Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan di PT Shafira Laras Persada Kota Bandung
Full text linkEmployee performance is a critical factor in achieving organizational goals, and it is influenced by various internal and external factors, including motivation and work discipline. In the current competitive business environment, organizations must ensure that their employees maintain high performance levels to sustain productivity and organizational success. PT Shafira Laras Persada, as a growing company, faces challenges in optimizing employee performance, making it necessary to examine the role of motivation and work discipline in shaping employee behavior and productivity. This study aims to analyze the effect of motivation and work discipline on employee performance, both partially and simultaneously, at PT Shafira Laras Persada. The research employed a quantitative approach with an associative method. The population consisted of 65 employees, and the entire population was selected as the research sample using a census technique. Data were collected using closed-ended questionnaires with a Likert scale, distributed directly to the respondents. The collected data were analyzed using SPSS version 27, including descriptive analysis, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that both motivation and work discipline have a positive and significant effect on employee performance. Individually, each factor contributes to improving productivity and work quality. Simultaneously, the combination of motivation and work discipline provides a stronger impact on employee performance, emphasizing the importance of managing these factors together. These findings suggest that the company should strengthen strategies to enhance employee motivation and enforce work discipline to achieve optimal performance and support organizational objectives
Kontribusi Perilaku Generasi Z terhadap Transformasi Kegiatan Ekonomi di Era Digitalisasi
Full text linkThe rapid expansion of digital technology has reshaped how individuals interact, work, and participate in economic activities, with Generation Z positioned at the center of this transformation. Growing up in a fully digital environment, this generation demonstrates distinctive behavioral patterns that influence shifts in consumption, entrepreneurship, and digital work practices. This study aims to explain how Generation Z contributes to the transformation of economic activities in the digital era and to identify the challenges they encounter. Using a descriptive qualitative approach supported by questionnaires distributed to 100 respondents and a review of relevant literature, this study examines their digital consumption behavior, use of online platforms for entrepreneurship, and engagement in technology-based economic opportunities. The findings show that Generation Z plays a significant role in driving the modernization of economic activities through the intensive use of e-commerce, digital payments, fintech services, and creative activities on social media. They increasingly engage in content creation, online selling, and personal branding as alternative economic pathways. However, the study also highlights several challenges, including uneven advanced digital literacy, impulsive online spending, mental health pressures associated with constant digital exposure, and the need for continuous skill adaptation in response to automation and artificial intelligence. These findings emphasize the importance of strengthening digital literacy, entrepreneurship skills, financial awareness, and mental well-being to support their sustainable contribution to the digital economy
Analisis Perbandingan Efektivitas Strategi Pemasaran Konten (Content Marketing) antara Platform Instagram dan Tiktok dalam Meningkatkan Citra Merek Produk Dimsum Mentai Bitybite Pematang Siantar
Full text linkThis research explores how content marketing on Instagram and TikTok differs in its ability to shape the brand image of Dimsum Mentai BityBite in Pematang Siantar. Although both platforms are commonly utilized by culinary MSMEs, studies that directly compare their influence on brand perception are still scarce. To fill this gap, the study evaluates the performance of identical content uploaded on both platforms and examines how each medium contributes to audience engagement and the formation of brand impressions. Adopting a qualitative case study design, data were obtained through direct observation of two matched posts on Instagram and TikTok, supported by in-depth interviews with the business owner. Indicators of engagement such as the number of views, likes, comments, and shares were analyzed to understand user responses and the visibility generated by each platform. The findings indicate that TikTok delivers a wider reach and stronger interaction, largely due to its recommendation-driven algorithm and the appeal of concise, fast-paced videos. These features help accelerate public awareness and reinforce the image of a contemporary, trend-oriented brand. In contrast, Instagram offers greater advantages for maintaining consistent visual identity, fostering communication, and building long-term consumer trust. Its features allow the brand to sustain relational closeness and a stable identity. Overall, the study highlights that both platforms possess unique yet complementary strengths: TikTok is more effective for broad exposure and initial engagement, while Instagram supports loyalty and lasting brand attachment. Therefore, combining the advantages of both platforms can create a more effective and balanced strategy for brand development
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak
Full text linkTax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness
Pengaruh Moralitas Pajak, Good Governance dan Budaya Pajak terhadap Kepatuhan Wajib Pajak
Full text linkTaxpayer compliance is a critical factor in ensuring the effectiveness of tax revenue collection and supporting national development. However, in practice, many taxpayers fail to fulfill their obligations voluntarily due to limited awareness, distrust in government institutions, and insufficient internalization of tax-related norms. This study aims to examine the influence of Tax Morality, Good Governance, and Tax Culture on taxpayer compliance. The research employed a quantitative approach with a survey method, conducted at the Primary Tax Office of Pondok Aren, South Tangerang. The study population consisted of individual taxpayers, with a sample of 100 respondents selected through a simple random sampling technique. Data were collected using structured questionnaires with closed-ended Likert-scale questions and analyzed using multiple linear regression with SPSS version 27. The results indicate that tax morality does not significantly affect taxpayer compliance, suggesting that individual ethical awareness alone is insufficient without external support. In contrast, good governance and tax culture have a significant positive effect, highlighting the importance of transparency, accountability, and social norms in fostering voluntary compliance. Simultaneously, the three variables collectively show a significant impact on taxpayer compliance, emphasizing the necessity of integrating individual ethics, effective governance, and a strong tax culture to achieve higher compliance levels. These findings imply that fiscal policies should prioritize improving governance practices and promoting tax culture education to enhance taxpayer adherence
