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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 985 Documents
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Pengaruh Good Corporate Governance terhadap Risiko Kredit dengan Profitabilitas sebagai Variabel Moderasi : Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2022-2024 Athifa Aswa Ramadhani; Alexa Joy Valerie; Carmelita Endera; Aminah Imro’atus Sholiha; Asyifa Putry Fadhilla; Dias Permata Ukir Purbo Nata; 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.v9i3.1553

Abstract

Credit risk remains one of the main challenges faced by the banking industry, particularly in maintaining financial stability and public trust. Weak corporate governance may increase the potential for non-performing loans, while profitability can influence the effectiveness of risk management practices. This study aims to examine the effect of Good Corporate Governance (GCG) on credit risk and to analyze the moderating role of profitability in banking companies listed on the Indonesia Stock Exchange during 2022–2024. The research applied a quantitative approach using Moderated Regression Analysis (MRA). The sample consisted of 46 banking firms selected through purposive sampling, resulting in 108 observations. Credit risk was measured using the Non-Performing Loan (NPL) ratio, GCG was proxied by the proportion of independent commissioners, and profitability was measured by Return on Assets (ROA). The findings indicate that GCG has a negative and significant effect on credit risk, suggesting that stronger governance practices contribute to lower levels of non-performing loans. Profitability does not directly affect credit risk; however, it strengthens the relationship between GCG and credit risk reduction. These results highlight the importance of effective governance supported by stable profitability in improving bank risk management performance.
Pengaruh Kepuasan Kerja, Lingkungan Kerja dan Motivasi Kerja, terhadap Loyalitas Pegawai di Kantor Camat Simpang Empat Kabupaten Asahan Novita 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.v9i3.1554

Abstract

Employee loyalty is an important factor in supporting organizational performance and public service quality. Low levels of loyalty may reduce employee productivity, commitment, and responsibility in carrying out organizational duties. Therefore, organizations need to understand the factors that can improve employee loyalty. The purpose of this study was to analyze the partial and simultaneous effects of job satisfaction, work environment, and work motivation on employee loyalty. This research employed a quantitative approach with an associative research method. The population and sample consisted of 32 employees selected using a saturated sampling technique. Research data were collected through the distribution of Likert-scale questionnaires. The collected data were processed using SPSS version 25 and analyzed through multiple linear regression analysis. The results of the study indicated that job satisfaction, work environment, and work motivation had a positive and significant effect on employee loyalty, both partially and simultaneously. These findings demonstrate that improving employee satisfaction, creating a conducive work environment, and strengthening work motivation can enhance employee loyalty within the organization.
Pengaruh Pengawasan, Lingkungan Kerja dan Motivasi terhadap Etos Kerja Karyawan pada SPPBE PT Sumber Mutiara Lestari Kabupaten Batu Bara Nuraini Nuraini; Muh Saleh Malawat
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.v9i3.1555

Abstract

Supervision, work environment, and motivation are important factors influencing employee work ethic in industrial organizations. At SPPBE PT Sumber Mutiara Lestari Batu Bara Regency, variations in employee performance indicate the need to examine these factors more systematically. This study aims to analyze the effect of supervision, work environment, and motivation on employee work ethic. Quantitative research with survey method was used. The sample consisted of 33 respondents using saturated sampling technique. Data were collected through Likert scale questionnaires. Data were processed using SPSS version 25 and analyzed using multiple linear regression. Results show that supervision work environment and motivation have a significant positive effect on employee work ethic both partially and simultaneously. The findings imply that improving supervision quality, creating a conducive work environment, and enhancing employee motivation can strengthen organizational performance at the company. Therefore managerial policies should prioritize these three factors to improve employee discipline and productivity. Overall the regression analysis confirms that all independent variables contribute meaningfully to employee work ethic in the studied organization. These results are consistent with human resource management theories emphasizing the role of leadership environment and motivation in shaping employee behavior. Future research is recommended to expand variables and samples in future.
Digital Human Resource Management dan Kinerja Karyawan di Era Tranformasi Digital: A Systematic Literature Review Vivi Nur Fitriani; Ruli Lailatul Fitria; Desti Tampi Prabowo; Rafika Meilia Sari
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.v9i3.1556

