Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Konsumen pada PT Herona Express Pamulang
Full text linkThe rapid growth of the logistics service industry in Indonesia has intensified competition among shipping companies, emphasizing the importance of service quality and pricing strategies in enhancing customer satisfaction. This study aims to examine the effect of service quality and price on customer satisfaction at PT Herona Express, a logistics company operating in Pamulang, Indonesia, that utilizes rail-based and truck-based transportation services. Using a quantitative research approach, the study surveyed 100 respondents selected through the Slovin formula with a 10% margin of error. Data were collected using questionnaires and analyzed through validity and reliability testing, classical assumption tests, linear regression (both simple and multiple), as well as correlation and determination coefficients. The findings indicate that service quality has a significant positive effect on customer satisfaction, with a correlation coefficient of 0.857 and a determination coefficient of 73.4%. Similarly, price also shows a significant positive influence with a correlation coefficient of 0.798 and a determination coefficient of 63.7%. When analyzed simultaneously, service quality and price jointly contribute to customer satisfaction with a combined R² value of 76.1% and an F-test result of 154.627 (Sig. < 0.001). These results highlight the strategic importance of enhancing both service quality and competitive pricing to improve customer satisfaction in the logistics sector
Pengaruh Tingkat Hutang, Intensitas Aset Tetap dan Ukuran Perusahaan terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Pertambangan di BEI Periode 2019-2023)
Full text linkThe mining sector significantly contributes to Indonesia’s tax revenue but remains highly volatile due to global commodity price fluctuations and fiscal policy changes. This study addresses the inconsistency in prior research findings regarding the effect of financial factors on tax management, particularly in capital intensive industries. The objective is to examine whether debt level, fixed asset intensity, and firm size influence tax management among 17 mining companies listed on the Indonesia Stock Exchange during 2019-2023. A quantitative approach with panel data regression was employed, using the common effect model selected through Chow, Hausman, and Lagrange Multiplier tests. Tax management was proxied by the effective tax rate (ETR), while independent variables were measured by debt-to-equity ratio, capital intensity, and firm size (natural log of total assets). The findings indicate that, simultaneously, the three variables significantly affect tax management, explaining 89.9% of its variation. However, none of the variables show a significant partial effect. These results suggest that tax strategies in the mining sector are shaped more by the interaction of multiple financial factors rather than by single determinants. The study contributes to the literature by highlighting the importance of an integrated approach to tax management in industries exposed to market volatility
Pengaruh Literasi Keuangan, Pendapatan dan Persepsi Risiko terhadap Konsumen Pinjaman Online di Kota Mataram
Full text linkThe advancement of digital technology has driven the growth of online lending services, making them increasingly accessible particularly to Generation Z, who are known for their adaptability to technology. However, this convenience is not always accompanied by adequate financial understanding, which may lead to financial risks. This study aims to determine the influence of financial literacy, income, and risk perception on the use of online loans among Generation Z in Mataram City. The research employs a quantitative approach using an associative method. The sampling technique used is purposive sampling, with a total of 100 respondents who are members of Generation Z and have used online lending services. Data were collected through online questionnaires and analyzed using multiple linear regression analysis. The results indicate that, partially, financial literacy and risk perception have a positive and significant influence on online loan usage, and income also has a significant effect. Simultaneously, all three variables have a significant impact on the use of online loans. These findings highlight the importance of improving financial literacy and risk awareness to prevent the excessive use of online lending among Generation Z. This research is expected to serve as a reference for educational institutions, fintech service providers, and policymakers in formulating effective and sustainable financial education programs and policies
Penerapan Akuntansi Belis dalam Adat Perkawinan Masyarakat Manggarai Nusa Tenggara Timur
