cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andy Sapta
Contact Email
saptaandy@gmail.com
Phone
-
Journal Mail Official
lppm_stmik@royal.ac.id
Editorial Address
-
Location
,
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 3,645 Documents
 314   315   316   317   318 
PENGARUH SIKAP PETUGAS TERHADAP KEPATUHAN MENJAGA KEAMANAN DATA REKAM MEDIS ELEKTRONIK DI RSUD TARAKAN Nadri Aulia Fathia; Siswati; Hosizah; Nauri Anggita Temesvari
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.v9i2.6122

Abstract

One of the factors that plays an important role in maintaining the security of EMR data is the compliance of medical record officers with applicable security procedures. However, in using EMR there are several obstacles such as a lack of skills in using technology so that officers have a dependent attitude in carrying out their duties and limited training provided. This study aims to determine the influence of officer attitudes towards compliance with maintaining the security of electronic medical record data at Tarakan Regional Hospital. The type of research used is quantitative research with a cross-sectional design. The population in this study were all 44 medical record officers. Data collection used a questionnaire with a Likert scale. The univariate data analysis technique used the three box method and bivariate data analysis using the Chi Square test. The results showed that overall the average index of all officer attitude indicators fell into the high (positive) category. In the compliance variable, the average index of all indicators fell into the high (compliant) category. The results of the Chi Square statistical test showed a significant influence between officer attitudes towards compliance with maintaining the security of EMR data at Tarakan Regional Hospital (p-Value 0.000 <0.05).
PENGARUH KUALITAS DOKUMENTASI KLINIS TERHADAP KETEPATAN WAKTU KODEFIKASI KLINIS PASIEN JKN DI INSTALASI CASEMIX RSU KABUPATEN TANGERANG Hesti Yuniarti; Husni Abdul Muchlis; Hosizah; Mieke Nurmalasari
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/yf2jxx52

Abstract

Abstract: Timeliness of coding is crucial and requires attention, as failure to do so will delay the coding process and even impact financing claims. Initial observations indicate that 38.88% of coding is inaccurate. This study aims to analyze the effect of clinical documentation quality on the timeliness of clinical coding in the Casemix Installation of Tangerang Regency General Hospital. The study was conducted from August to October 2025 using a quantitative approach with a cross-sectional case study. A sample of 96 medical records was obtained using a random sampling technique. Data collection was carried out by reviewing medical records. The analysis technique used binary logistic regression. The results of the study showed that there was a 52.08% inaccuracy in the timeliness of coding and only 12.5% ??met the 7 criteria of clinical documentation quality. The Nagelkerke R Square value of 0.346 was obtained, which means that the quality of clinical documentation (Independent Variable) contributed 34.6% in explaining the timeliness of clinical coding (Dependent Variable), while 65.4% was explained by other factors outside the research model such as hospital information systems, doctor workloads and other internal policies. The Wald test showed a significant influence between the quality of clinical documentation on the timeliness of clinical coding with a p-value of 0.000 (p = <0.05). It is necessary to update the SIMRS coding system and optimal socialization in filling in the completeness and timeliness of clinical documentation.   Keywords: Medical Record Data. Timeliness of Coding, Quality of Clinical Documentation Abstrak: Ketepatan waktu kodefikasi merupakan hal penting dan perlu mendapatkan perhatian, jika tidak akan menyebabkan keterlambatan proses pengkodean salah satunya diakibatkan oleh kualitas dokumentasi, bahkan berdampak pada klaim pembiayaan. Hasil observasi awal menunjukkan terdapat 38,88% ketidaktepatan waktu kodefikasi. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas dokumentasi klinis terhadap ketepatan waktu kodefikasi klinis di Instalasi Casemix RSU Kabupaten Tangerang. Penelitian dilakukan pada bulan Agustus - Oktober 2025 menggunakan pendekatan kuantitatif dengan kasus potong lintang (Cross- Sectional). Didapatkan Sampel sebanyak 96 rekam medis dengan teknik random sampling. Pengumpulan data dilakukan dengan cara telaah rekam medis. Teknik analisis menggunakan regresi logistik biner. Hasil Penelitian menunjukkan terdapat ketidaktepatan waktu kodefikasi sebesar 52,08% dan hanya terdapat 12,5% yang memenuhi kriteria 7 kriteria kualitas dokumentasi klinis, Diperoleh nilai Nagelkerke R Square sebesar 0,346, dapat diartikan kualitas dokumentasi klinis (Variabel Independen) memiliki konstribusi sebesar 34,6% dalam menjelaskan ketepatan waktu kodefikasi klinis (Variabel Dependen), sedangkan 65,4% dijelaskan oleh faktor lain diluar model penelitian seperti sistem informasi rumah sakit, beban kerja dokter dan kebijakan internal lainnya. Uji wald menunjukkan adanya pengaruh signifikan antara kualitas dokumentasi klinis terhadap ketepatan waktu kodefikasi klinis dengan nilai p-value 0,000 (p = < 0,05). Perlu dilakukan update sistem SIMRS kodefikasi dan sosialisasi optimal dalam pengisian kelengkapan dan ketepatan waktu dokumentasi klinis.   Kata Kunci: Data Rekam Medis, Ketepatan Waktu Kodefikasi, Kualitas Dokumentasi Klinis
PENGARUH PENGALAMAN KERJA, PENGEMBANGAN KARIER DAN KUALITAS KEHIDUPAN KERJA TERHADAP KINERJA PEGAWAIPADA UPTD PUSKESMAS BINJAI KOTA Elisa Delsiana Br. Sitepu; Henri Saragih; Winarto
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/yqwh7763

