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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Manajemen, Ekonomi Sains Jurnal Ilmiah Edunomika (JIE) Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Priviet Social Sciences Journal Miftah
ZULFA KHAIRINA BATUBARA
FAKULTAS EKONOMI UNIVERSITAS ASAHAN
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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Pengaruh CR, DER, dan TATO terhadap ROA Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Yang Terdaftar di BEI Daniel Suryadi Cornelius Lumban Tobing; Zulfa Khairina Batubara
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/xrs8xz24

Abstract

This study aims to examine the influence of CR, DER, and TATO variables on ROA in consumer goods subsector manufacturing companies listed on the IDX. With a sample of 11 companies, 4 years with a total of 44 observations, quantitative research methods and using multiple linear regression. The results of the simultaneous F test of CR, DER, and TATO variables have a significant effect on ROA obtained F count value > F table (3.211 > 2.84). The results of the partial t test of the CR variable have no effect on ROA because the t count value < t table (0.120 < 2.02108) and a significance of 0.905 > 0.05. The DER variable has no effect and is not significant on ROA t count value < t table (1.955 < 2.02108) and a significance of 0.058 > 0.05. The TATO variable has a significant effect on ROA with a calculated t value > t table (2.130 > 2.02108) and a significance of 0.039 < 0.05. The R2 test, Adjusted R Square value of 0.134 means that 13.4% of the variation or change in Return On Assets is explained by the CR, DER, and TATO variables, while 86.6% is influenced by other variables outside the study.
ISLAMIC BRAND TRUST IN MUSLIM CONSUMER BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW Zulfa Khairina Batubara; M. Shabri Abd. Majid; Andri Soemitra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4666

Abstract

Abstract: This study aims to systematically evaluate the literature discussing Islamic Brand Trust in Muslim consumer behavior. Using a Systematic Literature Review (SLR) approach based on the PRISMA method, this study analyzed 50 scientific articles published between 2018 and 2025. The results of the study revealed that brand trust in the Islamic context is not only influenced by general elements such as product quality and brand communication, but also significantly influenced by Islamic values such as halal, sharia ethics, consumer religiosity, and the credibility of halal certification institutions. This study identified five main themes: the role of trust as a mediator, the importance of halal certification, Islamic ethical values in branding, the role of religiosity, and trust in the digital ecosystem. This study contributes to the Islamic marketing literature and offers practical recommendations for marketers in building brand trust in the Muslim consumer segment. Keyword: Islamic branding, brand trust, muslim consumer behavior, systematic literature, PRISMA. Abstrak: Penelitian ini bertujuan untuk mengevaluasi secara sistematis literatur yang membahas Islamic Brand Trust dalam perilaku konsumen Muslim. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berbasis metode PRISMA, penelitian ini menganalisis 50 artikel ilmiah yang diterbitkan antara tahun 2018 hingga 2025. Hasil kajian mengungkapkan bahwa brand trust dalam konteks Islam tidak hanya dipengaruhi oleh elemen umum seperti kualitas produk dan komunikasi merek, tetapi juga dipengaruhi secara signifikan oleh nilai-nilai Islami seperti kehalalan, etika syariah, religiusitas konsumen, serta kredibilitas lembaga sertifikasi halal. Studi ini menemukan lima tema utama: peran trust sebagai mediator, pentingnya sertifikasi halal, nilai-nilai etika Islami dalam branding, peran religiusitas, serta trust dalam ekosistem digital. Studi ini memberikan kontribusi terhadap literatur pemasaran Islami dan menawarkan rekomendasi praktis bagi pemasar dalam membangun kepercayaan merek di segmen konsumen Muslim. Kata kunci: Islamic branding, brand trust, perilakiu konsumen Muslim, literatur   sistematis, PRISMA.
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN PRICE EARNING RATIO (PER) TERHADAP PRICE BOOK VALUE (PBV) PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BEI Dian Ayu Andriani; Aris Siregar; Hilmiatus Sahla; Zulfa Khairina Batubara; Azizah Siregar
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5782

