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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.
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Articles 3,645 Documents
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ANALISIS PERKEMBANGAN EKONOMI WILAYAH DI INDONESIA Mila Wardani; Puti Andiny; Rinaldi Syaputra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 3 (2026): June 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i3.6146

Abstract

Abstract: Regional development in the economic sector focuses on increasing productivity, measured through indicators such as population, income, employment opportunities, and value added from the manufacturing sector. Meanwhile, social development emphasizes gradual changes from underdeveloped to more advanced conditions in line with expected goals. The development paradigm should be directed toward a balance between equity, growth, and sustainability. Differences in economic contributions among regions in Indonesia indicate significant inequality. This is influenced by varying regional characteristics that affect economic growth in each area. Therefore, it is necessary to analyze regional economic development by considering 17 sectors of economic activity. This study applies several analytical methods, including economic growth rate (LPE), Theil Entropy Index to measure inequality, and shift-share analysis to examine structural economic changes. Furthermore, the MCDM-TOPSIS method is used to rank economic sectors as a basis for determining development priorities. The results of this analysis are expected to provide insights into leading sectors and those requiring improvement. The sector ranking can serve as input for the government in formulating national development policies, particularly in strengthening inter-sector linkages so that leading sectors can drive the growth of other sectors in a sustainable manner. Keywords: Ranking, MCDM, TOPSIS   Abstrak: Pengembangan wilayah dalam bidang ekonomi berfokus pada peningkatan produktivitas yang diukur melalui indikator seperti jumlah penduduk, pendapatan, kesempatan kerja, dan nilai tambah sektor industri pengolahan. Sementara itu, pengembangan sosial menekankan perubahan bertahap dari kondisi kurang berkembang menuju maju sesuai harapan. Paradigma pembangunan perlu diarahkan pada keseimbangan antara pemerataan, pertumbuhan, dan keberlanjutan. Perbedaan kontribusi ekonomi antar wilayah di Indonesia menunjukkan adanya ketimpangan yang signifikan. Hal ini dipengaruhi oleh perbedaan karakteristik tiap wilayah yang berdampak pada pertumbuhan ekonominya. Oleh karena itu, diperlukan analisis perkembangan ekonomi wilayah dengan mempertimbangkan 17 sektor lapangan usaha. Penelitian ini menggunakan beberapa metode analisis, yaitu laju pertumbuhan ekonomi (LPE), Indeks Entropi Theil untuk mengukur ketimpangan, serta analisis shift-share untuk melihat pergeseran struktur ekonomi. Selanjutnya, metode MCDM-TOPSIS digunakan untuk melakukan perangkingan sektor lapangan usaha sebagai dasar penentuan prioritas pembangunan. Hasil analisis ini diharapkan dapat memberikan gambaran mengenai sektor unggulan dan sektor yang perlu ditingkatkan. Perangkingan sektor tersebut dapat menjadi masukan bagi pemerintah dalam merumuskan kebijakan pembangunan nasional, khususnya dalam memperkuat keterkaitan antar sektor sehingga sektor unggulan dapat mendorong pertumbuhan sektor lainnya secara berkelanjutan. Kata kunci: Perangkingan, MCDM, TOPSIS
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Nurul Aini; 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/jssr.v9i2.6147

