Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Profitabilitas, Nilai Sukuk dan Rating Sukuk terhadap Return Saham Syariah Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
Get PDFThis research is motivated by the growing relevance of Islamic financial instruments, such as sukuk, in Indonesia’s capital market. As demand for Sharia-compliant investments increases, understanding the factors influencing Sharia stock performance becomes essential. This study examines the impact of profitability, sukuk value, and sukuk rating on Sharia stock returns among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach is used, with financial data collected from annual reports of selected companies through purposive sampling based on Sharia compliance and sukuk issuance criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption and hypothesis tests. The results reveal that profitability and sukuk value have a significant positive effect on Sharia stock returns, while sukuk rating does not show a significant impact. However, collectively, all three independent variables significantly influence Sharia stock returns. These findings imply that investors in Sharia-compliant markets should prioritize a company’s fundamental performance and the scale of sukuk issuance rather than relying solely on sukuk ratings when making investment decisions. Companies aiming to enhance their Sharia stock value should focus on improving profitability and optimizing sukuk structuring to attract ethical investors and strengthen market performance
HADIS UDHIYYAH : Studi Pemahaman Hadis Kurban Kolektif di Masyarakat Telaah pada Corporate Social Responsibility
Get PDFThis research explores the community's understanding of the hadith regarding collective sacrifice, particularly in the context of Corporate Social Responsibility (CSR). The study is motivated by the widespread practice of animal sacrifice in institutional settings, such as schools and companies, which often lacks uniform reference to the hadith. The main objective is to analyze how the hadith of collective sacrifice where one cow or camel can be shared by seven individuals is understood and applied by the local community, especially in relation to CSR contributions. This qualitative research uses a descriptive analytical approach. The study was conducted in Cicalengka Village, Pagedangan District, Tangerang Regency, Banten. Data were collected through observation, interviews, and literature review. The findings indicate that although the community is familiar with the hadith and its provisions, the application of these teachings in various collective sacrifice settings remains inconsistent. Sacrifices offered by companies through CSR programs are often perceived differently from those carried out independently by individuals or groups. Additionally, there is a noticeable gap between the textual understanding of the hadith and its practical implementation, particularly in corporate or institutional contexts. This study highlights the need for a unified perspective in interpreting and applying the hadith of collective sacrifice across all sectors
Implementasi Standar Jasa Investigasi (SJI) 5300 – 5400 Tahun 2021 dalam Audit Investigasi : Studi pada Kasus Fraud PT XYZ di Bidang Manufaktur
Get PDFFraud remains a significant risk in the corporate environment, especially in the manufacturing sector, where complex operations and financial systems can create opportunities for misconduct. To address this, investigative audits guided by established standards are crucial. This study aims to evaluate the implementation of the Investigation Service Standards (Standar Jasa Investigasi or SJI) 5300 and 5400 of 2021 during an investigative audit of a fraud case at PT XYZ, a manufacturing company. The audit was conducted by the Public Accounting Firm Bharata, Arifin, Mumajad & Sayuti (KAP BAMS). Using a descriptive method with a case study approach, data were collected through interviews, observations, and literature review. The findings reveal that the standards were generally implemented effectively. However, two procedural elements specifically the independence declaration and the traceback procedure were not applied due to contextual constraints during the audit. Despite these omissions, adherence to these procedures remains a mandatory aspect of the standards. The implications suggest a need for improved flexibility in the application of investigative standards to accommodate situational challenges without compromising professional integrity. This study highlights the importance of continual training and internal controls to ensure full compliance with investigative audit standards in practice
Pengaruh Kompetensi dan Disiplin Kerja terhadap Kinerja Dosen Program Studi Sarjana Akuntansi Universitas Pamulang
