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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.
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Articles 3,645 Documents
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PEMETAAN POTENSI BENCANA DENGAN SISTEM INFORMASI GEOGRAFIS (SIG) UNTUK PROGRAM KAMPUS SIAGA BENCANA (KSB) DI UNIVERSITAS DHYANA PURA BALI Nyoman Ngurah Adisanjaya; Ni Kadek Dwipayani Lestari; I Gusti Ngurah Manik Nugraha
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.v9i3.6669

Abstract

Abstract: Campuses, as places of higher education, play a vital role not only as pioneers in disaster risk mitigation but also as agents of community education. Campuses need to have disaster risk profiles, mitigation action plans, emergency response coordination systems, and inter-campus networks to support disaster resilience. Given the significant potential for disaster vulnerability in Indonesia, including Bali, campuses are expected to serve as examples of disaster-responsive institutions through the development of Disaster Risk Assessments (KRB).The study results indicate that the Dhyana Pura Campus is at a safe level for tsunami hazards because, according to the Disaster Risk Assessment (KRB) mapping, the campus area falls outside the high, medium, and low levels. However, increasing campus preparedness capacity is crucial for disaster risk reduction, as the impacts not only cause physical losses but also impact non-physical aspects. Community-based disaster risk reduction is a crucial element in disaster risk reduction. The second digitization of the KRB earthquake vulnerability mapping shows that the Dhyana Pura Campus is at a moderate level. Bali's earthquake vulnerability is due to its geographic location at the confluence of active tectonic plates and the presence of active local faults. Research conducted by Dhyana Pura University indicates that the tsunami hazard zone is at a safe level and the earthquake hazard zone is at a moderate level. Keywords: Spatial Analysis, Disaster, Earthquake, KRB, Mitigation Abstrak: Kampus merupakan tempat Pendidikan tinggi yang memiliki peran vital, tidak hanya sebagai pelopor mitigasi risiko bencana, tetapi juga sebagai agen edukasi bagi masyarakat. Kampus perlu memiliki profil risiko bencana, perencanaan aksi mitigasi, sistem koordinasi tanggap darurat, dan jejaring antar kampus untuk mendukung ketahanan bencana. Mengingat besarnya potensi kerentanan bencana yang dapat terjadi di Indonesia termasuk wilayah di Bali maka kampus diharapkan mampu menjadi contoh penerapan lembaga yang tanggap terhadap bencana melalui penyusunan Kajian resiko bencana (KRB). Dari hasil penelitian menunjukan bahawa Kampus Dhyana Pura berada pada level aman bahaya tsunami dikarenakan wilayah kampus sesuai dengan gambar pemetaan Kawasan rawan bencana (KRB) berada di luar level tinggI, sedang dan rendah. Namun peningkatan kapasitas kesiapsiagaan kampus menjadi penting untuk dilakukan sebagai upaya pengurangan risiko bencana karena dampak yang ditimbulkan bukan hanya memberikan kerugian pada aspek fisik, melainkan juga berdampak kepada aspek non-fisik. Pengurangan risiko bencana berbasis komunitas menjadi salah satu elemen yang paling penting dalam mengurangi risiko bencana. Dari hasil digitasi kedua untuk pemetaan kerentanan KRB Gempa Bumi Kampus Dhyana Pura berada pada level sedang. Kerentanan Gempa Bumi di Bali disebabkan karena posisi geografisnya yang berada di zona pertemuan lempeng tektonik aktif dan keberadaan sesar (patahan) lokal aktif. Dari hasil penelitian diperoleh Universitas Dhyana Pura Untuk KRB Tsunami berada pada level aman dan KRB Gempa Bumi berada pada level sedang. Kata kunci: Analisa Spasial, Bencana, Gempa, KRB, Mitigasi
PERLINDUNGAN HUKUM TERHADAP DEBITOR DALAM RENCANA PERDAMAIAN YANG TELAH MEMENUHI SYARAT KUORUM RAPAT KREDITOR  (Studi Putusan Mahkamah Agung Nomor 301 K/Pdt.Sus-Pailit/2021) Josua Gabriel Stivano Sirait; Sunarmi Sunarmi; Dedi Harianto
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.v9i3.6670

