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INDONESIA
JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Published by Smart Education
ISSN : 26154307     EISSN : 26153262     DOI : -
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
Journal of Science and Social Research is accepts research works from academicians in their respective expertise of studies. Journal of Science and Social Research is platform to disclose the research abilities and promote quality and excellence of young researchers and experienced thoughts towards Change for Development. The journal releases on February and July.
Arjuna Subject : -
Articles 1,452 Documents
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PRAKTIK ILLEGAL FISHING STUDI KASUS: KABUPATEN BATU BARA PROVINSI SUMATERA UTARA Rosano, Zalmi; Rahmani, Ratih Martia; Syamson, Indra; Mesenu, Mesenu
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.v8i4.4503

Abstract

Abstract: This study aims to analyze the practice of illegal fishing in Tanjung Tiram District, Batu Bara Regency, North Sumatra Province, and to examine the causal factors, socio-economic impacts, and the effectiveness of fishery law enforcement in the region. As an archipelagic state, Indonesia possesses vast marine resources; however, illegal fishing practices are still rampant, committed both by foreign vessels and local fishermen. The research employed a juridical-empirical method with a sociological approach, involving interviews, observations, and documentation with traditional fishermen, fisheries officers, and local authorities. The findings reveal that illegal fishing in this area includes the use of trawls, drag nets, and explosives. The main factors driving such activities are weak law enforcement, economic pressure, and low legal awareness among coastal communities. The impacts include marine ecosystem degradation, decreased income of traditional fishermen, and rising social conflicts. This study recommends strengthening inter-agency surveillance, enhancing legal awareness and community education, and developing alternative economic programs to reduce illegal fishing and promote sustainable marine resource management in Indonesia.Keyword: Illegal Fishing, Fishermen, Fisheries Law, Socio-Economic Impact, Tanjung TiramAbstrak: Penelitian ini bertujuan untuk menganalisis praktik illegal fishing yang terjadi di Kecamatan Tanjung Tiram, Kabupaten Batu Bara, Provinsi Sumatera Utara, serta menelaah faktor penyebab, dampak sosial-ekonomi, dan efektivitas penerapan hukum perikanan di wilayah tersebut. Indonesia sebagai negara kepulauan memiliki potensi sumber daya laut yang sangat besar, namun praktik penangkapan ikan secara ilegal masih marak dilakukan, baik oleh kapal asing maupun nelayan lokal. Penelitian ini menggunakan metode yuridis-empiris dengan pendekatan sosiologis, melalui wawancara, observasi, dan studi dokumentasi terhadap nelayan tradisional, pejabat Dinas Perikanan, dan pihak Kecamatan Tanjung Tiram. Hasil penelitian menunjukkan bahwa praktik illegal fishing di kawasan ini dilakukan dengan berbagai cara seperti penggunaan pukat hela (trawl), pukat tarik, dan bahan peledak. Faktor utama yang mendorong nelayan melakukan praktik tersebut adalah lemahnya penegakan hukum, tekanan ekonomi, dan rendahnya kesadaran hukum masyarakat pesisir. Dampak yang ditimbulkan antara lain kerusakan ekosistem laut, penurunan pendapatan nelayan tradisional, dan munculnya konflik sosial. Penelitian ini merekomendasikan perlunya penguatan pengawasan lintas lembaga, peningkatan sosialisasi hukum kelautan dan perikanan, serta pemberdayaan ekonomi alternatif bagi masyarakat pesisir sebagai langkah strategis dalam mengurangi praktik illegal fishing dan menjaga keberlanjutan sumber daya laut Indonesia.Kata kunci: Illegal Fishing, Nelayan, Hukum Perikanan, Sosial Ekonomi, Tanjung Tiram
ANALISIS KEAMANAN LALU LINTAS WEB PADA PERANGKAT IOT ESP8266 MENGGUNAKAN TEKNIK SNIFFING PAKET Pariyasto, Sofyan; Agus, Raja Tama Andri; Priyulida, Fitria; Julita, Rina
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.v8i4.5110

