Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Presepsi Masyarakat terhadap Kinerja Pemerintah Daerah Hasil Audit Badan Pemeriksa Keuangan (BPK) di Kabupaten Belu
Full text linkPublic assessment of local government performance is closely linked to transparency and accountability in public financial management. In Belu Regency, although the local government has consistently obtained an unqualified opinion (WTP) from the Audit Board of Indonesia (BPK), public understanding of audit findings remains limited. This condition raises questions regarding how audit results influence public perceptions of government performance. This study aims to explore community perceptions of the Belu Regency Government’s performance based on BPK audit results and to examine the extent to which audit information is understood and utilized by the public. A descriptive qualitative approach was employed, with data collected through open-ended questionnaires administered to 30 purposively selected respondents from diverse social backgrounds. The data were analyzed using thematic analysis to identify recurring patterns and key themes. The findings indicate that while most respondents recognize the importance of BPK audits in promoting transparency and accountability, their knowledge of specific audit findings is generally superficial. Public evaluations of government performance tend to rely primarily on the achievement of the WTP opinion rather than on detailed audit recommendations. Overall, the community perceives the local government’s performance positively but emphasizes the need for improved dissemination of audit information and consistent follow-up on BPK recommendations to strengthen public trust
Pengaruh Shopping Lifestyle dan Promosi terhadap Impulse Buying pada Pelanggan Shopee
Full text linkThe rapid growth of e-commerce in Indonesia has intensified competition among online shopping platforms, encouraging companies to implement strategies that stimulate unplanned consumer purchases. One prominent phenomenon arising from this condition is impulse buying, particularly among university students as active digital consumers. This study aims to examine the influence of shopping lifestyle and promotion on impulse buying behavior among Shopee users who are students of STIE Dharma Agung Indonesia. A quantitative research approach was employed using a survey method. Data were collected through online questionnaires distributed to 76 respondents who met the research criteria. The measurement scale used was a five-point Likert scale. Data analysis was conducted using multiple linear regression analysis supported by validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The results indicate that shopping lifestyle has a positive and significant effect on impulse buying. Promotion also shows a positive and significant influence on impulse buying behavior. Simultaneously, shopping lifestyle and promotion significantly affect impulse buying. The coefficient of determination (R²) value of 0.594 indicates that 59.4% of impulse buying behavior is explained by shopping lifestyle and promotion, while the remaining 40.6% is influenced by other factors not examined in this study. These findings suggest that promotional strategies and consumer shopping lifestyles play an important role in encouraging impulse buying in e-commerce platforms
Tingkat Partisipasi Masyarakat dalam Pengendalian Fraud Keuangan Desa: Studi Kasus Desa Fafinesu B
Full text linkThe management of Village Funds is vulnerable to financial fraud when it is not supported by effective oversight mechanisms. One alternative form of control is community participation as social supervision in village financial management. This study aims to analyze the effect of community participation on the control of village financial fraud in Fafinesu B Village. The research employed a quantitative approach using a survey method. Data were collected from 30 community members selected through purposive sampling and measured using a five-point Likert scale. The data were analyzed using descriptive statistics and simple linear regression. The results indicate that the level of community participation in supervising village financial management is generally categorized as good, particularly in terms of public awareness of oversight responsibilities. However, access to information regarding the amount of Village Funds remains limited. The control of village financial fraud is also perceived as good, although the reporting climate for suspected irregularities is not fully considered safe. Regression analysis shows that community participation has a positive and significant effect on the control of village financial fraud. These findings confirm that strengthening community involvement contributes to transparency and accountability in village financial governance
Pengaruh Corporate Social Responbility, Capitak Intensity dan Inventory Intensity terhadap Tax Avoidance
Full text linkCorporate tax avoidance has become a central issue in financial and sustainability reporting, as stakeholders increasingly expect companies to demonstrate accountability, transparency, and compliance with tax regulations. In the Indonesian property sector, where asset-based activities dominate corporate operations, understanding the factors that influence tax avoidance becomes particularly important. This study examines the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Inventory Intensity on tax avoidance in property companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Employing a quantitative approach and an associative research design, the study utilizes secondary data obtained from annual reports and sustainability reports prepared in accordance with the GRI 2021 standards. The sample was selected through purposive sampling, resulting in six companies with 36 total observations. Data analysis was conducted using panel data regression with the assistance of EViews 12. The findings reveal that CSR disclosure has a positive and significant effect on tax avoidance, indicating that companies with more extensive CSR reporting tend to engage in higher levels of tax avoidance. In contrast, Capital Intensity and Inventory Intensity exhibit no significant effect, suggesting that the proportion of fixed assets and inventory does not substantially drive tax avoidance strategies. These results emphasize the role of non-physical factors such as managerial incentives, governance mechanisms, and regulatory conditions in shaping corporate tax behavior
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Mahasiswa UIN Sunan Gunung Djati Bandung dalam Menggunakan E-Wallet
