Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Analisa Pemberian Kompensasi terhadap Kinerja Karyawan di PT Surya Toto Indonesia
Get PDFIn an era of increasingly intense business competition, employee performance has become a crucial factor in enhancing a company's productivity and competitiveness. This study aims to analyze the influence of the compensation system on employee performance at PT Surya Toto Indonesia, a manufacturing company specializing in sanitation products. The research adopts a qualitative approach to gain an in-depth understanding of the relationship between compensation and employee performance. The object of the study is the compensation system implemented in the company, including base salary, position allowances, tenure-based pay, education incentives, and overtime compensation. Informants were selected purposively and consisted of employees from various levels and departments, including human resources personnel, supervisors, and operational staff. Data were collected through in-depth interviews using open-ended questions and supported by documentation analysis, such as internal policy documents and performance reports. The data analysis process involved data reduction, data display, and conclusion drawing through thematic analysis. The findings reveal that the compensation system is designed fairly and transparently, and serves as a key motivator for employees, positively influencing their performance, job satisfaction, and loyalty to the company. The study concludes that appropriate and comprehensive compensation not only boosts employee productivity but also strengthens professionalism within the organization, making it a strategic element in maintaining competitive advantage
Dampak Struktur Pasar terhadap Daya Saing UMKM (Studi Kasus UMKM di Kota Jambi)
Get PDFMicro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet their competitiveness remains constrained by structural market challenges. This study aims to analyze the impact of market structure on MSME competitiveness in Jambi City and to identify development strategies that align with internal and external business conditions. A mixed-methods approach was employed, combining quantitative surveys with 120 MSME respondents and qualitative interviews with stakeholders, including local government officials and business actors. SWOT analysis was used to map strengths, weaknesses, opportunities, and threats faced by MSMEs, while thematic analysis captured insights from in-depth interviews. The results indicate that MSMEs in Jambi are positioned in Quadrant I (aggressive), with high internal strengths (score: 4.00) and strong external opportunities (score: 4.00), surpassing weaknesses (2.66) and threats (2.67). These findings suggest that Jambi MSMEs have substantial capacity to grow through strategic action. Key strategies include product quality improvement, digital innovation, business management enhancement, and stronger marketing through STP (Segmentation, Targeting, and Positioning). Government support, digital literacy training, and collaborative networks are also critical to overcoming structural barriers such as limited market access and low technology adoption. This study contributes to understanding how market structure shapes MSME competitiveness and offers practical recommendations to improve their resilience and performance in a rapidly evolving economic environment
Ekonomi Indonesia Mengatasi Tantangan, Menjaga Stabilitas
Get PDFIndonesia, as one of Southeast Asia’s largest economies, continues to face significant challenges in maintaining macroeconomic stability amid ongoing global uncertainties. This study aims to analyze the main economic issues impacting Indonesia in early 2025, including geopolitical instability, inflation, dependence on primary commodity exports, and fiscal pressures. The objective is to identify how government policies respond to these challenges to ensure resilient and inclusive economic growth. Using a qualitative approach through literature review, this research collects and analyzes secondary data from academic journals, economic reports, and policy documents. The content analysis method is employed to interpret the information and extract relevant insights. The findings show that despite a slight slowdown, the Indonesian economy grew by 4.87% in the first quarter of 2025, accompanied by a decline in the open unemployment rate to 4.76%. The government has implemented strategic measures such as optimizing the State Budget (APBN), conducting structural reforms, accelerating digital transformation, and enhancing fiscal and monetary coordination. These efforts contribute to maintaining purchasing power, improving investment climate, and strengthening national economic resilience. This study highlights the importance of proactive and integrated policy responses in navigating external pressures and achieving sustainable development goals
Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak
Get PDFCorporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures
Pengaruh Kompensasi terhadap Kinerja Karyawan pada PT. Bintang Teknik Jakarta
Get PDFThis study investigates the influence of compensation on employee performance at PT Bintang Teknik in Jakarta, driven by concerns over unequal pay structures and unclear bonus systems, which may lower motivation and productivity. The primary objective is to analyze whether compensation both financial and non-financial significantly affects employee performance. A quantitative research design was employed using a saturated sampling method, involving all 50 employees as respondents. Data were collected through Likert-scale questionnaires and analyzed using validity and reliability tests, simple linear regression, Pearson correlation, coefficient of determination (R²), and t-test with the aid of SPSS 25. The results reveal a strong and significant relationship between compensation and employee performance, with a correlation coefficient of 0.654 and a determination coefficient (R²) of 0.428. The regression analysis indicates that an increase in compensation corresponds to a measurable increase in performance (Y = 21.187 + 0.748X), and the t-test confirms statistical significance (t = 5.993, p < 0.05). These findings support previous studies and reinforce the importance of fair and structured compensation systems in enhancing employee motivation, discipline, and accountability. The study concludes that compensation is a key strategic factor in driving employee performance and recommends continuous improvement of reward systems to support organizational goals
Analisis Pengaruh Kebijakan Dividen dan Struktur Modal terhadap Tax Avoidance : Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Tahun 2019-2023