Abstract

Abstract: Technological developments in recent years have increased quite rapidly, especially in the field of IoT (Internet of Things). With the increasing development of IoT, of course, in line with the increasing use of IoT devices in everyday life. With the increasing number of IoT devices, the issue of data security in IoT devices is certainly one of the important things that must be considered. In this study, a security analysis of web data traffic was conducted on the IoT NodeMCU esp8266 device. The experiment was conducted using two IoT devices acting as senders and receivers of data and one computer device as an attacker. In the analysis process, three scenarios were carried out: sending data without encryption, sending data with base64 encryption without a key, and finally sending data with XOR encryption with a key inserted in the header of the sent data packet. The tapping process was carried out using Wireshark software. From the results of the trials carried out, the entire data transfer process between the two IoT devices can be fully intercepted by Wireshark. Plaintext data (without encoding) tends to be easier to obtain information, while data with encryption without a key on base64 must be analyzed for its pattern to be able to be decrypted. And for encryption that requires a key in XOR, further analysis is carried out by looking for the key inserted in the header so that decryption can be carried out. Keywords: Internet Of Things (IOT); Wireshark; NodeMCU; Base64 Encoding, XOR Encoding. Abstrak: Perkembangan teknologi dalam beberapa tahun terakhir meningkat dengan cukup pesat khususnya dalam bidang IOT (Internet Of Things). Dengan semakin meningkatnya perkembangan IOT tentu sejalan dengan meningkatnya penggunaan perangkat IOT dikehidupan sehari-hari. Dengan semakin banyaknya perangkat IOT yang ada tentu masalah keamanan data dalam perangkat IOT menjadi salah satu hal penting yang harus diperhatikan. Dalam penelitian ini dilakukan analisa keamanan lalu lintas data web pada perangkat IOT NodeMCU esp8266. Percobaan dilakukan dengan menggunakan 2 perangkt IOT yang bertindak sebagai pengirim dan penerima data dan satu perangkat komputer sebagai penyerang. Dalam proses analisa dilakukan tiga skenario yaitu pengiriman data tanpa enkripsi, pengiriman data dengan enkripsi base64 tanpa key, dan yang terakhir pengirimn data dengan enkripsi XOR dengan key disisipkan di header paket data yang dikirim. Proses penyadapan dilakukan dengan menggunakan perangkat lunak Wireshark. Dari hasil ujicoba yang dilakukan seluruh proses transfer data antara kedua perangkat IOT dapat disadap sepenuhnya oleh Wireshark. Data plaintext (tanpa encoding) cenderung lebih mudah didapatkan informasinya, sementara data dengan enkripsi tanpa key pada base64 harus dianalisa polanya untuk bisa dilakukan dekripsi. Dan untuk enkripsi yang membutuhkan key pada XOR dilakukan analisa lanjutan dengan mencari key yang disisipkan diheader agar bisa lakukan dekripsi. Kata kunci:  Internet Of Things (IOT); Wireshark; NodeMCU; Base64 Encoding, XOR Encoding.
PENGARUH PENCEMARAN LINGKUNGAN PERAIRAN TERHADAP KEBERHASILAN BUDIDAYA IKAN AIR TAWAR DI KOTA PADANG Amri, Muhammad; Santosa, Budi; Sari, Desi Ratna; Aisyah, Siti
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.v8i4.5132