Abstract

Abstract: This study aims to determine and analyze the effect of work experience, career development, and quality of work life on employee performance at UPTD Puskesmas Binjai Kota. This research used a quantitative descriptive method with a sample of 45 employees. Data were collected through questionnaires and analyzed using statistical tests, including the t-test, F-test, and coefficient of determination. The results showed that partially, work experience had a positive and significant effect on employee performance with a t-value of 5,995 and a significance value of 0.000. Career development also had a positive and significant effect on employee performance with a t-value of 2.037 and a significance value of 0.048. Quality of work life had a positive and significant effect on employee performance with a t-value of 7.837 and a significance value of 0.000. Simultaneously, work experience, career development, and quality of work life had a positive and significant effect on employee performance, as indicated by an F-value of 59.817 with a significance value of 0.000. The Adjusted R Square value of 0.800 indicates that 80% of employee performance can be explained by these variables, while the remaining 20% is influenced by other factors outside this study.   Keywords: Work_Experience, Career_Development, Quality_Of_Work_Life, Employee_Performance.   Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengalaman kerja, pengembangan karier, dan kualitas kehidupan kerja terhadap kinerja pegawai pada UPTD Puskesmas Binjai Kota. Penelitian ini menggunakan metode deskriptif kuantitatif dengan jumlah sampel sebanyak 45 pegawai. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan uji statistik yang meliputi uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung sebesar 5,995 dan signifikansi 0,000. Pengembangan karier juga berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung sebesar 2,037 dan signifikansi 0,048. Kualitas kehidupan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung sebesar 7,837 dan signifikansi 0,000. Secara simultan, pengalaman kerja, pengembangan karier, dan kualitas kehidupan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, yang ditunjukkan oleh nilai F hitung sebesar 59,817 dengan signifikansi 0,000. Nilai Adjusted R Square sebesar 0,800 menunjukkan bahwa 80% kinerja pegawai dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.   Kata Kunci: Pengalaman_Kerja, Pengembangan_Karier, Kualitas_Kehidupan_Kerja, Kinerja_Pegawai.
PATOLOGI EKSEKUSI KURIKULUM NASIONAL: TINJAUAN SISTEMATIS KESIAPAN SEKOLAH (KTSP - KURIKULUM MERDEKA) Syamsi Jenar Savithra; Verzuwela Blezinsky Manihuruk
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/wmr5rj71