Abstract

Advances in digital technology have brought about changes in human resource management, particularly through the implementation of digital human resource management approaches. Although this concept continues to evolve, there remains a lack of research that clearly explains how Digital HRM relates to improvements in employee performance. This study aims to analyze the role and mechanisms of Digital HRM in enhancing employee performance during the era of digital transformation. This study employs a qualitative approach by reviewing and analyzing the literature, specifically using thematic analysis. The data utilized comes from 25 articles published in relevant peer-reviewed scientific journals, supplemented by books and other scholarly publications. The research indicates that Digital HRM enhances employee performance through several key mechanisms: streamlining work processes to make them faster and more efficient, making decisions based on accurate data, and improving employees’ digital competencies. Digital recruitment accelerates and simplifies the hiring process; e-learning-based training expands skills in a more flexible manner; and technology-driven performance evaluations enhance clarity and boost employee motivation. Additionally, Digital HRM strengthens communication and collaboration within the company, thereby fostering a more flexible work environment that responds quickly to change. However, in practice, there are still many challenges to be addressed, such as technological readiness, organizational culture, employees’ ability to adapt, as well as data security and privacy protection issues all of which are critical factors that must be considered when implementing digital systems. From an academic perspective, this study helps clarify how Digital HRM influences employee performance and serves as a reference for further research and a resource for companies seeking to enhance the implementation of Digital HRM more effectively.
Analisis Budaya Kerja dalam Meningkatkan Kinerja Karyawan pada CV Tirta Sasmita Pamulang Noto Susanto; Asep Suherman; Widowati Widowati
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.v9i3.1557

Abstract

This study examines the implementation of work culture in improving employee performance at CV Tirta Sasmita Pamulang. The research was conducted due to several workplace issues, including low employee discipline, lack of supervision, ineffective teamwork, and work practices that were not fully aligned with company procedures. The purpose of this study was to analyze the role of work culture in supporting employee performance within the company. A qualitative research method was applied using interviews, observations, and documentation as data collection techniques. The study involved four informants consisting of one key informant and three supporting informants. Data were analyzed descriptively through a SWOT analysis approach to identify the strengths, weaknesses, opportunities, and threats related to work culture and employee performance. The findings indicate that the implementation of work culture at CV Tirta Sasmita Pamulang has not been fully effective due to limited supervision, unequal employee skills, and limited human resources that result in double job responsibilities. However, teamwork and openness among employees have been relatively well established and contribute positively to maintaining work performance. Therefore, strengthening supervision and improving work discipline are necessary to enhance employee performance more effectively.
Pengaruh Cita Rasa dan Harga terhadap Minat Beli Konsumen pada Usaha Kecil Tahu Pak Jojon di Kp Jeletreng Bogor Retno Wulansari; Ratih Andalusi; Sinta Sulistiani
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.v9i3.1558

Abstract

The increasing competition among small-scale food businesses requires business owners to maintain product quality and competitive pricing in order to attract consumer purchase intention. Taste and price are important factors influencing consumers in purchasing traditional food products, including tofu products produced by small enterprises. This study aims to analyze the effect of taste and price on consumer purchase intention at Tahu Pak Jojon Small Business in Jeletreng Village, Bogor. This research employed a quantitative approach using a survey method. The study involved 96 respondents selected using a census sampling technique. Research data were collected through the distribution of Likert-scale questionnaires to consumers of Tahu Pak Jojon. The collected data were processed using SPSS version 27 and analyzed through multiple linear regression analysis. The findings revealed that taste has a positive and significant effect on consumer purchase intention. Price also has a positive and significant influence on purchase intention. Simultaneously, taste and price significantly affect consumer purchase intention. The results indicate that consumers tend to purchase tofu products that offer good taste and affordable prices. Therefore, maintaining product taste consistency and setting competitive prices are essential strategies for increasing consumer purchase intention in small-scale food businesses.
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Bagian Operator Produksi pada PT. Multi Makanan Tebet Barat Muhamad Guruh; Fitri Sabina; Surya Budiman
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.v9i3.1559