Abstract

Abstract: This study aims to determine whether ROE, DER and PER simultaneously and partially affect PBV in technology companies listed on the IDX. This type of research is quantitative research that is descriptive in nature. Data analysis in this study uses a multiple regression analysis model using SPSS 20 for Windows software. Based on the results of the F test, it shows that together the ROE, DER and PER variables have an effect on PBV with a sig F value of 0.000 < significant level of 0.05 and a calculated F value (130.776)> Ftable (2.98). The results of the t test show that the ROE results show a calculated t value> ttable (2.224> 2.05183) and a significant value (0.035 ttable (4.002 > 2.05183) and a significant value (0.000 < 0.05), meaning that PER has an effect and is significant on PBV. The results of the determination coefficient test (R2), the customized R Square value is 0.511 or 51.1%. This means that 51.1% of the PBV variable can be explained by variations in the three independent variables (ROE, DER, and PER), while the remaining 48,9% are explained by other variables outside the model. Keywords: Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Price Book Value (PBV) Abstrak :Penelitian ini bertujuan untuk mengetahui apakah ROE, DER dan PER secara simultan dan parsial berpengaruh terhadap PBV pada perusahaan teknologi yang terdaftar di BEI. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat deskriftif. Analisis data dalam penelitian ini menggunakan model analisis regresi berganda dengan menggunakan software SPSS 20 for windows. Berdasarkan hasil uji F menunjukkan bahwa secara bersama-sama variabel ROE, DER dan PER mempunyai pengaruh terhadap PBV dengan hasil nilai sig F sebesar 0,000 < tingkat signifikan 0,05 dan nilai Fhitung (130,776) > Ftabel (2,98). Hasil uji t diketahui bahwa hasil ROE menunjukkan nilai thitung > ttabel (2,224 > 2,05183) dan nilai signifikan (0,035 < 0,05) artinya ROE berpengaruh dan signifikan terhadap PBV. DER menunjukkan nilai -thitung < ttabel (-2,882 < 2,05183) dan nilai signifikan (0,008 < 0,05), artinya berpengaruh DER negatif dan signifikan terhadap Price Book Value (PBV). PER menunjukkan nilai thitung > ttabel (4,002 > 2,05183) dan nilai signifikan (0,000 < 0,05), artinya PER berpengaruh dan signifikan terhadap PBV. Hasil uji koefisien determinasi (R2), nilai adjusted R Square sebesar 0,511 atau 51,1%. Hal ini berarti bahwa 51,1% variabel PBV yang bisa dijelaskan oleh variasi dari ketiga variabel independen (ROE, DER, dan PER), sedangkan sisanya 48,9 % dijelaskan oleh variabel lain di luar model. Kata kunci : Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), dan Price Book Value (PBV)
PENGARUH ONLINE CUSTOMER REVIEW, ONLINE CUSTOMER RATING DAN KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PRODUK HANASUI DI SHOPEE PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS ASAHAN Zalvia Azharawanni; Zulfa Khairina Batubara
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6339

