Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Beban Kerja dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan PT Inoac Polytechno Indonesia di Karawang Jawa Barat
Full text linkIn the context of industrial growth and increasing performance demands, employee productivity has become a crucial focus for organizational success. PT Inoac Polytechno Indonesia, located in Karawang, West Java, faces challenges related to optimizing employee performance amidst varying workloads and physical work environment conditions. This study aims to examine the influence of workload and physical work environment on employee performance. The research employed a causal associative method with a quantitative approach. The population consisted of 80 employees, with total sampling (saturated sampling) used as the sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The findings reveal that both workload and physical work environment have a significant influence on employee performance, both partially and simultaneously. A well-managed workload positively impacts productivity, while a supportive physical work environment enhances work efficiency. When these two factors are optimized together, their combined influence significantly strengthens employee performance. The implications of this study emphasize the importance of managerial strategies in balancing workload distribution and maintaining a conducive work environment to enhance overall employee well-being and performance in the long term
Meningkatkan Loyalitas Guru: Work Life Balance, Lingkungan Kerja Fisik, dan Kepuasan Kerja
Full text linkThis study investigates the factors influencing the loyalty of honorary teachers at the Nurul Haramain Putri NWDI Narmada Islamic Boarding School. Teacher loyalty is essential for the sustainability of educational institutions, yet it is often challenged by difficulties in maintaining work–life balance, limited physical facilities, and varied levels of job satisfaction. The objective of this research is to analyze the effects of work–life balance, physical work environment, and job satisfaction on teacher loyalty, both individually and collectively. A quantitative descriptive method was employed, with a sample of 60 respondents selected purposively from a population of 200 honorary teachers. Data were collected through validated and reliable questionnaires and analyzed using multiple linear regression with SPSS 22. The results reveal that work-life balance has a positive and significant effect on teacher loyalty, while the physical work environment and job satisfaction show positive but insignificant effects. These findings suggest that improving work-life balance should be prioritized to strengthen teacher loyalty, while improvements in physical facilities and job satisfaction remain necessary as supporting factors
Pengaruh Job Insecurity dan Emotional Exhaustion terhadap Kinerja Perawat RSU Tangerang
Full text linkThe increasing demand for high-quality healthcare services has made the performance of nurses a critical component in achieving organizational effectiveness, particularly in public hospitals. However, contract nurses often face psychological pressures that can affect their work performance. This study was conducted to investigate the influence of job insecurity and emotional exhaustion on the performance of contract nurses at RSU Tangerang, addressing a pressing issue in human resource management in the healthcare sector. Using a quantitative approach with an associative research design, data were collected from 150 contract nurses, selected from a population of 240 using the Slovin formula. The data were obtained through closed-ended questionnaires distributed via WhatsApp, using a Likert scale for measurement. Analysis was conducted using multiple linear regression with SPSS 25. The findings reveal that both job insecurity and emotional exhaustion negatively affect nurse performance. Job insecurity leads to reduced motivation and a sense of uncertainty, while emotional exhaustion diminishes energy and professional engagement. These results imply that improving employment stability and providing emotional support are essential strategies for hospital management to enhance nurse performance. Future policy and managerial decisions should consider these psychological aspects to maintain service quality and workforce sustainability
Motivasi Kerja sebagai Mediasi : Pengaruh Kompensasi Finansial dan Pengembangan Karyawan terhadap Kepuasan Kerja
Full text linkEmployee satisfaction is a crucial factor in sustaining cooperative performance, particularly in organizations where human resources represent the core asset. However, inconsistencies in prior studies regarding the effect of financial compensation and employee development on job satisfaction indicate the need for further investigation. This study aims to analyze the influence of financial compensation and employee development on job satisfaction, with work motivation as a mediating variable. A quantitative associative approach was applied, using a saturated sampling technique involving 40 employees of Koperasi Simpan Pinjam Triananda Sari Utama. Data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. The results reveal that financial compensation and employee development significantly and positively affect job satisfaction. Employee development also has a significant positive impact on work motivation. However, work motivation does not significantly influence job satisfaction and fails to mediate the relationship between the independent and dependent variables. These findings suggest that, in the cooperative context, job satisfaction is more directly determined by compensation and development rather than by motivational mechanisms. The study highlights the importance of strengthening compensation systems and employee development programs while exploring additional factors that may enhance both motivation and job satisfaction
Konsep Matching dalam Tradisi Kumpul Keluarga Masyarakat di Nusa Tenggara Timur
Full text linkFamily gathering activities in East Nusa Tenggara (NTT) are a social tradition involving the collection of funds, goods, or animals during significant events such as marriages or funerals. This practice serves as a form of solidarity and mutual assistance within the community. Although these gatherings can incur substantial costs, the financial implications differ from ordinary accounting concepts. This research aims to explore the concept of "matching" within the family gathering tradition practiced by the people of East Nusa Tenggara. The methodology used for this research is qualitative, specifically library research. Data was collected by reviewing relevant literature related to the issue at hand. The researcher will analyze this data and present findings concerning the concept of matching in the family gathering tradition. The results demonstrate that the concept of matching in the business world differs from its application in indigenous communities. While businesses are obligated to recognize costs incurred over a specific period in relation to their income, the social accounting practices within these communities do not require a comparable income. Instead, the emphasis is placed on kinship relationships and the value of mutual cooperation, adhering to the norms that exist within the society
