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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Manajemen, Ekonomi Sains JURNAL PIONIR Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Al-MIKRAJ: Jurnal studi Islam dan Humaniora Priviet Social Sciences Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Hadi Suriono
FAKULTAS EKONOMI UNIVERSITAS ASAHAN
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP RETURN ON ASSETS PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Nadya Syafitri; Hadi Suriono
Jurnal Ekonomi Trend Vol 14 No 1 (2026)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v14i0.644

Abstract

Profit Margin berpengaruh secara parsial dan simultan terhadap Return On Assets yang terdaftar di Bursa Efek Indonesia. Teknik yang digunakan adalah Purposive Sampling. Metode pengambilan sampel berdasarkan kriteria dan pertimbangan. Populasi terdiri dari 37 perusahaan yang memenuhi kriteria sampel sebanyak 12 perusahaan pengamatan dilakukan selama 4 tahun dari tahun 2021-2024 diperoleh 48 pengamatan. Metode analisis yang digunakan adalah analisis regresi linier berganda dan uji hipotesis menggunakan uji t (parsial), uji f (simultan) dengan level of signifikansi 5% dan menggunakan uji koefisien determinasi. Hasil uji t menjelaskan bahwa Current Ratio tidak berpengaruh terhadap Return On Assets sedangkan Total Asset Turnover dan Net Profit Margin berpengaruh terhadap Return On Assets. CR dengan nilai -thitung > - ttabel (-1,157 > -2,01410) dengan nilai signifikan 0,253 > 0,05. TATO dengan nilai thitung (12,444) > ttabel (2,01410) dengan nilai signifikan 0,000 < 0,05. Sedangkan NPM menghasilkan nilai thitung (26,355) > ttabel (2,01410) dengan nilai signifikan 0,000 < 0,05. Hasil uji f menjelaskan bahwa Current Ratio, Total Asset Turnover, Net Profit Margin secara simultan terdapat pengaruh yang signifikan terhadap Return On Assets pada perusahaan subsektor trasportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan nilai Fhitung > Ftabel, ( 312,010) > (2,82) dengan nilai signifikan sebesar 0,000 < 0,05. Koefisien Determinasi (Uji R2) bernilai 0,952. Hal ini berarti 95,2% variabel yang bebas terdiri dari CR, TATO, NPM mampu menjelaskan variabel terikat yaitu ROA. Sedangkan selebihnya 4,8 % dijelaskan oleh variabel lain yang tidak diteliti.
Profitability, dividend policy, and capital structure as determinants of stock price in IDX30 firms (2022–2024) Rizqiya Adha Riani; Hadi Suriono
Priviet Social Sciences Journal Vol. 6 No. 5 (2026): May 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i5.1923