Abstract

Abstract: This study aims to analyze the legal protection afforded to debtors whose composition plans have fulfilled the quorum requirements in creditors' meetings based on the Supreme Court Decision Number 301 K/Pdt.Sus-Pailit/2021. This research employed a normative juridical method with a descriptive-analytical approach through library research using primary, secondary, and tertiary legal materials. The analysis focused on the provisions of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and the relevant court decisions. The findings indicate that a composition plan satisfying the quorum requirements under Article 281 of Law Number 37 of 2004 must be ratified through homologation and is legally binding on all creditors, including those who oppose the plan. The Supreme Court Decision Number 301 K/Pdt.Sus-Pailit/2021 confirms that fulfilling the quorum requirements provides legal certainty and protection for debtors to restructure their debts and continue business operations without being declared bankrupt. The decision also reflects a balance between protecting creditors' rights and maintaining the debtor's business continuity in accordance with the objectives of the suspension of debt payment obligations. Keywords: Legal Protection; Debtor; Suspension of Debt Payment Obligations; Creditors' Meeting Quorum; Homologation.   Abstrak: Penelitian ini bertujuan untuk menganalisis perlindungan hukum terhadap debitor dalam rencana perdamaian yang telah memenuhi syarat kuorum rapat kreditor berdasarkan Putusan Mahkamah Agung Nomor 301 K/Pdt.Sus-Pailit/2021. Penelitian menggunakan metode yuridis normatif dengan pendekatan deskriptif analitis melalui studi kepustakaan terhadap bahan hukum primer, sekunder, dan tersier. Analisis dilakukan terhadap ketentuan Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang serta putusan pengadilan yang menjadi objek penelitian. Hasil penelitian menunjukkan bahwa rencana perdamaian yang telah memenuhi syarat kuorum sebagaimana diatur dalam Pasal 281 Undang-Undang Nomor 37 Tahun 2004 wajib memperoleh pengesahan (homologasi) dan mengikat seluruh kreditor, termasuk kreditor yang tidak menyetujuinya. Putusan Mahkamah Agung Nomor 301 K/Pdt.Sus-Pailit/2021 menegaskan bahwa pemenuhan kuorum memberikan kepastian hukum dan perlindungan bagi debitor untuk melakukan restrukturisasi utang serta melanjutkan kegiatan usahanya tanpa harus dinyatakan pailit. Putusan tersebut juga mencerminkan keseimbangan antara perlindungan hak kreditor dan keberlangsungan usaha debitor sesuai tujuan PKPU. Kata kunci: Perlindungan Hukum; Debitor; PKPU; Kuorum Rapat Kreditor; Homologasi.
TERANSFORMASI KEPEMIMPINAN KEPALA SEKOLAH DAN IMPLEMENTASI DALAM PENCEGAHAN PERUNDUNGAN DI SEKOLAH PADA PENDIDIKAN DASAR HINGGA MENENGAH: SISTEM LITERATUR RIVEW Oktaviana Nirmala Purba; Putu Kerti Nitiasih; Putu Nanci Riastini; Ni Nyoman Trisna Herawati
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.v9i3.6672

