Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Analisis Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) (Studi Kasus : Desa Compang Ndehes, Kecamatan Wae Ri'i, Kabupaten Manggarai)
Full text linkThis study aims to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Compang Ndehes Village, Wae Ri’i Subdistrict, Manggarai Regency. The research employs a qualitative approach with data collected through interviews and documentation. The focus of the research is to understand the sources of village income and how the budget is utilized for village expenditures. The results show that Compang Ndehes Village generates annual revenue of over IDR 1.4 billion, primarily from transfer funds such as Village Funds (Dana Desa), Village Fund Allocation (ADD), and other financial assistance. The budget is allocated to five main areas: village government administration, village development implementation, community development, community empowerment, and emergency response. Budget planning, implementation, and accountability in Compang Ndehes Village are carried out in accordance with the Minister of Home Affairs Regulation No. 20 of 2018 and the Regent Regulation No. 27 of 2015. The findings indicate that the village government has implemented good financial management principles, namely transparency, accountability, participation, orderliness, and budget discipline. Despite a budget deficit of IDR 7,229,864 in 2024, it was resolved through financing receipts, ensuring no budget shortfall at year-end. The study concludes that the management of APBDes in Compang Ndehes Village is fairly effective but still requires continuous supervision and community involvement to ensure optimal use of funds
Pengaruh Lingkungan Kerja Non Fisik dan Motivasi terhadap Kinerja Karyawan pada PT. Swakarsa Wira Mandiri Gunungsindur Bogor
Full text linkThis study investigates the impact of the non-physical work environment and employee motivation on performance, both individually and collectively, at PT Swakarsa Wira Mandiri in Gunungsindur, Bogor. The background of this research lies in the increasing recognition that employee performance is not solely influenced by physical factors, but also by psychological and motivational elements within the workplace. As companies strive to improve productivity and efficiency, understanding these intangible influences becomes essential for effective human resource management. The research employs a quantitative approach, involving 98 respondents. Data analysis techniques used include instrument testing, validity and reliability tests, normality test, multicollinearity test, heteroscedasticity test, simple and multiple linear regression analyses, correlation coefficient analysis, coefficient of determination, as well as hypothesis testing using t-tests and f-tests. The results indicate that both the non-physical work environment and motivation significantly influence employee performance, both partially and simultaneously. While other external factors may also contribute, these two variables independently show a positive and significant effect on performance. These findings emphasize the importance of psychological and motivational factors in enhancing employee productivity. From a practical standpoint, improving the work environment and strengthening employee motivation can be strategic tools in effective human resource management
Pengaruh Efisiensi Rasio, Ukuran Perusahaan dan Rasio Pasar terhadap Audit Report Lag pada Perusahaan Tambang yang Terdaftar di BEI Tahun 2020-2024
Full text linkAudit report lag, the time gap between the fiscal year-end and the release of an audited financial report, serves as a key measure of financial reporting timeliness. In the mining sector, where operational and regulatory complexities are high, delayed audit reporting can undermine transparency and investor trust. This study aims to analyze the influence of efficiency ratio, firm size, and market ratio on audit report lag among mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative associative method, the study collects secondary data from annual reports of nine purposively selected mining firms. The analysis employs multiple linear regression along with classical assumption tests, including normality, multicollinearity, and heteroskedasticity. Findings show that none of the independent variabels efficiency ratio, firm size, or market ratio has a statistically significant impact on audit report lag, either partially or simultaneously. This result indicates that financial ratio-based metrics may not adequately explain audit delays in this sector. The research underscores the potential role of non-financial factors such as auditor workload, geographic dispersion, or internal controls in influencing audit timeliness. Future studies are encouraged to explore these additional variables to provide more holistic insights into audit report lag determinants
Pengaruh Kapitalisasi Pasar, Struktur Modal dan Arus Kas Operasi terhadap Tingkat Pengembalian Saham
Full text linkThe basic materials sector in Indonesia experienced significant stock price volatility between 2019 and 2023, largely due to external factors such as geopolitical conflicts and global economic uncertainty. This study aims to examine the effect of market capitalization, capital structure, and operating cash flow on stock returns in basic materials companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data from annual financial statements and public market data. The population includes all basic materials sector companies during the 2019 -2023 period, and purposive sampling yielded 42 firms. The study applied panel data regression using first-difference transformation and natural logarithm transformation for market capitalization to improve data stability. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier tests, while classical assumption tests ensured model validity. Regression analysis using the Common Effect Model showed that each independent variable market capitalization, capital structure, and operating cash flow has a significant positive effect on stock returns. Simultaneously, the three variables jointly influence stock returns, explaining 98.3% of its variation. These findings suggest that both external (market capitalization) and internal (capital structure and operating cash flow) company factors are crucial in determining stock performance. The results have practical implications for investors and corporate managers in optimizing capital decisions and assessing company financial sustainability in volatile market conditions
Pengaruh Cash Holding, Investment Opportunity Set, dan Dividend Policy terhadap Firm Value
