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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

97 98 99 100 101

Pengaruh Kualitas Produk, Harga, dan Promosi terhadap Loyalitas Pelanggan Pabrik Tahu Wak Gentong di Desa Hessa Perlompongan Widia Putri Utami; Tengku Syarifah
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.v9i3.1565

The tofu industry is one of the important sectors in supporting the local economy in Indonesia. Increasing business competition, fluctuating soybean prices, and changing consumer behavior require business actors to maintain customer loyalty through product quality, pricing strategies, and promotional activities. This study aimed to analyze the influence of product quality, price, and promotion on customer loyalty at Wak Gentong Tofu Factory in Hessa Perlompongan Village. This research used a quantitative approach with a descriptive nature based on Sugiyono (2023). The study was conducted at Wak Gentong Tofu Factory from January to April 2026. The population consisted of 32 employees, all of whom were selected as the sample using a saturated sampling technique. Research data were collected through the distribution of Likert-scale questionnaires and analyzed using IBM SPSS version 27. The data analysis technique employed multiple linear regression analysis. The results showed that product quality and promotion had a positive and significant effect on customer loyalty, while price had a positive but insignificant effect. Simultaneously, product quality, price, and promotion significantly influenced customer loyalty. The coefficient of determination indicated that 67.4% of customer loyalty could be explained by the three independent variables examined in this study.

Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai pada Kecamatan Pagedangan Dewi Lestari; Ana Septia Rahman; Santi Octavianti; Hafis Laksmana Nuraldy
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.v9i3.1566

Employee performance is an important factor in achieving organizational goals, particularly in public sector institutions that demand effective and efficient public services. Motivation and work discipline are considered essential aspects that can influence employee performance improvement. However, several organizational problems such as low work motivation, lack of discipline, absenteeism, and work delays may negatively affect employee productivity and organizational effectiveness. Therefore, this study aims to analyze the influence of motivation and work discipline on employee performance at the Pagedangan District Office, Tangerang. This study employed a quantitative research approach using a survey method. The respondents consisted of 90 employees selected using a census sampling technique. The research data were collected through the distribution of questionnaires using a Likert scale. The collected data were processed using SPSS version 27 and analyzed through multiple linear regression analysis. The results of the study indicate that motivation has a positive and significant effect on employee performance. Work discipline also has a positive and significant influence on employee performance. Simultaneously, motivation and work discipline significantly affect employee performance and contribute substantially to improving work effectiveness and organizational productivity. These findings demonstrate that strengthening employee motivation and maintaining work discipline are important strategies for improving employee performance in public organizations.

Pengaruh Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan pada PT. Bambu Cemerlang Express Hub Aje Rajeg di Kabupaten Tangerang Dewi Nari Ratih Permada; Didi Sunardi; Haris Baihaqi; Priehadi Dhasa Eka
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.v9i3.1567

The rapid development of the logistics industry has encouraged companies to improve employee performance in order to maintain operational effectiveness and customer satisfaction. Employee performance is influenced by various factors, including compensation and work motivation. At PT. Bambu Cemerlang Express Hub Aje Rajeg, several problems related to employee performance were identified, such as low work quality, lack of responsibility, and insufficient employee motivation due to limited compensation and employee welfare support. Therefore, this study aimed to analyze the effect of compensation and work motivation on employee performance at PT. Bambu Cemerlang Express Hub Aje Rajeg, Tangerang Regency. This study employed a quantitative research approach using a survey method. The respondents consisted of 83 employees selected through a census sampling technique. Research data were collected through the distribution of Likert-scale questionnaires. The study was conducted at PT. Bambu Cemerlang Express Hub Aje Rajeg, located at Jl. Raya Rajeg, RT.04 RW.04, Daon, Rajeg District, Tangerang Regency, Banten 15540. The data were processed using SPSS version 27 and analyzed through multiple linear regression analysis. The results revealed that compensation and work motivation partially and simultaneously had a positive and significant effect on employee performance. Work motivation showed the strongest influence on employee performance. These findings indicate that improving compensation policies and employee motivation can enhance employee performance and organizational productivity.