Full text linkThis research discusses the "belis" tradition in the Manggarai community of East Nusa Tenggara, which is a vital component of the traditional wedding process. "Belis" refers to the dowry given by the groom to the bride as a symbol of respect, family unification, and social responsibility. The aim of this research is to analyze the belis phenomenon from an accounting perspective, specifically focusing on the identification, measurement, and reporting of economic transactions related to this tradition.Using a qualitative approach, data was obtained through document studies from relevant journals. The findings reveal that the belis process involves several stages, including negotiations, the collection of funds, and the presentation of the dowry, which can take the form of money, livestock, and certain goods. During the transaction identification stage, donations and expenses are recorded, while the measurement of the purchase value is determined based on market prices, utilizing the concepts of historical cost and fair value in accounting.Financial reporting is conducted through manual recording, which serves to document transparency and accountability in the financial management of the belis tradition. This research illustrates that the belis tradition not only embodies cultural values but also possesses significant economic and social relevance, rendering it a pertinent subject for analysis from an accounting standpoint
Studi Partisipasi Mahasiswa Unwira Menabung Sampah di Bank Sampah Mutiara Timor Kota Kupang
Full text linkThis study aims to determine the level of student participation in the waste bank program, factors that influence participation, and student knowledge about waste banks. Data were collected through a survey of 80 students of the Faculty of Economics and Business (FEB) and analyzed using descriptive qualitative methods. The results showed that 75.3% of students have used waste bank services and 58% regularly sort waste. Factors that influence participation include financial incentives provided (87.3%) and campus environment support (94.9%). In addition, 92.4% of students realized the positive impact of waste banks on the environment. This study also found that most students understand the types of waste accepted by waste banks (83.5%) and how they work (58.2%). Limitations of this study include limited time, distance, and limited number of respondents. Future research is recommended to involve a larger number of respondents. Other variables such as waste management and the environmental impact of participation should be added
Implementasi Prinsip Etika Bisnis Islam dalam Transaksi Jual Beli pada Pasar Tuasan Kota Medan
Full text linkThis study discusses the implementation of Islamic business ethics principles in buying and selling transactions at Pasar Tuasan, Medan City. Buying and selling transacti ons are essential activities to meet daily needs. Pasar Tuasan serves as a place for social interaction and meetings between sellers and buyers. However, rapid economic development has led to unhealthy business competition, characterized by deceptive practices that harm consumers. Therefore, the application of Islamic business ethics is crucial to maintaining honesty and transparency in transactions. This research employs observation and interviews to collect data from grocery traders at Pasar Tuasan. The findings indicate that while some traders have implemented Islamic business ethics principles, there are still shortcomings in terms of openness regarding the quality of goods sold. This study aims to reveal how buying and selling transactions should be conducted in accordance with Islamic business ethics
Peran Lingkungan Kerja dan Kompensasi dalam Meningkatkan Motivasi Kerja Dosen
Full text linkThis study examines the factors influencing lecturers' work motivation at the Management Bachelor's Program, Universitas Pamulang, focusing on the role of work environment and compensation. The background of this research is rooted in the need to understand how these factors can impact lecturers' motivation to improve teaching and academic performance. The objective is to determine the significant influence of work environment and compensation on lecturers' work motivation. A quantitative research method was employed using a survey approach with a simple random sampling technique. Data were collected through questionnaires distributed via Google Forms to 140 lecturers. Data analysis was conducted using multiple linear regression and descriptive statistics, with validity and reliability tests applied. The findings reveal that both work environment and compensation have a significant positive impact on work motivation, with work environment contributing 32.9% and compensation contributing 25.7%. The coefficient of determination indicates that 67.5% of the variation in work motivation can be explained by these two factors. The implications of this research suggest that universities should prioritize improving work environment quality and compensation systems to enhance lecturers' motivation. This can lead to better academic performance and higher job satisfaction. Future research could explore additional factors influencing work motivation
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan Outsourching pada Perusahaan Penyedia Jasa Outsourching