Full text linkThe consumer non-cyclicals sector has experienced sluggish stock price movements in recent years due to weakened currency performance and declining purchasing power. These conditions raise concerns about the factors influencing firm value in this sector. This study aims to examine the effect of cash holding, investment opportunity set, and dividend policy on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research applies a quantitative approach using secondary data from annual financial reports for the 2020–2023 period, involving 46 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the common effect model, supported by classical assumption tests and hypothesis testing. The results show that, partially, investment opportunity set has a significant positive effect on firm value, while cash holding and dividend policy do not significantly influence firm value. Simultaneously, all three variables jointly affect firm value. These findings highlight the importance of future investment prospects as a key driver of firm value, whereas cash reserves and dividend distributions appear to play a less decisive role in investor decision-making
Analisis Pengambilan Keputusan dalam Menyikapi Isu Keamanan Digital (Notifikasi "No System is Safe") di PT Telkomsel
Full text linkThis study examines the decision-making process of PT Telkomsel in addressing digital security challenges, particularly in the context of the alert “No System is Safe.” The main problem lies in the increasing cyber threats that jeopardize customer data, corporate reputation, and regulatory compliance, which cannot be mitigated solely by adopting international security standards. The research aims to analyze how decision-making theories, especially bounded rationality, are applied by Telkomsel when responding to uncertain and high-risk situations. Using a qualitative descriptive approach with a literature review method, data were obtained from scholarly journals, corporate policy documents, institutional reports, and media coverage related to digital security and organizational decision-making. The findings reveal that Telkomsel employs a combination of directive, analytical, conceptual, and behavioral decision-making styles, supported by rational, intuitive, participative, and bounded rationality approaches. This integration enables the company to balance speed, accuracy, and adaptability in managing cyber incidents. The study contributes by highlighting that effective digital security management in a large-scale telecommunication company depends not only on technical safeguards but also on the quality of organizational decision-making under uncertainty
Pengaruh Perkembangan Teknologi Pertanian terhadap Tingkat Kemiskinan Petani di NTT
Full text linkPoverty in the agricultural sector remains an unresolved issue. Despite various efforts to address it, no effective solution has been found. This research aims to examine the impact of technological developments on the poverty levels of farmers in the NTT province. A qualitative research method was employed, utilizing interviews to gather accurate data from farmer groups in NTT. The findings indicate that agricultural technology plays a significant role in increasing farmers' income and reducing poverty in the region. However, to achieve optimal results, it is essential to focus on costs, improve access to information, and enhance infrastructure that supports technology, ensuring that more farmers in NTT can benefit from i
Urgensi Memahami Karakteristik Mahasiswa Universitas Katolik Widya Mandira Kupang dalam Pembelajaran pada Kurikulum Merdeka
Full text linkThis research aims to identify the urgency of understanding the characteristics of Widya Mandira Kupang Catholic University (Unwira) students in the context of learning based on the Merdeka Curriculum. The Merdeka Curriculum aims to create relevant, flexible and meaningful learning, by giving students the freedom to develop their potential holistically. The research uses a descriptive qualitative method through literature study, by analyzing 5 relevant literature sources in the last four years. The research results show that understanding student characteristics, including cognitive, social, emotional and cultural aspects, is crucial to supporting the successful implementation of the Independent Curriculum. Lecturers who understand student characteristics can adopt inclusive and adaptive learning strategies, increasing student engagement, motivation and learning outcomes. In addition, this approach helps create a learning environment that supports the development of 21st century skills and students' readiness to face the challenges of the professional and social world. This research recommends training lecturers, strengthening technological infrastructure, collaborating with students, and continuing research to increase the effectiveness of learning at Unwira. Thus, a deep understanding of student characteristics is a key element in creating higher education that is responsive, inclusive and relevant to today's needs
Dampak Return on Asset dan Return on Equity terhadap Harga Saham PT Bank Mandiri Tbk Kurun Waktu 2011 Hingga 2020
Full text linkThis study aims to investigate how two key financial ratios, Return on Assets (ROA) and Return on Equity (ROE), influence the stock price of PT. Bank Mandiri Tbk. The data spans from 2011 to 2020, covering a period of 10 years. A quantitative research method was employed to collect and analyze the data. To ensure the robustness of the findings, several classical assumption tests were conducted. These tests assess the reliability of the regression analysis model and ensure that the underlying assumptions of normality, multicollinearity, heteroscedasticity, and autocorrelation are met. By using SPSS version 26, regression analysis was performed to determine the relationship between ROA, ROE, and the stock price. The results indicate that both ROA and ROE significantly influence the stock price when considered together. This conclusion is based on the F-statistic value of 23.117, which exceeds the critical F-value of 4.74 at a 95% confidence level (? = 5%). This means that the independent variables, ROA and ROE, have a statistically significant collective impact on the stock price of PT. Bank Mandiri Tbk during the period under study. In summary, the study provides evidence that the financial performance indicators (ROA and ROE) are strong predictors of stock price movements, offering valuable insights for investors and stakeholders in evaluating the company's market value
Financial Performance and Managerial Ownership on Financial Distress: Evidence from Indonesian Consumer Non-Cyclicals Sector
Full text linkThis study aims to analyze the influence of financial performance, and managerial ownership on financial distress. The sample used was 15 companies in the Consumer Non Cyclicals sector listed on the Indonesia Stock Exchange during the period from 2019 to 2023 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that is used as a research sample. Analysis of research results using the help of Eviews software 13. The results of the study show that the Financial Performance proxied by Return on Asset partially affects Financial Distress. Financial Performance proxied by Return on Equity partially affects Financial Distress. Managerial ownership partially affects Financial Distress