Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Strategi Optimalisasi Google My Business (GMB) dalam Meningkatkan Daya Saing Digital UMKM di Kelurahan Kampung Baru Kota Medan
Full text linkThe rapid advancement of information technology has driven micro, small, and medium enterprises (MSMEs) to adapt digital marketing strategies to remain competitive. This study analyzes the impact of Google My Business (GMB) in enhancing the online marketing performance of MSMEs in Kelurahan Kampung Baru, Medan City. The research involved direct mentoring for 15 selected MSMEs to register and optimize their GMB profiles. The method included observational analysis through GMB analytics to measure visibility improvements. Findings indicate that GMB significantly increases business visibility, with the highest profile view reaching 137 and the lowest at 5 views within a week. GMB also facilitates easier customer access to business information, contributing to broader market reach and improved sales potential. This study emphasizes the strategic role of GMB in empowering MSMEs to adapt to the digital era and expand their market penetration
Meningkatkan Kompetensi Kewirausahaan Mahasiswa UNIMEN melalui Kunjungan Industri Rumah Produksi Bachis Pinrang
Full text linkThis community service program aimed to enhance the entrepreneurial competence of students at the University of Muhammadiyah Enrekang (UNIMEN) through a practical learning experience. The program focused on addressing the low interest in entrepreneurship among Indonesian students by providing real-world into business operations. A participatory active method was employed, involving 91 students from three study programs. The program included: 1) students were involved in setting objectives and preparing materials for the visit, 2) an industrial visit to Bachis Pinrang, a successful home-based banana chips produvtion house, where students observed the production process, interviewed the owner, and engaged in discussions, 3) gathering feedback from students to assess the program’s effectiveness. The industrial visit provided students with valuable practical experience and a deeper understanding of business management. It also exposed them to a successful entrepreneurial model, inspiring them to consider entrepreneurship as a career path. Preliminary findings indicate an increase in student’s motivation and practical skills related to entrepreneurship. Further evaluation will be conducted to measure the program’s impact on student’s entrepreneurial knowledge, attitudes, and skills
Pasca Perang Dagang Amerika Serikat dan China: Analisis Dampak pada Kebijakan Investasi Asing di Indonesia
Full text linkThis study analyzes the impact of the post-US-China trade war on foreign investment policy in Indonesia. Through a qualitative approach with normative research methods, this study examines the changes in the direction of investment policy in Indonesia that occurred in response to global geopolitical and economic dynamics. The results of the study show that the easing of trade tensions between the two superpowers has created a strategic momentum for Indonesia to reposition its position in the global investment ecosystem. The manufacturing, digital, and renewable energy sectors are the main magnets for foreign investment, indicating Indonesia's transition to a high-value-added economy. The implementation of adaptive investment policies, the development of Special Economic Zones that are integrated with global needs, and the implementation of the Job Creation Law act as catalysts in increasing Indonesia's investment competitiveness. This study concludes that the formulation of investment policies that are responsive to changes in geopolitical dynamics can transform global challenges into opportunities for sustainable national economic growth
Persepsi Mahasiswa FEB Unwira Kupang terhadap Investasi dan Dampaknya terhadap Pertumbuhan Ekonomi Indonesia
Full text linkEconomic growth is a key indicator of a nation's progress, with investment playing a strategic role as a primary driver. However, investment literacy among university students, particularly in eastern regions of Indonesia such as Kupang, remains relatively low. This study aims to explore the perceptions of students at the Faculty of Economics and Business (FEB), Widya Mandira Catholic University (Unwira) Kupang regarding investment and its impact on Indonesia's economic growth. Using a qualitative approach with a phenomenological method, the research involved semi-structured interviews with 12 students and two focus group discussions (FGDs) involving 10–15 participants each, selected based on their interest and preliminary knowledge in finance and investment. The findings indicate that most students recognize the importance of investment in economic development but have limited understanding of investment instruments, mechanisms, and associated risks. A lack of financial literacy is identified as a major barrier, although students expressed strong interest in gaining further knowledge. They also perceive investment as closely linked to macroeconomic progress, especially in job creation and infrastructure development. The study concludes that while perceptions are generally positive, structured and practical financial literacy programs are needed to bridge knowledge gaps. Such initiatives can empower students to become confident, informed investors contributing to inclusive and sustainable economic growth
