Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak
Full text linkThe rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers
Analisis Penerapan Sistem Pengendalian Internal dan Implikasinya Terhadap Temuan Audit: Studi Kasus Proyek Rehabilitasi Irigasi Wae Ces di Kabupaten Manggarai
Full text linkThis study examines the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) and its implications for audit findings in the Wae Ces Irrigation Rehabilitation Project, Manggarai Regency, East Nusa Tenggara. Despite the existence of a comprehensive regulatory framework governing internal control in the public sector, audit reports issued by the Audit Board of the Republic of Indonesia (BPK) continue to reveal recurring weaknesses in internal control and irregularities in regional infrastructure projects. This condition raises concerns regarding the effectiveness of SPIP in preventing deviations during project implementation. The purpose of this research is to analyze how internal control practices are applied in the Wae Ces project and to identify factors contributing to audit findings related to control weaknesses. This study employs a qualitative case study approach to capture an in-depth understanding of governance practices in a real operational context. Data were collected through in-depth interviews with BPK auditors, internal auditors (APIP), and regional financial management officials, complemented by document analysis of audit reports, project documentation, and relevant regulations. The findings indicate that audit issues primarily stem from limited human resource capacity, weak supervision mechanisms, inadequate separation of duties, and ineffective monitoring processes. These weaknesses reduce the effectiveness of SPIP and contribute directly to recurring audit findings, particularly in relation to compliance and physical project realization. The study highlights the importance of strengthening internal control systems to enhance accountability and prevent similar irregularities in regional infrastructure projects
Peran Tour Guide, Orientasi Pasar dan Keunggulan Bersaing dalam Mempengaruhi Keputusan Pembelian Wisatawan pada Artshop Dream Ball Silver
Full text linkThe silver handicraft industry in Bali faces increasing competition and market dynamics, particularly in maintaining tourist purchasing interest after the COVID-19 pandemic. Artshops are required to strengthen marketing strategies and competitive positioning to sustain business performance. This study aims to analyze the influence of tour guide roles, market orientation, and competitive advantage on tourists’ purchasing decisions at Dream Ball Silver Artshop, Batubulan Village, Gianyar Regency. A quantitative approach was employed using a survey method involving 170 tourists who had made purchases. Data were collected through structured questionnaires and analyzed using validity and reliability tests, followed by multiple linear regression analysis. The results indicate that the role of tour guides, market orientation, and competitive advantage each have a positive and significant effect on purchasing decisions, both partially and simultaneously. Among the three variables, competitive advantage shows the strongest influence, reflecting the importance of unique design, product quality, and value differentiation in attracting tourist buyers. These findings highlight the strategic role of tour guides as marketing intermediaries, the importance of understanding market needs, and the necessity of strengthening competitive advantages to enhance purchasing decisions and business sustainability in the tourism-based creative industry
Analisis Pemanfaatan E-Commerce dan Digital Marketing sebagai Pendorong Produktivitas UMKM di Kota Kupang
Full text linkThe rapid growth of digital technology has transformed business practices among MSMEs, particularly through the adoption of e-commerce and digital marketing. However, the level of digital literacy and the ability of business actors to optimize digital platforms in Kupang City remain uneven, creating a gap between available technological opportunities and their actual utilization. This study aims to analyze how MSMEs in Kupang City employ e-commerce and digital marketing and how these practices contribute to business productivity. Using a qualitative method with an analyticalexploratory approach, data were collected through in-depth interviews, observation, and documentation. The data were analyzed using the Miles, Huberman, and Saldaña model, which includes data condensation, presentation, and conclusion verification. The findings indicate that e-commerce enhances business visibility, accelerates transactions, and expands market reach, especially for MSMEs with higher digital competence. Digital marketing through social media platforms also strengthens customer engagement when content is produced consistently and reflects local cultural nuances. The most substantial improvement in productivity appears among MSMEs that integrate e-commerce and digital marketing, resulting in increased sales, broader customer reach, and more efficient operations. Nevertheless, limited digital literacy, inadequate equipment, and weak content management remain obstacles for many business actors. These results underscore the need to strengthen digital capacity so that MSMEs in Kupang City can fully utilize digital opportunities and enhance their competitiveness