Abstract

Abstract: This study aims to analyze the effect of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Return on Equity both simultaneously and partially in companies listed on the Jakarta Islamic Index for the 2022-2024 period. The study population was 30 companies, with a sample of 18 companies selected using a purposive sampling method, resulting in 54 observations. The analysis method used was multiple linear regression. The results showed that simultaneously, Current Ratio, Debt to Equity Ratio, and Total Asset Turnover had a significant effect on Return on Equity with a calculated Fvalue (32,555) > Ftable (2,79) and a significance value of 0,000 < 0,05. Partially, Current Ratio did not have a significant effect on Return on Equity with a calculated tvalue of 0.249 < ttable 2,00758 and a significance value of 0,804 > 0,05. The Debt to Equity Ratio has a positive and significant effect, with a calculated tvalue of 5,510 > ttable 2,00758 and a significance value of 0,00 < 0,05. Total Asset Turnover has a positive and significant effect, with a calculated tvalue of 3,514 > ttable 2,00758 and a significance value of 0,01 < 0,05. The Adjusted R Square value of 0,641 indicates that 64,1% of the variation in Return on Equity can be explained by the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover, while the remaining 35,9% is explained by other variables outside the research model. Keywords: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Return on Equity Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover terhadap Return on Equity baik secara simultan dan parsial pada perusahaan yang terdaftar di Jakarta Islamic Index periode 2022-2024. Populasi penelitian ini 30 perusahaan, dengan sampel sebanyak 18 perusahaan yang dipilih  menggunakan metode purposive sampling, sehingga diperoleh 54 pengamatan. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan Current Ratio, Debt to Equity Ratio dan Total Asset Turnover berpengaruh signifikan terhadap Return on Equity dengan nilai Fhitung (32,555) > Ftabel (2,79) dan nilai signifikansi 0,000 < 0,05. Secara parsial, Current Ratio tidak berpengaruh signifikan terhadap Return on Equity dengan nilai thitung 0,249 < ttabel 2,00758 dan nilai signifikansi 0,804 > 0,05. Debt to Equity Ratio berpengaruh positif dan signifikan dengan nilai thitung 5,510 > ttabel 2,00758 dan nilai signifikansi 0,00 < 0,05. Total Asset Turnover berpengaruh positif dan signifikan dengan nilai thitung 3,514 > ttabel 2,00758 dan nilai signifikansi 0,01 < 0,05. Nilai Adjusted R Square adalah 0,641 menunjukkan bahwa 64,1% variasi Return on Equity yang dapat dijelaskan oleh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover sedangkan sisanya 35,9% dijelaskan oleh variabel lain diluar model penelitian. Kata Kunci: Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return on Equity
PENGARUH MODAL KERJA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMSI TERDAFTAR DI BEI PERIODE 2021-2024 Ramatika; 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/jssr.v9i2.6148

Abstract

Abstract: This study aims to examine the effect of working capital and profitability on firm value, both partially and simultaneously, in consumer goods sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research adopts a quantitative approach with a descriptive design. The data were analyzed using multiple linear regression with the assistance of SPSS version 27. The results of the partial test (t-test) indicate that the Current Ratio (CR) has a negative and significant effect on firm value (Price to Book Value/PBV), with a significance value of 0.000 (< 0.05) and t-value exceeding the critical value in absolute terms (-2.594 > 2.00575). In contrast, Return on Assets (ROA) does not have a significant effect on PBV, as indicated by a significance value of 0.467 (> 0.05) and a t-value lower than the critical value (0.732 < 2.00575). Furthermore, the simultaneous test (F-test) shows that CR and ROA jointly have a significant effect on firm value, with a significance value of 0.000 (< 0.05) and an F-value greater than the critical value (3.792 > 3.17). The coefficient of determination (Adjusted R²) is 0.392, indicating that 39.2% of the variation in firm value can be explained by the independent variables, while the remaining 60.8% is influenced by other factors not included in this study. Keywords: Current Ratio (CR), Return on Assets (ROA), Price to Book Value (PBV)   Abstrak: Penelitian ini bertujuan untuk mengetahui apakah modal kerja dan profitabilitas secara parsial dan simultan berpengaruh terhadap nilai perusahaan pada perusahaan sektor barang konsumsi yang terdaftar di BEI periode 2021-2024. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat deskriptif. Analisis data dalam penelitian ini menggunakan model analisis regresi linier berganda dengan menggunakan SPSS 27 for windows. Berdasarkan hasil uji t diketahui bahwa hasil CR nilai signifikansi sebesar 0,000 < 0,05 dengan -thitung < -ttabel (-2,594 > 2,00575), artinya CR berpengaruh negatif terhadap PBV. ROA menunjukkan nilai signifikansi sebesar 0,467 > 0,05 dan nilai thitung < ttabel (0,732 < 2,00575), artinya ROA tidak berpengaruh terhadap PBV. Berdasarkan hasil uji F menunjukkan bahwa secara bersama-sama variabel CR dan ROA mempunyai pengaruh terhadap PBV dengan nilai signifikansi 0,000 (0,000 < 0,05) dan dengan nilai Fhitung > Ftabel (3,792 > 3,17). Hasil uji koefisien determinasi (Uji-R2), nilai adjusted R square sebesar 0,392 atau 39,2%. Hal ini berarti bahwa 39,2% ROA bisa dijelaskan oleh variasi dari ketiga variabel independen (NPM, CR, DER). Kata Kunci: Modal Kerja, Profitabilitas dan Nilai Perusahaan
APLIKASI MEDIA PEMBELAJARAN INTERAKTIF MATERI ASTEROID, KOMET, DAN METEOR BERBASIS MULTIMEDIA Dela Marsya Pitri; Ada Udi Firmansyah; Usep Saprudin
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.v9i2.6149

