Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Analisis Inflansi dan Pengaruhnya terhadap Pertumbuhan Ekonomi di Kupang
Get PDFInflation remains one of the critical macroeconomic challenges affecting regional economic stability, including in Kupang City. The city’s reliance on imported goods, inadequate infrastructure, and volatility in agricultural commodity prices make it particularly vulnerable to inflationary pressures. This study aims to analyze the impact of inflation on economic growth in Kupang by identifying key contributing factors and assessing their implications for macroeconomic performance. A qualitative method was employed using a literature review approach, drawing from empirical studies, policy documents, and theoretical frameworks on inflation and regional development. The analysis integrates public sector accounting perspectives to understand how local fiscal governance responds to inflation-related economic stress. The results indicate that inflation negatively affects household purchasing power, investment levels, and business certainty, thereby hampering economic growth. Furthermore, limitations in infrastructure and weak fiscal planning contribute to inefficient budget allocations and reduced responsiveness to inflationary trends. The study highlights the need for a more transparent and participatory budget planning process, enhanced fiscal control systems, and stronger inter-institutional coordination to mitigate the impact of inflation. These findings offer policy insights for local governments to formulate more effective strategies aimed at inflation control and long-term sustainable growth in Kupang
AI dalam Rekrutmen: Analisis terhadap Kecepatan, Efisiensi Waktu, Objektivitas Penilaian dan Risiko Kualitas
Get PDFThe advancement of artificial intelligence (AI) has significantly transformed recruitment and employee selection processes. This study explores the use of AI in recruitment, focusing on speed, time efficiency, assessment objectivity, and the potential risks to candidate quality. Using a qualitative descriptive approach and literature review, this paper analyzes how AI is integrated into various stages of recruitment, including CV screening, chatbot-based interviews, and algorithm-driven candidate analysis. The findings indicate that AI can enhance recruitment efficiency and reduce the administrative burden on HR departments. However, it also presents challenges such as algorithmic bias, limitations in evaluating soft skills, and the risk of losing the human touch. Therefore, the most effective approach lies in combining AI systems with human HR professionals to ensure a recruitment process that is not only fast and objective but also accurate and focused on long-term quality
Ekualisasi Pengakuan Pendapatan antara SPT Masa PPN dan Laporan Keuangan Bulanan terhadap Kepatuhan Perpajakan
Get PDFTax compliance in Indonesia remains a critical issue under the self-assessment system, where taxpayers are responsible for calculating, reporting, and paying their taxes. One recurring problem is the potential inconsistency between monthly Value Added Tax (VAT) returns and company financial statements, which may trigger administrative risks and reduce transparency. This study aims to examine the equalization of revenue recognition between monthly VAT returns and financial statements of CV XYZ, a retail company engaged in mobile phone sales and accessories, and to evaluate its implications for tax compliance. The research employed a descriptive qualitative approach, using primary data from interviews and observations during an internship at a public accounting firm, and secondary data from company records and relevant literature. The findings reveal that the total revenue recorded in the 2024 financial statements, amounting to IDR 20,806,984,947, was consistent with the total reported in monthly VAT returns, with no discrepancies identified. This result demonstrates that CV XYZ has applied accurate accounting practices, maintained compliance with tax regulations, and implemented effective internal controls. The study highlights that equalization not only minimizes the risk of penalties but also enhances transparency, credibility, and reliability in financial and tax reporting, offering practical insights for retail businesses with high transaction volumes
Pengaruh Lingkungan Kerja dan Budaya Organisasi terhadap Kinerja Karyawan Bagian Produksi pada PT. Setya Kuliner Mandiri Jakarta Selatan
Get PDFEmployee performance is a crucial factor in achieving organizational goals, and it is influenced by various internal factors, including the work environment and organizational culture. This research was conducted to examine whether the work environment and organizational culture have a positive and significant effect, either partially or simultaneously, on employee performance. The study was motivated by the observation that a supportive work environment and strong organizational values are often linked to higher productivity and employee engagement. This research used a quantitative approach with a survey method. The population consisted of all production department employees at PT. Setya Kuliner Mandiri Jakarta, totaling fifty individuals. The sampling technique used was a saturated sample, where the entire population was involved as the sample. Data were collected through a closed-ended questionnaire using a Likert scale. Data analysis was carried out using multiple linear regression with the help of SPSS version 22. The data testing stages included descriptive analysis, validity and reliability tests, classical assumption tests, and multiple regression analysis (both partial and simultaneous tests). The results showed that both the work environment and organizational culture had a positive and significant influence on employee performance. These findings imply that management should continuously enhance the physical, psychological, and social aspects of the work environment, and reinforce organizational values to foster better performance among employees
Pengaruh Persepsi Konsumen dan Promosi terhadap Keputusan Pembelian Studi Empiris pada Pengguna Shopee
Get PDFThe goal of this research is to test and demonstrate how consumer perceptions and promotions affect Shopee buying decisions. Students enrolled in the Management Study Program at Universitas Pamulang's Faculty of Economic and Business make up the study's population. A sample of 74 respondents was employed in this investigation. Purposive sampling combined with nonprobability sampling is the research methodology employed. The study's findings demonstrated the connection between the dependent variable, purchase decision and the independent variable, consumer perception and promotion. The T test, based on partial testing, demonstrates that consumer perception significantly and favourably influences purchasing decisions. Additionally, the promotion variable is acquired by demonstrating that the promotion significantly and favourably influences consumers' decisions to buy. It is possible to draw the conclusion that factors related to customer perception and promotions significantly and favourably influence purchasing decisions. Customer perception and promotion account for 57.2% of the Coefficient of Determination (R Square) of 0.572, which explains the purchase decision, other factors not included in this study account for the remaining 42.8%