Abstract

Abstract: Education is a crucial foundation for development, yet system reforms are frequently impeded by the gap between policy theory and practical reality. This study presents a systematic review of national educational curriculum execution pathology, focusing on the transition from the School-Based Curriculum (KTSP) to the Emancipated Curriculum (Kurikulum Merdeka) in Indonesia. The primary issue explored is the structural, regulatory, and cultural gap between central government policy design and grassroots school ecosystem readiness. Utilizing a Systematic Literature Review (SLR) based on PRISMA 2020 guidelines, analysis was conducted on indexed international literature published between 2019 and 2026. Results reveal that curriculum implementation failures are frequently rooted in "policy pathology," where radical pedagogical shifts are not proportionally balanced with capacity building and infrastructure. Findings specifically indicate dual-policy fatigue, pedagogical distortion burdening educators with complex administrative tasks (like designing Teaching Modules and diagnostic assessments), weak instructional leadership, and resource disparities between urban and rural schools. Ultimately, this paper proposes adapting the Integrated Curriculum Implementation Model (IDCI) centered on four main subsystems: long-term regulatory stability, curriculum content alignment, organic peer collaboration, and supportive school ecosystems to bridge the curriculum implementation gap.   Keywords: Policy Pathology, School Readiness, Emancipated Curriculum, Curriculum Implementation.   Abstrak: Pendidikan merupakan fondasi krusial bagi peradaban, namun reformasi sistemnya sering terhambat oleh kesenjangan antara teori kebijakan dan realitas di lapangan. Penelitian ini menyajikan tinjauan sistematis mengenai patologi eksekusi kebijakan kurikulum pendidikan nasional, berfokus pada transisi dari Kurikulum Tingkat Satuan Pendidikan (KTSP) hingga Kurikulum Merdeka di Indonesia. Masalah utamanya adalah kesenjangan struktural, regulasi, dan kultural antara desain kebijakan pemerintah pusat dan kesiapan ekosistem sekolah di akar rumput. Menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan pedoman PRISMA 2020, analisis dilakukan terhadap literatur internasional terindeks terbitan 2019-2026. Hasil analisis mengungkap bahwa kegagalan implementasi sering berakar pada "patologi kebijakan", di mana pergeseran paradigma pedagogis radikal tidak diimbangi peningkatan kapasitas sumber daya manusia dan infrastruktur secara proporsional. Temuan menunjukkan adanya kelelahan kebijakan ganda (dual-policy fatigue), distorsi pedagogis yang membebani tenaga pendidik dengan administrasi kompleks (seperti penyusunan Modul Ajar dan asesmen diagnostik), kelemahan kepemimpinan instruksional, serta disparitas sumber daya sekolah urban dan rural. Tulisan ini mengusulkan adaptasi Model Implementasi Kurikulum Terintegrasi (IDCI) yang berpusat pada empat pilar: stabilitas regulasi, keselarasan konten kurikulum, kolaborasi sejawat organik, dan ekosistem sekolah suportif untuk menjembatani kesenjangan implementasi kurikulum.   Kata Kunci: Patologi Kebijakan, Kesiapan Sekolah, Kurikulum Merdeka, Implementasi Kurikulum.
PERKEMBANGAN PENERAPAN KURIKULUM MERDEKA DI SEKOLAH MENENGAH : TINJAUAN LITERATUR SISTEMATIS Dimas Pranata; Fachri Ramadhan; Jeriko Hasudungan Siahaan; Mahanta Ginting; M. Rizki Ramadhan; Tri Uli Romaito Manik
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/r97p0774

