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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

94 95 96 97 98

Pengaruh Debt to Equity Ratio (DER), Total Asset Turnover (TATO), dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba pada Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Siti Nur Dilla; 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.v9i3.1526

This study investigates the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Net Profit Margin (NPM) on profit growth in chemical sub-sector companies listed on the Indonesia Stock Exchange. The research was motivated by fluctuations in company profit growth despite changes in financial performance indicators. This study employed a quantitative approach using secondary data obtained from annual financial reports during 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 with the assistance of SPSS version 22 after passing the classical assumption tests. The results show that DER, TATO, and NPM simultaneously have a significant effect on profit growth. Partially, DER does not have a significant effect on profit growth, while TATO has a positive and significant effect on profit growth. Meanwhile, NPM shows a negative relationship with profit growth. The coefficient of determination indicates that the independent variables explain 34.2% of the variation in profit growth, while the remaining 65.8% is influenced by other factors outside the research model. The findings indicate that efficient asset management contributes to increasing company profit growth.

Perancangan Affiliate Guidelines Berbasis Design Thinking guna Meminimalisasi Misleading Claim pada Konten Pemasaran Suplemen Kesehatan Risa Ardila Salamah; Btari Mariska Purwaamijaya; Muhammad Dzikri Ar Ridlo
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.v9i3.1529

The rapid growth of TikTok affiliate marketing has increased the promotion of health supplement products through short-form digital content. However, many affiliates still lack sufficient understanding of health claim regulations, leading to misleading promotional statements that may harm consumer trust and violate regulatory standards. This study aims to develop affiliate guidelines that help affiliates create promotional content that is both engaging and compliant with health supplement advertising regulations. The research employed a Research and Development (R&D) approach using the design thinking model, which includes the stages of empathize, define, ideate, prototype, and test. Data were collected through observations, semi-structured interviews, and documentation involving three affiliates and two merchant representatives of ERHA Herbal. The study resulted in an affiliate guideline in the form of an e-book containing claim limitations, safe promotional language, content checklists, and practical content examples. Product validation showed highly valid results, with scores of 92.5% from design experts and 85.71% from material experts. The findings indicate that the developed guideline can assist affiliates in producing more responsible, accurate, and regulation-compliant marketing content on TikTok.

Pengaruh Lingkungan Kerja, Kepemimpinan dan Motivasi terhadap Employe Engagement pada Pegawai Dinas Koperasi Perdagangan dan Perindustrian Kabupaten Asahan Nabilla Nabilla; Abdul Rahman
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.v9i3.1530

Employee engagement is an important factor in improving employee performance and organizational effectiveness in the public sector. However, the achievement of several work programs at the Cooperatives, Trade, and Industry Office of Asahan Regency has not been optimal, indicating possible problems related to employee engagement. This study aims to analyze the effect of work environment, leadership, and work motivation on employee engagement among employees of the agency. The research used a quantitative approach with saturated sampling techniques involving 40 civil servants as respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis supported by validity, reliability, classical assumption, t-test, F-test, and coefficient of determination tests. The findings show that the work environment and work motivation have a positive and significant effect on employee engagement. Meanwhile, leadership does not significantly affect employee engagement partially. Simultaneously, the three independent variables significantly influence employee engagement. The coefficient of determination indicates that 54.3% of employee engagement can be explained by work environment, leadership, and work motivation, while the remaining 45.7% is influenced by other factors outside the study.

Pengaruh Work Engagement, Work Life Balance dan Work Overload terhadap Produktivitas Kerja Pegawai di Dinas Koperasi Perdagangan dan Perindustrian Kabupaten Asahan Grace Ananda Situngkir; Abdul Rahman
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.v9i3.1531

This study examined the effect of work engagement, work-life balance, and work overload on employee work productivity at the Cooperative, Trade, and Industry Office of Asahan Regency. The research was motivated by declining institutional performance, increasing workload, and challenges in maintaining employee productivity within the public sector. A quantitative approach was employed using a saturated sampling technique involving all 40 employees as research respondents. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings revealed that work engagement did not significantly affect employee productivity. In contrast, work-life balance and work overload had positive and significant effects on work productivity. Simultaneously, the three independent variables significantly influenced employee productivity with an R-square value of 0.547, indicating that 54.7% of productivity variation could be explained by the model, while the remaining 45.3% was influenced by other factors outside the study. The results indicate that maintaining work-life balance and managing workload effectively are important factors in improving employee productivity in government institutions.

Pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Suci Ramayani Br Margolang; Nisfu Fhitri
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.v9i3.1532

This study examines the effect of profitability, leverage, and liquidity on firm value in property and real estate companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The main issue addressed in this research is the inconsistency of previous findings regarding the determinants of firm value in the property and real estate sector. Firm value is measured using Price to Book Value (PBV), while profitability, leverage, and liquidity are proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR). This research applied a quantitative approach with descriptive methods using secondary data obtained from annual financial reports. The sampling technique employed purposive sampling, resulting in 11 companies with 33 observations. Data analysis was conducted using multiple linear regression assisted by SPSS software and supported by classical assumption tests. The results indicate that simultaneously ROA, DER, and CR do not significantly affect PBV. Partially, ROA has a significant negative effect on PBV, while DER and CR do not show a significant effect on firm value. The findings suggest that investors in the property and real estate sector consider factors beyond financial ratios in assessing company value.