Abstract

This study examines the partial and joint association between three fundamental financial signals — corporate profitability, dividend policy, and capital structure — and the stock price of blue-chip firms in the IDX30 index of the Indonesia Stock Exchange (IDX) during the post-pandemic period of 2022–2024. Drawing on signaling theory, trade-off theory, pecking-order theory, and the life-cycle theory of dividends, the study integrates three valuation-relevant signals — Return on Assets (ROA), Dividend Payout Ratio (DPR), and Debt-to-Equity Ratio (DER) — into a single explanatory framework that has rarely been examined within the IDX30 cohort. Using purposive sampling, a balanced short panel of 14 firms over three years (n = 42 firm-years, reduced to n = 38 after diagnostic outlier removal) was constructed from audited annual reports published through the official IDX website. The study employs pooled multiple-regression as the baseline specification while acknowledging the panel structure of the data; the limitations of pooled estimation for short panels and the implications for inference are discussed transparently in the methodology, and sector-stratified robustness is presented. Accounting predictors for year t are matched against the year-end closing price of year t, following common practice in prior Indonesian capital-market research; potential look-ahead implications are explicitly noted. The model is subjected to classical assumption tests (Kolmogorov-Smirnov for normality, VIF for multicollinearity, Glejser-style test for heteroscedasticity, and Durbin-Watson for autocorrelation). Results indicate that ROA is positively and significantly associated with stock price (β = 0.745, t = 13.35, p < 0.001), DPR is negatively and significantly associated with stock price (β = −0.558, t = −9.92, p < 0.001), and DER is positively and significantly associated with stock price (β = 0.573, t = 10.32, p < 0.001). Jointly, the three predictors explain 88.9% of the cross-sectional variance in stock price (F(3, 34) = 100.23, p < 0.001; Adj. R² = 0.889). The findings reinforce signaling theory for profitability, qualify the bird-in-hand interpretation of dividends in mature blue-chip firms (in line with life-cycle theory), and support a trade-off interpretation of moderate leverage in the IDX30 segment. Robustness checks and caveats relating to panel-data structure, sector heterogeneity (banks vs non-banks), and omitted growth-opportunity variables are discussed. The study contributes to the corporate-finance literature on emerging-market blue-chip equities and offers implications for investors, corporate managers, and capital-market policy.
Liquidity, Capital Structure, and Asset Utilisation as Determinants of Profitability: Evidence from Food and Beverage Sub-Sector Firms Listed on the Indonesia Stock Exchange (2021–2024) Syarifah Fadhila Meutya; Hadi Suriono
Priviet Social Sciences Journal Vol. 6 No. 5 (2026): May 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i5.1924

Abstract

This study examines the partial and joint association between three fundamental financial ratios — liquidity (Current Ratio, CR), capital structure (Debt-to-Equity Ratio, DER), and asset utilisation (Total Assets Turnover, TATO) — and profitability (Return on Assets, ROA) in food and beverage (F&B) sub-sector firms listed on the Indonesia Stock Exchange (IDX) over the post-pandemic period of 2021–2024. The study draws on trade-off theory, pecking-order theory, and the resource-based view of asset productivity. A purposive sampling procedure produced an initially balanced short panel of 17 firms over four fiscal years (n = 68 firm-year observations) after exclusion of firms that did not satisfy the continuous-listing criterion throughout 2021–2024. To address heavy-tailed financial-ratio distributions, the baseline pooled multiple regression is supplemented by a sensitivity analysis on a residual-trimmed subset (n = 32) and by firm fixed-effects estimation. Diagnostic tests (Kolmogorov-Smirnov for normality, VIF for multicollinearity, Glejser test for heteroscedasticity, Durbin-Watson for autocorrelation) are reported transparently. Results on the trimmed analytical sample indicate that, partially, CR is not significantly associated with ROA (β = 0.224, t = 1.37, p = 0.182), DER is positively and significantly associated with ROA (β = 0.759, t = 5.29, p < 0.001), and TATO is not significantly associated with ROA (β = −0.108, t = −0.69, p = 0.497). Jointly, the three predictors significantly explain ROA variation (F(3, 28) = 9.51, p < 0.001; Adj. R² = 0.452). The Durbin-Watson statistic (DW = 0.751) indicates positive first-order autocorrelation, which the study acknowledges as a substantive limitation, and the substantial reduction in sample size during outlier handling is reported transparently. Results are interpreted as associational rather than causal, and the positive DER–ROA coefficient is interpreted as consistent with a trade-off interpretation in the studied sample rather than as evidence of an optimal-leverage threshold. The study contributes to the corporate-finance literature on emerging-market F&B profitability and offers implications for managers, investors, and capital-market regulators.
Pengaruh Kepemimpinan Transformasional , Pelatihan , dan Pengembangan Karir terhadap Kinerja Karyawan pada PTPN IV (Persero) Unit Tanah Itam Ulu Kabupaten Batu Bara Rizky Septio; Hadi Suriono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1513

