Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Implementasi Software Solidworks dalam Perancangan Produksi Lemari untuk Efisiensi Waktu Produksi
Full text linkThe design of furniture products, such as cabinets, requires precision and considerable time, especially in the design and prototyping stages. With the development of technology, the use of computer-aided design (CAD) software such as Solidworks is a solution to improve efficiency in product design. This journal discusses the implementation of Solidworks in cabinet planning, with a focus on reducing production time and improving design accuracy. Through the use of Solidworks, the design process can be digitized, allowing designers to create more accurate and easily modifiable 3D models, and reducing errors that often occur in manual design. In addition, the simulation and analysis features in Solidworks also facilitate the identification of problems before the production stage begins, thereby reducing the risk of errors in the manufacture of cabinets. The results of this software application show that the time required to design cabinets can be significantly reduced, by increasing the efficiency of production time, reducing material waste, and accelerating prototyping. Therefore, the use of Solidworks is very effective in improving time efficiency and product quality in the furniture industry
Peran Public Ownership dalam Memoderasi Hubungan Growth Option, Investment Opportunity Set, Corporate Governance dengan Kinerja Keberlanjutan: Studi Empiris pada Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2019-2023
Full text linkThis research examines the influence of growth options on sustainability performance, the influence of investment opportunity sets on sustainability performance, the influence of corporate governance on sustainability performance in primary consumer goods sector companies on the Indonesia Stock Exchange. This research also examines the role of public ownership as a moderator. The research method used in this research is the Quantitative Research Method with Purposive sampling. By using the eviews program, this research has proven that the Investment Opportunity Set has an effect on sustainability performance, while Growth Options and Corporate Governance have no effect on sustainability performance. At the same time, this research also finds that public ownership can weaken the influence of corporate governance on sustainability performance
Strategi Optimalisasi Produksi dan Keuntungan Ayam Geprek Menggunakan Metode Simplex: Studi Kasus Ayam Geprek AA Ray
Full text linkThis research aims to assist Ayam Geprek restaurants in optimizing the production of Ayam Geprek using the simplex method. The primary objectives are: 1) To determine the ideal number of Ayam Geprek to be produced to maximize profits, 2) To analyze whether the current production of Ayam Geprek has already achieved maximum profitability, 3) To assess the efficiency of raw material and resource utilization in the production process, and 4) To evaluate the impact of the simplex method on profit changes and resource utilization. Data for the research was collected through direct observation, involving information about raw materials, labor, and customer demand. The analysis was conducted using QM for Windows software to determine the optimal results. The findings indicate that the simplex method can help improve efficiency, utilize resources more effectively, and maximize profits.Warung Makan Ayam Geprek AA Ray faces challenges in managing production optimally to maximize profits. Based on both manual calculations and the simplex method using QM for Windows, it was found that the maximum profit of 850,000 can be achieved by producing 0.5 units of Ayam Geprek (X1) and 3 units of Lele Geprek (X2)
Penggunaan Podcast sebagai Alat Komunikasi Pemasaran Studi Kasus Penerimaan Mahasiswa Baru Universitas Pamulang
Full text linkPodcasts as a digital audio medium have experienced rapid growth in recent years. Its flexible and accessible format makes it an effective tool for conveying information and building relationships with audiences. Marketing communication is a means used in an effort to inform, persuade and remind consumers either directly or indirectly about the products and brands they sell. Marketing communication is a means used in an effort to inform, persuade and remind consumers either directly or indirectly about the products and brands they sell. The purpose of this research is to determine the use of podcasts as a marketing communication tool: Case Study of Pamulang University New Student Admissions. This research uses interpretative qualitative research methods. There are several techniques that can be used for the data collection process. In this research, the data collection techniques used were observation, documentation, literature study. The research results show that Podcasts have become an effective medium in Pamulang University's marketing communications strategy. Through podcasts, universities can convey various important and interesting information to prospective students in a more personal and easily accessible way. In addition, podcasts provide flexibility for prospective students to listen to information anytime and anywhere. The audio format presented in podcasts allows listeners to absorb information more comfortably compared to reading brochures or viewing promotional videos. Podcasts can create a stronger emotional connection with prospective students
