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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 3,645 Documents
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PENGARUH PENGALAMAN AUDITOR DAN REMOTE AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA PADANG Putri Selvita; Teguh Hidayat
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.v9i2.6156

Abstract

This study aims to analyze the influence of auditor experience and remote audit on auditor performance at a Public Accounting Firm (KAP) in Padang City. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consisted of 40 auditors selected using a purposive sampling technique. The results show that auditor experience has a positive and significant effect on auditor performance, while remote audit has a negative and insignificant effect on auditor performance. This indicates that auditor experience is a major factor in improving auditor performance, while the implementation of remote audit has not provided an optimal contribution
PENGARUH DIGITALISASI SISTEM PERUSAHAAN DAN PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT.PNM (MEKAR) CABANG PADANG Teguh Hidayat; Silmi Kaffah; Elsa Meirina
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.v9i2.6157

Abstract

This study aims to analyze the effect of digitalization of corporate systems and receivables management on cash flow effectiveness at PT. PNM (Mekaar) Padang Branch using a quantitative approach through multiple linear regression analysis. The research data were obtained from questionnaires distributed to respondents using a purposive sampling technique. The results of the study indicate that digitalization of corporate systems has a positive and significant effect on cash flow effectiveness, which means that the implementation of digital systems can improve efficiency, accuracy of recording, and accelerate financial management so that cash flow becomes more effective. Meanwhile, receivables management has a negative and insignificant effect on cash flow effectiveness, which indicates that there are still obstacles such as late payments and problem receivables so that it has not provided an optimal contribution to the smoothness of the company's cash flow
IMPLEMENTASI METODE FUZZY SUGENO DALAMMELAKUKAN PENILAIAN TERHADAP HASIL KERAJINAN IBU PKK Juanda Syahputra; Khairul Saleh
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.v9i2.6158

Abstract

The Family Empowerment and Welfare Group (PKK) is an important forum for community empowerment, especially for women, at the village and sub-district levels. One of the main activities carried out by PKK women is training and producing handicrafts aimed at improving creativity, skills, and the family's economic potential. In practice, the handicrafts made by PKK members are often assessed through competitions, exhibitions, or periodic evaluations. However, the assessment process is still often carried out manually and subjectively using handwritten assessment forms which are then added up to see the final result. The purpose of this study is to apply the fuzzy sugeno method to the assessment system for handicrafts from PKK women in Bandar Sono Village. The data used are product quality, creativity and innovation, economic value, and aesthetic value. Analysis of the Fuzzy Sugeno method shows that this approach is effective in converting qualitative data into quantitative values ??that can be interpreted clearly. Through the processes of fuzzification, inference, and defuzzification, this method is able to produce a final score that accurately reflects the quality level of the handicrafts. The test results for one data set show that a product with a Product Quality of 43, Creativity of 55, and Aesthetic Value of 60 has a recommendation level of "79.556," with the linguistic variable being "Not Good."
PERLINDUNGAN HUKUM BAGI INVESTOR DALAM KEGIATAN PENANAMAN MODAL DI INDONESIA Emiel Salim Siregar; Raudha Balqis; Fitria Rahmadani; Lulu Indah Eliyana; Dina Natasha Sayendra Putri; Adelia Fahriza Hasibuan
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.v9i2.6159

Abstract

This study aims to analyze the legal principles underlying investor protection, as well as the forms of preventive and repressive legal protection in investment activities in Indonesia. The research method used is normative legal research with a descriptive approach, through a literature review of relevant primary, secondary, and tertiary legal materials. The results indicate that investor protection is based on the principles of legal certainty, transparency, and equal treatment (non-discrimination), reinforced by the principles of national treatment and most favored nation. These principles play a crucial role in creating a fair, transparent, and legally certain investment climate. Furthermore, preventive legal protection is realized through clear regulations, information transparency, disclosure obligations by issuers, and oversight by relevant institutions to prevent violations. Meanwhile, repressive legal protection is provided through law enforcement mechanisms, sanctions, and dispute resolution for violations such as market manipulation and fraud. The conclusion of this study indicates that the combination of preventive and repressive protection forms a complementary system in ensuring investor security and confidence, thereby fostering a stable and sustainable investment climate in Indonesia.
ALARM PENDETEKSI DINI BANJIR DI DESA JATI SARI LANGKAT MENGGUNAKAN ENERGI PANEL SURYA Fitria Priyulida; Amila; Mido Sitorus; Alvero Wardana Wendra
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.v9i2.6160