Eksplorasi Peran Strategi Segmentasi, Targeting, Dan Positioning (STP) dalam Membentuk Perilaku Pembelian Konsumen Pada UMKM Kuliner
Full text linkCulinary micro, small, and medium enterprises (MSMEs) in Indonesia face increasingly intense competition driven by shifting consumer preferences and rapid digital adoption. These dynamics highlight the need for a structured marketing approach. This study aims to examine how Segmentation, Targeting, and Positioning (STP) strategies shape consumer purchasing behavior among culinary MSMEs operating in urban areas. Using a descriptive qualitative design, data were obtained through semi-structured interviews with MSME owners and consumers, direct field observations, and supporting documentation. The analysis followed the interactive model of Miles and Huberman. The findings show that MSMEs predominantly apply geographic and behavioral segmentation, focusing on consumers residing near the business location and those who actively rely on digital platforms for food purchases. Targeting strategies are directed mainly toward millennials and Generation Z, who demonstrate strong digital engagement and high purchasing frequency. Product positioning emphasizes authentic taste and the use of local ingredients, which strengthen consumer perceptions of value and encourage repeat purchases. The study concludes that integrating STP with digital media enhances visibility, accelerates decision-making, and contributes to stronger consumer loyalty, making it a vital strategy for sustaining culinary MSMEs in a competitive marketplace
Pengaruh Diskon Harga dan Testimoni Pelanggan terhadap Keputusan Pembelian di Shopee (Studi pada Mahasiswa Manajemen UNIMED)
Full text linkThis study examines the influence of price discounts and customer testimonials on purchasing decisions among Management students at Universitas Negeri Medan who use the Shopee platform. The research addresses the growing reliance of students on digital marketplaces and the limited empirical evidence on how economic and social stimuli jointly shape online buying behavior in this demographic. Using a quantitative associative approach, data were collected from 60 respondents through a structured Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The findings reveal that price discounts do not have a significant partial effect on purchasing decisions (Sig. = 0.254 > 0.05), indicating that promotional price reductions alone may be insufficient to drive students’ buying actions. In contrast, customer testimonials show a strong and significant partial effect (Sig. = 0.000 < 0.05), highlighting the importance of reliable reviews in reducing uncertainty and reinforcing trust in online transactions. Simultaneously, both variables significantly influence purchasing decisions (F = 82.222; Sig. = 0.000 < 0.05), with an R² value of 0.743, meaning that 74.3% of the variation in purchasing decisions is explained by the model. These findings underline the dominant role of testimonial-based credibility in student consumer behavior and suggest that Shopee’s marketing strategies may benefit more from strengthening authentic user reviews than from relying solely on price promotion mechanisms
Pengaruh Literasi Digital terhadap Minat Berwirausaha Mahasiswa Prodi Manajemen Universitas Negeri Medan
Full text linkDigital transformation has reshaped entrepreneurial practices, requiring students to master digital competencies in order to identify opportunities and build innovative ventures. This study aims to examine the influence of digital literacy on students’ entrepreneurial interest within the Management Study Program at Universitas Negeri Medan. Using a quantitative survey approach, data were collected from 100 students selected through simple random sampling. The questionnaire employed validated indicators of digital literacy and entrepreneurial interest, and the data were analyzed through normality testing, linearity testing, and simple linear regression using SPSS 26. The findings indicate that digital literacy has a positive and significant effect on entrepreneurial interest, as shown by a regression coefficient of 0.405 and a significance value of 0.000. The standardized beta coefficient of 0.444 demonstrates a moderately strong contribution of digital literacy in shaping entrepreneurial interest, suggesting that students with stronger digital capabilities tend to be more confident and motivated to pursue entrepreneurial activities. These results highlight the importance of strengthening digital competencies in higher education to prepare students for opportunities in the digital economy
Peran Pelaporan Keberlanjutan dan Keberagaman Gender dalam Meningkatkan Kinerja Keuangan pada Sektor Perbankan