Full text linkThis study aims to examine the impact of motivation and work discipline on the performance of outsourcing employees at a service provider company in South Tangerang. A descriptive method with an associative nature and a quantitative approach was used to test population parameters through statistics. The population consists of 109 outsourcing cleaning service employees at PT. Siaga Mandatama Karya in 2019, with a saturated sample. Data analysis included validity, reliability, normality, multicollinearity, autocorrelation, heteroscedasticity, multiple linear regression, correlation coefficient, coefficient of determination, t-test, and F-test. The results show that motivation has a significant and positive impact on employee performance, with a strong correlation between the two variables. Work discipline also has a significant and positive effect on employee performance, indicating a strong relationship between them. When both motivation and work discipline are considered together, they have a significant and positive effect on employee performance. The analysis shows a strong relationship between the independent variables (motivation and work discipline) and the dependent variable (employee performance). The coefficient of determination indicates that motivation and work discipline contribute significantly to employee performance, while other factors also influence it. In conclusion, motivation and work discipline have a significant and positive effect on the performance of outsourcing employees at the service provider company in South Tangerang
Pengaruh Penilaian Produk dan Harga terhadap Kepuasan Pelanggan serta Dampaknya terhadap Loyalitas Pelanggan PT. Outletz Worldwide Indonesia
Full text linkThis study aims to determine the partial and simultaneous influence of product evaluation and price on customer satisfaction, as well as the impact of customer satisfaction on loyalty. The research adopts an associative approach with a quantitative methodology. The population consists of all customers of a minimarket at Koperasi Visiana Bakti TVRI Jakarta, with a sample size of 100 respondents. Data collection was conducted using questionnaires, and data analysis techniques included instrument testing, classical assumption tests, regression analysis, determination coefficient analysis, and hypothesis testing using t-tests and F-tests. The results indicate that product evaluation has a positive and significant effect on customer satisfaction. This suggests that an increase in product evaluation leads to an improvement in customer satisfaction. Additionally, price has a negative and significant effect on customer satisfaction, meaning that a price increase tends to reduce customer satisfaction. When considered simultaneously, both product evaluation and price significantly influence customer satisfaction, contributing substantially to variations in customer satisfaction. Furthermore, customer satisfaction has a positive and significant effect on customer loyalty. This implies that an increase in customer satisfaction enhances customer loyalty. The findings highlight the importance of product evaluation and pricing strategies in shaping customer satisfaction, which in turn plays a crucial role in fostering customer loyalty
Studi Kasus Perang Saudara di Yugoslavia pada Tahun 1991 - 1992 Ditinjau dari Aspek Hukum Humaniter dan HAM serta Manfaatnya bagi TNI Angkatan Laut
Full text linkThis study aims to analyze the civil war that occurred in Yugoslavia between 1991 and 1992, focusing on the perspective of humanitarian law and human rights (HAM). The war involving various ethnic groups had a major impact on civil society and challenged the application of humanitarian law principles, such as protection of civilians and limitations on the use of force in conflict. This study also explores the implications of the civil war on international policy and the role of the Indonesian Navy, especially in implementing the principles of humanitarian law and human rights in the context of military operations abroad. Through a case study approach, this study is expected to provide a deeper understanding of the importance of strengthening the capabilities of the Indonesian Navy in dealing with armed conflict situations while still prioritizing the protection of human rights and international humanitarian law. The benefits of this study can be a reference for improving the training and readiness of Indonesian navy troops in facing international peacekeeping tasks in the future. when viewed from humanitarian law and human rights, namely the existence of an educational aspect, one of which is the importance of the role of diplomacy for the Indonesian Navy in accordance with the role carried out in efforts to maintain peace and defense and security cooperation, especially at sea as part of national diplomacy. The existence of an inspirational aspect, one of which is the need for peace values ??and maintaining good relations and establishing cooperation in regional and global environments to avoid war by seeking diplomatic functions and the existence of an instructive aspect, one of which is that International Humanitarian Law and Human Rights must be a guideline for every Indonesian Navy soldier in carrying out their duties, especially officers and commanders in the Unit