Abstract

Abstract: This study aims to develop an interactive multimedia-based learning media application on asteroid, comet, and meteor materials for sixth grade students of SD Negeri 3 Metro and to determine the feasibility level of the media based on expert assessment. This study employed a development research method using the Multimedia Development Life Cycle (MDLC) model, which consists of concept, design, material collecting, assembly, testing, and distribution stages. Data were collected through observation, literature study, and validation questionnaires administered to material experts and media experts. Data analysis used descriptive quantitative analysis with a Likert scale to determine the feasibility of the media. The results showed that the interactive learning media application was successfully developed based on the MDLC stages and was considered feasible as a supporting learning medium. Material expert validation obtained an average score of 3.95 in the feasible category, while media expert validation obtained an average score of 4.15 in the feasible category. The developed application has advantages in visual aspects, interactivity, and ease of navigation, which help students understand abstract materials more effectively. Therefore, this interactive multimedia-based learning media application is feasible for use in science learning for elementary school students. Keywords: Interactive Learning Media, Multimedia, MDLC, Asteroids, Comets, Meteors. Abstrak: Penelitian ini bertujuan untuk mengembangkan aplikasi media pembelajaran interaktif berbasis multimedia pada materi asteroid, komet, dan meteor untuk siswa kelas VI SD Negeri 3 Metro serta mengetahui tingkat kelayakan media berdasarkan penilaian ahli. Penelitian ini merupakan penelitian pengembangan yang menggunakan model  Multimedia Development Life Cycle (MDLC) yang meliputi tahapan concept, design, material collecting, assembly, testing, dan distribution. Teknik pengumpulan data dilakukan melalui observasi, studi literatur, dan angket validasi yang diberikan kepada ahli materi dan ahli media. Analisis data menggunakan deskriptif kuantitatif dengan skala Likert untuk menentukan tingkat kelayakan media. Hasil penelitian menunjukkan bahwa aplikasi media pembelajaran interaktif berhasil dikembangkan sesuai tahapan MDLC dan dinyatakan layak digunakan sebagai media pembelajaran pendukung. Hasil validasi ahli materi memperoleh nilai rata-rata 3,95 dengan kategori layak, sedangkan validasi ahli media memperoleh nilai rata-rata 4,15 dengan kategori layak. Aplikasi yang dikembangkan memiliki keunggulan pada aspek visual, interaktivitas, dan kemudahan navigasi sehingga mampu membantu siswa memahami materi yang bersifat abstrak. Dengan demikian, aplikasi media pembelajaran interaktif berbasis multimedia ini layak digunakan dalam pembelajaran IPA kelas VI sekolah dasar. Kata Kunci: Media Pembelajaran Interaktif, Multimedia, MDLC, Asteroid, Komet, Meteor  
PENGARUH LEVERAGE, PROFITABILITAS DAN FREE CASH FLOW TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BEI TAHUN 2022-2024 Nurun Nazmi Hayati; 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/jssr.v9i2.6150

