Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
Not a member yet
822 research outputs found
Sort by
Analisis Difusi Inovasi dan Pengembangan Budaya Kerja pada Hotel Maya Sanur Denpasar
Full text linkThe rapid technological shift in the hospitality industry requires organizations to continuously adapt, particularly in integrating digital services and strengthening work culture. At Maya Sanur Resort & Spa, the diffusion of innovation has progressed unevenly, as a number of employees remain hesitant to adopt new digital systems and rely on manual work routines. This study aims to analyze how innovation is diffused within the organization and how work culture is developed to support these changes. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation involving managers and employees directly engaged in daily hotel operations. The data were analyzed through the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings show four main points. First, innovation diffusion occurs through mass communication, interpersonal communication, and the organization’s social system. Second, the work culture emphasizes discipline, openness, cooperation, responsibility, and professionalism, which shape employees’ readiness to accept new practices. Third, the combination of innovation and cultural strengthening creates an adaptive and competitive work environment that enhances service quality and customer satisfaction. Fourth, management support through training, mentoring, and transparent communication plays a central role in accelerating innovation adoption. Overall, the study highlights that a strong work culture is essential to ensure the consistent and sustainable implementation of innovation in hospitality settings
Eksplorasi Tantangan Pengembangan Kinerja Penelitian dan PKM Dosen di Universitas Pamulang: Pendekatan Manajemen SDM
Full text linkLecturers in many private universities in Indonesia continue to face persistent obstacles that limit their research and community engagement performance, particularly high teaching loads, limited institutional support, and insufficient research competencies. These conditions create a strategic gap, as few studies examine how human resource management (HRM) systems can effectively strengthen academic productivity in private higher education. This study aims to explore the challenges and supporting factors influencing research and community service performance among lecturers at Universitas Pamulang using an HRM perspective. Employing a qualitative phenomenological design, data were collected through semi-structured interviews with 15 lecturers, supported by documentation review and non-participatory observation. The data were analyzed using the Miles, Huberman, and Saldaña model. The findings highlight five key developments: growing methodological competence, the emergence of collaborative research practices, clearer institutional support mechanisms, stronger motivation to publish in accredited journals, and a more structured performance management system. These results indicate that lecturer performance is shaped by the alignment of competence development programs, motivational drivers, and institutionally guided performance expectations. This study contributes to existing literature by offering context-specific insight into how HRM practices may enhance research productivity within developing private universities, while providing practical recommendations for strengthening academic support systems
Analisis Faktor – Faktor yang Berpengaruh terhadap Capaian Nilai Kinerja Pelaksanaan Anggaran pada Kantor Badan Narkotika Nasional Provinsi DIY
Full text linkThe Ministry of Finance, as the State Treasurer, uses the Budget Implementation Performance Indicators (IKPA) to assess the effectiveness and quality of budget execution within government institutions. However, the fluctuating IKPA scores of the National Narcotics Agency of the Special Region of Yogyakarta (BNNP DIY) over the past five years indicate inconsistencies in planning, human resource competence, regulatory compliance, and coordination. This study aims to analyze how these factors influence the achievement of IKPA performance scores at BNNP DIY. Using a qualitative approach through literature review and in-depth interviews with the finance and budget team, this research explores managerial and operational dynamics that affect budget performance. The findings show that accurate planning, competent human resources, regulatory adherence, and effective inter-unit coordination have a positive and significant influence on improving the IKPA score. These results imply that strengthening managerial capacity and internal coordination can enhance institutional accountability and the quality of budget implementation
Analisis Kinerja Karyawan terhadap Kepuasan dan Kepercayaan Pelanggan dalam Penjualan Motor Bekas di Nico Garage 88