Abstract

Abstract: This study aims to analyze the impact of river pollution on the performance of freshwater aquaculture using five major rivers in Padang City: Batang Arau, Batang Kuranji, Batang Air Dingin, Batang Kandis, and Batang Anai. A quantitative approach was applied through field surveys and laboratory analyses at three stations of each river to measure physical, chemical, and biological water parameters, as well as aquaculture performance indicators including survival rate, specific growth rate, feed conversion ratio, and harvest biomass. The results show that most water quality parameters exceeded the Class II standards of Government Regulation No. 22/2021, particularly turbidity, TSS, ammonia, BOD, COD, and total coliform. Regression analysis indicates that chemical parameters have the strongest influence on aquaculture performance, followed by physical parameters, while biological parameters are near-significant, and anthropogenic pollution exerts a significant negative effect. Batang Air Dingin showed the best water quality and aquaculture performance, whereas Batang Kandis exhibited the highest pollution level and lowest production outcomes. The study concludes that river pollution significantly reduces freshwater aquaculture productivity and highlights the need for sustainable water quality management. Keywords: Aquaculture; Performance; Pollution; River; Water Quality. Abstrak: Penelitian ini bertujuan menganalisis pengaruh pencemaran air sungai terhadap keberhasilan budidaya ikan air tawar pada lima sungai utama di Kota Padang, yaitu Batang Arau, Batang Kuranji, Batang Air Dingin, Batang Kandis, dan Batang Anai. Metode penelitian menggunakan pendekatan kuantitatif melalui survei lapangan dan analisis laboratorium pada tiga stasiun setiap sungai, meliputi parameter fisika, kimia, dan biologi, serta indikator performa budidaya yang terdiri dari survival rate, laju pertumbuhan harian, feed conversion ratio, dan biomassa panen. Hasil penelitian menunjukkan bahwa sebagian besar parameter kualitas air telah melampaui baku mutu PP 22/2021 Kelas II, terutama kekeruhan, TSS, amonia, BOD, COD, dan total coliform. Analisis regresi mengindikasikan bahwa parameter kimia merupakan faktor paling dominan memengaruhi keberhasilan budidaya, diikuti parameter fisika, sementara parameter biologi mendekati signifikan, dan pencemaran antropogenik terbukti berpengaruh negatif terhadap performa budidaya. Sungai Batang Air Dingin memiliki kualitas air terbaik dan hasil budidaya tertinggi, sedangkan Batang Kandis menunjukkan tingkat pencemaran tertinggi dan performa budidaya terendah. Penelitian ini menyimpulkan bahwa pencemaran sungai berperan nyata dalam menurunkan produktivitas budidaya ikan dan perlu dilakukan pengelolaan kualitas air secara berkelanjutan. Kata Kunci: Budidaya Ikan; Kualitas Air; Pencemaran; Performa Budidaya; Sungai.
ANALISIS KESULITAN BELAJAR SISWA KELAS III SD DALAM MEMAHAMI KONSEP PERKALIAN DI SDN 010106 SEI SILAU BARAT Anim, Anim; Ariyani, Dinda; Ningsih, Ruri Ayu; Emalia, Ruri
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.v8i4.4924

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Abstract: This research aims to analyze the difficulties experienced by third-grade students in understanding the concept of multiplication at SDN 010106 Sei Silau Barat. The study involved 19 students as research subjects and employed a descriptive qualitative method with data collected through written tests. The tests were designed to identify the types of difficulties students faced in learning the basic concept of multiplication, such as errors in memorizing multiplication facts, inability to associate multiplication with repeated addition, and mistakes in applying the concept to word problems. The findings revealed that most students still struggled to connect the concept of multiplication with the concrete meaning of repeated processes. This indicates that students have not yet developed a strong conceptual understanding of multiplication and tend to rely on rote memorization instead of meaningful comprehension. Furthermore, it was found that the main causes of these difficulties were insufficient conceptual understanding, learning habits focused on memorization, and the limited use of contextual learning media that could help visualize the concept. Therefore, it is suggested that teachers implement more concrete and contextual teaching approaches, such as using real-life examples, manipulatives, and visual aids, to help students grasp the meaning of multiplication deeply and meaningfully, fostering better understanding and long-term retention of mathematical concepts.Keyword: difficulties; students;multiplication;understanding;contextual.Abstrak: Penelitian ini bertujuan untuk menganalisis kesulitan yang dialami siswa kelas III dalam memahami konsep perkalian di SDN 010106 Sei Silau Barat. Subjek penelitian berjumlah 19 orang siswa. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui tes tertulis. Tes tersebut dirancang untuk mengidentifikasi jenis kesulitan yang dihadapi siswa dalam memahami konsep dasar perkalian, seperti kesalahan dalam menghafal fakta perkalian, ketidakmampuan mengaitkan perkalian dengan penjumlahan berulang, serta kesalahan dalam penerapan konsep pada soal cerita. Hasil penelitian menunjukkan bahwa sebagian besar siswa masih mengalami kesulitan dalam menghubungkan konsep perkalian dengan makna konkret dari proses berulang. Selain itu, ditemukan bahwa faktor utama penyebab kesulitan tersebut adalah kurangnya pemahaman konseptual, kebiasaan belajar yang mengandalkan hafalan, serta keterbatasan penggunaan media pembelajaran yang kontekstual. Berdasarkan hasil tersebut, disarankan agar guru menggunakan pendekatan pembelajaran yang lebih konkret dan kontekstual untuk membantu siswa memahami konsep perkalian secara mendalam. Temuan ini diharapkan dapat menjadi rujukan dalam pengembangan strategi pembelajaran matematika yang lebih efektif dan relevan dengan kebutuhan siswa sekolah dasar.Kata Kunci: kesulitan; perkalian; siswa; pemahaman; kontekstual.
NEGOSIASI DAN KOLABORASI IDE SEBAGAI STRATEGI PENYUSNAN KERANGKA BERPIKIR BERBASIS PROJEK DALAM MENULIS CERPEN Maulidiah, Rina Hayati; Atmazaki, Atmazaki; Hayati, Yenni
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.5283

