Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
Not a member yet
822 research outputs found
Sort by
Integrasi Rantai Pasokan dan Kinerja Operasi : Kapabilitas Rantai Pasokan sebagai Variabel Moderasi
Full text linkIn the era of dynamic competition and increasing supply chain complexity, operational performance is no longer solely determined by internal efficiency, but also by the degree of collaboration across the supply chain. However, previous studies have shown inconsistent findings regarding the direct impact of supply chain integration on operational performance, suggesting the presence of potential moderating variables. This study aims to investigate the effect of supply chain integration on operational performance, with supply chain capability acting as a moderating variable. The study involved a survey of 40 managers and owners of “Toko Serba 35.000” retail stores across the Sumatra region. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3.0, this research assessed the measurement and structural models through convergent validity, composite reliability, and hypothesis testing. The findings indicate that supply chain integration has a marginally significant positive effect on operational performance. Although supply chain capability alone does not directly influence performance, it significantly moderates the relationship between integration and operational outcomes. This implies that the benefits of integration are maximized when firms possess adequate supply chain capabilities such as agility and responsiveness. The study contributes to the dynamic capability theory by emphasizing the strategic role of internal capabilities in strengthening the impact of inter-organizational integration. Practical implications suggest that retail firms, particularly small and micro enterprises, should invest in developing their supply chain capabilities to leverage integration efforts for improved operational efficiency
Pengaruh Pendidikan dan Pelatihan (Diklat) terhadap Kinerja Karyawan pada PT. Tehnik Bayu Murni, Jakarta
Full text linkEmployee performance plays a crucial role in determining organizational success, particularly in highly competitive industries such as machinery and shipping. However, preliminary observations at PT. Tehnik Bayu Murni Jakarta indicate suboptimal employee performance, reflected in high absenteeism, low work discipline, and delays in task completion. This study aims to examine the effect of education and training (Diklat) on employee performance. A quantitative research method was employed using a simple random sampling technique involving 50 operational employees. Data were collected through structured questionnaires and analyzed using simple linear regression, Pearson correlation, and coefficient of determination with SPSS version 25. The validity and reliability tests confirmed the quality of the instrument. The results reveal a significant and positive influence of education and training on employee performance, as shown by a t-value of 5.944 (t-table = 1.677; p < 0.05) and a Pearson correlation coefficient of 0.651. The coefficient of determination (R²) indicates that 42.4% of the variation in employee performance can be explained by the training variable. These findings highlight the strategic importance of structured and relevant training programs in enhancing employee competence and organizational productivity. It is recommended that the company improve the relevance and delivery of training materials and regularly evaluate training outcomes to ensure sustainable performance improvements
Pengaruh Pelatihan terhadap Kinerja Karyawan pada PT. Jaya Kencana Jakarta
Full text linkIn the face of increasingly competitive business environments, organizations must enhance employee productivity through effective training programs. This study aims to examine the influence of training on employee performance at PT. Jaya Kencana Jakarta, where a gap persists between training implementation and actual performance improvement. A quantitative approach was applied, involving a survey of 50 permanent employees selected through total sampling. Data were collected using structured questionnaires and analyzed using simple linear regression, Pearson correlation, and coefficient of determination, assisted by SPSS version 27. The findings reveal that training significantly affects employee performance. The regression analysis indicates a positive linear relationship, with a regression coefficient of 0.560 and a significance level of 0.000. The correlation coefficient of 0.702 suggests a strong, positive relationship between training and performance, while the determination coefficient shows that training contributes 49.3% to performance variance. These results highlight the importance of well-designed and targeted training in enhancing workforce efficiency and effectiveness. The study provides practical insights for HR managers to improve training strategies and emphasizes the need for future research to consider additional variables such as motivation or leadership to gain a more comprehensive understanding of performance drivers