Get PDFImproving lecturer performance is essential for ensuring the quality of higher education, particularly in responding to the growing demands of academic excellence and institutional accountability. This research aims to examine the influence of two critical factors competence and work discipline on lecturer performance. Specifically, the objectives are: (1) to determine the influence of competence on lecturer performance, (2) to determine the influence of work discipline on lecturer performance, and (3) to determine the simultaneous effect of competence and work discipline on lecturer performance. This study employs a quantitative approach and is classified as associative research. The research was conducted in the Accounting Study Program at Pamulang University. The population consisted of 145 lecturers, and the sample was selected using convenience sampling. Data were collected through questionnaires and analyzed using data quality testing, classical assumption testing, regression analysis, and hypothesis testing. The results indicate that both competence and work discipline significantly affect lecturer performance, both individually and simultaneously. Competence contributes to lecturers' ability to perform academic tasks effectively, while work discipline improves consistency and responsibility. The combined influence of both factors shows a stronger positive impact on performance. These findings highlight the importance for higher education institutions to enhance lecturer competence through training and foster a disciplined academic environment
Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT.AJINOMOTO Cabang Bengkulu Tahun 2022-2024
Get PDFThis study investigates the impact of implementing an Accounting Information System (AIS) on employee performance at PT. Ajinomoto Bengkulu Branch during the period 2022–2024. The research focuses on two core systems: Handi HTS and the Ajinomoto Web Portal, both of which support data processing, reporting, and performance monitoring. The main issue addressed is the suboptimal use of AIS due to limited hardware, network constraints, and varying user competencies. This qualitative descriptive study involved in-depth interviews with 15 informants from various organizational levels, including managers, supervisors, and chief salespersons. Data were collected through interviews, direct observation, and focus group discussions, then analyzed using thematic data reduction and interpretation techniques. Findings reveal that the application of AIS through Handi HTS and the Web Portal has significantly enhanced employee performance across five key dimensions: time efficiency, work quality, productivity, job satisfaction, and competency. Both systems were assessed to provide accurate, real-time, and user-friendly information that supports flexible work arrangements and faster decision-making. In addition, integrated features such as automatic reporting, performance dashboards, and data synchronization between departments contributed to greater operational efficiency and transparency. In conclusion, the implementation of a well-integrated AIS has played a crucial role in improving employee effectiveness, supporting strategic decisions, and promoting a more professional work environment at PT. Ajinomoto Bengkulu. The study highlights the importance of aligning technology with user capabilities to optimize organizational outcomes
Peran Serikat Pekerja dalam Menyelesaikan Peselisihan Hubungan Industrial di Kota Tangerang
Get PDFThis study explores the strategic role of labor unions in resolving industrial relations disputes in Tangerang City, one of the major industrial centers in Banten Province, Indonesia. In the dynamic reality of modern labor relations, tensions often arise between workers who seek fairness and protection and employers who prioritize efficiency and profit. Using a qualitative case study approach, this research seeks to gain an in-depth understanding of how labor unions help balance power in the workplace. Data were collected through in-depth interviews, field observations, and document analysis involving union representatives, government officials, company management, and workers engaged in labor conflicts. The findings reveal that labor unions serve as advocates, watchdogs, enforcers of agreements, mediators in negotiations, educators for members, and facilitators of social dialogue. These roles have proven effective in resolving conflicts peacefully, often preventing escalation into formal legal processes. The study emphasizes that the presence of active and empowered labor unions is essential for building fair, healthy, and sustainable industrial relations especially in labor-dense industrial regions such as Tangerang City
Adaptasi Karyawan Pengasuh Lansia melalui Job Crafting : Studi Kualitatif pada Pusat Pelayanan Sosial Lanjut Usia
Get PDFThis study investigates the adaptation process of elderly caregivers at the Mandalika Mataram Social Welfare Institution for the Elderly (PSLU) through the application of job crafting. The main problem addressed in this research is how caregivers adjust their work relationships and responsibilities to effectively care for elderly residents with diverse emotional and behavioral characteristics. The aim is to explore how job crafting facilitates employee adaptation in challenging caregiving environments. This study employs a descriptive qualitative method, using in-depth interviews, observations, and documentation as data collection techniques. Three caregivers were selected as informants based on their experience and direct involvement in caregiving tasks. The findings reveal that caregivers at PSLU Mandalika Mataram adapt by adjusting their work relationships such as building harmonious interactions, managing conflicts, and maintaining communication with supervisors and by optimizing their job responsibilities through customized caregiving methods, effective time management, teamwork, and the creation of additional meaningful activities. These adaptation strategies not only enhance caregiving performance but also promote the psychological well-being of both caregivers and elderly residents. The study highlights the importance of job crafting as a human resource development strategy in social service institutions
Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility
Get PDFCorporate Social Responsibility (CSR) disclosure has become increasingly important for mining companies in Indonesia, which often face environmental risks, social pressures, and financial challenges. Despite the growing attention, previous studies provide inconsistent findings on the determinants of CSR disclosure. This study aims to examine the effect of company size, board of commissioners’ size, and company growth on CSR disclosure among mining companies listed on the Indonesia Stock Exchange. The study employed purposive sampling, yielding 55 firm-year observations from 11 companies during the period 2019–2023. Secondary data were obtained from annual and sustainability reports, and panel data regression analysis was conducted using the fixed effect model with EViews 13. The results show that, simultaneously, company size, board of commissioners’ size, and company growth significantly influence CSR disclosure. Partially, company size has a positive and significant effect, while the size of the board of commissioners and company growth have no significant effect. These findings imply that larger firms tend to disclose more CSR activities to maintain legitimacy and stakeholder trust, whereas company growth and board structure do not guarantee broader CSR disclosure. The study contributes to the literature by providing updated evidence from the Indonesian mining sector and offers insights for managers and regulators in strengthening CSR practices
Pengaruh Struktur Modal, Beban Pajak Tangguhan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak
Get PDFTax avoidance is a common financial practice used by companies to reduce tax obligations through legal strategies, but it often raises concerns regarding transparency and ethical corporate behavior. This issue is particularly relevant in the consumer non-cyclical sector, where companies tend to have consistent revenue streams, providing opportunities to engage in structured tax planning. Understanding how financial factors such as capital structure, deferred tax expense, and sales growth influence tax avoidance is important for assessing corporate governance and regulatory compliance. This study aims to analyze the influence of capital structure, deferred tax expense, and sales growth on tax avoidance among companies in the primary consumer goods sector (Consumer Non-Cyclical) listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. A quantitative research approach was used, employing secondary data obtained from published financial reports. Data analysis techniques include descriptive statistics, panel data regression, classical assumption testing, and hypothesis testing, using Microsoft Excel and E-Views 12. The population consists of 132 companies, with 37 selected through purposive sampling. The findings show that capital structure and deferred tax expense simultaneously have a significant effect on tax avoidance. Partially, capital structure has a positive and significant effect, indicating that companies with higher leverage tend to engage in more tax avoidance practices. Conversely, deferred tax expense and sales growth do not have a significant individual effect, suggesting that these variables may not directly influence a company's tax planning behavior in this sector
Pengaruh Digital Marketing, Brand Awareness, dan Endorsement Influencer terhadap Penjualan Produk Generos di PT Quantum King Sulaiman
Get PDFThe rapid growth of digital technology has transformed marketing practices, requiring companies to adopt innovative strategies to remain competitive. PT Quantum King Sulaiman, the producer of Generos herbal products, faces intense market competition and therefore needs to optimize digital marketing, strengthen brand awareness, and leverage influencer endorsement to increase sales. This study aims to analyze the influence of these three factors on Generos sales through a structured literature review of national and international journals published between 2020-2025. The findings show that digital marketing effectively expands consumer reach and engagement at relatively low cost, brand awareness enhances consumer trust and loyalty by creating a positive brand image, and influencer endorsement significantly shapes purchase decisions through credibility and emotional connection. The synthesis also highlights that the combined implementation of these strategies has a stronger impact than using them individually. This study contributes by emphasizing the relevance of integrated digital marketing strategies in the herbal product sector, which has received limited academic attention. However, as a literature-based study, the findings need to be validated through empirical research involving consumer data to capture real behavioral patterns