Abstract

Abstract: The curriculum launched by the government in 2022 serves to provide opportunities for school environments to ensure the continuity of teaching and learning activities in accordance with their available facilities and capabilities. This research aims to contribute by employing a systematic approach to monitoring various learning activities related to the operation or implementation of the Kurikulum Merdeka (Independent Curriculum) in secondary schools, which also allows for the discovery of best practices and useful strategies applicable across various contexts of curriculum implementation. This study is designed to conduct a further review with the objective of gaining a deeper understanding of the implementation of the Kurikulum Merdeka within the secondary school environment, utilizing reference materials published in the most recent period from 2022 to 2025. The most frequently encountered difficulties or issues identified include: (1) teachers' difficulties in time management and preparing more varied materials; (2) insufficient teacher readiness in delivering the curriculum, necessitating additional training; (3) a lack of high-level digital literacy among teachers required to integrate technology into the classroom; and (4) limited space for students to develop local cultural practices.   Keywords: Kurikulum Merdeka, Influence, Secondary School   Abstrak: Kurikulum yang telah di luncurkan oleh pemerintah sejak tahun 2022 memiliki fungsi untuk memberikan peluang terhadap lingkungan sekolah guna untuk keberlangsungan kegiatan belajar mengajar sesuai dengan fasilitas dan kesanggupan yang mereka miliki. Penelitian ini ingin berkontribusi dengan melakukan pendekatan yang sistematis dalam memantau berbagai kegiatan belajar terkait pengoperasian atau implementasi kurikulum merdeka di sekolah menengah juga memungkinkan untuk menemukan praktik terbaik dan strategi yang cukup berguna yang dapat di terapkan di berbagai konteks yang mengandung pengimplementasian kurikulum merdeka dalam kegiatan belajar dan mengajar. Penelitian ini adalah sebuah penelitian yang diciptakan untuk meninjau secara lanjut dengan mengharapkan tujuan untuk mengetahui lebih mendalam akan implementasi Kurikulum Merdeka di lingkungan Sekolah Menengah. Artikel yang penulis jadikan bahan kajian adalah periode tahun terbit terbaru 2022-2025. Kesulitan atau masalah yang paling sering dijumpai adalah: (1) Kesulitan guru dalam memanajemen waktu dan mempersiapkan materi yang lebih variatif; (2) Kesiapan guru dalam pengajaran kurikulum merdeka masih kurang dan perlu pelatihan tambahan; (3) Kurangnya pengetahuan guru akan literasi digital yang tinggi guna mengintegrasikan teknologi di lingkungan kelas; (4) Kurangnya ruang untuk siswa dalam  mengembangkan  budaya daerah.   Kata Kunci: Kurikulum Merdeka, Pengaruh, Sekolah Menengah      
KOMPARASI KINERJA MODEL SUPPORT VECTOR MACHINE DAN INDONESIAN BIDIRECTIONAL ENCODER REPRESENTATIONS FROM TRANSFORMERS DALAM KLASIFIKASI SENTIMEN ULASAN APLIKASI WONDR BY BNI Rina Rahma Cahya; Arief Ichwani
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.v9i2.6128