Abstract

Abstract: This study aims to analyze the effect of Leverage, Profitability, and Free Cash Flow on Financial Performance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The data used are secondary data. The study sample consisted of 14 companies with 3 years of observation, resulting in 42 observations. The analysis technique used was multiple linear regression analysis. The results showed that all independent variables simultaneously had a significant effect on financial performance, with an Fcout 2.978 > Ftable 2.85 and a significance value of 0.047 < 0.05. Partially, Leverage has a significant negative effect on financial performance with a calculated tcount -1.929 < ttable -2.02269 and a significant value of 0.041 < 0.05, Profitability has a significant effect on financial performance with a calculated tcount 0.229 < ttable 2.02269 and a significant value of 0.020 < 0.05 and Free Cash Flow has no effect and is not significant on financial performance with a calculated tcount 1.885 < ttable 2.02269 and a significant value of 0.067 > 0.05. Keywords: Leverage, Profitability, Free Cash Flow, Financial Performance   Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Profitabilitas, dan Free Cash Flow terhadap Kinerja Keuangan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder. Sampel penelitian terdiri dari 14 perusahaan dengan masa 3 tahun pengamatan maka menghasilkan 42 pengamatan. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa semua variabel independen secara simultan memiliki pengaruh signifikan terhadap kinerja keuangan, dengan Fhitung 2,978 > Ftable 2,85 dan nilai signifikansi 0,047 < 0,05. Secara parsial, Leverage memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan dengan nilai thitung -1,929 < ttable -2,02269 dan nilai signifikansi 0,041 < 0,05, Profitabilitas memiliki pengaruh yang signifikan terhadap kinerja keuangan dengan nilai thitung 0,229 < ttable 2,02269 dan nilai signifikansi 0,020 < 0,05, dan Free Cash Flow tidak berpengaruh dan tidak signifikan terhadap kinerja keuangan dengan nilai thitung 1,885 < ttable 2,02269 dan nilai signifikansi 0,067 > 0,05. Kata Kunci: Leverage, Profitabilitas, Free Cash Flow, Kinerja Keuangan
PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sheila; 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/jssr.v9i2.6151

Abstract

Abstract: Debt to Equity Ratio, and Current Ratio on Dividend Policy in companies listed on the Indonesia Stock Exchange. The population consists of 22 companies, with a sample of 8 companies observed over a four-year period (2021–2024), resulting in 32 observations. The data were analyzed using multiple linear regression. The results indicate that partially, Return on Equity does not have a significant effect on Dividend Policy, as evidenced by a tvalue of 1.335, which is lower than the ttable value of 2.045. Similarly, Debt to Equity Ratio does not have a significant effect on Dividend Policy, with a tvalue of 0.408, which is also lower than the ttable value of 2.045. In contrast, Current Ratio has a significant effect on Dividend Policy, with a tvalue of 2.987, which is higher than the ttable value of 2.045. Simultaneously, Return on Equity, Debt to Equity Ratio, and Current Ratio have a significant effect on Dividend Policy, as indicated by an F-value of 3.608, which exceeds the F-table value of 2.95. The coefficient of determination shows that Return on Equity, Debt to Equity Ratio, and Current Ratio explain 20.2% of the variation in Dividend Policy, while the remaining 79.8% is explained by other variables not included in this study. Keywords: Return on Equity, Debt to Equity Ratio, Current Ratio, Dividend Policy   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan Return On Equity, Debt to Equity Ratio dan Current Ratio Terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jumlah populasi 22 perusahaan dan sampel sebanyak 8 perusahaan dikali dengan 4 tahun pengamatan (2021-2024) menjadi 32 pengamatan. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Return On Equity tidak berpengaruh terhadap Kebijakan Dividen dengan nilai thitung 1,335 < ttabel 2,045, Debt to Equity Ratio tidak berpengaruh terhadap Kebijakan Dividen dengan nilai thitung 0,408 < ttabel 2,045. Sedangkan Current Ratio berpengaruh teerhadap Kebijakan Dividen dengan nilai thitung 2,987 > ttabel 2,045. Secara simultan Return On Equity, Debt to Equity Ratio dan Current Ratio berpengaruh terhadap Kebijakan Dividen dengan nilai Fhitung 3,608 > Ftabel 2,95. Hasil uji koefisien determinasi Return On Equity, Debt to Equity Ratio dan Current Ratio mampu menjelaskan Kebijakan Dividen yaitu sebesar 20,2% sedangkan sisanya 79,8% dijelaskan oleh variabel lain yang tidak dijelaskan dalam penelitian ini. Kata Kunci: Return On Equity, Debt o Equity Ratio, Current Ratio, Kebijakan Dividen
PENGARUH KEPUASAN KERJA, LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP PRESTASI KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN BATU BARA Diana Melati; Hadi Suriono
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.v9i2.6152