Abstract

Abstract: This study aims to determine the simultaneous and partial influence of Online Customer Review, Online Customer Rating and Consumer Trust on Purchase Decisions of Hanasui Products on Shopee among Students of the Faculty of Economics, Asahan University. The type of research used is quantitative research with causal associative properties. Data analysis uses multiple linear regression, while sample determination uses a non-probability sampling method with the Cochran approach totaling 100 respondents. The data collection technique was carried out by distributing questionnaires to students of the Faculty of Economics, Asahan University who had purchased Hanasui products on Shopee. Validity and reliability tests were carried out to ensure the research instrument was suitable for use. The results of the study indicate that simultaneously Online Customer Review, Online Customer Rating and Consumer Trust have a significant effect on Purchase Decisions of Hanasui Products on Shopee among Students of the Faculty of Economics, Asahan University. Partially, Online Customer Review has a positive and significant effect on Purchase Decisions, Online Customer Rating has a positive and significant effect on Purchase Decisions, and Consumer Trust also has a positive and significant effect on Purchase Decisions. The Consumer Trust variable is the most dominant variable in influencing Purchase Decisions because consumers tend to consider the sense of security and confidence in the product and seller before making online transactions. Based on the coefficient of determination (R²), it is known that online customer reviews, online customer ratings, and consumer trust are able to explain variations in purchasing decisions, while the remaining factors are influenced by other factors outside this study. This research is expected to contribute to the development of marketing management science, particularly in the fields of consumer behavior and digital marketing. Keywords: Online Customer Reviews, Online Customer Ratings, Consumer Trust, Purchasing Decisions.   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial Online Customer Review, Online Customer Rating dan Kepercayaan Konsumen terhadap Keputusan Pembelian Produk Hanasui di Shopee pada Mahasiswa Fakultas Ekonomi Universitas Asahan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan sifat asosiatif kausal. Analisis data menggunakan regresi linear berganda, sedangkan penentuan sampel menggunakan metode non-probability sampling dengan pendekatan Cochran yang berjumlah 100 responden. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada mahasiswa Fakultas Ekonomi Universitas Asahan yang pernah membeli produk Hanasui di Shopee. Uji validitas dan reliabilitas dilakukan untuk memastikan instrumen penelitian layak digunakan. Hasil penelitian menunjukkan bahwa secara simultan Online Customer Review, Online Customer Rating dan Kepercayaan Konsumen berpengaruh signifikan terhadap Keputusan Pembelian Produk Hanasui di Shopee pada Mahasiswa Fakultas Ekonomi Universitas Asahan. Secara parsial, Online Customer Review berpengaruh positif dan signifikan terhadap Keputusan Pembelian, Online Customer Rating berpengaruh positif dan signifikan terhadap Keputusan Pembelian, serta Kepercayaan Konsumen juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Variabel Kepercayaan Konsumen menjadi variabel yang paling dominan dalam memengaruhi Keputusan Pembelian karena konsumen cenderung lebih mempertimbangkan rasa aman dan keyakinan terhadap produk serta penjual sebelum melakukan transaksi secara online. Berdasarkan hasil koefisien determinasi (R²), diketahui bahwa Online Customer Review, Online Customer Rating dan Kepercayaan Konsumen mampu menjelaskan variasi Keputusan Pembelian, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan ilmu manajemen pemasaran, khususnya pada bidang perilaku konsumen dan pemasaran digital. Kata Kunci: Online Customer Review, Online Customer Rating, Kepercayaan Konsumen, Keputusan Pembelian.
PENDAMPINGAN PADA UMKM DALAM PENYUSUNAN MANAJEMEN KEUANGAN, IZIN USAHA (P-IRT) DAN PEMASARAN DIGITAL DI DESA AEK SONGSONGAN KEC. AEK SONGSONGAN Dian Ayu Andriani; Zulfa Khairina Batubara; Dicky Apdilah
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol. 4 No. 1 (2024): April 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v4i1.2165

Abstract

Abstract: Community Service is carried out in Asahan Regency, Aek Songongan District, Aek Songongan Village. With a sample of 20 male and female residents. The main thing that is the basis for this service is to improve the quality of Micro, Small and Medium Enterprises (MSMEs) among the community by studying in theory how the community can know simple bookkeeping methods in running their business, as well as ways of online promotion for the development of MSMEs which are important steps. effective during the pandemic selling or promoting goods/services online. The public needs to know and understand some of the benefits of simple bookkeeping, including a tool for periodically monitoring the growth and development of a company, a tool for maximally increasing a company's financial profits, simple bookkeeping, which in fact is a summary of a business's financial reports, is one of the requirements for applying for a loan and can even to get investors, as a tool to detect if fraud occurs within the company which has the potential to make the company bankrupt, then it can be a tool when the company wants to pay its taxes. Likewise with online marketing training which in fact functions as a technical enhancer or online method for marketing products. residents' products that are ready to be marketed in Aek Songongan Village, so that residents outside Keywords: financial management, business licenses (P-IRT),digital marketing for micro, small and medium enterprises (UMKM) Abstrak:Pengabdian Masyarakat dilaksanakan di Kabupaten Asahan Kecamatan Aek songsongan Desa Aek songsongan. Dengan Sampel sebanyak 20 orang penduduk laki-laki dan perempuan. Hal utama yang menjadi dasar sehingga perlu dilakukan pengabdian ini adalah untuk meningkatkan kualitas Usaha Menengah Kecil Mikro (UMKM) dikalangan masyarakat dengan mempelajari secara teori bagaimana masyrakat dapat mengetahui metode pembukuan sederhana dalam menjalankan usahanya, serta cara-cara promosi online untuk pengembangan UMKM menjadi langkah yang efektif  dimasa pandemi menjual atau mempromosikan barang/jasa secara Online. Perlu diketahui dan dipahami oleh masyarakat beberapa manfaat pembukuan sederhana diantaranya adalah  Alat untuk memantau secara berkala tumbuh kembang suatu perusahaan, Alat untuk meningkatkan profit keuangan perusahaan secara maksimal, Pembukuan sederhana yang notabene adalah rangkuman dari laporan keuangan usaha menjadi salah satu syarat untuk mengajukan pinjaman bahkan bisa untuk mendapatkan investor, Sebagai alat untuk mendeteksi jika terjadi kecurangan di dalam perusahaan yang berpotensi membuat perusahaan bangkrut, kemudian dapat menjadi alat ketika perusahaan ingin membayarkan pajaknya.begitu juga dengan pelatihan pemasaran online yang notabenenya berfungsi sebagai penambah teknis atau metode secara online untuk memasarkan produk-produk penduduk yang siap untuk dipasarkan di Desa Aek songsongan, sehingga penduduk diluar. Kata kunci: Manajemen Keuangan, Izin Usaha (P-IRT),Pemasaran Digital Usaha Mikro Kecil  Dan Menengah (UMKM)
Examining financial ratios as drivers of profit growth in Indonesian property and real estate companies Indah Ramadhani; Zulfa Khairina Batubara
Priviet Social Sciences Journal Vol. 6 No. 9 (2026): September, 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i9.2233