Abstract

Abstract: User reviews of the Wondr By BNI application on the Google Play Store contain sentiment information that can serve as a basis for evaluating the quality of digital banking services. This study aims to analyze and compare the performance of the Support Vector Machine (SVM) model and Indonesian Bidirectional Encoder Representations from Transformers (IndoBERT) in classifying user review sentiments into three categories: positive, neutral, and negative. Data was collected through web scraping techniques from the Google Play Store during the period of January–December 2025, then processed through preprocessing stages and labeled using the Lexicon-Based method with the InSet dictionary. The SVM model uses TF-IDF feature extraction with variations in the C parameter, while IndoBERT is optimized through a fine-tuning process. Evaluation is carried out using accuracy, precision, recall, and F1-score metrics. Test results show that the SVM model with an optimal parameter of C = 10 achieves an accuracy of 83.29%, whereas IndoBERT reaches an accuracy of 92.70%. IndoBERT outperforms SVM across all evaluation metrics with an average difference of around 9–10%, indicating IndoBERT's ability to understand the context of the Indonesian language more deeply. In conclusion, IndoBERT is a more effective model and is recommended for sentiment classification of Indonesian language digital banking application reviews. Keywords: Sentiment Analysis, Support Vector Machine, IndoBERT, BERT, Wondr By BNI, Text Classification Abstrak: Ulasan pengguna aplikasi Wondr By BNI di Google Play Store mengandung informasi sentimen yang dapat menjadi bahan evaluasi kualitas layanan perbankan digital. Penelitian ini bertujuan menganalisis dan membandingkan kinerja model Support Vector Machine (SVM) dan Indonesian Bidirectional Encoder Representations from Transformers (IndoBERT) dalam mengklasifikasikan sentimen ulasan pengguna ke dalam tiga kategori: positif, netral, dan negatif. Data dikumpulkan melalui teknik web scraping dari Google Play Store pada periode Januari–Desember 2025, kemudian diproses melalui tahapan preprocessing dan dilabeli menggunakan metode Lexicon-Based dengan kamus InSet. Model SVM menggunakan ekstraksi fitur TF-IDF dengan variasi nilai parameter C, sedangkan IndoBERT dioptimalkan melalui proses fine-tuning. Evaluasi dilakukan menggunakan metrik accuracy, precision, recall, dan F1-score. Hasil pengujian menunjukkan bahwa model SVM dengan parameter optimal C = 10 memperoleh akurasi sebesar 83,29%, sedangkan IndoBERT mencapai akurasi sebesar 92,70%. IndoBERT mengungguli SVM pada seluruh metrik evaluasi dengan selisih rata-rata sekitar 9–10%, yang menunjukkan kemampuan IndoBERT dalam memahami konteks bahasa Indonesia secara lebih mendalam. Kesimpulannya, IndoBERT merupakan model yang lebih efektif dan direkomendasikan untuk klasifikasi sentimen ulasan aplikasi perbankan digital berbahasa Indonesia.  Kata Kunci: Analisis Sentimen, Support Vector Machine, IndoBERT, BERT, Wondr By BNI, Klasifikasi Teks.
REKONSTRUKSI PENYELESAIAN SENGKETA PASAR MODAL AKIBAT MANIPULASI INFORMASI OLEH FINFLUENCER DI MEDIA SOSIAL Emiel Salim Siregar; Melati Anjelika Putri Sinaga; Vivi Indah Mayuni; Sintia Natasya; Putri Viranda Ray; Yoshi Kristine Togi Marito Purba
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: 10.54314/1fj9qb17

Abstract

Abstract: This study aims to reconstruct the dispute resolution mechanism in capital markets arising from information manipulation by finfluencers on social media. The rapid growth of digital investors has increased reliance on informal sources, creating legal gaps in accountability and investor protection. This research employs a normative legal method using statute and conceptual approaches by analyzing laws and regulations related to capital markets, financial services, and electronic information. The results indicate that existing dispute resolution mechanisms remain fragmented, reactive, and not fully adaptive to digital-based violations, particularly those involving non-licensed actors such as finfluencers. The absence of clear legal standing and accountability standards complicates the process of evidence, liability determination, and investor recovery. This study proposes a reconstruction model through strengthening regulatory clarity, expanding legal subject recognition, integrating digital evidence frameworks, and optimizing alternative dispute resolution mechanisms. In conclusion, a more adaptive and responsive legal framework is necessary to ensure effective dispute resolution and enhance investor protection in the digital capital market ecosystem.   Keywords: Capital Market; Dispute Resolution; Finfluencer; Information Manipulation; Investor Protection.   Abstrak: Penelitian ini bertujuan untuk merekonstruksi mekanisme penyelesaian sengketa pasar modal akibat manipulasi informasi oleh finfluencer di media sosial. Pertumbuhan investor digital meningkatkan ketergantungan pada sumber informasi nonformal sehingga memunculkan celah hukum terkait tanggung jawab dan perlindungan investor. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan dan konseptual melalui analisis regulasi pasar modal, jasa keuangan, dan informasi elektronik. Hasil penelitian menunjukkan bahwa mekanisme penyelesaian sengketa yang ada masih bersifat terfragmentasi, reaktif, dan belum adaptif terhadap pelanggaran berbasis digital, terutama yang melibatkan aktor tanpa izin seperti finfluencer. Ketidakjelasan kedudukan hukum dan standar pertanggungjawaban menyebabkan kesulitan dalam pembuktian, penentuan tanggung jawab, serta pemulihan kerugian investor. Penelitian ini menawarkan model rekonstruksi melalui penguatan regulasi, perluasan subjek hukum, integrasi pembuktian digital, dan optimalisasi penyelesaian sengketa alternatif. Simpulan menunjukkan bahwa kerangka hukum yang adaptif diperlukan untuk menjamin penyelesaian sengketa yang efektif dan perlindungan investor di era pasar modal digital.   Kata Kunci: Pasar Modal; Penyelesaian Sengketa; Finfluencer; Manipulasi Informasi; Perlindungan Investor
PEGARUH RASIO PROFITABILITAS, RASIO SOLVABILITAS DAN RASIO LIKUIDITAS TERADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR MINYAK, GAS DAN BATU BARA YANG TERDAFTAR DI BEI Della Ananda; Hamida Sari Siregar
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/q0h7jp69