Analisis Penerapan Akuntansi dalam Pengelolaan Dana Simpan Pinjam RT di Fafinesu B, Kecamatan Insana Fafinesu, Kabupaten TTU
Get PDFSeveral Neighborhood Associations in Fafinesu B Village have formed savings and loan business groups with the aim of providing loans to members or other residents who need urgent funds. All financial management processes are carried out simply which makes the results obtained relatively minimal. This study was conducted with the aim of analyzing the application of accounting principles in the management of savings and loan funds. The research method used is a descriptive qualitative approach and data collection is carried out using interview, observation and questionnaire techniques. The results indicate that all RT savings and loan business groups have not applied general accounting principles. Financial records are limited to transactional records of loans per person and their installments and are not accompanied by profit and loss reports, balance sheets, financial statements. At the end of the period when the management is accountable, the final balance along with the final profit obtained verbally and the focus of the group members is the final results obtained without going through the process of supervision and control so that problems are often found, including some groups getting less profits, some borrowers are unable to repay the loan. Some members do not get loans and even some groups cannot continue the business in the next period. Simple accounting recording training needs to be carried out for savings and loan fund managers and members so that in their operations this business can implement a systematic and effective accounting system in order to reduce problems
Pengaruh Economic Value Added (EVA) dan Market Value Added (MVA) Terhadap Kinerja Keuangan PT Mayora Indah Tbk yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2020
Get PDFThis study aims to determine the influence of Economic Value Added (EVA) and Market Value Added (MVA) on stock prices. The research was conducted on PT Mayora Indah Tbk, a company listed on the Indonesia Stock Exchange (IDX), covering the period from 2010 to 2020. This study employs a quantitative research approach, relying on financial data from annual reports. The object of the research is PT Mayora Indah Tbk, which is publicly traded on the Indonesia Stock Exchange (IDX) during the specified period. The data analysis methods used include descriptive statistical analysis, classical assumption tests, simple linear regression analysis, and multiple linear regression analysis. Based on the analysis results, Economic Value Added (EVA) does not have a significant influence on stock prices, leading to the rejection of H1. In contrast, Market Value Added (MVA) has a significant impact on stock prices, supporting the acceptance of H2. Furthermore, simultaneous testing (F-test) indicates that both EVA and MVA collectively influence stock prices. The coefficient of determination (R²) analysis shows that these variables account for a substantial portion of the variation in stock prices, while the remaining influence is attributed to other factors
Analisis Keputusan Mahasiswa dalam Menggunakan Vape melalui Pengetahuan Produk, Group Reference dan Harga
Get PDFElectronic cigarettes (vapes) have transformed the consumption habits of millennials, shifting from traditional smokes to a contemporary alternative. University students, who are the primary consumers of conventional cigarettes and vapes, evaluate multiple factors while choosing a vape product. Factors impacting students' use of vapes include product knowledge, peer influence, and cost. This research utilises a descriptive quantitative methodology by administering questionnaires to 100 university students in Mataram City. The gathered data is subsequently analysed utilising SPSS version 21. The findings demonstrate that Product Knowledge and Group Reference exert a positive and significant impact on students' decisions to utilise vapes. Simultaneously, price exerts a negligible and inconsequential influence on students' choices to utilise vapes
Pengaruh Literasi Keuangan, Kemudahan E-money, dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus: Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wiraraja Madura)
Get PDFConsumptive behavior among university students has become increasingly prominent in the digital era, particularly with the emergence of shopping platforms like TikTok Shop. This study aims to examine the influence of financial literacy, e-money convenience, and lifestyle on the consumptive behavior of students in the Management Study Program at the Faculty of Economics and Business, Wiraraja University Madura. A quantitative approach was employed, targeting a population of 462 active students from the 2021 and 2022 cohorts. Using purposive sampling and the Slovin formula, 83 respondents were selected. Data were collected through questionnaires and analyzed using multiple linear regression via SPSS 25. The findings reveal that, partially, financial literacy and e-money convenience do not have a significant impact on consumptive behavior, while lifestyle shows a significant influence. Simultaneously, the three variables together significantly explain variations in student consumption behavior. These results suggest that despite awareness and ease of digital financial tools, a consumer-oriented lifestyle remains the dominant factor driving student purchasing decisions
Dampak Inflasi terhadap Pola Konsumsi Rumah Tangga di Kota Kupang
Get PDFInflation presents a persistent economic challenge, particularly in developing urban areas such as Kupang City, Indonesia. It directly affects household consumption patterns by reducing purchasing power and forcing families to reprioritize their spending. This study aims to analyze the impact of inflation on household expenditure in Kupang and to identify adaptive strategies employed by households in response to rising prices. A mixed-methods approach was used, employing an explanatory sequential design. Quantitative data were collected from 100 households through structured surveys, while qualitative data were gathered via in-depth interviews with eight participants from various socioeconomic backgrounds during May–June 2025. The results indicate significant increases in essential spending, especially on food and transportation, accompanied by reductions in recreational expenses and savings. Interview findings revealed that households coped with inflation by cutting non-essential expenditures and adjusting lifestyle choices. These insights highlight the importance of understanding localized household behavior and can inform more targeted and responsive economic policies to support vulnerable communities in times of economic stress