Abstract

Employee performance remains a key issue in plantation companies, particularly in relation to leadership practices, training effectiveness, and career development systems that are not yet fully optimized. This study aims to examine the partial and simultaneous effects of transformational leadership, training, and career development on employee performance at PTPN IV (Persero) Unit Tanah Itam Ulu. A quantitative approach with a causal design was applied, involving 62 employees selected through simple random sampling. Data were collected using questionnaires and analyzed using multiple linear regression supported by classical assumption tests. The results indicate that transformational leadership, training, and career development each have a positive and significant effect on employee performance. Simultaneously, these variables also show a significant combined influence, with an adjusted R Square value of 0.403, indicating that 40.3% of performance variation can be explained by the model. Among the variables, training demonstrates the most dominant contribution. These findings highlight the importance of strengthening leadership quality, improving training implementation, and providing clearer career development pathways to enhance employee performance.
Pengaruh Debt to Equity Ratio (DER), Total Asset Turnover (TATO), dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba pada Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Siti Nur Dilla; Hadi Suriono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1526

Abstract

This study investigates the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Net Profit Margin (NPM) on profit growth in chemical sub-sector companies listed on the Indonesia Stock Exchange. The research was motivated by fluctuations in company profit growth despite changes in financial performance indicators. This study employed a quantitative approach using secondary data obtained from annual financial reports during the 2022–2024 period. The sample consisted of 11 companies selected through purposive sampling, resulting in 33 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 22 after passing the classical assumption tests. The results show that DER, TATO, and NPM simultaneously have a significant effect on profit growth. Partially, DER does not have a significant effect on profit growth, while TATO has a positive and significant effect on profit growth. Meanwhile, NPM shows a negative relationship with profit growth. The coefficient of determination indicates that the independent variables explain 34.2% of the variation in profit growth, while the remaining 65.8% is influenced by other factors outside the research model. The findings indicate that efficient asset management contributes to increasing company profit growth.
Pengaruh Transformasi Digital, Motivasi Kerja dan Kepemimpinan Transformasional terhadap Kinerja Pegawai pada Kantor Dinas Pertanian Kabupaten Asahan Arjuna Arjuna; Hadi Suriono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1536

Abstract

The rapid development of digital technology has encouraged public sector organizations to improve employee performance through digital transformation, work motivation, and transformational leadership. However, the implementation of these aspects in government institutions is often not fully optimized, resulting in variations in employee performance. This study aims to analyze the effect of digital transformation, work motivation, and transformational leadership on employee performance at the Department of Agriculture of Asahan Regency. The research employed a quantitative approach with a descriptive design. The population consisted of 31 employees, all of whom were selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The findings indicate that partially, digital transformation and work motivation did not have a significant effect on employee performance. In contrast, transformational leadership showed a positive and significant influence on employee performance. Simultaneously, the three independent variables significantly affected employee performance. The coefficient of determination demonstrated that employee performance was strongly influenced by digital transformation, work motivation, and transformational leadership. These findings highlight the importance of transformational leadership in strengthening employee performance within public sector organizations undergoing organizational change.
Pengaruh EPS, NPM dan CR terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di JII70 Periode Tahun 2022-2024 Ahmad Apriansyah; Hadi Suriono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1541

Abstract

The background of this research is based on the importance of financial performance indicators in shaping investor perceptions and influencing firm value in the capital market. This study aims to examine the effect of Earnings Per Share (EPS), Net Profit Margin (NPM), and Current Ratio (CR) on firm value, both partially and simultaneously, in companies listed in the Jakarta Islamic Index 70 (JII70) during the period 2022–2024. This research employs a quantitative method with an associative approach. The population consists of 70 companies listed in JII70, while the sample is selected using purposive sampling, resulting in 11 companies. The data used are secondary data obtained from financial statements published on the official Indonesia Stock Exchange website and company annual reports. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 27 for Windows. The findings show that profitability indicators are more influential than liquidity in determining firm value. Earnings per Share has a significant effect, though its direction is not fully consistent with theoretical expectations, while Net Profit Margin positively and strongly influences firm value. Current Ratio is not significant individually. However, all variables together significantly affect firm value. The model has moderate explanatory power, indicating that external factors such as macroeconomic conditions, market sentiment, and corporate policies also play important roles.
Pelatihan dan Pendampingan Pendaurulangan Limbah Tanaman Padi Melalui Proses Pengomposan di Desa Mekar Baru Kabupaten Batu Bara: Pengabdian Riy Dewantoro; Nurul Hikmatul Alawiyah Siregar; Tri Andriani; Leni Kurnia Optari; Hadi Suriono
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6270

