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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

95 96 97 98 99

Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Sektor Healthcare di BEI Tahun 2020-2024 Azzahra Keisha Ramadhani; Maylinda Awalin; Aprilia Saputri; Muhammad Faris Ghozi; Ma’rifatul Ummah; Tiara Salsabila; 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.v9i3.1538

This study investigates the influence of Good Corporate Governance (GCG) on the financial performance of healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The healthcare sector faces increasing demands for transparency, accountability, and effective governance in the post-pandemic era, making financial performance an important issue for corporate sustainability. This research aims to examine the effect of independent commissioners and institutional ownership as proxies of GCG on financial performance measured by Return on Assets (ROA). The study employs a quantitative approach using panel data regression analysis with a purposive sampling technique. The sample consists of healthcare companies that consistently published complete financial reports during the observation period. The results indicate that independent commissioners have a positive and significant effect on ROA, reflecting the importance of effective supervisory functions in improving operational efficiency and corporate performance. Meanwhile, institutional ownership shows a positive but insignificant effect on ROA, indicating that institutional investors have not fully contributed to strengthening managerial monitoring. Simultaneously, both variables significantly affect financial performance. These findings highlight the importance of implementing effective corporate governance practices in the healthcare sector.

Pengaruh Earning Per Share, Debt To Equity Ratio dan Return On Equity terhadap Harga Saham pada Perusahaan Kesehatan yang Terdaftar di BEI Periode 2022-2024 Indah Pratiwi; 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.v9i3.1539

The healthcare sector has become one of the strategic industries attracting investors in the Indonesian capital market. Stock prices are influenced by various financial performance indicators, including Earning Per Share (EPS), Debt to Equity Ratio (DER), and Return On Equity (ROE). This study aims to examine the effect of EPS, DER, and ROE on stock prices of healthcare companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an associative research method. The population consisted of 28 healthcare companies, while the sample was determined using purposive sampling, resulting in 11 companies. The study utilized secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange and company websites. The data were analyzed using multiple linear regression with SPSS version 25. Hypothesis testing included classical assumption tests, simultaneous tests (F-test), partial tests (t-test), and coefficient of determination (R²). The results indicate that Earning Per Share (EPS), Debt to Equity Ratio (DER), and Return On Equity (ROE) do not simultaneously have a significant effect on stock prices, suggesting that stock price movements in the healthcare sector are not fully explained by internal financial ratios. Only EPS has a significant partial effect, indicating that investors primarily consider earnings per share in investment decisions, while DER and ROE are not significant. The R² value of 12.1% shows limited explanatory power of the model, with most variations driven by external factors.

Pengaruh Influencer Marketing, Online Customer Review dan Online Customer Rating terhadap Minat Beli Produk Skincare di Shopee pada Generasi Z di Kecamatan Kisaran Timur Kabupaten Asahan Della Ayu Yolanda; Surya Bakti
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.v9i3.1540

The rapid growth of e-commerce has significantly changed consumer purchasing behavior, particularly among Generation Z. One of the most popular platforms in Indonesia is Shopee, where skincare products are widely purchased. This study aims to analyze the influence of Influencer Marketing, Online Customer Reviews, and Online Customer Ratings on Purchase Intention of skincare products on Shopee among Generation Z in Kisaran Timur District, Asahan Regency. This research employs a quantitative approach with an associative research method. The sample consisted of 96 respondents selected using accidental sampling technique. Data were collected through questionnaires using a Likert scale. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The results show that Influencer Marketing, Online Customer Reviews, and Online Customer Ratings simultaneously and partially have a significant positive effect on purchase intention. Influencer Marketing is the most dominant variable influencing consumer decisions. The coefficient of determination indicates that these three variables explain a substantial proportion of variation in purchase intention, while the remaining influence is determined by other factors outside this study. In conclusion, social media-based marketing strategies and user-generated content play an important role in shaping consumer buying interest in the digital marketplace among Generation Z.