Abstract

Abstract: This study aims to describe the negotiation and collaboration strategies of ideas in developing project-based frameworks as an effort to improve creativity and short story writing skills. The research method used is a descriptive qualitative approach with the Project-Based Learning (PjBL) model. The research subjects consisted of language education students taking the Fictional Prose Appreciation course. Data collection techniques were carried out through observation of the learning process, interviews, and document analysis of short story framework results. The results of the study indicate that negotiation of ideas plays an important role in building understanding among group members regarding the storyline, characters, and themes, while collaboration of ideas allows the integration of various perspectives to enrich the short story content. The implementation of these two strategies has been shown to increase engagement, shared responsibility, and more original work results. Thus, negotiation and collaboration of ideas can be used as effective strategies in developing project-based writing skills, especially short story writingKeywords: Negotiation, Collaboration, Thinking Framework, Project-Based Learning, Short Story Writing Abstrak: Penelitian ini bertujuan untuk mendeskripsikan strategi negosiasi dan kolaborasi ide dalam penyusunan kerangka berpikir berbasis projek sebagai upaya meningkatkan kreativitas dan keterampilan menulis cerpen. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan model Project-Based Learning (PjBL). Subjek penelitian terdiri atas mahasiswa program studi pendidikan bahasa yang mengikuti mata kuliah Apresiasi Prosa Fiksi. Teknik pengumpulan data dilakukan melalui observasi proses pembelajaran, wawancara, dan analisis dokumen hasil kerangka cerpen. Hasil penelitian menunjukkan bahwa negosiasi ide berperan penting dalam membangun kesepahaman antaranggota kelompok mengenai alur cerita, karakter, dan tema, sementara kolaborasi ide memungkinkan penggabungan berbagai perspektif untuk memperkaya konten cerpen. Penerapan kedua strategi ini terbukti meningkatkan keterlibatan, tanggung jawab bersama, dan hasil karya yang lebih orisinal. Dengan demikian, negosiasi dan kolaborasi ide dapat dijadikan strategi efektif dalam pengembangan kemampuan menulis berbasis projek khususnya menulis cerpen.Kata Kunci: Negosiasi, Kolaborasi, Kerangka Berpikir, Pembelajaran Berbasis Projek, Menulis Cerpen
BENTUK INTERAKSI SOSIAL MASYARAKAT MULTIKULTURAL DALAM MENINGKATKAN KEBERFUNGSIAN SOSIAL DI DESA RAMA AGUNG KABUPATEN BENGKULU UTARA Anggreani, Rita; Yunilisiah, Yunilisiah; Suminar, Panji; Permata, Sri Putri; Munandar, Aries
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.v8i4.4177