Abstract

Abstract: Bullying behavior that occurs from elementary school to middle school is not only related to student behavior but also to the school's ability to implement prevention programs effectively and consistently. However, the literature discussing the relationship between transformational school leadership, school implementation capacity, and bullying prevention is still scattered across various concepts such as school climate, collective efficacy, teacher practices, principal responses, and whole-school approaches. This article aims to synthesize research on how transformational school leadership is positioned in relation to school implementation capacity for bullying prevention. A bibliometric-assisted systematic literature review was conducted using the Context, Intervention or Interest, Mechanism, and Outcome framework. The search was conducted in Scopus for publications from 2020 to 2026. The initial process identified 19 English-language records, retained 18 final journal articles after database screening, and used 10 key articles in the extraction matrix for narrative-integrative thematic synthesis. The review results show that school leadership is rarely portrayed as transformational leadership. Leadership emerges in the form of the principal's support, response to encountered problems, school vision, institutional leadership, and the principal's efforts in supporting the school's welfare. The capacity for school implementation emerges as a multidimensional construct involving the school climate, collective efficacy, teacher collaboration, shared practices, policy enforcement, reporting routines, and overall school coordination. This review concludes that bullying prevention should be understood as a process of school organizational capacity as a direct causal result of leadership. This study contributes to the examination of school principal leadership by clarifying how leadership-related conditions support anti-bullying practices at the school level. Keywords: bullying prevention, school principal leadership, school implementation capacity, systematic literature review, primary and secondary education.   Abstrak: Perilaku perundungan yang terjadi mulai dari SD dan Sekolah menengah, tidak hanya berkaitan dengan perilaku siswa, tetapi berkaitan dengan kemampuan sekolah dalam menjalankan program pencegahan secara tepat sasaran dan konsisten. Namun, literatur yang membahas hubungan kepemimpinan kepala sekolah transformasional, kapasitas implementasi sekolah, dan pencegahan perundungan masih tersebar di berbagai konsep seperti, iklim sekolah, efikasi kolektif, praktik guru, respons kepala sekolah, dan pendekatan seluruh sekolah. Artikel ini bertujuan untuk mensintesis penelitian tentang bagaimana kepemimpinan kepala sekolah transformasional diposisikan dalam kaitannya dengan kapasitas implementasi sekolah untuk pencegahan perundungan. Tinjauan literatur sistematis yang dibantu bibliometrik dilakukan menggunakan kerangka kerja Konteks, Intervensi atau Minat, Mekanisme, dan Hasil. Pencarian dilakukan di Scopus untuk publikasi dari tahun 2020 hingga 2026. Proses awal mengidentifikasi 19 catatan berbahasa Inggris, mempertahankan 18 artikel jurnal akhir setelah penyaringan basis data, dan menggunakan 10 artikel utama dalam matriks ekstraksi untuk sintesis tematik naratif-integratif. Hasil tinjauan menunjukkan bahwa kepemimpinan kepala sekola jarang diorasikan sebagai kepemimpinan transformasional. Kepemimpinan muncul dalam bentuk dukungan kepala sekolah, respon terhadap masalah dihadapi, visi sekolah, kepemimpinan kelembagaan dan Upaya kepala sekolah dalam mendukung kesejahteraan sekolah. Kapasitas implementasi sekolah muncul sebagai konstruksi multidimensi yang melibatkan iklim sekolah, efikasi kolektif, kolaborasi guru, praktik bersama, pemberlakuan kebijakan, rutinitas pelaporan, dan koordinasi seluruh sekolah. Tinjauan ini menyimpulkan bahwa pencegahan perundungan harus dipahami sebagai proses kapasitas organisasi sekolah sebagai hasil kausal langsung dari kepemimpinan. Studi ini berkontribusi pada kajian kepemimpinan kepala sekolah dengan mengklarifikasi bagaimana kondisi terkait kepemimpinan mendukung praktik anti-perundungan di tingkat sekolah. Kata kunci: pencegahan perundungan, kepemimpinan kepala sekolah, kapasitas implementasi sekolah, tinjauan literatur sistematis, pendidikan dasar dan menengah.  
PERAN MOTIVASI KERJA DALAM MEMEDIASI PENGARUH PELATIHAN DAN PENGEMBANGAN SDM TERHADAP KINERJA KARYAWAN Loris Situmorang; Refina Arthevia Pasha; Christofel Situmorang; Sunaryo
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.v9i3.6674