Abstract

Employee performance is one of the key factors that determines the success of a company in achieving organizational goals. In the manufacturing industry, work discipline and work environment play an important role in improving employee productivity and effectiveness. Low work discipline may lead to delays, reduced productivity, and non-compliance with company regulations, while an unfavorable work environment can decrease employee comfort, motivation, and work efficiency. Therefore, companies need to maintain employee discipline and create a supportive work environment to optimize employee performance. This study aims to analyze the effect of work discipline and work environment on employee performance at PT Multi Makanan Tebet Barat, both partially and simultaneously. This research employed a quantitative approach using a survey method. The study was conducted at PT Multi Makanan Tebet Barat, located in Sukadami, Wanayasa District, Purwakarta Regency, West Java 41174. The respondents consisted of 85 employees selected through a census sampling technique. Data were collected through the distribution of Likert-scale questionnaires. The data were processed using SPSS version 27 and analyzed using multiple linear regression analysis. The results indicate that work discipline and work environment have positive and significant effects on employee performance, both partially and simultaneously.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Equity dan Net Profit Margin terhadap Harga Saham pada Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2022-2024 Eky Aulia Fitri; Hamida Sari Siregar
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.v9i3.1560

Abstract

This study was motivated by the importance of financial performance indicators in influencing stock prices in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Investors generally use financial ratios as a basis for evaluating company performance and making investment decisions. Therefore, this study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Net Profit Margin (NPM) on stock prices. This research employed a quantitative approach with an associative research method. The population consisted of 51 Food and Beverage sub-sector companies listed on the IDX during the 2022–2024 period. The sample was selected using purposive sampling based on specific criteria, resulting in 13 companies with a total of 39 financial statement data observations. The data were processed using SPSS version 27 and analyzed through multiple linear regression analysis. The results indicate that CR, DER, ROE, and NPM collectively influence stock prices in the Food and Beverage sub-sector. However, only ROE shows a significant positive effect on stock prices, while CR, DER, and NPM do not have significant partial effects. These findings suggest that profitability, particularly ROE, plays a more dominant role in determining stock prices compared to liquidity and solvency factors during the 2022–2024 period in Indonesia.
Pengaruh Stres Kerja, Komunikasi Internal dan Dukungan Organisasi terhadap Kinerja Pegawai pada Dinas Sosial Kabupaten Asahan Nanda Sri Wahyuni; Aris Siregar
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.v9i3.1562

Abstract

Employee performance is an important factor in achieving organizational goals, particularly in public service institutions that require effective coordination and optimal work quality. However, employee performance may be affected by several organizational factors, including excessive work stress, ineffective internal communication, and limited organizational support. Therefore, this study aims to analyze the partial and simultaneous effects of work stress, internal communication, and organizational support on employee performance. This research employed a quantitative approach with an associative research method. The respondents consisted of 63 employees selected using a saturated sampling technique. The research data were collected through the distribution of Likert-scale questionnaires. Furthermore, the data were processed using SPSS version 25 and analyzed through multiple linear regression analysis. The results of the study indicate that work stress, internal communication, and organizational support significantly affect employee performance, both partially and simultaneously. Effective communication and strong organizational support were found to improve employee performance, while excessive work stress tended to reduce work effectiveness.
Pengaruh Gaya Kepemimpinan Transformasional, Komunikasi Internal dan Budaya Kerja Digital terhadap Kinerja Pegawai pada Dinas Komunikasi dan Informatika Kabupaten Asahan Muhammad Rinaldi Prawira; Aris Siregar
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.v9i3.1563

Abstract

Employee performance is an important factor in supporting the effectiveness of public service delivery, especially in government institutions facing digital transformation challenges. However, employee performance can be influenced by several organizational factors, including transformational leadership, internal communication, and digital work culture. This study aims to analyze the partial and simultaneous effects of transformational leadership style, internal communication, and digital work culture on employee performance at the Communication and Informatics Office of Asahan Regency. The research applied a quantitative descriptive approach using a saturated sampling technique involving 41 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS 20. The results indicate that transformational leadership style has a positive and significant effect on employee performance with a t-value of 2.648. Internal communication also shows a significant positive effect with a t-value of 2.300, while digital work culture has the strongest influence with a t-value of 4.201. Simultaneously, the three independent variables significantly affect employee performance, as indicated by an F-value of 18.392. The coefficient of determination shows that 56.6% of employee performance is explained by transformational leadership, internal communication, and digital work culture.

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