Abstract

Harmonisasi yang ada di Desa Rama Agung tidak lepas dari kuatnya rasa toleransi, saling mendukung dan tidak mengganggu agama atau budaya yang dimiliki masyarakat lain. Hal ini terjadi karena terciptanya interaksi sosial positif didalamnya yang meliputi asosiatif atau bentuk penyatuan. Penelitian ini bertujuan untuk menganalisis Bentuk Interaksi Sosial Masyarakat Multikultural dalam Meningkatkan Keberfungsian Sosial di Desa Rama Agung Kabupaten Bengkulu Utara. Terciptanya harmonisasi sosial di desa ini karena adanya interaksi sosial yang saling menguntungkan antar masyarakatnya mulai dari sikap toleransi, saling mendukung, dan saling menjaga di tengah keberagaman. Metode dalam penelitian ini menggunakan metode kualitatif dengan informan yang terdiri dari kepala desa, kepala dusun, tokoh agama, tokoh masyarakat serta masyarakat. Teknik pengumpulan data dalam penelitian ini menggunakan observasi, wawancara dan studi dokumentasi. Hasil penelitian ini menunjukkan bahwa bentuk interaksi sosial asosiatif (penyatuan) yakni kerjasama berupa tolong menolong dalam suka maupun duka, akulturasi (percampuran budaya) berupa kuliner dan bahasa, asimilasi (percampuran budaya yang membentuk kebudayaan baru) berupa pernikahan beda agama dalam satu keluarga, serta akomodasi (penyesuaian diri) yang sudah berjalan dengan baik. Bentuk interaksi sosial disosiatif (pemisahan) berupa persaingan terjadi dalam bentuk positif berupa kompetisi, kontravensi (ketidaksepakatan) terjadi hanya dalam forum diskusi yang tidak menimbulkan perpecahan serta konflik yang tidak pernah terjadi di desa ini. Hal ini dikarenakan pemerintah desa mempunyai wadah dalam memediasi konflik yakni FPUB (Forum Perwakilan Umat Beragama).
PENGEMBANGAN MEDIA PEMBELAJARAN VIDEO ANIMASI BERBASIS ANIMAKER PADA MATERI KEANEKARAGAMAN HAYATI UNTUK MENINGKATKAN HASIL BELAJAR KELAS X SMA SWASTA TELADAN PEMATANGSIANTAR Sinurat, Rela Afriani; Siagian, Gunaria; Situmorang, Masni Veronika
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.v8i4.5087

Abstract

Abstract: This study aims to (1) Determine the feasibility test of Animaker-based animated video learning media on biodiversity material. (2) Determine students' responses to Animaker-based animated video learning media on biodiversity material. (3) Determine the effect of using Animaker-based animated video learning media on biodiversity material in class X of SMA Swasta Teladan Pematangsiantar. The study used the Research and Development (R&D) method with the ADDIE development model. Data analysis was carried out through media feasibility tests, product trials, and analysis of learning outcomes. The validation results showed an average feasibility percentage of 93% with a very feasible category, with details of design feasibility of 94%, content/material 90%, language 94%, and presentation 96%. Student responses to Animaker-based animated video learning media on biodiversity material by providing a questionnaire sheet obtained responses in the very good category, namely 86.1%. Based on student learning outcome data obtained through pre-test and post-test, Animaker-based animated video learning media has an influence on student learning outcomes. This is evidenced by the Sig. value. The 2-tailed test is 0.000, indicating that the value is <0.05. Therefore, it can be concluded that Ho is rejected and Ha is accepted.  Keywords: media; videos; animaker. Abstrak: Penelitian ini bertujuan untuk (1) Mengetahui uji kelayakan media pembelajaran video animasi berbasis animaker pada materi keanekaragaman hayati. (2) Mengetahui respon peserta didik terhadap media pembelajaran video animasi berbasis animaker pada materi keanekaragaman hayati. (3) Mengetahui pengaruh penggunaan media pembelajaran video animasi berbasis animaker pada materi keanekaragaman hayati dikelas X SMA Swasta Teladan Pematangsiantar. Penelitian menggunakan metode Research and Development (R&D) dengan model pengembangan ADDIE. Analisis data dilakukan melalui uji kelayakan media, uji coba produk, dan analisis hasil belajar. Hasil validasi menunjukkan persentase kelayakan rata-rata sebesar 93% dengan kategori sangat layak, dengan rincian kelayakan desain 94%, isi/materi 90%, bahasa 94%, dan penyajian 96%. Respon siswa terhadap media pembelajaran video animasi berbasis animaker pada materi keanekaragaman hayati dengan memberikan lembar angket diperoleh respon dengan kategori sangat baik yaitu 86,1%. Berdasarkan data hasil belajar siswa yang diperoleh melalui pre-test dan post-test maka media pembelajaran video animasi berbasis animaker memiliki pengaruh terhadap hasil belajar siswa. Hal ini dibuktikan dengan nilai Sig. 2 tailed adalah 0,000 yang menyatakan nilai tersebut < 0,05. Maka dapat disimpulkan Ho ditolak dan Ha diterima.  Kata kunci: media; video; animaker.
PENERAPAN MFEP DALAM MEREKOMENDASIKAN PENERIMA PINJAMAN MODAL USAHA KECIL MENENGAH DI BUMDES TANJUNG ASRI Irianto, Irianto; Amin, Muhammad; Maulana, Cecep
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.3085