Pengelolaan Limbah dan Penerapan Akuntansi Lingkungan pada Pabrik Tahu Industri Pink Jaya di Kota Kupang
Full text linkThis research analyzes the application of environmental accounting in waste management at the Tofu Pink Jaya Oebufu Industry in Kupang, which has been operating for 25 years. The management of waste from the tofu factory includes handling solid waste, such as tofu dregs, and liquid waste from the production process. Solid waste is sold as animal feed, while liquid waste is partially infiltrated into the ground, directed to control tanks, and utilized for biogas production. The research employs a qualitative method, collecting data through observation, interviews, literature review, and documentation. The findings indicate that while the Pink Jaya tofu factory has not fully implemented environmental cost accounting in its financial reports, it has made technically sound efforts in waste management. The production process incurs main costs, which include raw material costs, labor costs, and overhead costs, all identified as part of environmental costs. This research demonstrates that effective waste management can yield economic benefits while alleviating negative impacts on the environment
Analisis Pengaruh Profit Margin dan Price Earning Ratio terhadap Return on Investment: Studi Empiris pada Perusahaan Sektor Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
Full text linkThe purpose of this study is to examine how the Price Earning Ratio and Profit Margin affect Return on Investment in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The methodology used in this study is quantitative with multiple linear regression analysis. The results indicate Profit Margin has a significant positive impact on ROI, while the Price Earning Ratio does not show a significant effect. This study suggests that both factors significantly influence ROI, although PER does not demonstrate a significant impat. These findings also provide insights for investor in makin investment decisions and assist companies in improving operational efficiency and financial transparency
Pengaruh Kualitas Pelayanan dan Citra Perusahaan terhadap Loyalitas Pelangan di PT Telkom
Full text linkCustomer loyalty is a key measure of a company's success in providing the best products and services and meeting customer needs, ensuring that customers continue to use the products sold in a sustainable manner. This poses a challenge for PT Telkom Akses as a telecommunications service provider in the midst of a highly competitive global market. This study aims to analyze the impact of service quality and company image on customer loyalty at PT Telkom Akses. The research adopts a quantitative approach with an associative design. The study involves a sample of 100 customers taken from the PT Telkom Akses database in West Jakarta. Data collection was carried out using a questionnaire developed with a Likert scale. The data analysis method employed is multiple linear regression. The findings indicate that service quality has a positive and significant effect on customer loyalty, meaning that improvements in service quality contribute to higher customer loyalty. Similarly, company image also has a positive and significant impact on customer loyalty, suggesting that a favorable image of the company enhances customer loyalty. Furthermore, both service quality and company image together influence customer loyalty, meaning that these factors combined play a significant role in fostering customer loyalty
Pengaruh Lingkungan Inerja Karyawan dan Motivasi terhadap Kinerja Karyawan Pada PT BFI Finance Tbk
Full text linkThe importance of this research stems from the need to understand how these two factors influence employee performance, which is critical for organizational success. This study aims to examine the impact of the work environment and motivation on employee performance at PT. BFI Finance Indonesia Tbk, both individually and collectively. The research employs a quantitative descriptive method with a total population of 82 employees, using a saturated sampling technique, where all 82 individuals were selected as respondents. Data analysis includes regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The findings reveal that the work environment has a significant positive impact on employee performance, indicating a strong correlation between these two variables. The research further shows that motivation also significantly influences employee performance, with a similar strong relationship observed between motivation and performance. When both variables are considered together, the results suggest that both the work environment and motivation contribute significantly to employee performance. These findings imply that enhancing the work environment and fostering motivation could lead to improved employee performance. The study's implications emphasize the importance of creating a supportive and motivating work environment as a strategy for improving employee productivity and organizational effectiveness
Optimizing the Empowerment of BUMDes 'Pesaguan Mandiri' in Clean Water Provision to Improve the Health and Welfare of the Pesaguan Kanan Village Community
Full text linkThis study aims to optimize the empowerment of BUMDes "Pesaguan Mandiri" in providing sustainable access to clean water to improve the health and well-being of residents in Pesaguan Kanan Village, Matan Hilir Selatan District, Ketapang Regency. Using a qualitative case study approach, data were collected through in-depth interviews, direct observations, and document analysis involving BUMDes managers, village officials, and local residents. The results indicate that the provision of clean water is hindered by several interrelated factors, including limited capital, lack of human resource capacity in financial and managerial aspects, and the scarcity of freshwater sources due to coastal seawater intrusion. Despite these challenges, BUMDes "Pesaguan Mandiri" plays a pivotal role in mobilizing village-owned resources and infrastructure to enhance clean water services. The novelty of this study lies in highlighting a community-based model for managing water resources in rural coastal areas vulnerable to seawater intrusion. The findings offer practical implications for local governments and development practitioners in formulating integrated and participatory strategies to strengthen BUMDes as a key actor in rural infrastructure development and public service delivery