME owners selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation of financial records, then analyzed using the Miles and Huberman interactive model. The findings indicate that allocating funds for zakat, infaq, and sadaqah in a structured manner encourages greater financial discipline, reduces impulsive spending behavior, and strengthens social support networks during financial difficulties. Participants also perceived philanthropic budgeting as a form of moral responsibility that promotes long-term financial stability. The integration of spiritual values into budgeting practices was found to support adaptive financial behavior and improve the resilience of MSMEs in dealing with economic uncertainty.

Pengaruh Kepuasan Kerja dalam Meningkatkan Kinerja Pemasaran di Era Digitalisasi Rutinaias Haholongan; Abidah Ardelia Mulya; Zahwa Khalisha Fuad; Muhammad Fikri Bafagih
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.v9i3.1520

This study examines the effect of job satisfaction on employees’ marketing performance in the digital era. Increasing business competition and rapid technological changes require marketing employees to adapt quickly in order to maintain organizational performance. However, many companies still face challenges related to inconsistent marketing performance caused by low employee satisfaction. This research aims to analyze whether job satisfaction significantly influences marketing performance in a digital work environment. A quantitative associative approach was applied in this study. Primary data were collected through questionnaires distributed to 134 marketing employees using a Likert scale. The data were analyzed using simple linear regression with SPSS software. The findings indicate that job satisfaction has a positive and significant effect on marketing performance. The regression coefficient value of 0.675 and significance level of 0.000 confirm that higher job satisfaction contributes to better marketing performance. In addition, the coefficient of determination (R²) of 0.402 shows that job satisfaction explains 40.2% of the variation in marketing performance, while the remaining percentage is influenced by other factors outside the study. These results highlight the importance of improving employee satisfaction to support marketing effectiveness in the digitalization era.

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

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+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