Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pendampingan Kepala Sekolah dalam Pengembangan Supervisi Akademik melalui Bimbingan Pelatihan di Era Kurikulum Merdeka
Get PDFThis paper aims to present a structured plan to support school principals in developing academic supervision programs through targeted training in the "Kurikulum Merdeka" era. The mentoring process consists of two main stages. Stage 1 begins with Pre-Action activities, which include identifying the current condition of the school's academic supervision program, scheduling mentoring sessions, preparing academic supervision plans, and designing supervision instruments to review program documentation. The Action phase includes explaining the supervision planning process, discussing implementation strategies, simulating program development, and completing relevant supervision instruments. Reflection activities involve evaluating the mentoring process and formulating steps for Stage 2, enabling principals to plan, implement, evaluate, and report on academic supervision effectively. Stage 2 begins with preparing sample documents for supervision plans, implementation, analysis, evaluation, and reporting. The Action phase includes group simulations on designing supervision programs, using supervision instruments (covering planning, implementation, and assessment), and analyzing results with sample documentation and attendance evidence. The Reflection phase includes evaluating the overall mentoring process and developing real action plans for academic supervision during both semesters. In conclusion, the mentoring program significantly enhances school principals’ competencies in executing academic supervision aligned with the objectives of the “Kurikulum Merdeka.
Peran Pemerintah bagi Pertumbuhan Ekonomi Indonesia
Get PDFEconomic growth remains a central benchmark in assessing national development, especially for emerging economies such as Indonesia. Despite its vast resources and demographic advantages, Indonesia continues to face structural challenges in achieving inclusive and sustainable growth. This study aims to analyze the role of government in promoting economic growth through strategic interventions in public investment, particularly in infrastructure, human capital development, MSME support, and fiscal governance. Using a qualitative literature review approach, the research synthesizes recent empirical findings from 2019 to 2024 drawn from national and international journal publications, policy reports, and institutional studies. The analysis is conducted through thematic categorization and comparative interpretation to explore how government-led policies impact GDP growth and the Human Development Index (HDI). The results show that targeted public spending in education, healthcare, and infrastructure significantly contributes to improving long-term economic productivity. Furthermore, fiscal policies are found to be most effective when accompanied by good governance practices, transparency, and institutional integrity. Government support for MSMEs and productive sectors also strengthens economic resilience, especially during periods of global uncertainty. The study concludes that integrated and accountable government interventions are essential for fostering inclusive, stable, and sustainable economic development in Indonesia
Pengaruh Kualitas Pelayanan Elektronik dan Kepercayaan terhadap Loyalitas Pelanggan Tokopedia di Jakarta Selatan
Get PDFThe rapid development of Indonesia’s digital economy has intensified competition among e-commerce platforms, compelling companies like Tokopedia to prioritize customer loyalty as a strategic imperative. Despite the growing number of studies on digital loyalty, limited empirical research has specifically addressed how electronic service quality and trust jointly influence customer loyalty in urban areas. This study aims to examine the impact of electronic service quality and trust on customer loyalty among Tokopedia users in South Jakarta. Employing a quantitative approach with a survey method, data were collected from 97 respondents selected through purposive sampling. The research instrument used a five-point Likert scale, and data analysis was conducted using multiple linear regression via SPSS version 27. The findings reveal that both electronic service quality (t = 8.602; p < 0.001) and trust (t = 7.208; p < 0.001) significantly and positively influence customer loyalty. Simultaneous testing confirms that these variables jointly contribute to loyalty (F = 70.275; p < 0.001), with an R² value of 0.599. This indicates that 59.9% of the variance in customer loyalty is explained by the two predictors. The results highlight that fostering user loyalty in a competitive e-commerce environment requires not only robust system performance but also consistent customer trust built through integrity, competence, and care
Pengaruh Pengendalian Internal, Sumber Daya Manusia dan Sistem Informasi Akuntansi terhadap Good Governance di Kantor PEMDA Kabupaten Bengkulu Selatan
Get PDFThis study investigates the influence of internal control, human resources, and accounting information systems on the implementation of good governance at the Regional Government Office of South Bengkulu Regency. The study is motivated by ongoing challenges in regional governance, particularly in areas with limited infrastructure and administrative capacity. The objective is to examine how these three organizational factors contribute to the effectiveness of public governance practices. Using a quantitative approach with a survey method, data were collected from 88 civil servants (ASN) selected through purposive sampling. The research employed multiple linear regression analysis to test partial and simultaneous effects. The results show that internal control and human resources significantly affect good governance, while the accounting information system does not have a significant individual effect. However, when analyzed simultaneously, all three variables show a significant influence. Among them, human resources have the most dominant effect. These findings highlight the importance of enhancing the quality and competence of public sector employees and strengthening control systems to improve transparency, accountability, and efficiency in local governance. This research contributes to the public sector accounting literature and provides practical recommendations for improving organizational management in regional governments
Pengaruh Dukungan Organisasi dan Kepuasan Kerja Terhadap Retensi Karyawan pada PT. Frentax Bisnis Consultindo
Get PDFEmployee retention has become a critical issue in human resource management, particularly in organizations facing increasing workforce turnover. This study aims to examine the influence of organizational support and job satisfaction on employee retention at PT. Frentax Bisnis Consultindo. The research adopts a quantitative approach with an associative method. Data were collected using a structured questionnaire distributed to 55 respondents, selected through simple random sampling from a population of 120 employees. Multiple linear regression analysis was employed to test the hypotheses, supported by SPSS version 25. The findings reveal that both organizational support and job satisfaction have a significant positive effect on employee retention, both partially and simultaneously. The regression model demonstrates that a unit increase in organizational support and job satisfaction leads to an increase in retention levels, with an R² value of 0.448. This indicates that 44.8% of the variance in employee retention is explained by the two independent variables, while the remaining 55.2% is influenced by other factors not examined in this study. These results highlight the importance for management to enhance organizational support and job satisfaction as strategic efforts to reduce employee turnover and improve workforce stability