Abstract

Abstract: This study aims to analyze the role of work motivation in mediating the influence of human resource training and development on employee performance. This study used a quantitative approach with descriptive and verification methods. Data were obtained through questionnaires distributed to respondents and analyzed using regression and mediation tests. The results showed that human resource training and development had a positive and significant effect on employee performance and work motivation. Furthermore, work motivation also positively influenced employee performance and mediated the relationship between human resource training and development and employee performance. The findings of this study indicate that improved employee performance is not only influenced by increased competency through training but also by employee work motivation. Therefore, organizations need to implement human resource management strategies that simultaneously improve competency and work motivation to achieve optimal performance. Keywords: training and development, work motivation, employee performance.   Abstrak: Penelitian ini bertujuan untuk menganalisis peran motivasi kerja dalam memediasi pengaruh pelatihan dan pengembangan sumber daya manusia terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data diperoleh melalui penyebaran kuesioner kepada responden dan dianalisis menggunakan uji regresi serta uji mediasi. Hasil penelitian menunjukkan bahwa pelatihan dan pengembangan sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja karyawan serta motivasi kerja. Selain itu, motivasi kerja juga berpengaruh positif terhadap kinerja karyawan dan mampu memediasi hubungan antara pelatihan dan pengembangan sumber daya manusia terhadap kinerja karyawan. Temuan penelitian ini menunjukkan bahwa peningkatan kinerja karyawan tidak hanya dipengaruhi oleh peningkatan kompetensi melalui pelatihan, tetapi juga dipengaruhi oleh motivasi kerja yang dimiliki karyawan. Oleh karena itu, organisasi perlu menerapkan strategi pengelolaan sumber daya manusia yang mampu meningkatkan kompetensi dan motivasi kerja secara bersamaan guna mencapai kinerja yang optimal. Kata kunci: pelatihan dan pengembangan, motivasi kerja, kinerja karyawan.
KLASIFIKASI LEVEL KUALITAS UDARA MENGGUNAKAN METODE DECISION TREE UNTUK MENDUKUNG SDGS Eri Triwanda; M. Fachrurrozi Nasution; Labuan Nababan; Lamtiur Sinambela
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.v9i3.6675

Abstract

Abstract: Air quality is a critical environmental issue that directly affects public health and urban sustainability. This study aims to develop an air quality classification model using the Decision Tree algorithm based on key pollutant parameters such as PM₁₀, PM₂.₅, SO₂, CO, NO₂, and O₃, and to evaluate its contribution to the achievement of the Sustainable Development Goals (SDGs). The dataset was obtained from air quality monitoring in Jakarta during 2021 and underwent preprocessing stages including data cleaning and feature selection. The model was tested across various training-testing ratios, with the highest accuracy of 97.50% achieved at a 60:40 ratio. Performance evaluation showed precision, recall, and F1-score values above 97%, with PM₂.₅ and PM₁₀ identified as the most influential attributes in classification. The Decision Tree model was chosen for its ability to produce accurate results while remaining interpretable. The classification outcomes can be utilized in early warning systems, public education, and data-driven policymaking. These findings support the achievement of SDG 3 (Good Health and Well-Being), SDG 11 (Sustainable Cities and Communities), and SDG 13 (Climate Action). Keywords: Air Quality; Decision Tree; pollution; SDG; Classification.   Abstrak: Kualitas udara merupakan isu lingkungan krusial yang berdampak langsung pada kesehatan masyarakat dan keberlanjutan kota. Penelitian ini bertujuan mengembangkan model klasifikasi kualitas udara menggunakan algoritma Decision Tree berdasarkan parameter polutan utama seperti PM₁₀, PM₂.₅, SO₂, CO, NO₂, dan O₃, serta menganalisis kontribusinya terhadap pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Data yang digunakan berasal dari pemantauan kualitas udara di Jakarta tahun 2021 dan telah melalui tahap pra-pemrosesan, termasuk pembersihan data dan seleksi fitur. Model diuji pada berbagai rasio data latih dan uji, dengan akurasi tertinggi sebesar 97,50% pada rasio 60:40. Evaluasi performa menunjukkan nilai presisi, recall, dan F1-score di atas 97%, dengan PM₂.₅ dan PM₁₀ sebagai atribut paling berpengaruh dalam klasifikasi. Model Decision Tree dipilih karena kemampuannya dalam menghasilkan output yang akurat sekaligus mudah diinterpretasikan. Hasil klasifikasi ini berpotensi digunakan dalam sistem peringatan dini, edukasi masyarakat, dan pengambilan kebijakan berbasis data. Temuan ini mendukung pencapaian SDG 3 (kehidupan sehat dan sejahtera), SDG 11 (kota dan permukiman yang berkelanjutan), serta SDG 13 (penanganan perubahan iklim). Kata kunci: Kualitas Udara; Decision Tree; Polutan; SDGs; Klasifikasi.
PENGARUH DIVIDEND PAYOUT RATIO (DPR), DEBT TO EQUITY RATIO (DER) DAN EARNING PER  SHARE (EPS) TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRIAL GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Aprilia Wulandari Br Lumban Tobing; 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.v9i2.6676

