Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Bahan Baku Halal dan Persepsi Halal terhadap Minat Pembelian Menu KFC di Bandar Lampung dengan Country of Origin sebagai Variabel Mediasi
Get PDFIn the context of globalization and increasing consumer awareness of halal food, understanding the factors that influence purchase decisions is crucial. Therefore, this study focuses on how halal raw materials and perceptions affect purchase intention, as well as the role of country of origin in shaping these decisions. This research aims to examine the influence of halal raw materials and halal perceptions on purchase intention, with the country of origin acting as a mediating variable in purchasing KFC menu items in Bandar Lampung. A quantitative approach was used in this research, with data collected through a Google Form questionnaire distributed via social media, involving 97 respondents from Bandar Lampung. The data analysis was performed using Structural Equation Modeling (SEM) PLS. The results of the study indicate that halal raw materials, halal perceptions, and country of origin all have a positive and significant impact on purchase intention for KFC menu items. This suggests that consumers in Bandar Lampung place significant importance on halal aspects when selecting products, and that the country of origin has a positive influence on their purchase decisions. The implications of these findings suggest that KFC should pay more attention to the halal aspects of its ingredients and ensure clear communication about product quality. Additionally, managing the country of origin image effectively can help boost consumer purchase intention
Pengaruh Disiplin dan Kompensasi Non Financial terhadap Kinerja Personel Disdikal melalui Kepuasan Kerja sebagai Variabel Moderating
Get PDFThis study aims to analyze the influence of discipline and non-financial compensation on the performance of Disdikal personnel with job satisfaction as a moderating variable. The background of this study is based on the problem of low levels of discipline and limited non-financial compensation that can have an impact on decreasing personnel performance in the Indonesian Navy. The method used in this study is quantitative. The instrument used is a questionnaire distributed to 80 respondents. The data processing technique used was SEM with Smart PLS 4 software. The data obtained were analyzed using regression techniques to test the relationship between discipline variables, non-financial compensation, job satisfaction, and performance. The results of this study indicate that there is no strong influence of discipline on performance with a t-statistic value of 0.249 <1.64 and p-values> 0.05, there is a fairly strong influence of non-financial compensation on performance with a value of 3.654>1.64 and p-values ??<0.05, there is a strong influence of discipline on job satisfaction with a t-statistic value of 4.439 <1.64 and p-values ??<0.05, there is a strong influence of non-financial compensation on job satisfaction with a value of 7.511>1.64 and p-values ??<0.05, there is a fairly strong influence of job satisfaction on performance with a t-statistic value of 2.972>1.64 and p-values ??<0.05, there is an influence of discipline on performance through job satisfaction with a t-statistic value of 2.657>1.64 and p-values ??<0.05 and there is a fairly strong influence of non-financial compensation on performance through job satisfaction with a t-statistics value of 2.644> 1.64 and p-values ??<0.05. Therefore, the recommendations given to the Indonesian Navy to pay attention to this aspect as part of efforts to improve personnel performance in supporting the operational tasks of the Indonesian Navy and the results of this study are also used as input for Disdikal Personnel in improving personnel performance and satisfaction through discipline and non-financial compensation
Pengaruh Kenaikan Inflasi terhadap Kondisi Sosial Ekonomi Masyarakat Kota Kupang serta Implikasinya terhadap Kebijakan Ekonomi di Indonesia
Get PDFInflation remains a critical macroeconomic issue with profound implications for developing regions, particularly Kupang City in East Nusa Tenggara, Indonesia. As a structurally vulnerable area with high dependency on external supply chains and limited local production capacity, inflation has deepened existing socio-economic challenges. This study aims to explore how rising inflation affects the social and economic conditions of communities in Kupang and to assess its implications for national economic policy formulation. Using a qualitative descriptive approach, the research involved semi-structured interviews with 25 informants—including low-income households, informal workers, micro-entrepreneurs, and local policymakers—alongside field observations and analysis of secondary data from official sources. Thematic analysis was applied to identify key patterns related to inflation’s local impact. The results reveal that inflation has led to declining purchasing power, reduced food quality and quantity, disrupted children’s education, and increased reliance on short-term aid. Micro and small enterprises face shrinking profit margins and operational closures due to rising input costs. Local authorities report limited capacity to respond effectively due to centralized economic governance. These findings affirm Keynes’ consumption theory and cost-push inflation dynamics, emphasizing that national inflation policy often overlooks regional disparities. The study recommends the development of context-sensitive policies such as improving local supply chains, empowering small enterprises, and expanding targeted welfare programs to build economic resilience in peripheral regions like Kupang