Pengaruh Independent Board Of Commissioner, Profitability dan Growth Opportunity terhadap Firm Value
Get PDFThe non-cyclical consumer goods sector is considered attractive for investors due to its stable demand and resilience in times of economic uncertainty. However, firm value in this sector can still fluctuate due to internal governance and performance factors. This study aims to examine the effect of the independent board of commissioners, profitability, and growth opportunity on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach with panel data obtained from 46 companies over the 2020–2023 period. The analysis is conducted using panel data regression with the fixed effect model, following data transformation to address classical assumption issues. The findings reveal that the independent board of commissioners has a significant negative effect on firm value, suggesting that increased board independence does not automatically translate to higher investor confidence. On the other hand, profitability and growth opportunity show a significant positive effect, indicating that companies with stronger earnings performance and higher growth potential tend to have higher firm value. These results highlight the importance of effective governance and financial performance in enhancing firm value in the Indonesian consumer goods sector
Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Tax Avoidance dengan Firm Size sebagai Variabel Moderasi
Get PDFIn recent years, environmental sustainability and social responsibility have become increasingly important in corporate financial strategies, especially in emerging markets like Indonesia. Companies are expected not only to pursue profitability but also to engage in sustainable practices such as green accounting and corporate social responsibility (CSR). However, concerns remain regarding whether such practices are used to obscure unethical actions like tax avoidance. This study investigates the effect of green accounting and CSR on tax avoidance, with firm size as a moderating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Using purposive sampling, 10 companies were selected from a population of 130, generating 60 panel data samples over six years. The study employed panel data regression analysis using EViews 12 and Microsoft Excel 2019. The findings reveal that green accounting and CSR jointly influence tax avoidance. However, individually, neither green accounting nor CSR significantly affect tax avoidance. Additionally, firm size does not moderate the relationship between green accounting and tax avoidance or between CSR and tax avoidance
Pengaruh Audit Switching, Reputasi Audit dan Opini Audit terhadap Audit Delay
Get PDFAudit delay, defined as the time lag between the fiscal year-end and the issuance date of the audit report, can undermine the timeliness and reliability of financial information for stakeholders. This study aims to examine the effect of audit switching, auditor reputation, and audit opinion on audit delay among property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a quantitative approach, the study applies panel data regression analysis on a purposive sample of 34 companies, resulting in 170 firm-year observations. The results reveal that audit switching has a statistically significant and positive effect on audit delay, indicating that a change of auditors tends to increase the time needed to complete audits. In contrast, auditor reputation and audit opinion do not significantly influence audit delay. Simultaneously, the three variables collectively have a significant impact on audit delay, although their overall explanatory power is low (Adjusted R² = 3.6%). These findings suggest that while audit switching should be managed carefully to avoid disruptions in reporting timelines, auditor reputation and audit opinion alone may not be sufficient predictors of audit completion time. Companies are advised to ensure proper coordination and documentation during auditor transitions to improve the efficiency of the audit process
Kebijakan Dividen dan Profitabilitas sebagai Faktor Penentu Struktur Modal Perusahaan Manufaktur di Sektor Barang Konsumen Primer
Get PDFThis study examines the influence of dividend policy and profitability on the capital structure of manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX). The research addresses inconsistent findings in prior studies regarding the relationship between these variables, drawing on the Pecking Order Theory and Trade-Off Theory as the theoretical framework. A quantitative approach was employed with purposive sampling, resulting in a sample of 32 companies observed during the 2022-2023 period. Dividend policy was measured using the Dividend Payout Ratio (DPR), profitability using Return on Equity (ROE), and capital structure as the dependent variable. Data were analyzed using multiple linear regression with SPSS version 26, preceded by classical assumption tests. The results reveal that dividend policy has a significant negative effect on capital structure, indicating that higher dividend payouts are associated with a lower proportion of debt financing. Profitability, however, does not have a significant effect on capital structure, suggesting that profit levels do not directly determine financing preferences in the sampled companies. Jointly, dividend policy and profitability significantly influence capital structure, with an adjusted R² of 19.8%, implying that other factors outside the model account for 80.2% of the variation. These findings provide practical implications for financial managers in formulating optimal financing strategies and dividend distributions, especially in the post-pandemic business environment
Pengaruh Struktur Modal, Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan
Get PDFThe value of a company is a key indicator of its success and sustainability, often influenced by various internal factors such as capital structure, financial performance, and company size. This study aims to examine the effect of capital structure, financial performance, and company size on firm value. The research focuses on companies in the Consumer Non-Cyclicals sector, specifically the Food and Beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a causal associative method was employed in this study. The data used are secondary in nature, consisting of financial reports obtained from the official IDX website (www.idx.co.id), IDN Financials, and the respective company websites. A total of 100 data points were selected using purposive sampling. The data were analyzed using multiple regression analysis, including descriptive statistics, panel regression model testing, classical assumption tests, and hypothesis testing. All data processing was conducted using EViews 13. The results indicate that capital structure, financial performance, and company size each have a significant effect on firm value. Furthermore, these three variables also simultaneously influence company value. The findings suggest that internal financial decisions and company scale play an essential role in determining firm valuation, providing useful insights for stakeholders and management in strategic planning