Abstract

Abstract: This study aims to determine the partial and simultaneous influence of Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER) and Earning Per Share (EPS) on Company Value in the Industrial Goods Sub-Sector listed on the Indonesia Stock Exchange. The number of samples of 10 companies in the 2022-2024 period with a total of 30 observations. Data analysis used multiple linear regression. The results of the t-test, partially of the DPR had a negative effect on the Company's Value with a value -t_hitung of (-3.539) < (-2.05183) t tabel and a significance of 0.002 < 0.05. DER partially had no effect on the Company's Value with a value of 0.026 t hitung < 2.05183 t tabel with a significance value of 0.980 > 0.05. Meanwhile, EPS partially had a negative effect on Company Value with a value -t_hitung of (-3.862) < (-2.05183) and a significance of 0.002 < 0.05. Meanwhile, the results of the F test simultaneously show that the variables DPR, DER and EPS have an effect on the Company's Value with an F value f hitung of 6.144 > 2.98 Ftables and a significance value of 0.003< 0.05. The R2 test, the Adjusted R Square value produced a value of 0.347, meaning that the correlation of all independent variables consisting of Dividend Payout Ratio, Debt to Equity Ratio and Earning Per Share to the dependent variable, namely the company value was 34.7% while the remaining 65.3% was influenced by other factors that were not included in this research model. Keywords: Dividend Payout Ratio, Debt To Equity Ratio, Earning Per Share, Company Values   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan Dividend Payout Ratio (DPR), Debt To Equity Ratio (DER) Dan Earning Per Share (EPS) Terhadap Nilai Perusahaan Pada Sub Sektor Industrial Goods Yang Terdaftar Di Bursa Efek Indonesia. Jumlah sampel 10 perusahaan pada periode 2022-2024 dengan jumlah pengamatan 30 pengamatan. Analisis data menggunakan regresi linear berganda. Hasil uji t, secara parsial DPR berpengaruh secara negatif terhadap Nilai Perusahaan dengan nilai -t_hitung (-3,539) < -t_tabel (-2,05183) dan signifikansi sebesar 0,002 < 0,05. DER secara parsial tidak berpengaruh terhadap Nilai Perusahaan  dengan nilai t_hitung 0,026 <  2,05183 t_tabel dengan nilai signifikansi sebesar 0,980 > 0,05. Sedangkan EPS secara parsial berpengaruh secara negatif terhadap Nilai Perusahaan dengan nilai -t_hitung (-3,862) < -t_tabel (-2,05183) dan signifikansi sebesar 0,001 < 0,05. Sedangkan hasil uji F secara simultan bahwa variabel DPR, DER dan EPS berpengaruh terhadap Nilai Perusahaan dengan nilai Fhitung 6,144 > 2,98 Ftabel  dan nilai signifikansi 0,003< 0,05. Uji R2, nilai Adjusted R Square menghasilkan nilai 0,347 artinya korelasi seluruh variabel independen yang terdiri Dividend Payout Ratio, Debt to Equity Ratio dan Earning Per Share terhadap variabel dependen yaitu nilai perusahaan adalah sebesar 34,7% sedangkan sisanya 65,3% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model penelitian ini. Kata kunci: Dividend Payout Ratio, Debt To Equity Ratio, Earning Per Share, Nilai Perusahaan
PENGARUH DEBT TO EQUITY RATIO, DEBT TO ASSET RATIO DAN CURRENT RATIO TERHADAP  KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI Ardella Anggraini Simanjuntak; 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.v9i2.6677