Full text linkThe increasing emphasis on sustainability, inclusive governance, and financial performance has intensified the need for empirical evidence in the banking sector, particularly in emerging economies such as Indonesia. Banks are no longer evaluated solely on financial outcomes but also on their commitment to transparency, social responsibility, and effective governance structures. This study aims to examine the relationship between sustainability reporting, gender diversity, intermediation efficiency, capital adequacy, firm age, and financial performance in Indonesian conventional banks. The research adopts a quantitative approach with an associative research design. The population comprises all banking companies operating in Indonesia, while the sample is selected using purposive sampling based on predetermined criteria, resulting in twenty-eight conventional banks observed over the period from two thousand eighteen to two thousand twenty-four. Panel data regression is employed as the analytical method, supported by panel model selection tests, classical assumption tests, and hypothesis testing. Data processing is conducted using EViews software. The findings indicate that sustainability reporting, gender diversity, and intermediation efficiency play a significant role in enhancing bank profitability. Sustainability reporting functions as a strategic mechanism to strengthen stakeholder trust, improve transparency, and reinforce corporate legitimacy. Gender diversity contributes to better decision-making quality and more effective corporate governance. In contrast, capital adequacy and firm age show relatively limited influence. Overall, the study highlights the strategic importance of inclusive governance and sustainable practices in improving the financial performance of the Indonesian banking sector
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets Pada PT Waskita Karya Tbk Periode 2014-2023
Full text linkThis study is motivated by fluctuations in the financial performance of construction companies, particularly PT Waskita Karya Tbk, which are closely related to liquidity management and capital structure decisions. In recent years, changes in short-term solvency and increasing reliance on debt have raised concerns regarding their impact on profitability. Therefore, this research aims to analyze the effect of the Current Ratio and Debt to Equity Ratio on Return on Assets, both partially and simultaneously, at PT Waskita Karya Tbk during the period from 2014 to 2023. The study adopts a quantitative method with an associative approach and utilizes secondary data obtained from the company’s annual financial statements over ten years. Data were analyzed using SPSS version 25 through classical assumption tests, multiple linear regression analysis, partial tests, simultaneous tests, and the coefficient of determination. The results indicate that the Current Ratio does not have a significant effect on Return on Assets, suggesting that high liquidity does not necessarily reflect efficient asset utilization. In contrast, the Debt to Equity Ratio has a significant negative effect on Return on Assets, indicating that excessive debt financing can reduce profitability. Simultaneously, both variables significantly influence Return on Assets, implying that liquidity and capital structure jointly play an important role in determining financial performance. These findings emphasize the need for balanced financial management to improve corporate profitability
Peran Strategis Pajak Internasional dalam Mitigasi Base Erosion and Profit Shifting (BEPS) dan Dampaknya terhadap Pertumbuhan Ekonomi Berkelanjutan: Telaah Tantangan Implementasi di Negara Berkembang
Full text linkThe ongoing problem of Base Erosion and Profit Shifting (BEPS), which jeopardizes tax revenues and fiscal capacity in developing nations amid growing economic globalization, is the focus of this study. Examining the strategic role of international taxes in reducing BEPS practices and promoting sustainable economic growth is the primary goal of this study, with a focus on the implementation challenges that developing economies face. This study uses a qualitative descriptive approach to do an organized literature review of reliable sources, such as peer-reviewed academic papers, international tax agreements, and OECD reports. The approach combines actual data on tax avoidance, investment flows, and administrative capacity with theoretical viewpoints on tax justice. The findings show that multinational tax cooperation, especially through the multinational Instrument (MLI) and the OECD BEPS framework, has contributed to reducing aggressive tax planning and enhancing transparency. However, the effectiveness of these mechanisms in developing countries remains limited by structural challenges such as weak tax administration capacity, regulatory gaps, and competitive pressure to lower corporate tax rates. The study concludes that international taxation can function as a catalyst for sustainable economic growth only when global standards are integrated with strengthened domestic fiscal capacity and a more equitable allocation of taxing rights for developing countries