Full text linkThis study examines how employee performance influences customer satisfaction and trust in the used motorcycle sales process at Nico Garage 88, Denpasar. The research applies a qualitative descriptive approach with a case study method. Data were collected through in-depth interviews with the owner, employees, and customers, as well as direct observation at the showroom during January to March 2025. The findings reveal that employee performance plays a significant role in shaping customer experiences. Although some employees deliver good service, inconsistencies remain in responsiveness, communication, and professionalism. Customers are generally satisfied with the motorcycle quality and pricing, yet inconsistent service reduces their overall satisfaction. Furthermore, customer trust grows when employees provide transparent, honest, and detailed information about the motorcycles. Conversely, unclear explanations and inattentive attitudes can create doubt. This research emphasizes the need for continuous improvement in employee performance through communication training, professional conduct, and consistent service delivery to strengthen customer satisfaction and trust
Transformasi Peran HR Business Partner di Era Generative AI: Tinjauan Literatur 2018–2025
Full text linkThe rapid advancement of Generative Artificial Intelligence (Generative AI) since 2022 has significantly transformed human resource management practices, particularly the role of Human Resource Business Partners (HRBPs), who serve as strategic partners in organizational decision-making. Despite growing literature on HR digitalization, research specifically examining the impact of Generative AI on HRBP roles remains limited. This study aims to map existing research on HRBP and Generative AI, analyze changes in HRBP roles and competencies, and identify emerging challenges and opportunities in the era of generative technologies. Employing a systematic literature review, the study examines scientific publications from 2018 to 2025 across multiple reputable databases. Findings reveal that Generative AI shifts HRBP responsibilities from traditional administrative and consultative functions toward strategic roles enhanced by AI-driven analytics. Emerging competencies, including AI literacy, data-driven consulting, and ethical decision-making, are increasingly crucial for effective HRBP performance. The study also highlights risks such as algorithmic bias, privacy concerns, and the need for ethical governance frameworks. Overall, this research provides a conceptual framework for the transformation of HRBP into an AI-augmented model and offers directions for future studies on integrating AI into strategic human resource functions
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan di Laulau Cafe Lebak Bulus
Full text linkIn today’s competitive cafe industry, customer satisfaction has become a crucial determinant of business sustainability and growth. LauLau Cafe Lebak Bulus faces the challenge of maintaining customer loyalty while delivering high-quality service and reasonable pricing. This study aims to examine the effect of service quality and price, both partially and simultaneously, on customer satisfaction at LauLau Cafe Lebak Bulus. A quantitative research approach with a survey method was employed. The population consisted of 7,655 cafe consumers, and a sample of 99 respondents was determined using Slovin’s formula and selected through simple random sampling. Data were collected through a structured questionnaire distributed directly and via WhatsApp, designed using Google Forms with closed-ended Likert scale questions. Data analysis was conducted using SPSS 26, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that both service quality and price have a positive and significant effect on customer satisfaction, individually and simultaneously. This finding highlights that customer satisfaction is influenced not only by the quality of service but also by the perceived fairness of pricing. Therefore, cafe management should continuously enhance service quality while maintaining competitive pricing strategies to foster customer loyalty, improve retention, and strengthen market position sustainably
Dampak Penerapan Sistem Blok terhadap Kepuasan Mahasiswa Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Medan
Full text linkUniversities are required to develop learning models that support effective learning processes and ensure student satisfaction. Medan State University has implemented a block system that organizes learning into intensive periods focusing on a single course at a time. This study aims to determine the effect of the block system on student satisfaction in the Management Department, Faculty of Economics. This research employed a quantitative approach using a structured questionnaire distributed to 50 students who participated in block-system learning. The instrument was validated and tested for reliability before use. Data were analyzed through descriptive statistics and simple linear regression after fulfilling classical assumption tests. The results show that all questionnaire items were valid and reliable, and the regression model met the assumptions of normality, homoscedasticity, and non-autocorrelation. Regression analysis indicates that the block system has a positive and significant effect on student satisfaction, expressed in the equation Y = 2.817 + 1.013X. The coefficient of determination (R² = 0.859) demonstrates that the block system explains 85.9% of the variation in student satisfaction. These findings confirm that the block system contributes meaningfully to improving focus, comprehension, and learning experience, which lead to higher satisfaction among Management students at Medan State University