Pengaruh Pelayanan dan Fasilitas Poli Gigi terhadap Kesiapan Tempur Prajurit Pasmar 2
Full text linkThe Marine Corps is tasked with developing the strength and operational readiness of its units and fostering maritime potential into a force for sea defense and security under the Chief of Naval Staff's responsibility. This study aims to analyze the impact of service quality and dental clinic facilities at on the combat readiness of Pasmar 2 personnel. Using a quantitative approach with a descriptive method, the research involved 98 respondents selected from a total population of 7,461 personnel. Data was collected through questionnaires designed to assess respondents' perceptions of the service quality and dental clinic facilities and their impact on combat readiness. The independent variables include service quality and the completeness of dental clinic facilities, while the dependent variable is the combat readiness of personnel. Data analysis was conducted using SPSS version 27, covering validity tests, reliability tests, and regression analysis. The results indicate that both service quality and dental clinic facilities significantly affect personnel's combat readiness, both individually (partial) and collectively (simultaneous). Key influencing factors include the availability of specialist medical staff, adequate medical equipment, and the efficiency of dental health care processes
Pengaruh Beban Kerja dan Totalitas Kerja terhadap Subjective Well-Being (SWB) Prajurit Pasmar 1 dalam Mendukung Tugas Pokok Korps Marinir
Full text linkThe Indonesian National Army (TNI) is part of the general public that is specially prepared to carry out the task of defending the country and nation, as well as maintaining national defense and security. The Indonesian Navy has the task of carrying out the duties of the TNI naval force in the field of defense, enforcing the law and maintaining security in the national jurisdictional sea area in accordance with the provisions of national law and ratified international law, carrying out the duties of the TNI in the development and development of naval force in supporting the main tasks of the Marine Corps, namely fostering strength and capability and operational readiness as a landing force of the Indonesian Navy in the context of projecting power to land by sea. This research is a type of descriptive quantitative research with a survey method. The purpose of this study was to determine whether there is an effect of workload on the Subjective Well-Being (SWB) of Pasmar I soldiers in supporting the main tasks of the Marine Corps, whether there is an effect of total work on the Subjective Well-Being (SWB) of Pasmar I soldiers in supporting the main tasks of the Marine Corps and whether there is an effect of workload and total work simultaneously on the Subjective Well-Being (SWB) of Pasmar I soldiers in supporting the main tasks of the Marine Corps. obtained t-count value on the Workload variable of 5.933 and the t-table obtained is 1.649, the t-count value on the Work Totality variable obtained is 13.289 while the t-table obtained is 1.649, the f-count value on the Workload and Work Totality variables obtained is 938.881, meaning that if f count> f table and significance value <0.05. So it can be interpreted that there is an influence of Workload and Work Totality simultaneously on Subjective Well-Being
Pengaruh Lingkungan Kerja Fisik dan Budaya Kerja terhadap Kinerja Karyawan pada PT. Cakrabuana Consultants Jakarta Selatan
Full text linkThe urgency of this research lies in the growing recognition that both the physical work environment and organizational culture significantly impact employee performance, especially in increasingly competitive business landscapes. This study aims to examine the influence of the physical work environment and work culture on employee performance at PT. Cakrabuana Consultants, South Jakarta. Using a quantitative observational method, data were collected from 80 employees and analyzed through multiple linear regression with the assistance of SPSS version 26. The findings reveal that both the physical work environment and work culture independently and collectively have a significant positive effect on employee performance. A conducive physical work environment enhances comfort, focus, and motivation, while a strong, supportive work culture fosters engagement, discipline, and collaboration. The analysis suggests that improving both factors can lead to a meaningful increase in employee productivity and effectiveness. These results underline the importance for organizations to invest in physical workspace improvements and cultivate a positive, performance-oriented culture. Such efforts can lead not only to better individual outcomes but also to enhanced organizational success. The implications highlight that management should prioritize workplace conditions and cultural development as strategic assets in human resource management
