Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Kompetensi Sumber Daya Manusia dan Peran Audit Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Full text linkThe quality of local government financial statements is a key indicator of accountability and transparency in public financial management. In practice, however, problems such as recording errors, non-compliance with accounting standards, and weak internal oversight are still frequently encountered. This study aims to examine the effect of human resource competence and the role of internal audit on the quality of local government financial statements. A quantitative approach was employed using a survey method, with primary data collected through questionnaires distributed to employees involved in financial management and internal supervision within local governments. The data were analyzed using multiple linear regression after conducting data quality tests and classical assumption tests. The results indicate that human resource competence has a positive and significant effect on the quality of financial statements, suggesting that employees’ knowledge, skills, and experience play an essential role in producing reliable financial reports. Furthermore, the role of internal audit is also found to have a positive and significant effect by strengthening supervision, evaluation, and internal control processes. These findings emphasize that improving the quality of local government financial reporting requires both enhanced human resource capacity and effective internal audit functions
Pengaruh Perencanaan Produksi terhadap Ketepatan Waktu Penyajian dan Kepuasan Konsumen pada Restoran D’Cost
Full text linkThis study aims to examine the effect of Production Planning on Service Timeliness and Customer Satisfaction at D’Cost Restaurant. A quantitative approach was employed using a survey method involving 400 customers, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with a second-order reflective–reflective model. The measurement model evaluation indicates that all constructs meet the required validity and reliability criteria. The structural model results reveal that Production Planning has a positive and significant effect on Service Timeliness. Furthermore, Service Timeliness significantly influences Customer Satisfaction, while Production Planning also exerts a significant direct effect on Customer Satisfaction. The mediation analysis confirms that Service Timeliness serves as a partial mediator in the relationship between Production Planning and Customer Satisfaction. These findings highlight that effective production planning enhances customer satisfaction primarily through timely and consistent service delivery. This study provides practical implications for restaurant management by emphasizing the importance of integrated operational planning to improve service quality and customer satisfaction
Peran Kepemimpinan Ketua Sekaa Teruna Eka Bhakti Banjar Basang Tamiang dalam Mengelola Organisasi
Full text linkThis study examines the leadership performance of the Chairperson of Sekaa Teruna Eka Bhakti in responding to declining youth participation and organizational challenges triggered by modernization in Banjar Basang Tamiang, Desa Adat Kapal, Bali. The research aims to explain how leadership practicesparticularly in decision-making, communication, conflict management, and adaptationcontribute to the effectiveness and continuity of a traditional youth organization. Using a qualitative descriptive approach, data were collected through passive observation, semi-structured interviews with seven purposively selected informants, and documentation of organizational activities. The data were analyzed through an interactive model involving data reduction, display, and verification. The findings show that the chairperson applies a leadership style that balances structured planning with flexible responses to situational needs. Decisions are formulated through participatory discussions, supported by clear communication and accountability. Conflict is addressed through dialogue, while technology is used to strengthen coordination and information flow. This leadership approach encourages member involvement, maintains organizational cohesion, and helps the community navigate cultural shifts. Overall, the study highlights that effective leadership in community-based youth organizations requires a combination of cultural grounding and adaptive management to sustain relevance amid social change
Dinamika Pengaruh Perkembangan E-Commerce terhadap Transformasi Pola Konsumsi Mahasiswa Universitas Katolik Widya Mandira Kupang