Abstract

Pelatihan dan pendampingan pengolahan limbah tanaman padi melalui proses pengomposan di Desa Mekar Baru Kabupaten Batu Bara dilaksanakan sebagai upaya pemberdayaan masyarakat dalam memanfaatkan potensi lokal dan mengurangi dampak lingkungan dari limbah pertanian. Program ini bertujuan meningkatkan keterampilan masyarakat dalam mengolah jerami padi menjadi pupuk organik sekaligus membuka peluang ekonomi baru. Metode kegiatan meliputi sosialisasi, pelatihan teknis, praktik langsung, pendampingan, dan evaluasi dengan pendekatan partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan masyarakat tentang bahaya pembakaran jerami serta manfaat pupuk organik bagi tanah. Peserta berhasil memproduksi pupuk kompos dengan kualitas baik melalui metode sederhana berbasis dekomposer. Dari sisi ekonomi, kegiatan ini mampu menekan biaya penggunaan pupuk kimia sekaligus membuka peluang usaha pupuk organik dalam skala rumah tangga maupun kelompok tani. Selain itu, kegiatan ini memperkuat solidaritas sosial masyarakat karena dilakukan secara gotong royong, serta memberikan dampak positif terhadap lingkungan dengan berkurangnya praktik pembakaran jerami. Dengan demikian, kegiatan pelatihan dan pendampingan pengomposan limbah padi terbukti efektif dalam meningkatkan keterampilan, memperkuat kemandirian, dan menciptakan peluang usaha baru bagi masyarakat Desa Mekar Baru.
Pengaruh Komitmen dan Budaya Organisasi Terhadap Prestasi Kerja Pegawai pada Bank Central Asia Cabang Tanjung Balai Nisfu Fhitri; Heri Prasuhanda; Normansyah Normansyah; Khauf Pase; Hadi Suriono; M. Saleh Melawat; Dian Wahyuni; Rumondang Rumondang; Indah Sibuea Sibuea
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 4 No. 02 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.4734

Abstract

Sejauh mana dedikasi dan loyalitas seseorang untuk organisasi yang mempekerjakan mereka dan keinginan untuk terus mempertahankan keanggotaan dalam organisasi tanpa memiliki keinginan unutk mengejar pekerjaan lain di organisasi lain. Faktor lain yang dapat mempengaruhi kinerja karyawan selain komitmen organisasi adalah budaya organisasi Metode pengumpulan data yang digunakan adalah questionairre dan interview Secara serempak faktor komitmen dan budaya organisasi berpengaruh terhadap prestasi kerja pegawai pada Bank Central Asia Cabang Tanjungbalai dengan tingkat pengaruh yang sangat signifikan. Ini memberikan arti bahwa komitmen dan budaya organisasi sangat menentukan dalam peningkatan prestasi kerja pegawai pada Bank Central Asia Cabang Tanjungbalai, artinya pimpinan Bank Central Asia Cabang Tanjungbalai harus senantiasa mempertimbangkan komitmen dan budaya organisasi dalam peningkatan prestasi kerja pegawai pada Bank Central Asia Cabang Tanjungbalai. Secara parsial faktor komitmen berpengaruh lebih dominan dari pada budaya organisasi. Hal ini berarti bahwa faktor komitmen lebih menentukan dalam meningkatkan prestasi kerja pegawai, atau dengan kata lain pimpinan Bank Central Asia Cabang Tanjungbalai harus selalu berupaya mengingatkan pegawai akan komitmen kerja mereka agar pegawai dapat mencapai prestasi kerja yang optimal.
Pengaruh Tim Kerja, Stres Kerja dan Reward Terhadap Prestasi Kerja Pegawai Pada Kantor Sekretariat DPRD Kabupaten Asahan M. Saleh Melawat; Normansyah Normansyah; Hadi Suriono; Khauf Pase; Nisfu Fhitri; Dian Wahyuni; Rumondang Rumondang; Indah Sibuea
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 4 No. 02 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.4735