Mampukah Financial Performance Memoderasi Defered Tax dan Ukuran Perusahaan terhadap Penghindaran Pajak
Full text linkThis study addresses the critical need to understand how financial performance influences the relationship between deferred tax, company size, and tax avoidance, particularly within the manufacturing sector of the Indonesia Stock Exchange. By employing a quantitative research design with an associative approach, this research utilizes secondary data collected from selected manufacturing firms over a four-year period. The panel data regression analysis, conducted using Eviews version 12, allows for an in-depth examination of these dynamics. Findings reveal that financial performance plays a significant moderating role in the impact of deferred tax on tax avoidance, suggesting that stronger financial health can influence corporate tax strategies related to deferred tax. However, financial performance does not appear to alter the relationship between company size and tax avoidance, indicating that size-related tax behaviors operate independently of a firm’s financial condition. These insights provide valuable implications for policymakers and corporate managers by highlighting the importance of financial performance in shaping tax practices related to deferred tax, while also suggesting that company size remains a consistent factor regardless of financial strength. Understanding these nuances aids in designing more effective regulatory frameworks and corporate governance policies aimed at minimizing tax avoidance behaviors in emerging markets. This study contributes to the broader discussion on corporate taxation by clarifying the conditional effects of financial metrics on tax-related decisions
Dampak Globalisasi terhadap Perekonomian Indonesia
Full text linkGlobalization has transformed the structure of national economies by enhancing cross-border trade, investment, and technological flows. In Indonesia, this phenomenon presents both opportunities and risks. The country benefits from increased foreign direct investment (FDI), export expansion, and access to advanced technologies, which have collectively supported economic growth and job creation. However, globalization also exposes Indonesia to external vulnerabilities, such as fluctuations in global commodity prices, balance of payments pressures, and financial market instability. This study aims to analyze the dual impact of globalization positive and negative on Indonesia’s economy, with a particular focus on international trade flows, foreign investment, industrial competitiveness, and economic inequality. Using a literature review method, the study synthesizes data and findings from relevant academic publications, policy reports, and credible sources. The analysis reveals that while globalization accelerates economic integration and productivity, it also widens income disparity and weakens the domestic industrial base in the absence of adaptive national policies. Indonesia's heavy reliance on imported goods and short-term capital inflows further increases economic fragility. Therefore, strategic policy responses are essential to mitigate the adverse effects and harness the benefits of globalization. These include strengthening domestic industries, enhancing human capital, and promoting inclusive economic development. The study concludes that globalization, if managed wisely, can serve as a catalyst for sustainable and equitable growth in Indonesia
Analisis Persepsi Wajib Pajak terhadap Implementasi Core Tax Administration System Ditinjau dari Relative Advantage (Studi Kasus PT XYZ)
Full text linkThe implementation of the Core Tax Administration System (CTAS) by the Directorate General of Taxes in Indonesia represents a significant shift toward a more digital and integrated tax administration system. However, in practice, several challenges have emerged, especially from the perspective of taxpayers as system users. This study aims to analyze the perception of PT XYZ a state owned enterprise as a corporate taxpayer regarding the implementation of CTAS in terms of relative advantage. It also explores perceived weaknesses of the system and assesses the effectiveness of related dissemination efforts. A qualitative descriptive approach with a case study method was employed, involving in-depth interviews with experienced tax staff. The analysis used Miles and Huberman's interactive model to identify key patterns. Findings indicate that CTAS offers a relative advantage primarily in the area of work convenience, such as improved accessibility to tax documentation and integration of payment and reporting processes. However, benefits in terms of speed, prestige, economic value, and system usability were found to be limited or insignificant. Key challenges identified include frequent system errors, server instability during peak periods, and rigid ID billing procedures. Moreover, the lack of adequate training and early socialization further hindered smooth adaptation. These findings underline the importance of user-centered improvements to ensure the long-term success of digital tax reform initiatives