Pengaruh Total Asset Turnover, Current Ratio dan Debt to Equity Ratio terhadap Return On Equity pada Perusahaan Kesehatan yang Terdaftar di BEI Tahun 2022-2024 Dwi Aulia; Nisfu Fhitri
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.v9i3.1533

This study examines the effect of Total Asset Turnover (TATO), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Equity (ROE) in healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The healthcare industry experienced significant growth in recent years; however, fluctuations in profitability indicate that financial performance has not always aligned with theoretical expectations. This condition encourages further investigation regarding the influence of asset efficiency, liquidity, and capital structure on company profitability. The research applied a quantitative descriptive approach using secondary data obtained from annual financial reports. The sample was selected through purposive sampling and consisted of 12 healthcare companies with 36 observations. Data analysis was conducted using multiple linear regression supported by SPSS software and classical assumption tests. The findings indicate that TATO, CR, and DER simultaneously have a significant effect on ROE. Partially, TATO and CR show a positive and significant influence on ROE, indicating that efficient asset utilization and strong liquidity contribute to improving shareholder returns. In contrast, DER does not significantly affect ROE, suggesting that the use of debt has not been optimized to enhance profitability in healthcare companies during the observation period.

Pengaruh Mekanisme Good Corporate Governance terhadap Potensi Manipulasi Laporan Keuangan yang diukur dengan Beneish M-Score pada Perusahaan Sektor Healthcare di Bursa Efek Indonesia Periode 2023-2024 Qurrotul Aini; Zahra Nazila Faiza; Farichatur Rizkiyah; Rafael Dian Omega; Felisha Berliana Putri; Rohmawati Kusumaningtias; Ambar Kusumaningsih
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.v9i3.1534

This study examines the effect of Good Corporate Governance mechanisms on the potential for financial statement manipulation in healthcare companies listed on the Indonesia Stock Exchange during the 2023–2024 period. Financial statement manipulation remains a serious issue because it reduces the reliability of financial reporting and may mislead investors and other stakeholders. This research focuses on three governance mechanisms, namely audit committee, managerial ownership, and institutional ownership, while the potential manipulation of financial statements is measured using the Beneish M-Score model. The study applies a quantitative approach with an associative research design. The sample was selected using purposive sampling and consists of 22 healthcare companies, resulting in 44 observations. Data analysis was conducted through descriptive statistics, classical assumption tests, and multiple linear regression analysis. The findings indicate that managerial ownership has a significant negative effect on the potential for financial statement manipulation, suggesting that higher managerial share ownership can reduce opportunistic behavior by management. Institutional ownership does not show a significant influence on financial statement manipulation. Meanwhile, the audit committee variable could not be analyzed further because it lacked sufficient data variation among the observed companies.

Pengaruh Return On Equity, Total Asset Turnover dan Net Profit Margin terhadap Nilai Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI Periode 2023-2025 Windi Massari; 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.v9i3.1535

This study examines the effect of Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) on firm value in companies included in the LQ45 index listed on the Indonesia Stock Exchange during the 2023-2025 period. The research was conducted because fluctuations in firm value among LQ45 companies indicate that financial performance indicators do not always produce consistent market responses. This study applied a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 11 companies selected through purposive sampling, resulting in 33 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 26, preceded by classical assumption testing. The findings reveal that ROE has a positive and significant effect on firm value, while TATO does not significantly affect firm value. In contrast, NPM shows a negative and significant effect on firm value. Simultaneously, ROE, TATO, and NPM significantly influence firm value. The coefficient of determination indicates that the independent variables explain 55.4% of the variation in firm value, whereas the remaining percentage is influenced by other factors outside the research model.

Pengaruh Transformasi Digital, Motivasi Kerja dan Kepemimpinan Transformasional terhadap Kinerja Pegawai pada Kantor Dinas Pertanian Kabupaten Asahan Arjuna Arjuna; 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.v9i3.1536

The rapid development of digital technology has encouraged public sector organizations to improve employee performance through digital transformation, work motivation, and transformational leadership. However, the implementation of these aspects in government institutions is often not fully optimized, resulting in variations in employee performance. This study aims to analyze the effect of digital transformation, work motivation, and transformational leadership on employee performance at the Department of Agriculture of Asahan Regency. The research employed a quantitative approach with a descriptive design. The population consisted of 31 employees, all of whom were selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The findings indicate that partially, digital transformation and work motivation did not have a significant effect on employee performance. In contrast, transformational leadership showed a positive and significant influence on employee performance. Simultaneously, the three independent variables significantly affected employee performance. The coefficient of determination demonstrated that employee performance was strongly influenced by digital transformation, work motivation, and transformational leadership. These findings highlight the importance of transformational leadership in strengthening employee performance within public sector organizations undergoing organizational change.

Pengaruh Beban Kerja, Konflik Kerja dan Dukungan Sosial terhadap Kesejahteraan Psikologis Pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Asahan Adinda Putri Mayang Sari; Abdul Rahman
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.v9i3.1537

This study examines the influence of workload, work conflict, and social support on employees’ psychological well-being at the Department of Population and Civil Registration of Asahan Regency. The main problem addressed in this research is the increasing work demands and service pressure faced by public sector employees, which may affect their psychological conditions and overall well-being. The objective of this study is to analyze the partial and simultaneous effects of workload, work conflict, and social support on psychological well-being. A quantitative approach was employed using a descriptive-explanatory design. The population consisted of 70 employees, which were all used as the sample through a saturated sampling technique. Data were collected using questionnaires and analyzed using multiple linear regression with SPSS version 25, including classical assumption tests and hypothesis testing. The results show that workload, work conflict, and social support significantly influence employees’ psychological well-being both partially and simultaneously. Social support emerges as the most dominant factor in improving psychological well-being. These findings indicate that a supportive work environment, balanced workload, and well-managed workplace conflict play an important role in enhancing employees’ psychological conditions. The study suggests that improving organizational support systems can strengthen employee well-being in public service institutions.

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Contact Name
Wahyudi

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jurnalsjr@gmail.com

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+6289688162441

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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