Back Order dan Lost Sales sebagai Tantangan Ekonomi: Tinjauan Literatur terhadap Dampak dan Kebijakan Mitigasi
Full text linkSupply Chain Management (SCM) is a critical element for industries operating in highly competitive environments. Among its most pressing challenges are inventory disruptions caused by back orders and lost sales, which not only raise operational costs but also undermine customer satisfaction and corporate reputation. This paper presents a systematic literature review (SLR) examining inventory policies and mitigation strategies related to back orders and lost sales. A total of 35 peer-reviewed articles published between 2010 and 2024 were selected from major databases such as SCOPUS, ScienceDirect, and IEEE. The review identifies four major mitigation strategies: maintaining adequate safety stock, implementing multi-echelon inventory systems, applying multi-sourcing approaches, and optimizing inventory rationing policies. Multi-echelon systems are shown to be effective in distributing inventory across different levels of the supply chain, reducing the frequency and cost of back orders. Multi-sourcing, meanwhile, enhances supply flexibility by relying on multiple vendors to prevent disruptions. Additionally, inventory rationing policies—such as continuous and periodic review systems—play a key role in determining replenishment strategies that balance service levels and cost. The findings suggest that combining these strategies significantly improves inventory resilience and performance. This review also highlights research gaps in lost sales modeling, especially in multi-echelon environments, and calls for more empirical studies to validate proposed frameworks
Pengaruh Tingkat Pendidikan terhadap Kemiskinan di Kota Kupang Nusa Tenggara Timur
Full text linkPoverty remains a persistent and complex problem in Kupang City, East Nusa Tenggara, characterized by low income levels, high unemployment rates, and limited access to education. This study aims to examine the impact of educational attainment on poverty levels among low-income communities in Kupang. Utilizing a qualitative research approach, data were collected through structured interviews with 15 respondents aged 15 to 50, supported by literature review and secondary data from government reports. The study applies the Miles and Huberman interactive model for data analysis, emphasizing data condensation, display, and conclusion drawing. Findings reveal that low educational attainment significantly contributes to the high poverty rate in the region. Individuals with limited education often face difficulties in securing stable employment, reinforcing cycles of poverty and school dropouts. Moreover, a lack of awareness about the importance of education and insufficient government intervention exacerbates the issue. Respondents expressed concerns about limited infrastructure, high education costs, and the absence of inclusive empowerment programs. The study concludes that improving educational access and awareness is critical to breaking the poverty cycle. It recommends a collaborative strategy involving government, communities, and private stakeholders to implement sustainable educational and economic interventions tailored to local needs
Strategi, Alat dan Platform Keuangan Digital: Dampaknya pada Motivasi Kerja Karyawan dalam Tinjauan Literatur
Full text linkIn the era of digital transformation, the integration of digital financial tools and platforms into organizational systems has reshaped how employees engage with their work. This study investigates the impact of digital financial technologies on employee motivation, highlighting both the opportunities and challenges that arise from this technological shift. The main issue addressed is the dual effect of such tools: while they can enhance financial literacy, efficiency, and employee satisfaction, they may also contribute to digital stress and privacy concerns. The purpose of this study is to examine how digital financial platforms influence work motivation by synthesizing findings from existing scholarly literature. Using a systematic literature review method, this research analyzes 38 journal articles, industry reports, and case studies published between 2019 and 2023, selected from academic databases such as ScienceDirect, SINTA, and Google Scholar. Thematic analysis was employed to identify key patterns related to employee motivation, financial well-being, technological adaptation, and organizational strategies. The findings show that digital financial tools positively impact employee motivation by increasing transparency, autonomy, and financial control. However, concerns related to cybersecurity, unfamiliarity with digital tools, and resistance to change may lead to anxiety and reduced motivation. The study concludes that companies must implement supportive strategies such as digital training, inclusive technology policies, and robust data protection measures to maximize the benefits of financial digitalization while minimizing its drawbacks
Ketimpangan Job Fair dan Ketidakpedulian Struktural Pemerintah terhadap Pengangguran di Indonesia
Full text linkThis research examines the inequality of job fairs and the structural indifference of the Indonesian government towards unemployment, with a focus on the mismatch between labor market needs and the job market policies. The study uses a descriptive qualitative approach through library research, focusing on the exploration of concepts, theories, and a critical analysis of the phenomena of job fair inequalities and the government's labor policies in the context of structural unemployment in Indonesia. The primary aim of the research is to explore how government policies, including job fairs, either exacerbate or alleviate structural unemployment in Indonesia. This study relies on secondary data sources, including official government documents (e.g., reports from Statistics Indonesia and the Ministry of Manpower), media articles, and scholarly literature. Data is collected through documentation and content analysis techniques. The data is analyzed using content analysis and thematic analysis techniques, which include data reduction, categorization, interpretation, and conclusion formulation. The findings show a significant disparity between job opportunities provided by job fairs and the actual labor market needs, highlighting a critical gap in government policies. Structural indifference, particularly in policy implementation and adaptation, is evident in the mismatch between educational outcomes and employment opportunities
Pengaruh Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan terhadap Penghindaran Pajak
Full text linkTax avoidance practices remain a persistent challenge for governments in optimizing tax revenue. In Indonesia, the real estate and property sectors have been under scrutiny due to their complex asset structures and aggressive financial strategies that may facilitate tax avoidance. This study aims to empirically examine the influence of fixed asset intensity, accounting conservatism, and sales growth on tax avoidance. A quantitative, causal-associative approach was employed using secondary data from the financial statements of 13 real estate and property companies listed on the Indonesia Stock Exchange during 2019–2023. A total of 65 firm-year observations were analysed using panel data regression with the Random Effect Model, selected through Chow, Hausman, and Lagrange Multiplier tests. The results show that simultaneously, fixed asset intensity, accounting conservatism, and sales growth significantly influence tax avoidance. However, partial testing reveals that only sales growth has a significant positive impact on tax avoidance, while fixed asset intensity and accounting conservatism do not have significant effects. These findings indicate that increasing corporate revenues may lead to more aggressive tax planning behaviours, whereas asset intensity and conservative financial reporting do not necessarily reduce tax avoidance. The study contributes to the literature on corporate tax behaviour and provides insights for regulators in designing more effective tax policies for capital-intensive industries
Kontribusi Ekonomi Digital terhadap Pertumbuhan Ekonomi dan Penciptaan Lapangan Kerja di Indonesia
Full text linkThe rapid development of digital technology has transformed the economic landscape globally, yet its optimal impact in developing countries like Indonesia remains a challenge. This study aims to analyze the contribution of the digital economy to Indonesia's economic growth, identify key sectors with high employment potential, and formulate strategic responses to maximize its benefits. Employing a narrative literature review approach, the study synthesizes findings from peer-reviewed journals, institutional reports, and statistical data published over the last five years. The analysis reveals that Indonesia’s digital economy fueled by rising internet penetration, the growth of digital startups, and evolving consumer behavior has significantly contributed to national economic resilience, particularly during the COVID-19 pandemic. Sectors such as fintech, e-commerce, creative industries, and agriculture show strong potential for job creation and GDP contribution. However, several structural challenges persist, including unequal digital infrastructure, low digital literacy, and regulatory gaps. The study concludes that inclusive digital economic policies, combined with investments in digital infrastructure and workforce development, are essential to ensure sustainable growth and broader socio-economic impact. The digital economy is poised to become a cornerstone of Indonesia’s future economic model if properly integrated and equitably distributed