Abstract

Abstract: This study aims to determine the partial and simultaneous influence of Debt to Equity Ratio, Debt to Asset Ratio and Current Ratio on Financial Performance in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange. The number of population samples of 48 companies and samples of 15 companies multiplied by 3 observation years 2022-2024 to 45 samples. However, from the 40 samples, 3 samples were found from outlier observations so that they were eliminated as samples, then data was obtained as many as 42 samples. Data analysis using Multiple Linear Regression. The results of the t-test, partially the Debt to Equity Ratio had a positive effect on financial performance with a tcal value of 2.331 > ttable 2.022 and a significance of 0.025 < 0.05. Debt to Asset Ratio partially has a negative effect on Financial Performance with a value of -tcal (-3.120) < -ttable (-2.022) with a significance value of 0.003 < 0.05. Meanwhile, the Current Ratio has a negative effect on financial performance with a value of -tcal (-3.498) < -ttable (-2.022) with a significance value of 0.001 < 0.05. Meanwhile, the results of the F Test simultaneously show that the Debt to Equity Ratio, Debt to Asset Ratio, and Current Ratio variables have an effect on Financial Performance with a Calculation value of 6.768 > 2.85 F and a significance value of 0.001 < 0.005. The R2 test, the Adjusted R Square value produced a value of 0.297, meaning that the correlation of all independent variables consisting of Debt to Equity Ratio, Debt to Asset Ratio, and Current Ratio to the dependent variable, namely financial performance, was 29.7% while the remaining 70.3% was influenced by other factors that were not included in this research model. Keywords: Debt to Equity Ratio, Debt To Equity Ratio, Current Ratio, Financial Performance   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh parsial dan simultan dari Debt to Equity Ratio, Debt to Asset Ratio dan Current Ratio terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia. Jumlah sampel penduduk 48 perusahaan dan sampel 15 perusahaan dikalikan 3 tahun observasi 2022-2024 menjadi 45 sampel. Namun, dari 40 sampel tersebut, ditemukan 3 sampel dari pengamatan outlier  sehingga dieliminasi sebagai sampel, kemudian diperoleh data sebanyak 42 sampel. Analisis data menggunakan Regresi Linier Berganda. Hasil uji t, sebagian Debt to Equity Ratio berpengaruh positif terhadap kinerja keuangan dengan nilai thitung 2,331 > ttabel 2,022 dan signifikansi 0,025 < 0,05. Debt to Asset Ratio berpengaruh negatif terhadap Kinerja Keuangan dengan nilai -thitung (-3,120) < -ttable (-2,022) dengan nilai signifikansi 0,003 < 0,05. Sementara itu, Current Ratio berpengaruh negatif terhadap kinerja keuangan dengan nilai -thitung (-3,498) < -ttable (-2,022) dengan nilai signifikansi 0,001 < 0,05. Sementara itu, hasil Uji F secara simultan menunjukkan bahwa  variabel Debt to Equity Ratio, Debt to Asset Ratio, dan Current Ratio  berpengaruh terhadap Kinerja Keuangan dengan nilai Perhitungan 6,768 > 2,85 F dan nilai signifikansi 0,001 < 0,005. Uji R2,  nilai R Square yang  Disesuaikan menghasilkan nilai 0,297, artinya korelasi seluruh variabel independen yang terdiri dari Debt to Equity Ratio, Debt to Asset Ratio, dan Current Ratio terhadap variabel dependen yaitu kinerja keuangan sebesar 29,7% sedangkan sisanya 70,3% dipengaruhi oleh faktor lain yang tidak termasuk dalam model penelitian ini. Kata kunci: Rasio Utang Terhadap Ekuitas, Rasio Utang Terhadap Ekuitas, Rasio Lancar, Kinerja Keuangan
PENGARUH RETURN ON ASSET (ROA), GROSS PROFIT MARGIN (GPM) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Arti Syahfitri; 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.v9i2.6678