Pengaruh EPS, NPM dan CR terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di JII70 Periode Tahun 2022-2024 Ahmad Apriansyah; 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.v9i3.1541

The background of this research is based on the importance of financial performance indicators in shaping investor perceptions and influencing firm value in the capital market. This study aims to examine the effect of Earnings Per Share (EPS), Net Profit Margin (NPM), and Current Ratio (CR) on firm value, both partially and simultaneously, in companies listed in the Jakarta Islamic Index 70 (JII70) during the period 2022–2024. This research employs a quantitative method with an associative approach. The population consists of 70 companies listed in JII70, while the sample is selected using purposive sampling, resulting in 11 companies. The data used are secondary data obtained from financial statements published on the official Indonesia Stock Exchange website and company annual reports. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 27 for Windows. The findings show that profitability indicators are more influential than liquidity in determining firm value. Earnings per Share has a significant effect, though its direction is not fully consistent with theoretical expectations, while Net Profit Margin positively and strongly influences firm value. Current Ratio is not significant individually. However, all variables together significantly affect firm value. The model has moderate explanatory power, indicating that external factors such as macroeconomic conditions, market sentiment, and corporate policies also play important roles.

Pengaruh Mekanisme Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Kesehatan yang Terdaftar di BEI Tahun 2022-2024 Nazwa Salsa Safira Mayani; Nova Ajika Firmansyah; Nabila Putri Andriawan; Laili Dhurrotun Nafisa; Aulia Putri Dewi Kartika Sari; Tiara Dwi Rizqianti; 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.v9i3.1542

This study aims to analyze the effect of corporate governance mechanisms (managerial ownership, institutional ownership, independent commissioners, and audit committee) and financial performance (Return on Assets and Return on Equity) on firm value in healthcare sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The population consists of all healthcare sector manufacturing companies listed on the IDX, with a sample of 84 observations selected using purposive sampling. The analytical method used is multiple linear regression with SPSS. The results of classical assumption tests indicate that the data are normally distributed, with no multicollinearity or heteroscedasticity, but positive autocorrelation is present. The regression results show that partially, only institutional ownership has a positive and significant effect on firm value at ? = 0.05, while managerial ownership, independent commissioners, ROA, and ROE have no significant effect. The Adjusted R Square value of 0.037 indicates that only 3.7% of the variation in firm value is explained by the six independent variables, while the remaining 96.3% is explained by other variables outside the model. In conclusion, institutional ownership plays an important role in increasing firm value, but the overall model has limitations due to autocorrelation and low explanatory power. Future research should expand the sample, extend the observation period, and include additional variables such as firm size, leverage, and dividend policy. This study contributes to the literature on corporate governance and firm value in the healthcare sector during the post-pandemic recovery period.

Persepsi Karyawan atas Implementasi Kepemimpinan Manajer di PT Dakar Eshan Abadi Tangerang Selatan Mukrodi Mukrodi
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.v9i3.1543

Leadership plays an important role in determining organizational effectiveness and employee performance in a company. This study aims to analyze the implementation of managerial leadership from the employees’ perspective at PT Dakar Eshan Abadi. The research employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation. Informants were selected using purposive sampling techniques and consisted of company managers and division heads who were directly involved in organizational leadership practices. Data analysis was conducted using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion verification. Data validity was ensured through source, technique, and time triangulation. The findings reveal that managers demonstrate effective communication skills, conflict management abilities, and the capacity to inspire employees. In managerial aspects, managers are actively involved in team development, strategic planning, employee motivation, and human resource management. From an entrepreneurial perspective, managers show opportunity-oriented behavior, creativity, and innovation in acquiring clients. Supervisory functions are implemented through monitoring and controlling sales activities, while socially, managers emphasize employee welfare and the development of an inclusive work culture. The study concludes that charismatic, democratic, and transformational leadership styles are predominantly applied within the company.

Pengaruh Kualitas Produk, Harga dan Kualitas Pelayanan terhadap Keputusan Pembelian pada PT Graha Informatika Nusantara Sumatera Utara Katika Adelia; Rosnaida Rosnaida
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.v9i3.1544

The background of this research is based on the increasing level of business competition in the information technology sector, which requires companies to maintain customer satisfaction through high-quality products, competitive pricing, and excellent service. This study was conducted to examine the influence of product quality, price, and service quality on purchasing decisions at PT Graha Informatika Nusantara. The objective of this study was to determine both partially and simultaneously the effect of product quality, price, and service quality on purchasing decisions. This research employed a quantitative approach with an associative research method. The population consisted of customers of PT Graha Informatika Nusantara North Sumatra, and the sample size of 96 respondents was determined using the Cochran formula. The sampling technique applied was incidental sampling. Research data were collected through the distribution of Likert-scale questionnaires. The collected data were processed using SPSS version 27 and analyzed through multiple linear regression analysis. The results of the study indicated that product quality, price, and service quality had a positive and significant effect on purchasing decisions, both partially and simultaneously. These findings suggest that improving these factors can increase customer purchasing decisions and strengthen the company’s competitiveness.