Abstract

Profit growth is a central input to investor assessment of firm prospects, yet evidence on which financial ratios predict it in Indonesia's property and real estate sector remains inconsistent. This study examines the partial and simultaneous effects of the debt to asset ratio (DAR), total asset turnover (TATO), and net profit margin (NPM) on profit growth. Purposive sampling of firms listed on the Indonesia Stock Exchange yielded 17 companies over 2021–2024, giving 68 firm-year observations analysed by pooled ordinary least squares. The model was significant, F(3, 64) = 4.60, p = .006, explaining 17.8% of the variance in profit growth (adjusted R² = .139). NPM was the only significant partial predictor, B = 2.264, SE = 0.838, t(64) = 2.70, p = .009, while DAR, p = .570, and TATO, p = .136, were not. Three robustness analyses conducted on the same data materially qualify this conclusion. Winsorising profit growth at the 5th and 95th percentiles reduces NPM to marginal significance (p = .052) and renders TATO significant (p = .033); removing a single extreme observation renders both NPM (p = .166) and the overall model (p = .118) non-significant; and a firm fixed effects specification, the appropriate estimator for panel data, produces a stronger NPM coefficient (B = 4.704, p < .001; within R² = .394). The evidence supports margin as the operative determinant of profit growth in this sector, while showing that pooled estimation on a short, heavy-tailed panel is a fragile basis for that conclusion.
PENGARUH DEBT TO ASSET RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN CURRENT RATIO TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dian Ayu Andriani; Hilmiatus Sahla; Zulfa Khairina Batubara
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 5 No. 3 (2022): October 2022
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v5i3.977

Abstract

This research aims to determine the effect of Debt To Asset Ratio, Debt To Equity Ratio, Total Asset Turnover and Current Ratio on Return On Equity in Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange. The research sample was 10 banking companies listed on the Indonesia Stock Exchange from 2015 to 2018. Data testing was carried out using the multiple linear regression analysis method. The results showed that partially the Debt to Asset Ratio variable had no effect on Return On Equity, seen from the results of the significant value 0.271 > 0.05 and the tcount (1.119) < ttable (2.02809), the Debt to Equity Ratio variable has no effect on Return On Equity seen from the results of the significant value 0.362> 0.05 and the value of tcount (0.924) < ttable (2.02809), the Total Asset variable Turnover has a significant effect on Return On Equity seen from the results of significant values 0.000 <0.05 and tcount (4.696) > ttable (2.02809), and the Current Ratio variable has no effect on Return On Equity seen from the results of the significant value of 0.455 > 0.05 and the value of tcount (0.755) < ttable (2.02809), Simultaneously that the value of sig. F of 0.000 < significant level of 0.05 (5%) and the value of Fcount (6.259) > Ftable (2.64).This means that it can be concluded that the variables Debt to Asset Ratio, Debt to Equity Ratio, Total Asset Turnover and Current Ratio have a significant effect on Return On Equity. Adjusted Rsquare value or coefficient of determination is 0.350. This result means that 35.0% of the variance or change in Return On Equity can be explained by variations of DAR, DER, TATO and CR while the rest (65.0%) is explained by other causes outside this research model.
Co-Authors Ade Khairani Hasibuan Andri Soemitra ARIS SIREGAR Azizah Siregar BAMBANG PRAYOGO Dandy Gunawan Sinaga Daniel Suryadi Cornelius Lumban Tobing Dian Ayu Andriani Dicky Apdilah Fitri Febianti Hanung Eka Atmaja Hilmiatus Sahla INDAH PERMATA SARI Indah Ramadhani M. Shabri Abd. Majid MASLI MASLI Nisfu Fhitri Permana, Jaka Simbolon, Anggiat Parlindungan Winda Apriana Winda Ardiani Zalvia Azharawanni