Pengaruh Tax Avoidance, Agency Cost Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kepemilikan Institutional Sebagai Variabel Moderasi
Full text linkFirm value is a crucial indicator for investors as it reflects both the company’s performance and long-term competitiveness. Prior studies on the effects of tax avoidance, agency cost, and capital structure on firm value have shown inconsistent results, particularly regarding the role of institutional ownership in moderating these relationships. This study aims to examine the effect of tax avoidance, agency cost, and capital structure on firm value with institutional ownership as a moderating variable. The research uses a quantitative approach with panel data from 21 food and beverage companies listed on the Indonesia Stock Exchange during 2020-2023, resulting in 84 firm-year observations. Data were analyzed using panel regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) assisted by EViews 13. The findings indicate that simultaneously, tax avoidance, agency cost, and capital structure affect firm value. Partially, tax avoidance and agency cost do not significantly influence firm value, while capital structure has a positive effect. Furthermore, institutional ownership strengthens the moderating effect on the relationship between tax avoidance and capital structure with firm value, but fails to moderate agency cost. These results highlight the importance of institutional ownership in enhancing governance and sustaining firm value in the consumer non-cyclical sector
Pengaruh Kompetensi Manajerial Kepala Sekolah terhadap Peningkatan Kinerja Guru MIS. Mathla'ul Anwar se-Desa Leuwibatu
Full text linkThe performance of teachers plays a crucial role in achieving educational goals, and it is strongly influenced by the leadership and managerial competence of school principals. This research was conducted to examine the influence of principals' managerial competence on the performance of teachers at MIS Mathla’ul Anwar in Leuwibatu Village. Managerial competence includes aspects such as planning, organizing, evaluating, and leading, which are essential for creating a supportive and effective school environment. This study employed a quantitative approach using a survey method. The population consisted of all 24 classroom teachers at MIS Mathla’ul Anwar, and a saturated sampling technique was used. Data were analyzed using simple linear regression with SPSS version 25, preceded by descriptive analysis, data quality tests, classical assumption tests, and hypothesis testing. The results showed that the principal's managerial competence has a significant and positive influence on teacher performance, particularly in areas of lesson preparation, delivery, and assessment. This suggests that the more competent the principal is in managing the school, the better the teachers perform. However, the study also indicates that other factors such as teacher professionalism, availability of learning facilities, and support from the school environment also contribute to teacher performance
Determinasi Pengungkapan Emisi Karbon di Indonesia: Kajian Profitabilitas, Kinerja Lingkungan, Tekanan Stakeholder dan Media Exposure
Full text linkClimate change and increasing carbon emissions have become urgent global challenges that require stronger corporate accountability. In Indonesia, carbon emission disclosure remains voluntary and inconsistent, raising questions about its determinants. This study aims to provide a comprehensive analysis of internal and external factors influencing carbon emission disclosure, specifically profitability, environmental performance, stakeholder pressure, and media exposure. Using a literature review approach, 20 peer-reviewed articles published between 2021 and 2025 were systematically selected and analyzed through content analysis. The findings reveal that profitability shows mixed results, ranging from positive to insignificant or even negative effects, depending on industrial context and management policy. Environmental performance tends to positively influence disclosure, especially among firms with high PROPER ratings, though some studies still report weak relationships. Stakeholder pressure generally encourages greater disclosure, yet in certain regulatory settings it may be insignificant or negative. Media exposure demonstrates inconsistent roles, with some studies finding it supportive, while others consider it reactive and limited. These variations highlight that carbon emission disclosure practices in Indonesia are not yet standardized and are shaped by industry characteristics, regulatory strength, and managerial discretion. The study contributes by synthesizing recent evidence and offering implications for regulators, corporations, and future research on environmental transparency
Peran Kepemimpinan dan Kompensasi dalam Meningkatkan Kepuasan Kerja Dosen: Analisis Kausalitas