Abstract

Abstract: Determining loan recipients for Small and Medium Enterprises (SMEs) at BUMDes Tanjung Asri requires an objective method to ensure that assistance is provided to truly eligible parties. This study applies the Multi-Factor Evaluation Process (MFEP) method to provide more structured recommendations based on relevant criteria. The evaluation process includes factors such as business feasibility, loan repayment ability, business experience, and other financial aspects. Data were collected through interviews and document studies, then analyzed using the MFEP method to rank loan applicants. The results indicate that the implementation of MFEP enhances transparency and accuracy in decision-making compared to conventional methods. With an MFEP-based system, BUMDes Tanjung Asri can allocate funds more effectively, ensuring targeted financial support and promoting sustainable local economic growth. Keywords: MFEP, Recommendation, Business Loan, UKM, BUMDes Abstrak: Penentuan penerima pinjaman modal bagi Usaha Kecil Menengah (UKM) di BUMDes Tanjung Asri memerlukan metode yang objektif agar bantuan dapat diberikan kepada pihak yang benar-benar layak. Penelitian ini menerapkan metode Multi-Factor Evaluation Process (MFEP) untuk memberikan rekomendasi yang lebih terstruktur dan berbasis kriteria yang relevan. Faktor-faktor yang digunakan dalam proses evaluasi meliputi kelayakan usaha, kemampuan pengembalian pinjaman, pengalaman usaha, serta aspek finansial lainnya. Data dikumpulkan melalui wawancara dan studi dokumentasi, kemudian dianalisis menggunakan metode MFEP untuk menghasilkan peringkat calon penerima pinjaman. Hasil penelitian menunjukkan bahwa penerapan MFEP dapat meningkatkan transparansi dan akurasi dalam pengambilan keputusan dibandingkan metode konvensional. Dengan adanya sistem berbasis MFEP, BUMDes Tanjung Asri dapat mengalokasikan dana secara lebih tepat sasaran, sehingga mendukung pertumbuhan ekonomi lokal secara berkelanjutan. Kata kunci: MFEP, Rekomendasi, Pinjaman Modal, UKM, BUMDes
GREEN ACCOUNTING HAS A POSITIVE IMPACT ON FINANCIAL PERFORMANCE, AND THIS IMPACT IS STRENGTHENED BY THE IMPLEMENTATION OF GCG Wardayani, Wardayani; Lubis, Desy Irana Dewi
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.v8i4.5177