Abstract

The flash flood disaster that struck Sumatra in late November 2025, particularly in the provinces of Aceh, North Sumatra, and West Sumatra, was caused by changes in very heavy rainfall. Through an impact program, a device was created to provide early flood warnings using solar panels, which have a remarkable effect during flooding. The final result was a system capable of detecting water level using the HC-SR04 ultrasonic sensor and ESP8266-12E module via telegram and buzzer communication. The system's success rate at several stages included 77% at the alert level, 70% at the warning level, and 0% at the danger level.
SMART ACCOUNTING INFORMATION SYSTEM DAN GREEN ACCOUNTING: INOVASI SISTEM INFORMASI AKUNTANSI UNTUK AKSELERASI SDGS Raya Puspita Sari Hasibuan; Eli Safrida; Putri Syuhada; Indri Dithisari
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.v9i2.6161

Abstract

The rapid advancement of digital technology and the increasing demand for sustainable business practices have driven the transformation of accounting information systems toward the concept of a Smart Accounting Information System (Smart AIS) integrated with green accounting. This study aims to analyze how Smart AIS innovation, supported by technologies such as artificial intelligence, big data, and cloud-based systems, enhances the quality of accounting information while facilitating the implementation of green accounting principles to accelerate the achievement of the Sustainable Development Goals (SDGs). This research employs a quantitative approach using survey methods targeting organizations that have adopted digital-based accounting information systems. Data are analyzed using inferential statistical techniques to examine the relationships between Smart AIS quality, green accounting implementation, and their impact on corporate sustainability performance. The findings indicate that Smart AIS has a positive and significant effect on improving transparency, accountability, and the effectiveness of sustainability reporting. Furthermore, the integration of green accounting within Smart AIS enhances environmental awareness and resource efficiency within organizations. In conclusion, the integration of Smart AIS and green accounting represents a strategic innovation that can accelerate the achievement of the SDGs, particularly in promoting good governance, responsible consumption and production, and climate action. This study provides practical implications for organizations to develop adaptive, technology-driven, and sustainability-oriented accounting systems.
PERANCANGAN MEJA BAR ERGONOMIS DENGAN PENDEKATAN ANTROPOMETRI DI KOTA PADANG Rozza Linda; Isna Juwita; Desriyenti Desriyenti
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.v9i3.6163

Abstract

Abstract: In both work and daily life, people use tools and various facilities to support their activities. These tools and facilities must be designed with human body characteristics in mind to ensure they are comfortable to use. Discomfort can lead to decline in user performance if the tools used are not ergonomic. This study aims to design ergonomic bar counters at cafes in the city of Padang using an anthropometric approach. Based on an inisial survey, baristas reported physical complaints resulting from their work, such as pain in the hand, nech, waist, back and legs. This is caused by bar counters at their workplaces that do not align with their body dimensions, therefore further analysis of the bar counter design is necessary. Base on the an analysis of anthropometric data, the following ergonomic bar counter dimensions were determined: bar counter height 112 cm. bar counter height at the coffee machine 87 cm, bar counter width 64 cm, and bar shelf height 165cm. Keywords:  Bar Counter; Ergonomic; Anthropometry   Abstrak: Manusia dalam bekerja maupun dalam menjalankan kehidupan sehari-hari menggunakan alat atau berbagai fasilitas yang menunjang aktivitasnya. Alat atau fasilitas tersebut harus dirancang sedemikian rupa dengan mempetimbangkan karakteristik tubuh manusia sehingga nyaman digunakan. Ketidaknyamanan tersebut bisa menyebabkan menurunnya performasi pengguna dikarenakan alat yang digunakan tidak ergonomis. Penelitian ini bertujuan merancang  meja bar ergonomis pada café-café di kota Padang dengan pendekatan antropometri. Berdasarkan survey awal bahwa terdapat keluhan fisik pada barista akibat kerja seperti nyeri pada tangan, leher, pinggang, punggung dan kaki. Hal ini diakibatkan kondisi meja bar di tempat mereka bekerja tidak sesuai dengan kondisi tubuh, untuk itu perlu dilakukan  analisis lebih lanjut tentang perancangan meja bar tersebut. Berdasarkan pengolahan data antopometri didapatkan ukuran meja bar yang ergonomis sebagai berikut: tinggi meja bar 112 cm, tinggi meja bar di bagian mesin kopi 87 cm, lebar meja bar 64 cm, tinggi rak bar 165 cm.    Kata kunci: Meja Bar; Ergonomis; Antropometri
PENGARUH MODEL PEMBELAJARAN PBL TERHADAP MOTIVASI DAN HASIL BELAJAR SISWA SMA PADA MATERI IKATAN KIMIA Roy Efendi Hulu; Saronom Silaban
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.v9i3.6164