Pengaruh Cash Ratio (CR), Debt To Equity Ratio (DER) dan Return On Asset (ROA) terhadap Price To Book Value (PBV) Pada PT Astra Internasional, Tbk Periode 2016-2025 Randhy Agusentoso; Hasudungan Pangaribuan; Wahyu Andri Wibowo; Yeti Kusmawati
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.v9i3.1568

This study examines the effect of Cash Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on Price to Book Value (PBV) at PT Astra International Tbk during the 2016–2025 period. The background of this research is based on the importance of financial performance indicators in influencing company value, as reflected in PBV. Investors generally use liquidity, solvency, and profitability ratios as considerations in assessing company performance and investment prospects. Therefore, this study aims to analyze both partially and simultaneously the influence of CR, DER, and ROA on PBV. This research employed a quantitative approach with an associative research method. The population and sample consisted of the company’s financial statements, with 10 financial report data selected using purposive sampling techniques. The research data were obtained from the official website of PT Astra International Tbk. The data were processed using SPSS version 26 and analyzed through multiple linear regression analysis. The study concludes that firm value is influenced by a combination of liquidity, leverage, and profitability, with their joint effect being statistically significant. However, only leverage shows a meaningful individual contribution, while liquidity and profitability do not demonstrate significant partial impacts. This suggests that financing decisions play a more decisive role in shaping market valuation. The findings offer implications for improving financial strategy and investment assessment.

Analisis Perilaku Harga Saham, Volume Perdagangan, dan Abnormal Return Sebelum dan Sesudah Ex-Dividend Date: Studi pada Emiten Bank Buku 4 Periode 2020-2024 A'la Abid; Syti Sarah Maesaroh; Nugraha Adhi Pratama
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.v9i3.1575

This study investigates differences in stock prices, trading volume activity (TVA), and abnormal returns before and after the ex-dividend date among Bank BUKU 4 companies listed on the Indonesia Stock Exchange during 2020-2024. The research was motivated by inconsistent findings in previous studies regarding market reactions to ex-dividend events, particularly in the banking sector during the post-pandemic period. A quantitative approach with an event study method was employed using a 10-day event window, consisting of five trading days before and five trading days after the ex-dividend date. The sample included four major Indonesian banks, namely BBCA, BBRI, BBNI, and BMRI, selected through purposive sampling. Secondary data were obtained from the Indonesia Stock Exchange, KSEI, and Yahoo Finance. Data analysis was conducted using the Kolmogorov–Smirnov normality test, followed by the Wilcoxon Signed Rank Test and Paired Sample t-Test. The results indicate significant differences in stock prices and trading volume activity after the ex-dividend date, while abnormal returns do not show significant differences. These findings suggest that ex-dividend events influence market activity and investor trading behavior, although they do not generate excess returns in the observed banking sector.

Pengaruh Lingkungan Kerja Fisik dan Motivasi Kerja terhadap Kinerja Karyawan pada PT Cedefindo Bekasi Darmadi Darmadi; Marindi Yesi Oviyanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (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.v9i2.1366

Employee performance is a critical factor in achieving organizational goals, and it is influenced by various internal and external factors, including the physical work environment and work motivation. In many companies, inadequate workplace facilities and low employee motivation can hinder productivity and overall performance. This study aims to examine the individual and combined effects of the physical work environment and work motivation on employee performance at PT. Cedefindo Bekasi. The research employs a quantitative approach with an associative method. The population consists of 60 employees, and data collection was conducted using a census sampling technique. Primary data were obtained through structured questionnaires with closed-ended questions measured on a Likert scale. The collected data were analyzed using SPSS 27 and processed with multiple linear regression, following stages of descriptive analysis, validity and reliability testing, classical assumption testing, and hypothesis testing. The findings indicate that both a supportive physical work environment and high work motivation have significant positive effects on employee performance individually and jointly. These results highlight the importance of improving workplace facilities and fostering employee motivation through effective policies, recognition, and managerial support. Enhancing these factors can increase employee productivity, contributing to organizational success. The study provides practical implications for management to develop strategies that promote employee well-being and optimize overall performance.

Evaluasi Instrumen Pengukuran Kinerja Karyawan menggunakan Analisis Validitas dan Reliabilitas pada Tour and Travel Haji dan Umroh Puan Nabilla; Rizky Hariyanto; Fahmi Mardiah; Ernawati Ernawati; Yuliana Yuliana; Rahmiati Rahmiati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (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.v9i2.1397

The Hajj and Umrah travel service industry relies heavily on employee performance to deliver professional and high-quality services. However, accurate performance evaluation requires measurement instruments that are empirically validated and reliable. The main problem addressed in this study is the lack of empirical evidence regarding the validity and reliability of employee performance and work motivation measurement instruments used in Hajj and Umrah travel companies. This study aims to examine the validity and reliability of the measurement instruments for employee performance and work motivation. A quantitative descriptive approach was employed. Data were collected using a five-point Likert scale questionnaire distributed to 32 employees. The instrument was developed based on Robbins’ (2006) performance indicators, Moeheriono’s (2012) contextual performance concept, and Self-Determination Theory proposed by Deci and Ryan (2017). Data analysis was conducted using Pearson Product Moment validity testing and Cronbach’s Alpha reliability testing with IBM SPSS. The results indicate that all 24 questionnaire items are valid, with correlation coefficients exceeding the r-table value (0.349) and statistically significant at ? = 0.05. The reliability test produced a Cronbach’s Alpha value of 0.940, indicating very high internal consistency. These findings confirm that the instrument is valid, reliable, and appropriate for measuring employee performance and work motivation in Hajj and Umrah travel service companies.