Pengaruh Harga, Lokasi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Syanda Cell & Agen Brilink Sidomulyo Kecamatan Pulau Rakyat Kabupaten Asahan Riska Ariyanti; Neni Triastuti
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.v9i3.1546

Customer satisfaction is an essential factor in maintaining business sustainability in the retail and financial service sector, particularly for Syanda Cell & Agen Brilink Sidomulyo located in Pulau Rakyat District Asahan Regency. The aim of this study is to analyze the influence of price, location, and service quality on customer satisfaction at Syanda Cell & Agen Brilink Sidomulyo. This study uses a quantitative approach with an associative method. The sample consisted of 96 respondents determined using Wibisono formula with incidental sampling technique. Data were collected through Likert-scale questionnaires and processed using SPSS version 27. Data analysis was conducted using multiple linear regression. The results showed that price, location, and service quality simultaneously and partially have a positive and significant effect on customer satisfaction. Service quality was identified as the most dominant factor influencing customer satisfaction. Therefore, improving pricing strategy, strategic location, and service quality can increase customer satisfaction and strengthen customer loyalty at Syanda Cell & Agen Brilink Sidomulyo. These findings imply that managers should prioritize competitive pricing, accessible location, and improved service quality to enhance customer satisfaction and encourage repeat purchase behavior in the competitive retail and banking agent service environment in the study area of Asahan Regency North Sumatra Indonesia context.

Pengaruh Citra Merek, Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Skincare SKIN1004 : Studi pada Mahasiswa Fakultas Ekonomi Universitas Asahan Devi Dwi Ananda; Neni Tri Astuti
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.v9i3.1548

This study aims to determine partially and simultaneously Brand Image, Product Quality and Price on Purchasing Decisions of Skincare Products Skin1004. The number of research samples was 96 respondents, namely students of the Faculty of Economics, Asahan University. Quantitative research methods and using multiple linear regression. The results of the t test, the Brand Image variable partially influences Purchasing Decisions with t count (5.495) > t table (1.98580), the Product Quality variable partially influences Purchasing Decisions with t count (2.145) > t table (1.98580), the Price variable does not influence Purchasing Decisions with t count (1.979) < t table (1.98580). The results of the simultaneous F test of the Brand Image, Product Quality, and Price variables have a significant effect on Purchasing Decisions with F count (104,676) > F table (2.70). The coefficient of determination in this study is R Square of 0.766 or 76.6%. This shows that Purchasing Decisions can be explained by the variables Brand Image, Product Quality and Price by 76.6% while the remaining 23.4% is explained by other factors not examined in this study.

Pengaruh Konten, Live Streaming, dan Diskon terhadap Keputusan Pembelian Produk “Niu Me Hairclip” Melalui Platform Media Sosial Jayawardani Januari Christie; Adhita Maharani Dewi
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.v9i3.1552

The rapid growth of social media has encouraged micro, small, and medium enterprises (MSMEs) to adopt digital marketing strategies to attract consumers more effectively. However, many MSMEs still face difficulties in optimizing social media features such as content creation, live streaming, and promotional pricing to influence consumer purchasing decisions. This study aims to examine the effect of social media content, live streaming, and discounts on purchasing decisions for “Niu Me Hairclip” products through TikTok. The research used a quantitative approach with a survey method involving consumers in the Jabodetabek area who had interacted with the product on social media. Data were collected through online questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that discounts have a significant positive effect on purchasing decisions, while content and live streaming do not show significant partial effects. Nevertheless, all variables simultaneously influence purchasing decisions. These findings suggest that price incentives remain the main factor driving consumer purchases, while digital communication elements support consumer awareness and trust in social commerce activities.

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Kota tangerang selatan,

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