Abstract

Abstract: Purpose:The existence of the Sei Mangkei Special Economic Zone (SEZ) actually has legitimacy in the community, but it still has an impact on environmental pollution, so a comprehensive improvement in environmental management is needed. The solution to this pollution can be realized by budgeting costs for environmental management or green accounting. Now, investors have consciously begun to add environmental aspects in determining investment instruments, so that Good Corporate Governance (GCG) is needed in its management. The implementation of GCG will have a positive impact on companies to encourage corporate concern for the surrounding environment. Method:The method used in this study is quantitative analysis, namely determining the influence of Green Accounting (Environmental Performance/X1 and Environmental Costs/X2) on Financial Performance (ROA and ROE/Y) and GCG (Z) moderating Green Accounting and Financial Performance. Findings:The study was conducted in companies already operating in the Sei Mangkei Special Economic Zone (SEZ) that have participated in the Company Performance Assessment Program (PROPER) issued by the Ministry of Environment and Forestry and include environmental costs. The data used are Financial Reports, Annual Reports, Sustainability Reports, and Company PROPER rating data. Partial Least Square (PLS)-SEM is the data analysis used with the help of SmartPLS software version 3.0. The results of this study are that Green accounting has a positive effect on financial performance, and this effect is strengthened by the implementation of GCG. Novelty: lies in its focus on companies operating in the Sei Mangkei Special Economic Zone (SEZ), a strategic industrial area in Indonesia that faces serious environmental challenges. Unlike previous research, green accounting is measured comprehensively through both environmental performance and environmental costs. Moreover, this study uniquely examines the moderating role of Good Corporate Governance (GCG), showing that governance practices strengthen the positive effect of green accounting on financial performance.  Keywords: Accounting, Environment, Performance, Finance, GCG
PENGARUH FAKTOR MAKROEKONOMI TERHADAP PENINGKATAN KINERJA ASURANSI SYARIAH DI INDONESIA Sari, Windi Prastika; Pertiwi, Ruspita Rani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.3177

Abstract

Abstract: This study aims to analyze the influence of macroeconomic factors on improving the performance of sharia insurance in Indonesia in the period 2015-2022. The methodology used is a quantitative approach with panel data analysis, involving independent variables such as Gross Domestic Product (GDP), inflation, interest rates, unemployment rates, and exchange rates, as well as dependent variables in the form of sharia insurance performance measured by total asset indicators. The study uses a panel data regression model, including Pooled Ordinary Least Squares (POLS), Fixed Effects Model (FEM), and Random Effects Model (REM), with statistical tests such as the Chow Test, Hausman Test, and LM Test to determine the best model. The results of the study show that GDP and exchange rates have a significant positive effect on sharia insurance performance, while inflation and unemployment rates have a negative impact. Interest rates do not show a significant effect, reflecting people's preferences for sharia-based products that are more influenced by spiritual awareness than interest rate conditions. This study emphasizes the importance of macroeconomic stability and transparent management of sharia funds to support the development of the sharia insurance industry in Indonesia.. Keyword: sharia insurance;panel data;macroeconomic factors. Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor makroekonomi terhadap peningkatan kinerja asuransi syariah di Indonesia pada periode 2015-2022. Metodologi yang digunakan adalah pendekatan kuantitatif dengan analisis data panel, melibatkan variabel independen seperti Produk Domestik Bruto (PDB), inflasi, suku bunga, tingkat pengangguran, dan nilai tukar, serta variabel dependen berupa kinerja asuransi syariah yang diukur melalui indikator total aset. Penelitian menggunakan model regresi data panel, meliputi Pooled Ordinary Least Squares (POLS), Fixed Effects Model (FEM), dan Random Effects Model (REM), dengan uji statistik seperti Uji Chow, Uji Hausman, dan Uji LM untuk menentukan model terbaik. Hasil penelitian menunjukkan bahwa PDB dan nilai tukar memiliki pengaruh positif signifikan terhadap kinerja asuransi syariah, sementara inflasi dan tingkat pengangguran berdampak negatif. Suku bunga tidak menunjukkan pengaruh signifikan, mencerminkan preferensi masyarakat terhadap produk berbasis syariah yang lebih dipengaruhi oleh kesadaran spiritual dibandingkan kondisi suku bunga. Penelitian ini menegaskan pentingnya stabilitas makroekonomi dan pengelolaan dana syariah yang transparan untuk mendukung perkembangan industri asuransi syariah di Indonesia. Kata kunci: asuransi syariah;data panel;faktor makroekonomi.  

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