Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Desentralisasi dan Ketimpangan Pembangunan Antar Daerah
Full text linkThis study aims to analyze the role of decentralization in promoting regional development and reducing interregional inequality. The research employs a qualitative descriptive approach by analyzing secondary data and reviewing relevant literature to identify factors affecting the effectiveness of decentralization. The results reveal that although decentralization has enhanced regional autonomy and development capacity, its impact on reducing inequality remains limited. Findings indicate that discrepancies in fiscal capacity, uneven infrastructure distribution, and varying quality of human resources are major obstacles to balanced development. In brief, while decentralization contributes positively to regional development, integrated efforts such as capacity building, infrastructure improvement, and targeted fiscal policies are necessary to significantly reduce inequality
Pengaruh Lingkungan Kerja Fisik dan Loyalitas Kerja terhadap Kinerja Pegawai pada Kecamatan Cibungbulang di Kabupaten Bogor
Full text linkEmployee performance is one of the most critical aspects that determine the quality of public services, especially at the sub-district government level. In this context, understanding the factors that influence performance, such as the physical work environment and work loyalty, becomes essential to improve service delivery and organizational effectiveness. This study aims to investigate the effect of the physical work environment and work loyalty on employee performance at the Cibungbulang Sub-District Office, Bogor Regency, both partially and simultaneously. This study employed a quantitative approach. The population consisted of 59 respondents, and a saturated sampling technique was used, meaning that the entire population was taken as the sample. As a result, the total sample size was 59 individuals. Data analysis was conducted through several stages, including validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The findings reveal that the physical work environment has a strong and positive relationship with employee performance. A conducive physical environment not only enhances comfort and safety but also supports productivity and motivation, leading to improved individual performance. Similarly, work loyalty shows a very strong connection to performance. Loyal employees tend to have a deeper commitment to their duties, greater responsibility, and a stronger drive to contribute to the organization's goals, which significantly improves their work output. When both variables—physical work environment and work loyalty—are examined together, they show a significant simultaneous effect on employee performance. This suggests that efforts to enhance physical workplace conditions and foster employee loyalty should be prioritized together, as their combined influence can drive meaningful improvements in public service performance
Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Kinerja Karyawan Koperasi Ambatoea Jaya Bogor
Full text linkEmployee performance is a critical factor in determining the success and sustainability of an organization, especially in cooperative institutions that rely heavily on human resources. Therefore, understanding the factors that influence employee performance is essential. This study aims to examine the effect of leadership style and compensation on employee performance. A quantitative method with an associative approach was employed to conduct this research. The population and sample consisted of employees of Koperasi Ambatoea Jaya Bogor, specifically in the Terminal Inspection Unit-T1. Instrument testing included validity and reliability tests. Classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity were also applied to ensure the robustness of the data analysis. The data were analyzed using simple linear regression, multiple linear regression, correlation coefficients, and the coefficient of determination. Hypothesis testing was conducted using t-tests and F-tests. The results showed that both leadership style and compensation have a positive and significant effect on employee performance. This indicates that better leadership and fair compensation are likely to improve employee outcomes. Simultaneously, these two variables contribute significantly to performance, though other external factors also play a role. The findings highlight the importance of a holistic human resource management approach in enhancing employee performance and achieving organizational goals
Pengaruh Pajak Reklame terhadap Pendapatan Asli Daerah Kota Kupang
Full text linkThis research investigates the influence of advertisement tax on the Local Own-Source Revenue (PAD) of Kupang City over the period from 2020 to 2024. As part of the regional tax system, advertisement tax contributes to the financing of regional development through the local government budget (APBD). While its share is relatively minor when compared to other local taxes such as those from restaurants, hotels, and parking, the advertisement tax still holds an important role in funding public services and infrastructure. The study employs a descriptive quantitative approach, with data gathered through interviews and official documents from the Regional Revenue Agency (BAPENDA) of Kupang City. The research focuses on comparing the annual targets and actual revenues from advertisement tax, as well as its contribution to overall PAD. The results show a fluctuating pattern in advertisement tax revenue, with the highest collection achieved in 2020 at 105.64% of the target, and the lowest in 2022 at only 54.28%. In 2024, the revenue reached around 66.9% of the planned target. Although inconsistent, advertisement tax remains a key element in supporting critical sectors such as education, healthcare, environmental sanitation, public infrastructure, and government operations. The study concludes that improving the management and enforcement of advertisement tax backed by firm regulations and effective oversight can increase its contribution to PAD and enhance the financial autonomy of the region
