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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 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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.

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