Kualitas Konten Promosi Instagram @Atedoz.Photobooth terhadap Minat Beli Pelanggan Cabang Malabar
Full text linkThis study examines how the quality of promotional content on the Instagram account @atedoz.photobooth influences customer purchase intention at the Malabar branch. The research was motivated by the increasing role of social media content in shaping consumer decision-making, particularly in visually driven industries such as photobooth services. Using a quantitative explanatory approach, data were collected from 96 customers through online and offline surveys. The instrument’s validity and reliability were confirmed using Spearman’s Rho and Cronbach’s Alpha, with all items meeting the required standards. The data were further analyzed through descriptive statistics, a normality test using the Kolmogorov Smirnov method, and a correlation test applying Spearman’s Rank. The results indicate that all dimensions of content quality informativeness, relevance, visual appeal, and interactivity were perceived as high by respondents. The study also found a strong and significant positive correlation between content quality and purchase intention (? = 0.772; sig. 0.000). These findings demonstrate that well-designed promotional content on Instagram plays a meaningful role in enhancing transactional, referential, preferential, and exploratory interest among customers. The outcomes reinforce the importance of maintaining high-quality digital content as part of an effective promotional strategy
Peran Audit BPK dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Daerah Provinsi NTT Kota Kupang
Full text linkStrengthening transparency and accountability in regional financial management remains a critical challenge in the implementation of fiscal decentralization in Indonesia, particularly at the local government level. This study aims to analyze the role of the Audit Board of the Republic of Indonesia (BPK) in promoting transparency and accountability in the financial management of the Kupang City Government. Employing a qualitative descriptive approach, the research utilizes secondary data derived from BPK Audit Reports (LHP), Local Government Financial Reports (LKPD), and relevant regulatory documents. Data were analyzed through document review, data reduction, and interpretative analysis to identify patterns of audit findings and follow-up actions. The findings indicate that BPK audits contribute significantly to improving the quality of financial reporting, strengthening internal control systems (SPIP), and enhancing public access to financial information. In Kupang City, audit recommendations have encouraged improvements in asset administration, expenditure effectiveness, and regulatory compliance. Moreover, the level of follow-up on audit recommendations reflects a growing institutional commitment to accountability. This study concludes that BPK audits play a strategic role not only as a supervisory mechanism but also as a catalyst for strengthening good governance and public trust in local financial management
Persepsi Penumpang terhadap Kinerja Pengemudi Ojek Online: Studi Kualitatif pada Platform Transportasi Digital
Full text linkThe rapid growth of app-based motorcycle taxi services has transformed urban mobility in Indonesian cities, including South Tangerang, while simultaneously raising concerns about service quality, safety, and the fairness of performance evaluation systems. This study aims to explore passengers’ perceptions of online motorcycle taxi drivers’ performance using a qualitative phenomenological approach. A total of 30 active users were selected through purposive sampling, focusing on passengers who regularly use ride-hailing services and have experience providing ratings or reviews. Data were collected through in-depth interviews, non-participatory observations, and documentation of user reviews. The analysis followed Miles, Huberman, and Saldaña’s interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal five key themes shaping passengers’ perceptions: riding safety, driver responsiveness, communication and service etiquette, cleanliness and professional appearance, and perceived fairness of the rating algorithm. A statistical simulation based on respondents’ rating distributions produced an average score of 4.13 with a standard deviation of 1.11, indicating considerable variation in user experiences. These variations were strongly influenced by contextual factors such as traffic congestion, weather conditions, and route complexity. The study concludes that evaluating driver performance in app-based transportation services should not rely solely on technical skills, but must also integrate soft skills and situational operational factors. The findings highlight the need for improved training, a more transparent rating system, and algorithmic adjustments to support service quality and driver sustainability