Pengaruh Konten Visual dan Storytelling pada Instagram dalam Meningkatkan Minat Kunjungan Konsumen ke Bendega Jimbaran I Kadek Pasek Pastika Jaya; Putu Ratna Juwita Sari; Komang Sri Widiantari; Putu Ayu Titha Paramita Pika
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (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.v9i2.1407

The post-pandemic recovery of the food and beverage industry has encouraged culinary businesses to intensify digital marketing strategies, particularly through social media platforms such as Instagram. However, limited empirical studies have specifically examined how Instagram-based visual content and storytelling influence consumers’ visit intention to culinary destinations. This study aims to analyze the effect of visual content and storytelling on consumers’ visit intention to Bendega Bali Jimbaran. A quantitative approach was employed by distributing structured questionnaires to 120 Instagram users who had viewed Bendega Bali Jimbaran’s Instagram content. The data were collected using purposive sampling and analyzed through multiple linear regression using SPSS. The results indicate that visual content has a positive and significant effect on visit intention (? = 0.490, p < 0.001), while storytelling also shows a positive and significant influence (? = 0.294, p < 0.001). Simultaneously, both variables significantly affect visit intention, with the model explaining 75% of the variance. These findings highlight the importance of integrating high-quality visual presentation and meaningful storytelling in Instagram marketing strategies to enhance consumers’ intention to visit culinary destinations.

Pengaruh Fraud Triangle dan Stabilitas Keuangan Terhadap Kecurangan Laporan Keuangan Daffa Syafiq Khairullah; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (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.v9i2.1408

Financial statement fraud remains a critical issue that undermines the credibility of financial reporting and investor confidence, particularly in capital-intensive sectors such as infrastructure. This study aims to examine the effect of Pressure, Opportunity, Rationalization, and Financial Stability on Financial Statement Fraud in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach with an associative research design. Panel data regression analysis is used to test the proposed hypotheses. The sample consists of 26 companies selected through purposive sampling, resulting in 130 firm-year observations. The data were obtained from audited financial statements and annual reports published by the companies, and the analysis was conducted using EViews 12. The empirical results indicate that Pressure has a significant partial effect on Financial Statement Fraud, while Opportunity, Rationalization, and Financial Stability do not show a significant individual effect. However, simultaneously, Pressure, Opportunity, Rationalization, and Financial Stability have a significant influence on Financial Statement Fraud. These findings suggest that managerial pressure plays a dominant role in encouraging fraudulent financial reporting, although fraud risk is better understood when considering the interaction of multiple factors. The study implies that fraud prevention efforts should prioritize managing financial and performance pressures while also strengthening internal controls and governance mechanisms.

Analisis Pengungkapan Green Accounting pada Sustainability Report PT Sinergi Gula Nusantara Pradita Andina Kurnia Putri; Titiek Rachmawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (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.v9i2.1410

Environmental challenges and increasing regulatory demands have encouraged Indonesian companies to enhance environmental accountability through sustainability reporting. However, environmental disclosures in Indonesia remain largely descriptive and provide limited measurable information, particularly in relation to green accounting practices. This study aims to analyze the disclosure of green accounting in the 2023 Sustainability Report of PT Sinergi Gula Nusantara (SGN), a state-owned enterprise in the food sector and recipient of the 2024 Asia Sustainability Reporting Rating (ASRRAT), and to examine how the principles of accountability and transparency are reflected in such disclosures. This research employs a qualitative descriptive approach using document analysis of the sustainability report and semi-structured interviews with internal parties involved in report preparation. The analysis is guided by POJK No. 51 of 2017, GRI Standards 2021, and the concept of green accounting. The findings indicate that PT SGN has disclosed green accounting practices through environmental management activities, including energy and water efficiency, waste utilization, biomass use, and emission control, demonstrating compliance with sustainability reporting regulations and standards. Nevertheless, the disclosures remain predominantly narrative, with limited integration of quantitative environmental cost information. This study contributes to the literature by providing in-depth qualitative evidence of green accounting disclosure practices in a state-owned enterprise within the food industry.

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

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Kota tangerang selatan,

Banten

INDONESIA