Full text linkThis study examines the factors that influence students of UIN Sunan Gunung Djati Bandung in deciding to use e-wallets as a means of digital payment. The rapid growth of cashless transactions among young users has raised questions about what drives their adoption of digital financial services. Using a descriptive qualitative approach, the research involved 30 third-semester students of the Sharia Accounting Study Program selected through purposive sampling. Data were collected through open-ended questionnaire items distributed via Google Forms, allowing respondents to describe their experiences, motivations, and perceptions regarding e-wallet usage. The findings show that the level of e-wallet utilization among students is notably high, with DANA emerging as the most widely used application. Students’ decisions are influenced mainly by ease of use, fast transaction processes, promotional offers, and social encouragement from peers. Perceptions of security are generally positive, supported by features such as PIN and OTP verification, although several respondents still expect improvements to prevent data breaches. Students also view e-wallets as more practical for small, daily transactions, while digital banking services are considered more suitable for saving or conducting larger transactions. Overall, the study highlights that e-wallets play a significant role in shaping students’ financial behavior by offering convenience, efficiency, and accessible digital financial tools that align with their everyday needs
Pengaruh Promosi Digital terhadap Keputusan Pembelian Produk Kopi Kenangan pada Prodi Manajemen Stambuk 2023 Universitas Negeri Medan
Full text linkThis study analyzes the influence of digital promotion on the purchasing decisions of 2023 cohort students of the Management Study Program at Universitas Negeri Medan in buying Kopi Kenangan products. The research addresses the increasing reliance on digital marketing among young consumers and the need to understand how online promotional strategies shape their purchasing behavior. A quantitative method with an associative approach was used, involving 100 respondents selected from a population of 935 students through the Slovin formula. Data were collected using a structured Likert-scale questionnaire and analyzed through simple linear regression after the normality and linearity assumptions were met. The results indicate that digital promotion has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.456 and a significance level of 0.000. This finding demonstrates that more engaging, clear, and interactive promotional content is strongly associated with a higher likelihood of students purchasing Kopi Kenangan products. Overall, the study highlights the essential role of digital promotion in influencing consumer decisions, particularly among students who are active users of online platforms. The findings suggest that businesses need to continuously enhance their digital promotional strategies to maintain relevance and strengthen consumer engagement
Fektivitas Penjualan Online dan Offline terhadap Kepuasan Konsumen di Wilayah Kota Kupang
Full text linkThe shift toward digital shopping has changed how consumers evaluate convenience, product certainty, and transactional security. In Kupang City, both online and offline channels continue to be used, yet consumers often experience different levels of trust and satisfaction across these platforms. This study aims to examine how trust, shopping experience, and consumer perceptions shape satisfaction in both online and offline purchases. A descriptive qualitative approach was employed, using a mixed-format questionnaire distributed to consumers who had purchased through both channels. Responses were analyzed by grouping similar statements to identify recurring patterns related to convenience, product assurance, and service quality. The findings show that online shopping is valued for its practicality, efficient access, and wider product options, although issues such as product mismatch and delivery delays remain common. Offline shopping is perceived as more reliable due to direct product inspection and face-to-face interaction, which strengthen trust and reduce perceived risk. Overall, the study indicates that each channel contributes differently to consumer satisfaction: online purchases emphasize convenience, while offline purchases highlight security and quality certainty. These results suggest that businesses can benefit from integrating both channels to address diverse consumer needs in Kupang City
Pengaruh Perputaran Modal Kerja dan Struktur Modal terhadap Profitabilitas pada PT Indofod CBP Sukses Makmur Tbk Periode 2014-2023
Full text linkThe financial performance of a company is largely determined by its ability to manage working capital efficiently and maintain an optimal capital structure. In the case of manufacturing and consumer goods companies such as PT Indofood CBP Sukses Makmur Tbk, the balance between liquidity and financing decisions plays a crucial role in sustaining profitability and long-term growth. This study aims to determine the effect of working capital turnover and capital structure on profitability, both partially and simultaneously. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements over a ten-year period. Data analysis techniques include classical assumption testing, multiple regression analysis, autocorrelation testing, coefficient of determination analysis, and hypothesis testing. The results reveal that both working capital turnover and capital structure have a significant positive effect on profitability. This indicates that the more efficiently the company manages its working capital and the more effectively it maintains its capital structure, the higher its profitability will be. The findings highlight the importance of strategic financial management in optimizing operational efficiency and ensuring financial stability. Overall, this study contributes to understanding how internal financial decisions influence company performance and provides practical implications for improving profitability within the manufacturing sector
The Impact of QRIS on MSME Growth in Indonesia: A Strategic Framework for Digital Transformation
Full text linkThis study examines how the implementation of the Quick Response Code Indonesian Standard (QRIS) influences the growth and financial practices of micro, small, and medium enterprises (MSMEs) in Indonesia. Although QRIS has been widely promoted as a unified digital payment solution that can reduce reliance on cash and enhance transparency, its adoption among MSMEs remains uneven due to gaps in digital literacy, infrastructure limitations, and concerns about data security. To address these issues, this research employs a systematic literature review (SLR) of 20 peer-reviewed articles published between 2020 and 2025. The review was conducted through a structured process involving keyword identification, database searches, screening based on predefined inclusion and exclusion criteria, and thematic synthesis of the selected studies. The findings show that QRIS offers clear benefits in improving transaction speed, operational efficiency, and accuracy of financial records, which collectively support business growth and expand market reach. At the same time, adoption is strongly shaped by perceived usefulness, ease of use, and the influence of customers and peers. The review also highlights persistent barriers, particularly low digital readiness and sensitivity to transaction fees among micro-merchants. Based on the synthesized evidence, this study proposes a strategic framework consisting of digital literacy enhancement, infrastructure support, and strengthened data protection as key pillars for accelerating adoption. The results provide practical insights for policymakers and financial institutions in fostering a more inclusive and sustainable digital payment ecosystem for MSMEs in Indonesia
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak
Full text linkTaxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies