Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Analisis Pengaruh Variasi Produk, Desain Kemasan, Kebersihan, dan Lokasi terhadap Keputusan Pembelian Konsumen pada UMKM Tamaaman Cake
Full text linkThe increasing competition among micro, small, and medium enterprises (MSMEs) in the culinary sector has created a demand for businesses to better understand consumer purchasing behavior. This study aims to analyze the influence of product variation, packaging design, cleanliness, and store location on consumer purchasing decisions, specifically in the context of Tamaaman Cake, a cake and custom bakery based in Tangerang, Indonesia. A literature review approach was employed by systematically reviewing relevant national and international research articles published between 2020 and 2025. A total of ten empirical studies were selected using purposive sampling criteria, focusing on key variables related to consumer behavior in culinary MSMEs. The results show that all four factors product variation, packaging design, cleanliness, and store location play a significant role in shaping consumer purchasing decisions. Product variation provides consumers with flexibility to choose based on their preferences, while attractive and informative packaging enhances perceived product value. Cleanliness influences consumers’ trust and safety perception, and a strategic location increases ease of access, encouraging purchase intention. The findings emphasize the importance of a holistic marketing strategy that considers both tangible and intangible factors influencing consumer behavior. This study offers strategic insights for MSME practitioners, especially those in the food industry, to remain competitive by aligning their business attributes with evolving consumer expectations
Pengaruh Beban Pajak Tangguhan, Kebijakan Dividen dan Ukuran Perusahaan terhadap Manajemen Laba (Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 -2023)
Full text linkEarnings management remains a critical concern in financial reporting, particularly within companies operating in essential sectors where transparency is vital. This study investigates the influence of deferred tax expense, dividend policy, and firm size on earnings management practices in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research aims to address inconsistencies in previous findings by offering empirical evidence from a focused industrial context. Using a purposive sampling method, 11 companies were selected based on specific criteria, resulting in 55 observations over five years. Earnings management was measured using the scaled earnings changes method, while deferred tax expense was calculated as a ratio of deferred tax to total assets. Dividend policy was proxied by the dividend payout ratio, and firm size was measured using the natural logarithm of total assets. Panel data regression analysis was conducted using EViews 13, with model selection based on Chow and Hausman tests. The findings reveal that, simultaneously, deferred tax expense, dividend policy, and firm size significantly affect earnings management. However, individually, only firm size has a significant impact, suggesting that larger companies are more likely to engage in earnings management due to operational complexity and external pressure. These results offer insights for regulators and investors to improve monitoring mechanisms in financial reporting practices
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi
Full text linkThis study addresses the persistent issue of Indonesia’s low tax ratio, which reflects limited taxpayer compliance and constrains the government’s ability to optimize public revenue. The research aims to analyze the influence of tax knowledge, taxpayer awareness, and the modernization of the tax administration system on individual taxpayer compliance. The study involved 325 undergraduate Accounting students at Pamulang University who are registered taxpayers, selected using an accidental sampling technique. Data were collected through a structured questionnaire and analyzed with multiple regression using SPSS 25. The results of the t-test indicate that tax knowledge (t = 4.010, p < 0.001), taxpayer awareness (t = 2.014, p = 0.045), and modernization of the tax administration system (t = 8.958, p < 0.001) all have significant positive effects on taxpayer compliance. The F-test (F = 76.833, p < 0.001) confirms that the three variables simultaneously influence compliance, with an adjusted R-squared of 0.413. These findings highlight the importance of strengthening tax education and promoting digital-based tax services to enhance voluntary compliance among young taxpayers, thereby contributing to sustainable tax revenue growth
Pengaruh External Pressure, Financial Targets dan Financial Stability terhadap Financial Statement Fraud
Full text linkThis study investigates the influence of external pressure, financial targets, and financial stability on financial statement fraud in transportation and logistics companies listed on the Indonesia Stock Exchange during 2020-2023. Financial statement fraud has become a critical issue due to its potential to mislead stakeholders and damage corporate credibility. Using purposive sampling, 10 companies were selected, resulting in 40 firm-year observations. Secondary data were obtained from audited financial reports and analyzed using multiple linear regression with Eviews 12. The findings reveal that external pressure and financial targets do not have a significant effect on financial statement fraud when tested individually. In contrast, financial stability shows a significant negative relationship with financial statement fraud, indicating that unstable financial conditions increase the likelihood of manipulation in financial reporting. Simultaneously, the three variables significantly influence financial statement fraud with an explanatory power of 43.75%. These results highlight the importance of monitoring financial stability as an early indicator of fraudulent practices, while also suggesting that external pressure and financial targets may not always drive fraudulent reporting in this sector
Pengaruh Kepemilikan Institusional, Kebijakan Hutang dan Kebijakan Dividen terhadap Nilai Perusahaan
Full text linkThis study examines the effect of institutional ownership, debt policy, and dividend policy on firm value, with firm size and firm growth as control variables. The issue addressed is that firm value, as reflected in stock performance, is influenced by internal and external financial decisions, yet previous studies show mixed results, especially in the financial sector. The research aims to provide empirical evidence on whether these governance and financial policies significantly shape firm value. The population consists of 106 financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 18 firms were selected, resulting in 90 firm-year observations. Data were analyzed with EViews 13 through descriptive statistics, classical assumption tests, and panel regression analysis. The findings reveal that institutional ownership, debt policy, and dividend policy simultaneously have a significant impact on firm value. Partially, institutional ownership does not significantly influence firm value, while debt policy and dividend policy show significant positive effects. These results highlight the importance of debt management and dividend distribution in enhancing firm value in the Indonesian financial sector
Analysis of Fresh Cow Milk Income in Pujon Sub-District Malang Regency East Java
Full text linkPujon Sub-district is one of the largest milk production centers in Malang Regency, East Java. To achieve sustainability and profitability, dairy farmers in this area must have a clear understanding of their total revenues and production costs. This study aims to analyze the net income of dairy cow farming in Pandesari Village. A quantitative approach with a descriptive method was used in this research. The sampling method applied was purposive sampling, targeting 36 dairy farmers as respondents. Data collection was carried out from September 2012 to January 2013. Both primary and secondary data were used, gathered through interviews, field observations, and documentation. The analysis method applied was income analysis using the Revenue-to-Cost (R/C) ratio. The results indicate that dairy cow farming in Pujon Sub-district is economically feasible and generates moderate profits. A positive R/C ratio shows that every unit of cost incurred by farmers results in a higher amount of revenue. This suggests that the dairy farming business in this area is relatively efficient and has the potential to contribute significantly to farmers' incomes. Therefore, it can be further developed as a primary livelihood source, particularly for small to medium-scale farmers, with opportunities for improving economic welfare through better management practices
Pengaruh Manajemen Kesiswaan terhadap Prestasi Belajar Peserta Didik di SMPN 1 Pamijahan Bogor
Full text linkThe background of this research lies in the importance of effective student management as a strategic component in improving students' learning outcomes. Schools play a vital role not only in delivering academic content but also in managing students’ overall development, which in turn affects their academic performance. This research aims to determine whether student management practices significantly impact students' academic achievement, both partially and simultaneously. The research employed a quantitative approach with simple random sampling involving sixty respondents. Data were collected through a Likert-scale questionnaire and analyzed using several statistical techniques, including validity and reliability tests, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The findings revealed that student management has a significant and positive influence on academic achievement. This indicates that better implementation of student management contributes to higher student performance. However, the contribution, while meaningful, suggests that other factors also influence learning outcomes. The study implies that schools should enhance student management strategies to maximize academic success
Implementasi Akuntabilitas Pelaporan Keuangan sebagai Upaya Peningkatan Transparansi dan Kepercayaan Publik pada PT Bank Jatim
Full text linkThis study investigates the implementation of financial reporting accountability at PT Bank Pembangunan Daerah Jawa Timur Tbk (Bank Jatim) as a strategic effort to enhance transparency and strengthen public trust. Accountability in financial reporting is a critical component of good corporate governance, particularly in the banking sector, where public confidence is an intangible but essential asset. The research employs a qualitative descriptive method with a case study approach. Data were collected from annual reports (2020-2023), Financial Services Authority (OJK) regulations, PSAK standards, and in-depth interviews with both internal stakeholders and customers. The findings reveal that Bank Jatim consistently complies with PSAK and OJK regulations, supported by layered internal and external audits. Transparency is achieved through detailed disclosures in annual reports and digital publications, although public understanding of financial statements remains limited. This study highlights that accountability not only fulfills regulatory obligations but also strengthens institutional legitimacy and public trust. The novelty of this research lies in its focus on a regional development bank, demonstrating that robust financial accountability practices can play a pivotal role in balancing transparency with customer data protection while sustaining public confidence in the regional banking sector
Pengaruh Beban Kerja dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada PT. Cesco Logistik Indonesia di Jakarta
Full text linkIn today’s competitive business environment, employee performance is crucial for organizational success, especially in logistics companies where workload and work conditions greatly impact productivity. This study aims to examine the positive and significant influence of workload and the non-physical work environment on employee performance at PT. Cesco Logistik Indonesia in Jakarta. Using a quantitative associative approach, the research was conducted with 53 employees as respondents, selected through a census sampling method. Data were collected via a closed-ended questionnaire with a five-point Likert scale. Analysis was performed using multiple linear regression with SPSS 25, including descriptive analysis, validity and reliability tests, classical assumption tests, and regression analysis. The results indicate that both workload and the non-physical work environment individually and simultaneously have a positive and significant effect on employee performance. These findings suggest that managing workload proportionally and fostering a supportive psychological work environment can optimize employee performance. Consequently, these factors contribute to increased productivity, effectiveness, and motivation, positively influencing the overall achievement of organizational goals
Dampak Penerapan Tarif Efektif Rata-Rata (TER) terhadap Beban PPh 21 Karyawan Tetap pada PT MKDF
Full text linkTax revenue, particularly Article 21 Income Tax, plays a critical role in Indonesia’s fiscal sustainability but its progressive tariff system often creates complexity in payroll management and uncertainty in employees’ net salaries. To address these issues, the Ministry of Finance introduced Regulation No. 168/PMK.03/2023, which applies the Average Effective Rate (TER) as a simplified approach for calculating Article 21 Income Tax. This study aims to examine the impact of TER on the tax burden of permanent employees at PT MKDF, a medium-sized outsourcing firm. Using a descriptive quantitative design, data were collected from payroll records covering January-December 2024 and complemented with interviews from HR and finance staff. The findings show that monthly deductions remained stable at an average of IDR 924,543, but increased up to fivefold during months when bonuses or holiday allowances were paid. While TER improved payroll efficiency and reduced calculation errors, employees expressed concerns about sudden increases in tax deductions during incentive periods. This research contributes by providing empirical evidence on how TER influences the proportionality of tax burdens and administrative efficiency, complementing prior studies that focused mainly on compliance aspects. The results offer practical insights for companies in payroll management and for policymakers in evaluating the effectiveness of tax simplification reforms