Full text linkThe rapid expansion of digital technology has reshaped consumer behavior, especially among students who are highly familiar with online platforms. This study examines how the development of e-commerce influences the transformation of consumption patterns among students at Widya Mandira Catholic University, Kupang. Using a descriptiveexploratory approach supported by survey data, the research explores the level of adoption, purchasing preferences, and behavioral changes that emerge as students increasingly rely on digital shopping platforms. The findings show that e-commerce has become deeply embedded in students’ daily activities, with most respondents indicating a strong preference for online shopping due to accessibility, flexible payment options, and the appeal of promotions and discounts. Reviews and product ratings also play a decisive role in shaping purchasing decisions, reflecting the growing importance of social validation in digital consumption. Alongside these benefits, the study identifies several behavioral shifts, including more frequent purchases, a tendency toward impulsive buying, and challenges in controlling expenses. Despite this, many students report maintaining awareness of these tendencies and attempting to manage their online shopping more responsibly. Overall, the study highlights that e-commerce is not only a practical tool for fulfilling daily needs but also a significant force driving changes in consumption habits among university students in the digital era
Analisis Kontribusi BUMDes Inahuk terhadap Pendapatan Asli Desa Mata Air Tahun 2024, Kecamatan Kupang Tengah
Full text linkThis study examines the contribution of Inahuk Village-Owned Enterprise (BUMDes) to the Original Village Income (PADes) of Mata Air Village in 2024. The research was conducted to address the main problem that the village’s economic potential, particularly the Sulamanda Beach asset, has not been optimally managed due to the non-functioning of BUMDes in recent years. A qualitative descriptive approach was applied, supported by interviews with the Village Head, BUMDes administrators, and community members, as well as observations and document analysis. Data were analyzed using the Miles and Huberman model through data reduction, presentation, and conclusion drawing. The findings show that BUMDes Inahuk did not provide any financial contribution to PADes in 2024. This condition stems from inactive business units, the absence of financial reports since 2023, weak managerial performance, and a lack of accountability from the management. The village government also failed to implement adequate supervision, resulting in operational stagnation. As a consequence, the management of Sulamanda Beach was temporarily taken over by the village government to ensure that village revenue could still be collected. These results highlight the gap between the expected role of BUMDes and its actual operation. Strengthening governance, improving managerial capacity, and clarifying institutional roles are essential steps to revitalize BUMDes Inahuk so it can contribute meaningfully to PADes and support local economic development
Pengaruh Literasi Perpajakan dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Mahasiswa Akuntansi Universitas Bina Sarana Informatika
Full text linkLow taxpayer compliance remains a persistent challenge in Indonesia, particularly among prospective taxpayers such as university students. This study aims to examine the effect of tax literacy and tax digitalization on taxpayer compliance among accounting students at Bina Sarana Informatika University, Slipi Campus. A quantitative research design was employed using primary data collected through structured questionnaires distributed to 74 students selected by random sampling. Tax literacy, tax digitalization, and taxpayer compliance were measured using Likert-scale indicators. The collected data were analyzed using multiple linear regression with SPSS version 21, preceded by validity, reliability, and classical assumption tests. The findings reveal that tax literacy has a positive and significant effect on taxpayer compliance, indicating that a higher level of understanding of tax regulations encourages more compliant behavior. In contrast, tax digitalization does not show a significant effect on compliance when examined individually, suggesting that technological availability alone is insufficient to shape compliance behavior. However, when analyzed simultaneously, tax literacy and tax digitalization jointly have a significant influence on taxpayer compliance. These results highlight the importance of strengthening tax education while aligning digital tax systems with users’ readiness to ensure sustainable compliance in the future
Keterkaitan Konten Reels Instagram pada Minat Beli Pengikut @Cannie.Gift pada Aplikasi Instagram
Full text linkThe rapid growth of short-video features on social media has encouraged businesses to optimize Instagram Reels as a digital marketing tool to stimulate consumer purchase intention. However, empirical evidence on how Reels content influences purchase intention in emotionally driven businesses such as florist and gift shops remain limited. This study aims to analyze the relationship between Instagram Reels content and the purchase intention of followers of the Cannie Gift and Florist Instagram account. A quantitative explanatory approach was employed, with data collected from 92 active followers using purposive sampling. Reels content was measured through visual-audio quality, creativity and message clarity, posting frequency, and interactivity, while purchase intention was assessed through product interest, information-seeking behavior, willingness to buy, and recommendation tendency. Data were analyzed using Spearman Rank correlation after validity and reliability tests confirmed the robustness of the instrument (Cronbach’s Alpha = 0.812). The results indicate a strong and significant positive relationship between Reels content and purchase intention (? = 0.687; p < 0.001). Among the indicators, presentation style and visual-audio quality showed the strongest association with purchase intention. These findings demonstrate that well-designed and engaging Reels content plays a crucial role in enhancing consumer interest and encouraging purchasing intentions in florist and gift businesses