Abstract

Abstract: This study aims to investigate the effect of implementing the Problem Based Learning (PBL) model on students’ motivation and learning outcomes in chemistry, specifically on the topic of Chemical Bonding. The research was conducted at SMA Negeri 4 Medan using an experimental design with two classes: class X-4 as the experimental group taught with PBL, and class X-7 as the control group taught with conventional methods. Data were collected through pre-tests, post-tests, and motivation questionnaires. The findings revealed that the average motivation score of students in the experimental group (79.78) was higher than that of the control group (58.06). Similarly, the average learning outcome score in the experimental group (85.28) was higher than in the control group (65.83). Hypothesis testing confirmed that PBL significantly influenced both motivation and learning outcomes. Furthermore, a strong positive correlation (r = 0.891) was found between students’ motivation and their learning outcomes. These results indicate that the Problem Based Learning model is effective in enhancing students’ motivation and achievement in chemistry learning, particularly in the topic of Chemical Bonding. Keywords: Problem Based Learning, Learning Motivation, Learning Outcomes, Chemical Bonding, High School   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penerapan model Problem Based Learning (PBL) terhadap motivasi dan hasil belajar siswa SMA pada materi Ikatan Kimia. Penelitian dilaksanakan di SMA Negeri 4 Medan dengan menggunakan desain eksperimen pada dua kelas, yaitu kelas X-4 sebagai kelas eksperimen yang diajar dengan model PBL dan kelas X-7 sebagai kelas kontrol yang diajar dengan metode konvensional. Data dikumpulkan melalui pre-test, post-test, serta angket motivasi belajar. Hasil penelitian menunjukkan bahwa rata-rata motivasi belajar siswa pada kelas eksperimen (79,78) lebih tinggi dibandingkan kelas kontrol (58,06). Demikian pula, rata-rata hasil belajar siswa pada kelas eksperimen (85,28) lebih tinggi dibandingkan kelas kontrol (65,83). Uji hipotesis menunjukkan bahwa model PBL berpengaruh signifikan terhadap motivasi dan hasil belajar siswa. Selain itu, terdapat korelasi positif yang sangat tinggi (r = 0,891) antara motivasi belajar dan hasil belajar siswa. Dengan demikian, penerapan model Problem Based Learning terbukti efektif dalam meningkatkan motivasi serta hasil belajar siswa pada materi Ikatan Kimia. Kata kunci: Problem Based Learning, Motivasi Belajar, Hasil Belajar, Ikatan Kimia, SMA
ANALISIS EFEKTIVITAS SUPERVISI AKADEMIK KEPALA SEKOLAH DALAM PROSES PEMBELAJARAN DI SMP NEGERI 3 LINTONGNIHUTA KABUPATEN HUMBANG HASUNDUTAN Juandi Nababan; Bella Morita; Juliman Simarmata; Rafles Sergius Gultom; Lustani Samosir; Arip Surpi Sitompul
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.v9i2.6165

Abstract

Abstract: Education is a crucial factor in improving the quality of human resources, which is highly influenced by the quality of the learning process in schools. In this context, teachers act as implementers of learning, while principals function as leaders and academic supervisors. Academic supervision is a systematic guidance process aimed at enhancing teacher professionalism through planning, implementation, and evaluation of learning activities. This study aims to analyze the effectiveness of the principal’s academic supervision in improving the quality of the learning process at SMP Negeri 3 Lintongnihuta, Humbang Hasundutan Regency. The research method used is a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results show that academic supervision has been implemented according to procedures, but it has not been optimal. The obstacles faced include limited time, the principal’s workload, and the lack of follow-up on supervision results. Nevertheless, academic supervision still contributes positively to improving the quality of learning and teacher professionalism. Therefore, efforts are needed to enhance the effectiveness of supervision through better planning and continuous follow-up.  Keywords: Academic Supervision, Principal, Learning Quality, Teacher Professionalism, Supervision Effectiveness   Abstrak: Pendidikan merupakan faktor penting dalam meningkatkan kualitas sumber daya manusia, yang sangat dipengaruhi oleh kualitas proses pembelajaran di sekolah. Dalam hal ini, guru berperan sebagai pelaksana pembelajaran, sedangkan kepala sekolah berfungsi sebagai pemimpin dan supervisor akademik. Supervisi akademik merupakan proses pembinaan yang sistematis untuk meningkatkan profesionalisme guru melalui kegiatan perencanaan, pelaksanaan, dan evaluasi pembelajaran. Penelitian ini bertujuan untuk menganalisis efektivitas supervisi akademik kepala sekolah dalam meningkatkan kualitas proses pembelajaran di SMP Negeri 3 Lintongnihuta, Kabupaten Humbang Hasundutan. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan supervisi akademik telah dilakukan sesuai prosedur, namun belum optimal. Kendala yang dihadapi meliputi keterbatasan waktu, beban kerja kepala sekolah, serta kurangnya tindak lanjut hasil supervisi. Meskipun demikian, supervisi akademik tetap memberikan kontribusi positif terhadap peningkatan kualitas pembelajaran dan profesionalisme guru. Oleh karena itu, diperlukan upaya peningkatan efektivitas supervisi melalui perencanaan yang lebih matang dan tindak lanjut yang berkelanjutan. Kata Kunci: Supervisi Akademik, Kepala Sekolah, Kualitas Pembelajaran, Profesionalisme Guru, Efektivitas Supervisi
PENGEMBANGAN MODEL SUPERVISI PENDIDIKAN ‘JUANDI’ BERBASIS PENJAMINAN MUTU DAN INOVASI BERKELANJUTAN UNTUK MENINGKATKAN KUALITAS PEMBELAJARAN Juandi Nababan; Bella Morita; Juliman Simarmata; Rafles Sergius Gultom; Lustani Samosir
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.v9i2.6166