Hubungan Inovasi Sosial dengan Keberlanjutan Usaha Mahasiswa Universitas Negeri Medan di Bidang Ekonomi Kreatif
Full text linkThis study examines the relationship between social innovation and business sustainability among student entrepreneurs at Universitas Negeri Medan who are engaged in the creative economy sector. The research was conducted using a quantitative survey approach with 100 respondents selected through simple random sampling. Data were collected using a structured questionnaire and analyzed through a series of statistical tests, including validity, reliability, normality, and Pearson correlation analysis. The results indicate that all questionnaire items met the validity and reliability criteria, and the data were normally distributed. The correlation analysis further shows a positive and significant association between social innovation and business sustainability. These findings suggest that students who are able to introduce creative solutions, refine service processes, and adapt their business practices to social needs tend to achieve higher levels of sustainability. The study emphasizes that social innovation contributes not only to competitive advantage but also to the long-term resilience of student-led creative businesses
Pengaruh Disiplin dan Stres Kerja terhadap Kinerja Karyawan Pada PT Tunas Ridean Tbk Cabang Ciputat Tangerang Selatan
Full text linkEmployee performance is one of the key factors that determine the success of an organization. In a competitive business environment, companies need employees who are disciplined, productive, and able to manage work pressure effectively. However, many organizations still face challenges related to low employee performance caused by a lack of work discipline and increasing levels of work stress. This research aims to determine the influence of discipline and work stress on employee performance at PT Tunas Ridean Tbk Ciputat Branch, both partially and simultaneously. This study uses a quantitative approach with a survey method. The population in this research consists of eighty-five employees who were all used as respondents through a census technique. Data were collected using a closed-ended Likert scale questionnaire distributed via WhatsApp groups and processed using SPSS version 27. The analysis included descriptive statistics, validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The results show that discipline and work stress significantly affect employee performance both partially and simultaneously. High discipline encourages employees to be more responsible and productive, while excessive work stress tends to decrease performance. The study implies that companies should strengthen work discipline consistently while managing employee stress through supportive leadership and a healthy work environment
Pengaruh Harga dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Salon Kecantikan Glambypuri
Full text linkThis research is motivated by the fierce competition in the rapidly growing beauty industry. The purpose of this study is to analyze the effect of Price and Service Quality on Consumer Satisfaction at Glambypuri Beauty Salon. The method used is quantitative. The population in this study was all Glambypuri consumers from August 2025 to August 2025, totaling 500 people. A sample of 83 respondents was obtained using the Slovin formula. Data collection techniques were carried out by distributing questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, regression analysis, coefficient of determination analysis, and hypothesis testing. The findings indicate that both Price and Service Quality play a significant role in shaping Consumer Satisfaction. Each factor individually influences how consumers perceive value and service experience, while their combined effect further strengthens overall satisfaction. A substantial proportion of the variation in Consumer Satisfaction can be explained by these two variables, suggesting that pricing strategies and the quality of service are critical drivers of customer perceptions and loyalty. For businesses, this emphasizes the importance of maintaining competitive pricing alongside consistently high service standards to enhance customer satisfaction and foster long-term engagement
Peran Sustainability Accounting dalam Meningkatkan Transparansi dan Kinerja Keberlanjutan Perusahaan
Full text linkGrowing pressure from stakeholders and global sustainability challenges has increased the demand for transparent and reliable non-financial disclosures. Although sustainability accounting frameworks such as GRI and ISSB have expanded rapidly, many companies still face inconsistencies in the quality and use of sustainability information. This study aims to explain how sustainability accounting can enhance corporate transparency and sustainability performance, while addressing the gap in previous literature that often discusses these components separately. Using a qualitative library research method, this study analyzes books, journal articles, and official sustainability reporting standards published within the last decade. Content analysis was applied to identify recurring themes related to the role, relevance, and impact of sustainability accounting in organizational practices. The findings show that sustainability accounting strengthens transparency by providing structured and comparable ESG disclosures, enabling stakeholders to assess environmental and social impacts more accurately. The study also finds that sustainability accounting contributes to improved sustainability performance by helping companies evaluate resource efficiency, emissions control, employee welfare, and governance quality. These insights demonstrate that sustainability accounting functions not only as a reporting tool but also as a strategic managerial instrument that supports long-term value creation. The study highlights the urgent need for companies to adopt consistent sustainability reporting frameworks to ensure accountability and maintain legitimacy in an increasingly sustainability-oriented business environment
Analisis Tanggung Jawab Etis dan Hukum Perusahaan E-Commerce terhadap Perlindungan Data Pribadi Konsumen: Studi Kasus Kebocoran Data Tokopedia 2020
Full text linkThe rapid expansion of Indonesia’s e-commerce sector has increased the exposure of consumer data to security risks, as shown in the 2020 Tokopedia breach. This study examines the ethical and legal responsibilities of e-commerce companies in protecting personal data by assessing Tokopedia’s compliance with digital business ethics principles and national regulations. Using a qualitative case study approach, the analysis draws on secondary sources such as legal documents, incident reports, and scientific publications. The findings show that Tokopedia did not fully meet the standards of transparency, honesty, and privacy, and that its preventive and responsive measures were insufficient to safeguard user data. The company also failed to satisfy key obligations outlined in consumer protection rules and the Personal Data Protection Law, which serve as the benchmark for evaluating accountability. These shortcomings contributed to declining public trust and reputational harm. This study highlights the need for stronger ethical governance and more consistent legal compliance in digital platforms and recommends the integration of privacy-by-design principles, regular security audits, and a dedicated data ethics function to strengthen consumer data protection in Indonesia