Abstract

Abstract: This study aims to examine the effect of profitability ratio, solvency ratio, and liquidity ratio on financial performance of oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from published financial statements. The research sample consisted of 11 companies with a three-year observation period resulting in 33 observations. The data were analyzed using multiple linear regression analysis. The results showed that partially the profitability ratio had a significant effect on financial performance with a t-statistic value of 2,450 > t-table value of 2,04227 and a significance value of 0,021 < 0,05. The solvency ratio did not affect financial performance with a t-statistic value of ?0.421 < t-table value of ?2.04227 and a significance value of 0.677 > 0,05. The liquidity ratio also did not affect financial performance with a t-statistic value of 0,215 < t-table value of 2,04227 and a significance value of 0,831 > 0,05. Simultaneously, profitability ratio, solvency ratio, and liquidity ratio had a significant effect on financial performance with an F-statistic value of 3,704 > F-table value of 2,714 and a significance value of 0,023 < 0,05. The coefficient of determination showed an adjusted R Square value of 0,202 or 20,2%, meaning that profitability ratio, solvency ratio, and liquidity ratio explained 20,2% of financial performance, while the remaining 79,8% was explained by other variables outside this study. Keywords: Profitability Ratio, Solvency Ratio, Liquidity Ratio, Financial Performance.    Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, rasio solvabilitas dan rasio likuiditas terhadap kinerja keuangan pada perusahaan sub sektor minyak, gas, dan batubara yang terdaftar di BEI. Data yang digunakan adalah data sekunder. Sampel penelitian sebanyak 11 perusahaan dengan 3 tahun pengamatan sehingga diperoleh 33 pengamatan. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial rasio profitabilitas berpengaruh signifikan terhadap kinerja keuangan dengan nilai thitung 2,450 > ttabel 2,04227 dan nilai signifikan 0,021 < 0,05. Rasio solvabilitas  tidak berpengaruh terhadap kinerja keuangan dengan nilai thitung -0,421 < ttabel -2,04227 dan nilai signifikan 0,677 > 0,05. Rasio likuiditas juga tidak berpengaruh terhadap kinerja keuangan dengan nilai thitung 0,215 < ttabel 2,04227 dan nilai signifikan 0,831 > 0,05. Secara simultan rasio profitabilitas, rasio solvabilitas dan rasio likuiditas berpengaruh signifikan terhadap kinerja keuangan dengan nilai Fhitung 3,704 > Ftabel 2,714 dan nilai signifikan 0,023 < 0,05 Hasil koefisien determinasi menunjukkan nilai adjusted R Square sebesar 0,202 atau 20,2%, yang berarti kemampuan rasio profitabilitas, rasio solvabilitas dan rasio likuiditas dalam menjelaskan kinerja keuangan sebesar 20,2%, sedangkan sisanya 79,8% dijelaskan oleh variabel lain di luar penelitian ini. Kata Kunci: Rasio Profitabilitas, Rasio Solvabilitas, Rasio Likuiditas, Kinerja Keuangan 
PENGARUH DEBT TO EQUITY RATIO, DEBT TO ASSET RATIO, DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Amelia Putri; Hamida Sari Siregar
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: 10.54314/68swav31