Penerapan Audit Internal pada Organisasi Perangkat Daerah
Full text linkThe effectiveness of internal audit remains a critical issue in Regional Government Organizations (OPD), particularly in ensuring accountable and transparent financial management. In practice, internal audit functions often face limitations related to auditor competence, institutional support, and follow-up of audit recommendations. This study aims to examine the implementation of internal audit in OPD, analyze audit procedures conducted by Regional Inspectorates, and identify key factors influencing audit effectiveness. The research employs a qualitative descriptive approach through a structured literature review. Data were collected from scientific journals, government regulations, books, and prior empirical studies, and analyzed using content analysis to identify recurring themes and patterns. The results indicate that internal audit plays a significant role in strengthening internal control systems, improving regulatory compliance, and enhancing the reliability of financial reporting in local governments. The Regional Inspectorate conducts various audit activities, including financial audits, performance audits, specific-purpose audits, evaluations, reviews, and monitoring. However, audit effectiveness is constrained by limited budgets, uneven auditor competencies, weak information system integration, and administrative challenges. Strengthening auditor capacity, improving institutional support, and ensuring leadership commitment to audit follow-up are essential to enhance the role of internal audit in regional governance
Pengaruh Pengalaman Kerja Audit, Tekanan Waktu dalam Penyelesaian Audit terhadap Kinerja Audit Internal
Full text linkInternal auditing plays a crucial role in supporting transparency, accountability, and effective corporate governance within organizations. However, the performance of internal auditors is often influenced by individual and situational factors, particularly work experience and time pressure during audit completion. Limited experience may reduce auditors’ ability to identify risks accurately, while excessive time pressure can lead to rushed procedures and decreased audit quality. This study aims to examine the influence of auditor work experience and time pressure on internal audit performance. The research employs a qualitative approach using a library research method by reviewing and analyzing relevant literature from academic journals, books, and previous empirical studies related to internal auditing. The analysis indicates that auditor work experience has a positive effect on internal audit performance, as experienced auditors demonstrate higher technical competence, better judgment, and more effective audit execution. In contrast, time pressure has a negative impact on audit performance because it increases the likelihood of procedural omissions and judgment errors. These findings suggest that improving auditor experience and managing audit time allocation are essential to maintaining high-quality internal audit performance
Peran Audit Internal Dalam Mencegah Kecurangan (Fraud) pada Organisasi Pemerintah Daerah
Full text linkLocal governments have a major responsibility in managing public finances and ensuring accountable public services. Nevertheless, cases of fraud such as budget misuse, financial report manipulation, and irregularities in procurement processes are still frequently identified. These conditions indicate weaknesses in internal control mechanisms and highlight the importance of internal audit functions. This study aims to examine the role of internal audit in preventing fraud within local government organizations in Indonesia. The research employs a library research method by reviewing relevant books, regulations, and recent scientific journals related to internal audit, fraud prevention, and public sector governance. The findings indicate that internal audit plays a strategic role in fraud prevention through three main mechanisms: fostering an organizational culture that emphasizes integrity and ethical values, implementing and evaluating anti-fraud control systems, and developing continuous and independent oversight processes. In addition, the effectiveness of internal audit is supported by proper audit planning, comprehensive field audit implementation, and consistent follow-up of audit findings. However, the study also reveals that the optimal role of internal audit is constrained by limited human resources, budgetary restrictions, and insufficient support from organizational leadership. Strengthening institutional commitment and auditor capacity is therefore essential to enhance fraud prevention in local government