Full text linkJob satisfaction among lecturers is a crucial factor in improving the quality of higher education. Various studies indicate that leadership and compensation play significant roles in shaping lecturers' job satisfaction. However, challenges remain in ensuring these aspects function optimally within academic institutions. This study aims to analyze the influence of leadership and compensation on lecturers' job satisfaction. The research employs a quantitative method using multiple linear regression analysis. Data were collected through a survey of lecturers at a university and analyzed to examine the relationship between leadership, compensation, and job satisfaction. The results show that leadership and compensation have a positive and significant influence on lecturers' job satisfaction, with a determination value of 0.755. This finding indicates that these two factors contribute substantially to shaping job satisfaction among lecturers. These findings highlight the need for higher education institutions to enhance leadership quality and implement a fair and competitive compensation system to create a more productive work environment. Therefore, this study provides insights for university administrators in designing strategic policies to improve lecturers' satisfaction and performance
Accreditation Learning Technology and Education Quality in Arabic Language Education Study Program
Full text linkEducational technology has become an important factor in improving the quality of higher education, including in the Arabic Language Education Program. With the increasing complexity of accreditation requirements, the use of digital systems, such as Learning Management Systems (LMS) and tracer studies, has become an effective solution for enhancing learning efficiency and evaluating graduates. This study aims to analyze the role of educational technology in supporting academic accreditation and improving graduates' competitiveness in the job market. A quantitative and qualitative research approach was used through surveys and literature reviews. The results showed that the integration of technology in academic processes significantly contributes to learning effectiveness and the accuracy of tracer study data. Additionally, implementing digital systems enables more efficient and transparent management of academic data. Therefore, institutional support in providing infrastructure and technology training is essential to maximize the benefits of digital education and ensure the improvement of educational quality and graduates' competitiveness
Kajian Sosiologi Hukum terhadap Potret, Eksistensi dan Peran Alumni Program Studi Magister Ekonomi Syariah Pascasarjana IAIN Kudus Tahun 2016-2021
Full text linkThe aim of the research is to find out: (1) a portrait profile of the existence and role of alumni of the Master of Sharia Economics study program at IAIN Kudus and the use of alumni. At the same time knowing the waiting period for sharia economics master's alumni, the relevance of the study program to the needs of the job market and the responses of alumni users. The research is descriptive qualitative using survey methods. The analysis was carried out using percentages and used 3 stages, namely data reduction, data presentation and conclusion drawing. The results of the research, namely a search using the tracer study instrument, provide an illustration that, firstly, a portrait of the existence and role of alumni of the 2016-2021 postgraduate sharia economics master's study program at IAIN Kudus has been well received by the user community in a professional manner with several reasonable adjustments made by parties related to developing the professionalism of alumni performance. Second, the perception of alumni users of the 2016-2021 IAIN Kudus Postgraduate sharia economics master's study program is that they are satisfied with the good and very good records and are proud and helped by the presence of alumni of the sharia economics study program in their workplace with adjustments to certain fields according to the social conditions of society faced by the graduate users. Users suggest increasing alumni competency in the field of foreign languages, especially English, self-development skills or abilities, as well as mastery of technology that needs to be further developed
Analisis Pengaruh Likuiditas, Pertumbuhan Aset, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Syariah: Studi Empiris pada Perusahaan yang Tergabung Dalam Index JII Periode 2020 – 2023
Full text linkThis research aims to analyze the influence of liquidity, asset growth and company size on the profitability of companies in the JII index listed on the Indonesia Stock Exchange during the 2020-2023 period. Based on the purposive sampling method, this research used fourteen companies as research samples. The analytical method used in this research is multiple regression analysis carried out with the help of SPSS software. The results of this research show that liquidity, asset growth and company size have a significant effect on profitability simultaneously. The results of this research also show that asset growth has a significant effect on profitability, while liquidity and company size do not have a significant effect on the profitability of companies in the JII index listed on the Indonesia Stock Exchange during the 2020-2023 period