Abstract

Latar belakang yang mendasari penelitian ini adalah adanya indikasi prestasi kerja pegawai yang ada pada lingkungan Kantor Sekretariat DPR Kabupaten Asahan belum seperti diharapkan. Masih banyak terkendala dalam melaksanakan tugas dan pegawai belum bisa bekerja secara maksimal. Hal ini terlihat dari kemampuan pegawai yang tidak mampu menyelesaikan pekerjaan dengan tepat waktu, kurang teliti dalam bekerja, kurang memahami pekerjaan yang diberikan atasan, ini mungkin juga diakibatkan ketidaksesuaian latar belakang pendidikan dengan pekerjaaan yang dilakukan dan pelatihan yang diberikan tidak tepat sasaran sesuai dengan tugas dan fungsi pekerjaan pegawai. Teori yang digunakan dalam penulisan ini adalah teori manajemen organisasi dan sumber daya manusia dengan lebih berfokus pada faktor tim kerja, stres kerja, imbalan dan prestasi kerja yang menjadi variabel-variabel dalam penelitian ini. Metode yang digunakan dalam penelitian ini adalah pendekatan survey. jenis penelitian deskriptif kuantitatif dan sifat penelitian adalah penjelasan. Metode pengumpulan data adalah dengan wawancara, kuesioner dan studi dokumentasi. Populasi adalah seluruh pegawai pada Kantor Sekretariat DPRD Kabupaten Asahan yaitu 59 pegawai dan ditetapkan jumlah sempel dari seluruh populasi yang ada yaitu sejumlah 59 orang pegawai. Hasil penelitian menunjukkan bahwa secara serempak terdapat pengaruh sangat signifikan antara tim kerja, stress kerja dan reward (imbalan) terhadap prestasi kerja pegawai pada Kantor Sekretariat DPRD Kabupaten Asahan dan secara parsial menunjukkan terdapat pengaruh yang signifikan antara tim kerja, stress kerja dan reward (imbalan) terhadap prestasi kerja pegawai pada Kantor Sekretariat DPRD Kabupaten Asahan dan secara parsial pengaruh yang paling dominan terhadap prestasi kerja pegawai adalah reward. Kesimpulan hasil penelitian, secara serempak dan parsial tim kerja, stress kerja dan reward (imbalan) berpengaruh signifikan terhadap prestasi kerja pegawai pada Kantor Sekretariat DPRD Kabupaten Asahan. Untuk lebih meningkatkan prestasi kerja pegawai, agar setiap pegawai dapat lebih meningkatkan kemampuan tim kerja dalam berkerja, mengelola stres kerja dan pimpinan dapat selalu memberikan reward (imbalan) untuk meningkatkan prestasi kerja dari pegawainya.
Co-Authors Abd. Khauf Pase Ahmad Apriansyah ANSHARI PUTRA ARIS SIREGAR Arjuna Arjuna BUDI MAYA SARI Dailami Dewi Safitri Ruswandi Dian Wahyuni Diana Melati Durahman Marpaung Hamidah Sidabalok Heri Prasuhanda Indah Sibuea Indah Sibuea Sibuea Jihan Apriliani Khauf Pase Leni Kurnia Optari Lukman Nuzul Hakim M. Saleh Melawat Maya Nadya Syafitri Nisfu Fhitri Normansyah Nursya Fitri Nurul Hikmatul Alawiyah Siregar Riy Dewantoro Rizky Septio Rizqiya Adha Riani ROSNAIDA ROSNAIDA Rumondang Rumondang Saria Sinaga Sariani Sariani Siti Nur Dilla Sri Rahmayanti SUMIATI SUMIATI Surya Bakti Surya Bakti Sutriono Sutriono Syarifah Fadhila Meutya Tri Andriani Veri Agustian Pane Windi Dwi Fransiska