Abstract

Abstract: The purpose of this study is to determine whether the influence of job satisfaction, work environment and work discipline on the work performance of employees of the Batu Bara Regency Regional Secretariat. The results of the multiple linear regression analysis obtained Y = 0.478 + 0.365 X1 + 0.282 X2 + 0.331 X3. The results of the simultaneous test (F-test) show that H1 is accepted, thus it can be concluded that job satisfaction, work environment and work discipline have a simultaneous effect on employee work performance with a calculated F value > F table (14.304 > 2.79) with a significant value of 0.000 < 0.05. Partially (t-test), job satisfaction has a positive and significant effect on employee work performance with a calculated t value (2.688) > t table (2.007) with a significant value of 0.010 < 0.05, the work environment variable has a positive and significant effect on employee work performance with a calculated t value (2.372) > t table (2.007) with a significant value of 0.022 < 0.05 and the work discipline variable has a positive and significant effect on employee work performance with a calculated t value (2.512) > t table (2.007) with a significant value of 0.015 < 0.05. The results of the R Square determination test are 0.430 or 43.0%, this indicates that employee work performance can be explained by the variables of job satisfaction, work environment and work discipline by 57.0%, while the remaining 47.8% is explained by other factors not examined in this study. Keywords: Job Satisfaction, Work Environment, Work Discipline, Work Performance   Abstrak: Tujuan penelitian ini adalah untuk mengetahui apakah Pengaruh Kepuasan Kerja, Lingkungan Kerja dan Disiplin Kerja Terhadap Prestasi Kerja Pegawai Sekretariat Daerah Kabupaten Batu Bara. Hasil penelitian analisis regresi linier berganda diperoleh Y = 0,478 + 0,365 X1+ 0,282 X2  + 0,331 X3. Hasil Uji simultan (uji-F) menunjukan bahwa H1 diterima dengan demikian dapat disimpulkan kepuasan kerja, lingkungan kerja dan disiplin kerja berpengaruh secara simultan terhadap prestasi kerja pegawai dengan nilai Fhitung > Ftabel (14,304 > 2,79) dengan nilai signifikan 0.000 < 0,05.  Secara parsial (uji-t) kepuasan kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai dengan nilai thitung (2,688) > ttabel (2,007) dengan nilai signifikan 0,010 < 0,05, variabel lingkungan kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai dengan nilai thitung (2,372) > ttabel (2,007) dengan nilai signifikan 0,022 < 0,05 dan variabel disiplin kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai dengan nilai thitung (2,512) > ttabel (2,007) dengan signifikan 0,015 < 0,05. Hasil uji determinasi R Square sebesar 0,430 atau 43,0%, hal ini menunjukkan bahwa prestasi kerja pegawai dapat dijelaskan oleh variabel kepuasan kerja, lingkungan kerja dan disiplin kerja sebesar 57,0%, sedangkan sisanya sebesar 47,8% dijelaskan oleh faktor lainnya yang tidak diteliti dalam penelitian ini. Kata Kunci: Kepuasan Kerja, Lingkungan Kerja, Disiplin Kerja, Prestasi Kerja
PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI PADA DINAS PERHUBUNGAN KABUPATEN BATU BARA Windi Dwi Fransiska; Hadi Suriono
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.v9i2.6153