Manajemen Agribisnis Peternakan Sapi Perah Kecamatan Pujon Kabupaten Malang Jawa Timur
Full text linkPujon Sub-district is one of the biggest centrals that focus in milk production in Malang Regency. To reach succeed, dairy farmers in Pujon Sub-district have to know about agribusiness management. This study aims to analyze the agribusiness of dairy cow. The data were collected on September 2012 until January 2013 in Pandesari Village, Pujon Sub-district, Malang Regency, East Java. Primary and secondary data were used in this study. Primary data was taken through the interview with the dairy farmer. Secondary data was taken from relevant institutions sources. The analysis methods used qualitative description with management approach. Management is the process used to control or to direct a situation. The result of the study is the management of dairy farm agribusiness operated by dairy farmers is still have many weaknesses. It is because the maintenance of the dairy cows doesn’t well managed, such as: cleanness of shed and dairy cows are sleazy so the dairy cows will get mastitis disease easily, milking process doesn’t used warm towel when begin to redden, delays of milk handling can cause the fat content of milk at Pandesari Village amount of 2,6 percent (bellow normal standard), so it indicates that the fat content of milk is low and the milk has more than one million colony total bacteria
Pengaruh Return on Equity dan Non Performing Finance terhadap Capital Buffer pada Bank Umum Syariah di Indonesia
Full text linkThe background of this research lies in the importance of understanding how financial performance and financing quality influence the capital reserves that banks are required to maintain, especially within the framework of Islamic banking, which follows different principles compared to conventional banks. This study was conducted to examine and analyze the effect of Return on Equity (ROE) and Non-Performing Financing (NPF) on the Capital Buffer of Islamic Commercial Banks (Bank Umum Syariah) in Indonesia during the period of 2016–2022. The research employed a quantitative approach using secondary data obtained from the annual financial reports of five Islamic Commercial Banks in Indonesia from 2016 to 2022. The data analysis techniques used included descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that Return on Equity (ROE) did not have a significant effect on the Capital Buffer, indicating that bank profitability does not directly influence the level of capital reserves. On the other hand, Non-Performing Financing (NPF) had a significant effect, suggesting that the quality of financing or the level of problematic financing plays a crucial role in determining the capital buffer requirements. Simultaneously, ROE and NPF were found to have a significant effect on the Capital Buffer, implying that although ROE individually does not show a significant impact, in combination with NPF, it contributes to shaping capital policy in Islamic Commercial Banks
Dampak Ketengangan Geopolitik terhadap Investasi Asing Langsung (FDI) di Indonesia
Full text linkGlobal geopolitical tensions such as trade wars, military conflicts, and diplomatic rivalries have increasingly shaped the dynamics of foreign direct investment (FDI), creating uncertainty that disrupts investor confidence and reshapes global capital flows. This study aims to analyze how these geopolitical developments impact FDI inflows to Indonesia, a major emerging economy that aspires to become a high-income nation by 2045. Using a literature review approach supported by content analysis, this research synthesizes findings from academic journals, international economic reports, and policy documents published between 2019 and 2024. The results reveal that geopolitical tensions heighten investment risks, trigger capital flight, disrupt global supply chains, and cause currency depreciation, all of which negatively affect Indonesia’s investment climate. However, these global shifts also generate new opportunities. Indonesia may benefit from industrial relocation, particularly from multinational corporations seeking to diversify away from geopolitically sensitive regions. Additionally, Indonesia’s commitment to downstream industrialization and green economy development strengthens its investment appeal. To remain competitive, the country must accelerate structural reforms, improve human capital, and expand its digital infrastructure. Despite global uncertainty, Indonesia continues to maintain high FDI inflows, driven by relative political stability, large domestic market potential, and proactive government policy. This study contributes to a nuanced understanding of the risks and opportunities that geopolitical shifts present for emerging economies, especially in designing responsive investment strategies