Abstract

Abstract: This study aims to analyze the simultaneous and partial effects of Return on Assets (ROA), Gross Profit Margin (GPM), and Net Profit Margin (NPM) on Stock Prices in Mining Companies Listed on the Indonesia Stock Exchange (IDX). The data used are secondary data. The sample consisted of 25 companies during the 2023–2025 period, resulting in 75 observations. The research employed a quantitative method using multiple linear regression analysis. The results of the F-test showed that ROA, GPM, and NPM simultaneously have a significant effect on Stock Prices with an Fcount value of 3.821 > Ftable 2.73. The results of the t-test showed that ROA has a positive and significant effect on Stock Prices with a tcount value of 2.979 > ttable 1.99346. GPM does not have a significant effect on Stock Prices with a -tcount value of -1.643 > -ttable -1.99346. Meanwhile, NPM has a positive and significant effect on Stock Prices with a tcount value of 2.227 > ttable 1.99346. The Adjusted R Square value is 0.103, which means that 10.3% of the variation in Stock Prices can be explained by ROA, GPM, and NPM, while the remaining 89.7% is influenced by other variables outside the research model. Keywords: Return on Assets, Gross Profit Margin, Net Profit Margin, Stock Prices   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial Return On Asset (ROA), Gross Profit Margin (GPM) dan Net Profit Margin (NPM) Terhadap Harga Saham Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI). Jumlah sampel 25 perusahaan pada periode 2023 – 2025 dengan jumlah 75 pengamatan. Metode penelitian kuantitatif serta menggunakan regresi linier berganda. Hasil Uji F secara simultan variabel ROA, GPM dan NPM berpengaruh terhadap Harga Saham dengan nilai Fhitung (3.821) > Ftabel (2.73). Hasil Uji t, variabel ROA berpengaruh positif terhadap Harga Saham dengan nilai thitung (2.979) > ttabel (1.99346), variabel GPM  tidak berpengaruh terhadap Harga Saham dengan nilai -thitung (-1.643) > -ttabel     (-1.99346) dan variabel NPM berpengaruh positif  terhadap Harga Saham dengan nilai thitung  (2.227) > ttabel (1.99346). Uji R2, nilai adjusted R square adalah sebesar 0.103 artinya 10.3 % variabel Harga Saham yang bisa dijelaskan oleh variasi dari ketiga variabel independen  yaitu ROA, GPM dan NPM sedangkan sisanya 89.7 % dijelaskan oleh variabel lain diluar model penelitian ini. Kata kunci: Return on Assets, Gross Profit Margin, Net Profit Margin, Harga Saham
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Fita Rizki; 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.v9i2.6679

Abstract

Abstract: This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on firm value in Basic Materials sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Firm value is proxied by Price to Book Value (PBV). The data used are secondary data obtained from annual financial statements. The sample consisted of 15 companies over a three-year observation period (2021–2023), resulting in 45 observations selected using purposive sampling. The analysis technique used was multiple linear regression analysis along with classical assumption tests. The results showed that partially, Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) do not have a significant effect on firm value, with significance values of 0.641, 0.248, and 0.644 (>0.05), respectively. Simultaneously, ROA, ROE, and DER have a significant effect on firm value, with an Fcount value of 3.664 > Ftable 2.83 and a significance value of 0.020 < 0.05. The Adjusted R Square value is 0.154, which means that 15.4% of the variation in firm value can be explained by ROA, ROE, and DER, while the remaining 84.6% is influenced by other variables outside the research model. Keywords: Return on Assets, Return on Equity, Debt to Equity Ratio, Firm Value, Price to Book Value   Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Debt to Equity Ratio (DER) terhadap nilai perusahaan pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Nilai perusahaan diproksikan dengan Price to Book Value (PBV). Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel penelitian terdiri dari 15 perusahaan dengan masa pengamatan selama 3 tahun (2021–2023) sehingga diperoleh 45 pengamatan yang dipilih menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial, Return on Assets (ROA), Return on Equity (ROE), dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi masing-masing sebesar 0,641; 0,248; dan 0,644 (>0,05). Namun secara simultan, ROA, ROE, dan DER berpengaruh signifikan terhadap nilai perusahaan dengan nilai Fhitung 3,664 > Ftabel 2,83 dan nilai signifikansi 0,020 < 0,05. Nilai Adjusted R Square sebesar 0,154 yang berarti bahwa 15,4% variasi nilai perusahaan dapat dijelaskan oleh ROA, ROE, dan DER, sedangkan 84,6% dipengaruhi oleh variabel lain di luar model penelitian. Kata kunci: Return on Assets, Return on Equity, Debt to Equity Ratio, Nilai Perusahaan, Price to Book Value
PENGELOLAAN PENDAPATAN ASLI DAERAH MELALUI OPSEN PAJAK KENDARAAN BERMOTOR BERDASARKAN UNDANG - UNDANG NOMOR 1 TAHUN 2022 DI PROVINSI SUMATERA UTARA Azis Salim; Mirza Nasution; EKA N.A.M. Sihombing
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.v9i3.6682