Get PDFThis study addresses the critical issue of tax avoidance among companies, focusing on how Dividend Policy and Capital Structure influence this behavior within non-cyclical consumer sector firms listed on the Indonesia Stock Exchange from 2019 to 2023. Understanding these financial strategies is vital, as tax avoidance can significantly impact government revenue and corporate governance. Employing a quantitative approach with secondary data and purposive sampling, 135 samples were analyzed using panel data regression in E-Views 12. The results reveal that while Dividend Policy does not significantly affect tax avoidance, Capital Structure plays a notable role in shaping tax avoidance strategies. This finding suggests that firms with specific financing mixes may exploit debt levels to minimize taxable income, highlighting the importance of financial leverage in tax planning. The insignificant influence of Dividend Policy may imply that payout decisions are less directly linked to tax avoidance motives within this sector. These insights contribute to a better understanding of corporate financial behavior and provide implications for regulators aiming to curb aggressive tax avoidance practices by monitoring capital structures. Policymakers and investors should consider the impact of leverage on tax compliance when designing oversight frameworks and investment strategies. This research underscores the nuanced relationship between financial policies and tax behavior, emphasizing the need for tailored regulatory measures to promote transparency and fairness in corporate taxation
Pengaruh Kinerja dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Klinik AA+ Dental Care Sakra Lombok Timur
Get PDFPerformance and quality of service are closely related to customer satisfaction. The progress of a company is influenced by the company's ability to serve its customers. The services provided by the company must pay attention to the standard quality given to customers and must even exceed what is expected by customers so that customer satisfaction can be easily obtained by the company, because it can make customers continue to use the company's services. This study aims to determine the effect of performance and quality of service on customer satisfaction at the AA + Dental Care Sakra Clinic. The method used in this study is a quantitative method. The sample of this study was 60 respondents who were determined by Systematic Random Sampling. The results of this study indicate that the effect of service quality has a strong relationship with customer satisfaction. This can be shown from the results of the correlation coefficient test, the results of the determination coefficient test obtained a significant effect so that it means that customer satisfaction can be influenced by service performance; although customer satisfaction is still influenced by other factors that are not examined in this study
Analisis Efektifitas Kebijakan Pengaduan Publik dalam Pelayanan Adminitrasi Publik
Get PDFThis study aims to analyze the effectiveness of public complaint policies in improving the quality of public administration services. The research uses a qualitative approach with a descriptive method. Data were collected through interviews, document studies, and direct observation. The results show that public complaint policies play an important role in enhancing public participation and government accountability. However, the effectiveness of these policies still faces challenges, such as the lack of responsiveness from officers and limitations in technological infrastructure. This study recommends improving training for officers, optimizing information technology, and raising public awareness of complaint mechanisms
Pengaruh Ukuran Perusahaan dan Debt to Equity Ratio terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2021-2023
Get PDFThis study aims to examine and analyze the impact of Company Size and Debt to Equity Ratio on Profitability in food and beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population consists of 30 companies, and the sample includes 20 companies. Partial statistical tests show that the significance value of company size is 0.005<0.05, meaning Ha is accepted and Ho is rejected, which indicates that company size has a partial effect on profitability. Similarly, the significance value for the Debt to Equity Ratio (DER) is 0.025<0.05, meaning DER has a simultaneous effect on profitability. The results of the F-test show a significance value of 0.005<0.05, indicating that, simultaneously, company size and DER affect profitability in food and beverage companies listed on the IDX during the 2021-2023 period. The coefficient of determination test shows a value of 0.140, meaning that 14% of profitability can be influenced by company size and debt to equity ratio, while the remaining 86% is influenced by other variables outside the scope of this study
Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian pada Produk Air Alfamart Cabang Krukut Depok
Get PDFIn today’s competitive retail environment, businesses face the challenge of influencing consumer purchase decisions. The quality of products and the pricing strategy are two critical factors that can significantly affect how customers choose products in stores. Alfamart, a popular convenience store chain, offers a variety of products, including Air Alfamart, which is subject to consumer preferences and purchasing behavior. Understanding the impact of product quality and price on purchase decisions is vital for businesses to develop effective marketing strategies. This study investigates how these two factors, both individually and simultaneously, affect consumer decisions in the context of purchasing Air Alfamart at the Alfamart Krukut branch. The findings of this study provide insights for companies in designing better product offerings and pricing strategies to improve sales and customer loyalty. The research was conducted with a sample size of 80 respondents, using an associative research method with a quantitative approach. Data collection techniques included field research through observation and questionnaires, literature studies, and data analysis methods. The results indicate that product quality has a significant effect on purchase decisions, with a strong positive relationship between the two variables. This suggests that improvements in product quality lead to more favorable purchase decisions. The analysis also revealed that price significantly influences purchase decisions, with a strong relationship between the two factors. These findings highlight the importance of both product quality and price in influencing consumer choices. Furthermore, both product quality and price together have a significant simultaneous effect on purchase decisions. The combined influence of these two factors has a strong relationship with the purchasing behavior of consumers. This research implies that businesses, such as Alfamart, should prioritize product quality and pricing strategies to enhance consumer purchase decisions