Peningkatan Kinerja UKM: Peran Keunggulan Bersaing dalam Memoderasi Pengetahuan Produk dan Literasi Keuangan
Full text linkSmall and Medium Enterprises (SMEs) are essential drivers of Indonesia’s economic development, particularly in the informal sector. Despite their potential, food-based SMEs in Mataram continue to face challenges in sustaining competitive performance. This study aims to examine the effect of product knowledge and financial literacy on SME performance, with a specific focus on the moderating role of competitive advantage. The study adopts a quantitative approach using the Partial Least Squares (PLS) analysis method. A purposive sampling technique was employed, involving 160 food SME owners or managers in Mataram, Lombok, who have been operating for at least six months. Measurement validity was confirmed through outer loadings and AVE values, while hypothesis testing involved direct and moderating effects. The results show that both product knowledge and financial literacy have a significant and positive influence on SME performance. Product knowledge enhances marketing confidence, while financial literacy supports efficient resource management. Furthermore, competitive advantage significantly moderates the relationship between product knowledge and performance, reinforcing its effect. However, it does not significantly moderate the relationship between financial literacy and performance, suggesting that without a well-managed strategic edge, financial literacy alone cannot optimize performance outcomes. These findings underline the importance of integrating knowledge, financial acumen, and a sustained competitive advantage to achieve superior and sustainable SME performance. This study offers valuable practical insights for SME actors to strengthen strategic capabilities and contribute to regional economic resilience
Analisis SDM Berbasis Kompetensi di Fakultas Ekonomi dan Bisnis: Strategi Mendukung Akreditasi Unggul dan Kurikulum OBE
Full text linkIn the era of global competition and rapid innovation, higher education institutions are challenged to improve service quality and graduate competencies aligned with industrial demands. This study addresses the critical issue of how competency-based human resources (HR) contribute to achieving excellent accreditation and implementing the Outcome-Based Education (OBE) curriculum. The research was conducted at the Faculty of Economics and Business, Universitas Muhammadiyah Jakarta (FEB UMJ), using a quantitative approach. Data were collected through an online questionnaire involving 60 student respondents from semesters 3 to 7. The results revealed that 83% of respondents agreed or strongly agreed that lecturers delivered materials relevant to industry demands. Additionally, 85% perceived that administrative staff services supported students’ academic processes, and 80% acknowledged the positive contribution of HR performance to educational quality. Furthermore, 78% agreed that lecturers assigned tasks that enhanced students’ competencies, and 76% affirmed that learning processes were aligned with OBE principles. However, 15% of respondents expressed uncertainty or disagreement regarding the consistency of HR competencies and the effectiveness of the learning system, indicating a need for continuous quality improvement. This study concludes that HR at FEB UMJ has significantly contributed to both academic service quality and curriculum development. It recommends ongoing HR development through targeted training and strengthened collaboration to support sustainable academic excellence
Pengaruh Inklusi Keuangan, Persepsi Risiko dan Persepsi Persepsi Kemudahan terhadap Konsumen Pinjaman Online
Full text linkThe rapid growth of online loan platforms has transformed access to credit, especially for individuals who face barriers to traditional financial services. In Lombok Island, West Nusa Tenggara, Indonesia, honorary teachers often experience limited access to formal financing and have relatively low incomes, making them particularly vulnerable to financial risks and overindebtedness due to the increasing use of online loans. This study aims to empirically investigate how financial inclusion, risk perception, and perceived ease of use influence the behavior of online loan consumers, focusing specifically on this group of teachers. Using a quantitative research approach, data were collected from 100 honorary teachers through a structured survey. The instruments used in the study underwent validity and reliability testing, confirming their accuracy and consistency for the research context. The results of multiple linear regression analysis indicate that financial inclusion, risk perception, and perceived ease of use simultaneously and individually exert a positive and significant impact on the online loan consumption behavior of teachers. Notably, perceived ease of use emerged as the most influential factor, suggesting that the simplicity and convenience of accessing fintech lending platforms play a crucial role in driving adoption among this vulnerable population. These findings provide important insights for policymakers and financial educators to develop targeted financial literacy programs and inclusive fintech services. By emphasizing ease of use while addressing risk awareness and financial accessibility, stakeholders can better protect honorary teachers and similar vulnerable groups from the potential pitfalls associated with online loans, fostering safer and more responsible financial behavior