Abstract

Abstract: Locally-Generated Revenue (PAD) serves as a crucial indicator for measuring regional fiscal independence. In North Sumatra Province, the Motor Vehicle Tax (PKB) is a primary source of PAD, contributing dominantly to regional tax receipts. Following the enactment of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (UU HKPD), a PKB *opsen* (additional tax levy/surcharge) policy was introduced to replace the Revenue-Sharing Fund (DBH) scheme, aiming to enhance the effectiveness of regional revenue collection and strengthen the fiscal independence of regency and city governments. This study aims to analyze PAD management through the PKB *opsen* in North Sumatra Province, examine the pre-existing PKB revenue-sharing allocation procedures, and project the impact of the PKB *opsen* policy implementation on regional revenue. The study employs a socio-legal (empirical-juridical) method, utilizing both statutory and field-based approaches. Data were gathered through literature reviews, analysis of laws and official government documents, and interviews with stakeholders involved in regional tax management in North Sumatra Province. The findings indicate that the previous PKB revenue-sharing scheme faced various obstacles, particularly delays in fund disbursement to regency and city governments caused by lengthy bureaucratic procedures. Implementing the PKB *opsen* has the potential to improve the efficiency of tax revenue distribution through direct disbursement mechanisms into regency/city treasuries, thereby accelerating PAD receipt and bolstering regional fiscal independence. Conversely, potential challenges exist, such as uncertain public perception regarding the tax burden and a possible decline in gross revenue at the provincial level. Therefore, the successful implementation of the PKB *opsen* requires synergy among the provincial government, regency/city governments, the police, and relevant agencies to enhance taxpayer compliance and optimize regional tax revenue management. Keywords: Locally-Generated Revenue, Motor Vehicle Tax, Tax *Opsen* (Additional Levy), Revenue-Sharing Fund, Fiscal Independence, North Sumatra Province.   Abstrak: Pendapatan Asli Daerah (PAD) merupakan indikator penting dalam mengukur kemandirian fiskal daerah. Di Provinsi Sumatera Utara, Pajak Kendaraan Bermotor (PKB) menjadi salah satu sumber utama PAD dengan kontribusi yang dominan terhadap penerimaan pajak daerah. Seiring berlakunya Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (UU HKPD), diperkenalkan kebijakan opsen PKB sebagai pengganti skema Dana Bagi Hasil (DBH) guna meningkatkan efektivitas penerimaan daerah dan memperkuat kemandirian fiskal pemerintah kabupaten/kota. Penelitian ini bertujuan untuk menganalisis pengelolaan PAD melalui opsen PKB di Provinsi Sumatera Utara, mengkaji prosedur alokasi DBH PKB sebelum berlakunya opsen, serta memproyeksikan dampak implementasi kebijakan opsen PKB terhadap penerimaan daerah. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan perundang-undangan dan pendekatan lapangan. Data diperoleh melalui studi kepustakaan, analisis peraturan perundang-undangan, dokumen resmi pemerintah, serta wawancara dengan pihak terkait dalam pengelolaan pajak daerah di Provinsi Sumatera Utara. Hasil penelitian menunjukkan bahwa skema DBH PKB yang berlaku sebelumnya masih menghadapi berbagai kendala, terutama keterlambatan penyaluran dana kepada pemerintah kabupaten/kota akibat prosedur birokrasi yang panjang. Penerapan opsen PKB berpotensi meningkatkan efisiensi distribusi penerimaan pajak melalui mekanisme penyaluran langsung ke kas daerah kabupaten/kota, sehingga mempercepat penerimaan PAD dan memperkuat kemandirian fiskal daerah. Di sisi lain, terdapat potensi tantangan berupa ketidakpastian persepsi masyarakat terhadap beban pajak serta kemungkinan penurunan penerimaan bruto di tingkat provinsi. Oleh karena itu, keberhasilan implementasi opsen PKB memerlukan sinergi antara pemerintah provinsi, pemerintah kabupaten/kota, kepolisian, dan instansi terkait untuk meningkatkan kepatuhan wajib pajak serta mengoptimalkan pengelolaan penerimaan pajak daerah. Kata Kunci: Pendapatan Asli Daerah, Pajak Kendaraan Bermotor, Opsen Pajak, Dana Bagi Hasil, Kemandirian Fiskal, Provinsi Sumatera Utara.

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