Abstract

Abstract: This study was conducted to determine the effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Current Ratio (CR) on Return on Assets (ROA) in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange. The population in this study was Transportation and Logistics Companies Listed on the Indonesia Stock Exchange. The sample was taken using purposive sampling, resulting in 36 observations. Using multiple linear regression, classical assumption testing, simultaneous testing (F-test), and partial testing (t-test). The results of this study indicate that the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Current Ratio (CR) simultaneously have no effect on Return on Assets (ROA), with a calculated F value < F-table (1.907 < 2.90). The partial test results show that the DER, DAR, and CR variables do not affect ROA, as the DER significance value is 0.052 > 0.05 and the calculated t value (2.016) < t-table (2.03452). The DAR variable has a partial significance value of 0.068 > 0.05, with a calculated t value of -1.892 < -t-table (-2.03452). The CR variable has a partial significance of 0.591 > 0.05, with a calculated t-value (-0.543) < t-table (-2.03452). The Adjusted R-Square value, or coefficient of determination, is 0.072. This means that 7.2% of the variation or change in Return on Assets is explained by variations in the Debt to Equity Ratio, Debt to Asset Ratio, and Current Ratio, while 92.8% is influenced by other variables outside the research model.   Keywords: Debt to Equity Ratio, Debt to Asset Ratio, Current Ratio, and Return on Assets   Abstrak: Penelitian ini dilakukan untuk mengetahui apakah pengaruh Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Current Ratio (CR) terhadap Return On Asset (ROA) Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia. Sampel yang diambil dengan menggunakan purposive sampling, sehingga diperoleh 36 pengamatan sebagai sampel. Dan menggunakan metode regresi linier berganda, uji asumsi klasik, uji simultan (uji F) dan uji parsial (uji t). Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), dan Current Ratio (CR) secara simultan tidak berpengaruh terhadap Return On Asset (ROA) diperoleh nilai Fhitung < Ftabel (1,907<2,90). Hasil uji parsial variabel DER, DAR, dan CR tidak berpengaruh terhadap ROA karena nilai signifikan DER sebesar 0,052> 0,05 dan thitung (2,016) < ttabel (2,03452). Variabel DAR secara parsial memiliki signifikan sebesar 0,068> 0,05 dengan nilai -thitung (-1,892) < -ttabel (-2,03452). Variabel CR secara parsial memiliki sinifikan sebesar 0,591 > 0,05 dengan nilai -thitung (-0,543) < -ttabel (-2,03452). Nilai Adjusted R Square atau koefisien determinasi adalah 0,072. Hal ini berarti 7,2% variasi atau perubahan dalam Return On Asset dijelaskan oleh variasi Debt to Equity Ratio, Debt to Asset Ratio, dan Current Ratio 92,8 % dipengaruhi oleh variabel variabel lain diluar model penelitian.   Kata Kunci: Debt to Equity Ratio, Debt to Asset Ratio, Current Ratio dan Return On
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA Chella Purnama Amroe; Nisfu Fhitri
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/ceb37d91