Abstract

Abstract: This study aims to develop an educational supervision model called “JUANDI,” which is based on quality assurance and continuous innovation to improve the quality of learning in schools. The background of this research is rooted in the fact that supervision practices are still often administrative in nature and less oriented toward enhancing teacher professionalism and learning quality. The JUANDI model is designed as an integrative solution that combines six main components: Quality Assurance in Education, Excellence in Competence, Accountability in Management, Values and Character Development, Digitalization of Learning, and Continuous Innovation. This research employs a Research and Development (R&D) approach consisting of several stages, including needs analysis, model design, expert validation, revision, and limited trials. The research subjects include school principals and teachers within an educational institution. Data collection techniques involve observation, interviews, and questionnaires, while data analysis is conducted using both qualitative descriptive and quantitative approaches. The results indicate that the JUANDI supervision model has a high level of validity based on expert judgment, covering aspects of construct, content, and practicality. The limited implementation of the model shows improvements in the quality of learning, particularly in lesson planning, the teaching and learning process, and learning evaluation. In addition, the model contributes to enhancing teacher competence, encouraging the integration of digital technology in instruction, and strengthening students’ character values.In conclusion, the JUANDI supervision model is considered effective and relevant as an innovative alternative in educational supervision that aligns with the demands of 21st-century education. It is expected to contribute to sustainable educational quality improvement through a systematic, collaborative, and data-driven supervision approach. Keywords: Educational Supervision, JUANDI Model, Quality Assurance, Continuous Innovation, Learning Quality   Abstrak: Penelitian ini bertujuan untuk mengembangkan model supervisi pendidikan yang disebut “JUANDI,” yang berbasis pada penjaminan mutu dan inovasi berkelanjutan untuk meningkatkan kualitas pembelajaran di sekolah. Latar belakang penelitian ini berakar pada kenyataan bahwa praktik supervisi masih sering bersifat administratif dan kurang berorientasi pada peningkatan profesionalisme guru dan kualitas pembelajaran. Model JUANDI dirancang sebagai solusi integratif yang menggabungkan enam komponen utama: Penjaminan Mutu dalam Pendidikan, Keunggulan dalam Kompetensi, Akuntabilitas dalam Manajemen, Pengembangan Nilai dan Karakter, Digitalisasi Pembelajaran, dan Inovasi Berkelanjutan. Penelitian ini menggunakan pendekatan Penelitian dan Pengembangan (R&D) yang terdiri dari beberapa tahapan, termasuk analisis kebutuhan, desain model, validasi ahli, revisi, dan uji coba terbatas. Subjek penelitian meliputi kepala sekolah dan guru di suatu lembaga pendidikan. Teknik pengumpulan data melibatkan observasi, wawancara, dan kuesioner, sedangkan analisis data dilakukan menggunakan pendekatan deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa model supervisi JUANDI memiliki tingkat validitas yang tinggi berdasarkan penilaian ahli, meliputi aspek konstruksi, isi, dan kepraktisan. Penerapan model yang terbatas menunjukkan peningkatan kualitas pembelajaran, khususnya dalam perencanaan pembelajaran, proses pengajaran dan pembelajaran, serta evaluasi pembelajaran. Selain itu, model ini berkontribusi pada peningkatan kompetensi guru, mendorong integrasi teknologi digital dalam pengajaran, dan memperkuat nilai-nilai karakter siswa. Kesimpulannya, model supervisi JUANDI dianggap efektif dan relevan sebagai alternatif inovatif dalam supervisi pendidikan yang selaras dengan tuntutan pendidikan abad ke-21. Diharapkan dapat berkontribusi pada peningkatan kualitas pendidikan yang berkelanjutan melalui pendekatan supervisi yang sistematis, kolaboratif, dan berbasis data. Kata Kunci: Supervisi Pendidikan, Model JUANDI, Penjaminan Mutu, Inovasi Berkelanjutan, Kualitas Pembelajaran.

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