Abstract

Abstract: The purpose of this study is to determine whether the influence of leadership, organizational culture and communication on employee performance at the Batu Bara Regency Transportation Agency. The results of multiple linear regression analysis obtained Y = 1.099 + 0.325 X1 + 0.277 X2 + 0.391 X3. The results of the partial test (t-test) leadership has a positive and significant effect on employee performance with a calculated t value > t table (3.062) > t table (2.022) and a significant value of 0.004 < 0.05, organizational culture variables have a positive and significant effect on employee performance with a calculated t value > t table (2.390) > t table (2.022) with a significant value of 0.022 < 0.05 and communication variables have a positive and significant effect on employee performance with a calculated t value (3.653) > t table (2.022) with a significant value of 0.001 < 0.05. Simultaneously (F-test) shows that H2 is accepted, thus it can be concluded that leadership, organizational culture and communication have a simultaneous effect on employee performance with a calculated F value > F table ((20.913 > 2.85) with a significance value of 0.000 < 0.05. The results of the R Square determination test are 0.587 or 58.7%, this indicates that employee performance can be explained by the variables of leadership, organizational culture and communication by 58.7%, while the remaining 41.3% is explained by other factors not examined in this study. Keywords: Leadership, Organizational Culture, Communication, Employee Performance   Abstrak: Tujuan penelitian ini adalah untuk mengetahui apakah Pengaruh Kepemimpinan, Budaya Organisasi dan Komunikasi terhadap Kinerja Pegawai pada Dinas Perhubungan Kabupaten Batu Bara. Hasil penelitian analisis regresi linier berganda diperoleh Y = 1,099 + 0,325 X1+ 0,277 X2  + 0,391 X3. Hasil Uji parsial (uji-t) kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai thitung > ttabel (3,062) > ttabel (2,022) dan nilai signifikan 0,004 < 0,05, variabel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai thitung > ttabel (2,390) > ttabel (2,022) dengan nilai signifikan 0,022 < 0,05 dan variabel komunikasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai thitung (3,653) > ttabel (2,022) dengan signifikan 0,001 < 0,05. Secara simultan (uji-F) menunjukkan bahwa H2 diterima dengan demikian dapat disimpulkan kepemimpinan, budaya organisasi dan komunikasi berpengaruh secara simultan terhadap kinerja pegawai dengan nilai Fhitung > Ftabel ((20,913 > 2,85) dengan nilai signifikan 0.000 < 0,05.  Hasil uji determinasi R Square sebesar 0, 0,587 atau 58,7%, hal ini menunjukkan bahwa kinerja pegawai dapat dijelaskan oleh variabel kepemimpinan, budaya organisasi dan komunikasi sebesar 58,7%, sedangkan sisanya sebesar 41,3% dijelaskan oleh faktor lainnya yang tidak diteliti dalam penelitian ini. Kata Kunci : Kepemimpinan, Budaya Organisasi, Komunikasi, Kinerja Pegawai
PENGARUH DEBT TO ASSET RATIO, CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR HEAVY CONSTRUCTIONS AND CIVIL ENGINEERING YANG TERDAFTAR DI BEI Vina Pramudita; 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/jssr.v9i2.6154