Pengaruh Brand Image, Kualitas Produk, dan Label Halal terhadap Keputusan Pembelian pada Produk Skincare Avoskin di Kota Yogyakarta
Get PDFThe increasing competitiveness in Indonesia’s skincare industry demands that local brands, including Avoskin, strengthen consumer trust through various factors such as brand image, product quality, and halal certification. Despite Avoskin’s strong market presence, recent sales data show it lags behind other local competitors, indicating a critical issue in consumer purchase decisions. This study aims to examine the influence of brand image, product quality, and halal labels on the purchase decisions of Avoskin skincare consumers in Yogyakarta. A quantitative approach was employed using purposive sampling, with 100 respondents who have purchased and used Avoskin products. Data were collected via an online questionnaire and analyzed through multiple linear regression using SPSS version 23. The results indicate that brand image, product quality, and halal labels each have a significant and positive influence on purchase decisions both partially and simultaneously. The coefficient of determination (Adjusted R²) shows that these three factors collectively explain 82% of the variation in purchase decisions. Among these variables, product quality holds the strongest influence, followed by the halal label and brand image. This finding highlights that enhancing product quality and maintaining consumer trust through a strong brand image and credible halal certification are essential strategies for improving purchasing decisions. The research provides empirical evidence for skincare businesses aiming to strengthen consumer loyalty in a highly competitive market
Pengaruh Capital Intensity, Inventory Intensity, dan Transfer Pricing terhadap Agresivitas Pajak
Get PDFTax aggressiveness has become a critical issue in corporate financial management, particularly in developing countries like Indonesia where tax compliance plays a significant role in national revenue. In the Consumer Non-Cyclicals sector, various operational and financial strategies may influence a firm's level of tax aggressiveness. This study aims to examine the effect of Capital Intensity, Inventory Intensity, and Transfer Pricing on Tax Aggressiveness among companies in this sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. This research uses a quantitative approach with panel data regression analysis. A purposive sampling method was applied to select a sample of 17 companies, with data obtained from their published annual financial reports. The analysis was performed using EViews 10 software to test the relationships between the variables. The findings indicate that, simultaneously, Capital Intensity, Inventory Intensity, and Transfer Pricing significantly influence tax aggressiveness. However, when tested individually, only Capital Intensity shows a statistically significant effect on tax aggressiveness. Inventory Intensity and Transfer Pricing do not have significant individual impacts. These results suggest that higher capital investment relative to total assets may provide opportunities or incentives for companies to engage in more aggressive tax practices. Meanwhile, inventory levels and transfer pricing policies, in this context, may not play a dominant role. These insights are valuable for regulators and policymakers in evaluating tax compliance behavior in the sector
Human Capital dan Kepemimpinan Adaptif dalam Meningkatkan Kinerja Tim di Era Digital
Get PDFIn today’s digital era, organizations are challenged to maintain high-performing teams amid rapid technological change and organizational transformation. Human capital and adaptive leadership are believed to be key factors in ensuring team effectiveness, yet few studies have examined their combined impact. This study aims to investigate the influence of human capital and adaptive leadership on team performance within Indonesian organizations undergoing digital transformation. Using a quantitative approach, data were collected from 102 employees working in team-based structures across private companies in Jakarta. A purposive sampling technique was used to select respondents who had worked in a team for at least six months. Data were gathered through a structured questionnaire with Likert-scale items, and analyzed using multiple linear regression with SPSS version 25. The results indicate that both human capital comprising knowledge, skills, experience, and creativity and adaptive leadership characterized by flexibility, empowerment, change management, and adaptive communication have a positive and significant influence on team performance. Furthermore, the interaction between these two variables fosters greater synergy, collaboration, and innovation within teams. These findings suggest that investments in employee competencies and the application of adaptive leadership styles are essential strategies for enhancing organizational agility and team effectiveness in dynamic environments. The study contributes to the literature on strategic human resource management and offers practical implications for leadership development in digitally evolving organizations
Pengaruh Aset Berwujud, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal
Get PDFThe property and real estate sector has faced significant challenges in recent years, particularly due to the Covid-19 pandemic and rising interest rates. These conditions have impacted corporate financing decisions, especially capital structure. This study aims to examine the effect of tangible assets, sales growth, and business risk on capital structure among property and real estate companies listed on the Indonesia Stock Exchange. A quantitative approach was used, employing secondary data derived from annual financial reports for the period 2019–2023. To meet the classical assumption requirements and enhance data normality, capital structure data was transformed using a square root, and the data series was differenced, resulting in a final sample of 176 firm-year observations from 44 companies selected via purposive sampling. Data were analyzed using panel data regression with the common effect model, supported by classical assumption tests. The findings reveal that business risk has a significant negative effect on capital structure, while tangible assets and sales growth have no significant influence. Simultaneously, the three independent variables significantly affect capital structure. These results imply that firms with high business risk tend to be more cautious in utilizing debt, aligning with the trade-off theory. Conversely, tangible assets and sales growth do not necessarily determine capital structure decisions in the observed sector
Meningkatkan Loyalitas Nasabah melalui Transformasi Digital dan Kepuasan Nasabah di PT Prudential CBD Medan Polonia
Get PDFThe rapid shift from conventional insurance services to digital platforms poses significant challenges for Sharia-based insurance companies in maintaining customer loyalty. This study aims to examine the effect of digital transformation on customer loyalty, with customer satisfaction as a mediating variable, in the context of PT Prudential Syariah, Medan Polonia CBD. Using a quantitative explanatory research design, data were collected through structured questionnaires from 376 purposively selected customers. Variables measured include digital transformation (independent), customer satisfaction (mediator), and customer loyalty (dependent). Data analysis employed linear regression and Sobel test using SPSS 25. Results indicate that digital transformation has a positive and significant impact on both customer satisfaction and loyalty. Furthermore, customer satisfaction positively and significantly influences customer loyalty, and it mediates the relationship between digital transformation and loyalty. These findings suggest that enhancing digital service features such as user-friendly applications, efficient claims processes, and real-time policy management can foster higher satisfaction levels, which in turn strengthen long-term customer commitment. Practically, insurance companies, particularly in the Sharia sector, should prioritize digital innovation to remain competitive and build sustainable customer relationships in the digital era
Perancangan Harga Pokok Produksi Excel pada Usaha Daur Ulang Plastik dengan Metode Full Costing
Get PDFPlastic waste is a global issue that requires sustainable solutions. PT. XYZ, a plastic recycling company based in Tangerang, currently uses manual methods for calculating the cost of goods manufactured (COGM), which may lead to cost inaccuracies. This study aims to design an Excel-based COGM calculation system using the full costing method, which includes raw material costs, direct labor, and factory overhead. The research employs a qualitative approach with a descriptive method. It was conducted at a plastic recycling company in Tangerang. The focus of this study is the Excel-based COGM system for plastic recycling businesses using the full costing method. Data were collected through primary sources (observations, interviews, documentation) and secondary sources from related literature. The data were analyzed descriptively. The results show that the Excel-based design improves accuracy, transparency, and efficiency in cost calculations compared to the previous manual method. This new system provides a more realistic picture of production costs and can serve as a basis for pricing decisions, cost control, and performance evaluation. The practical implications of the system include reducing human error in calculations, accelerating cost analysis, enabling the company to set more competitive selling prices, and ultimately increasing overall profitability
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada PT Indofood CBP Sukses Makmur Tbk Periode 2014-2023
Get PDFProfitability is a crucial indicator of a company’s financial performance and long-term sustainability. This study was conducted to determine the effect of liquidity and solvency on the profitability of PT Indofood CBP Sukses Makmur Tbk for the period 2014–2023. The research was motivated by the importance of understanding how internal financial ratios specifically the Current Ratio (CR) and Debt to Equity Ratio (DER) influence the company’s ability to generate profit, measured by Return on Assets (ROA). A quantitative approach was applied using an associative method to examine the relationship between the variables. The data used were secondary data, sourced from the company's financial reports accessed via the official websites of the Indonesia Stock Exchange and the company itself. A total of 10 data samples were selected using purposive sampling. Data analysis was performed using multiple linear regression with SPSS version 27. Prior to regression analysis, classical assumption tests were conducted, including tests for normality, heteroscedasticity, multicollinearity, and autocorrelation. The results revealed that CR has a significant partial effect on ROA, while DER does not show a significant individual effect. However, both variables simultaneously have a significant impact on profitability. The findings suggest the importance of managing liquidity and capital structure to improve financial performance