Abstract

Abstract: This study aimed to determine whether profitability and liquidity partially and simultaneously influence firm value in technology companies listed on the Indonesia Stock Exchange. The techniques used were documentation and literature review. The sampling method was based on criteria and considerations. The population consisted of 47 companies, of which 11 met the sample criteria. Observations were conducted over a four-year period, from 2021 to 2024, resulting in a total of 44 observations. The analysis method used was multiple linear regression. The results of the study explain that the partial t-test of Return On Assets has an effect on Price to Book Value with a calculated t-value of 3.722> t-table 2.019 and a significance value of 0.001 <0.05, the Current ratio has no effect on Price to Book Value with a calculated t-value of -1.796> -t-table -2.019 and a significance value of 0.080> 0.05. The results of the simultaneous F-test on the variables of Return On Assets and Current ratio on Price to Book Value with a calculated F-value of 7.877> F-table 3.23 with a significance value of 0.001 <0.05. The results of the determination coefficient test of Return On Assets and Current ratio on Company Value in Technology companies listed on the Stock Exchange are able to explain Company Value by 24.2% while the remaining 75.8% is influenced by other factors not included in this study.   Keywords: Return On Assets, Current ratio and Price to Book Value   Abstrak: Penelitian ini dilakukan untuk mengetahui apakah Profitabilitas dan Likuiditas berpengaruh secara parsial dan simultan terhadap nilai perusahaan pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia. Teknik yang digunakan adalah dokumentasi dan studi pustaka. Metode pengambilan sampel berdasarkan kriteria dan pertimbangan, populasi terdiri dari 47 perusahaan, yang memenuhi kriteria sampel sebanyak 11 perusahaan, pengamatan dilakukan selama 4 tahun yaitu 2021-2024 total 44 pengamatan. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menjelaskan, uji-t secara parsial Return On Assets berpengaruh terhadap Price to Book Value dengan nilai thitung 3,722 > ttabel 2,019 dan nilai signifikansi senilai 0,001 < 0,05, Current ratio tidak berpengaruh terhadap Price to Book Value dengan nilai thitung -1,796 > -ttabel  -2,019 dan nilai signifikansi senilai 0,080 > 0,05. Hasil uji-F secara simultan pada variabel Return On Assets dan Current ratio terhadap Price to Book Value dengan nilai Fhitung 7,877 > Ftabel 3,23 dengan nilai signifikan sebesar 0,001 <  0,05. Hasil uji koefisien determinasi Return On Assets dan Current ratio terhadap Nilai Perusahaan pada perusahaan Teknologi yang terdaftar di Bursa mampu menjelaskan Nilai Perusahaan sebesar 24,2% sedangkan sisanya 75,8% dipengaruhi oleh faktor-faktor lain yang tidak diikutkan dalam penelitian ini.   Kata Kunci: Return On Assets, Current Ratio dan Price to Book Value

Page 316 of 365 | Total Record : 3645

 314   315   316   317   318 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 4 (2026): August 2026 (1) Vol. 9 No. 3 (2026): June 2026 Vol. 9 No. 2 (2026): April 2026 Vol. 9 No. 1 (2026): February 2026 Vol 9, No 1 (2026): February 2026 Vol. 8 No. 4 (2025): November 2025 Vol 8, No 4 (2025): November 2025 Vol. 8 No. 3 (2025): August 2025 Vol 8, No 3 (2025): August 2025 Vol 8, No 2 (2025): May 2025 Vol. 8 No. 2 (2025): May 2025 Vol. 8 No. 1 (2025): February 2025 Vol 8, No 1 (2025): February 2025 Vol 7, No 4 (2024): November 2024 Vol. 7 No. 4 (2024): November 2024 Vol 7, No 3 (2024): August 2024 Vol. 7 No. 3 (2024): August 2024 Vol. 7 No. 2 (2024): May 2024 Vol 7, No 2 (2024): May 2024 Vol 7, No 1 (2024): February 2024 Vol. 7 No. 1 (2024): February 2024 Vol 6, No 3 (2023): October 2023 Vol. 6 No. 3 (2023): October 2023 Vol 6, No 2 (2023): June 2023 Vol 6, No 1 (2023): February 2023 Vol 5, No 3 (2022): October 2022 Vol. 5 No. 3 (2022): October 2022 Vol 5, No 2 (2022): June 2022 Vol 5, No 1 (2022): February 2022 Vol 4, No 3 (2021): October 2021 Vol 4, No 2 (2021): June 2021 Vol 4, No 1 (2021): February 2021 Vol 3, No 2 (2020): August 2020 Vol 3, No 1 (2020): February 2020 Vol 2, No 2 (2019): August 2019 Vol 2, No 1 (2019): February 2019 Vol 1, No 2 (2018): August 2018 Vol 1, No 2 (2018): August 2018 Vol 1, No 1 (2018): February 2018 Vol 1, No 1 (2018): February 2018 More Issue