Abstract

Abstract: This study was conducted to determine whether there is an influence of Debt to Asset Ratio (DAR), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Assets in Heavy Constructions and Civil Engineering Sub-Sector Companies Listed on the IDX. The population in this study is Heavy Constructions and Civil Engineering Sub-Sector Companies Listed on the IDX. The sample was taken using purposive sampling, so that 8 observations were obtained as samples. And using multiple linear regression methods, classical assumption tests, simultaneous tests (F tests) and partial tests (t tests). The results of this study indicate that Debt To Asset Ratio (DAR), Current Ratio (CR), and Debt To Equity Ratio (DER) simultaneously do not affect Return On Asset (ROA) obtained F count F table value (1.520 <2.95). The partial test results of the DAR, CR, and DER variables do not affect ROA because the significant value of DAR is 0.385>0.05 and t count (0.883) <t table (2.04523). The CR variable partially has a significance of 0.283>0.05 with a t count value (1.094) <t table (2.04523). The DER variable partially has a significance of 0.236>0.05 with a value of -thitung (-1.212) <-t tabel (-2.04523). The Adjusted R Square value or coefficient of determination is 0.048. This means that 4.8% of the variation or change in Return On Asset is explained by variations in Debt To Asset Ratio, Current Ratio and Debt To Equity Ratio 95.2% is influenced by other variables outside the research model. Keywords: Debt To Asset Ratio, Current Ratio, Debt To Equity Ratio dan Return On Asset   Abstrak: Penelitian ini dilakukan untuk mengetahui apakah ada Pengaruh Debt To Asset Ratio (DAR),Current Ratio (CR), Dan Debt To Equity Ratio (DER) Terhadap Return On Asset Pada Perusahaan Sub Sektor Heavy Constructions And Civil Engginering Yang Terdaftar Di BEI. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Heavy Constructions And Civil Engginering Yang Terdaftar Di BEI. Sampel yang diambil dengan menggunakan purposive Sampling,sehingga diperoleh 8 pengamatan sebagai sampel. Dan menggunakan metode regresi linier berganda,uji asumsi klasik,uji simultan (uji F) dan uji parsial (uji t). Hasil penelitian ini menunjukan bahwa Debt To Asset Ratio(DAR),Current Ratio(CR),dan Debt To Equity Ratio(DER) secara simultan tidak berpengaruh terhadap Return On Asset (ROA) diperoleh nilai Fhitung<Ftabel(1,520<2,95).Hasil uji parsial variabel DAR,CR,dan DER tidak berpengaruh terhadap ROA karena nilai signifikan DAR sebesar 0,385>0,05 dan thitung(0,883)<ttabel(2,04523).Variabel CR secara parsial memiliki signifikan sebesar 0,283>0,05 dengan nilai thitung(1,094)<ttabel(2,04523).Variabel DER secara parsial memiliki signifikan sebesar 0,236>0,05 dengan nilai -thitung(-1,212)<-ttabel(-2,04523).Nilai Adjusted R Square atau koefisien determinasi adalah 0,048.hal ini berarti 4,8% variasi atau perubahan dalam Return On Asset dijelaskan oleh variasi Debt To Asset Ratio,Current Ratio,dan Debt To Equity Ratio 95,2%dipengaruhi oleh variabel-variabel lain diluar model penelitian. Kata Kunci: Debt To Asset Ratio,Current Ratio,Debt To Equity Ratio dan Return On Asset  
BIAYA PRODUKSI DAN HARGA JUAL TERHADAP PROFITABILITAS UMKM SEKTOR KULINER SAJI DI KECAMATAN PADANG UTARA Laynita Sari; Enjelita Adesti; Dewi Zulvia
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.v9i2.6155

Abstract

This study aims to analyze the effect of production costs and selling prices on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Padang Utara District. The method used in this research is a quantitative approach with multiple linear regression analysis. The sample in this study consisted of 92 MSME actors in the culinary sector in Padang Utara District, selected using the Yamane formula. The results of this study indicate that production costs have a positive and significant effect on profitability. Meanwhile, selling prices also have a positive and significant effect on profitability. These findings indicate that effective and efficient management of production costs, as well as appropriate pricing strategies, play an important role in increasing MSME profitability.

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