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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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PENINGKATAN KAPASITAS PEMASARAN UMKM MELALUI MEDIA PROMOSI AUGMENTED REALITY MENGGUNAKAN METODE LUTHER-SUTOPO Elvi Rahmi; Andri Nofiar.Am; Armita Novriana Rambe; Septi Ayu Angrayni; Bayu Dani Kurniawan
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6803

Abstract

Abstract: Small and Medium Enterprises (SMEs) are required to adopt digital technologies to improve their competitiveness, particularly in marketing activities. However, most SMEs still rely on conventional promotional media that provide limited product information and low customer engagement. This study aims to develop an Augmented Reality (AR)-based promotional media using the Luther–Sutopo multimedia development method to enhance SMEs' marketing capacity. The research employed the Luther–Sutopo method, consisting of six stages: concept, design, material collecting, assembly, testing, and distribution. Data were collected through observation, interviews, documentation, and questionnaires. The developed system integrates an Admin Dashboard for product management and a WebAR-based public website that enables users to access three-dimensional product visualization, promotional videos, and detailed product information through a web browser without additional installation. System evaluation was conducted using Black Box Testing and User Acceptance Testing (UAT). The results indicate that all system functions operated properly, while the UAT achieved an average score of 93.67%, categorized as Highly Feasible. The findings demonstrate that the developed AR-based promotional media enhances product visualization, user experience, and digital marketing effectiveness, providing an innovative strategy to strengthen SMEs' competitiveness in the digital transformation era. Keywords: augmented reality; digital marketing; Luther–Sutopo; multimedia; SMEs.   Abstrak: Usaha Mikro, Kecil, dan Menengah (UMKM) dituntut untuk memanfaatkan teknologi digital guna meningkatkan daya saing, khususnya pada aspek pemasaran. Namun, sebagian besar UMKM masih menggunakan media promosi konvensional yang memiliki keterbatasan dalam penyajian informasi produk dan interaksi dengan konsumen. Penelitian ini bertujuan mengembangkan media promosi berbasis Augmented Reality (AR) menggunakan metode pengembangan multimedia Luther–Sutopo untuk meningkatkan kapasitas pemasaran UMKM. Metode penelitian meliputi enam tahapan, yaitu concept, design, material collecting, assembly, testing, dan distribution. Data diperoleh melalui observasi, wawancara, dokumentasi, dan kuesioner. Sistem yang dikembangkan mengintegrasikan Dashboard Admin untuk pengelolaan produk dan Website Publik berbasis WebAR yang memungkinkan pengguna mengakses visualisasi produk tiga dimensi, video promosi, serta informasi produk secara interaktif melalui browser tanpa instalasi aplikasi. Pengujian sistem dilakukan menggunakan Black Box Testing dan User Acceptance Test (UAT). Hasil penelitian menunjukkan seluruh fungsi sistem berjalan sesuai dengan kebutuhan, sedangkan hasil UAT memperoleh nilai rata-rata 93,67% dengan kategori Sangat Layak. Temuan ini menunjukkan bahwa media promosi berbasis Augmented Reality mampu meningkatkan kualitas visualisasi produk, pengalaman pengguna, dan efektivitas pemasaran digital sehingga berpotensi menjadi strategi inovatif dalam meningkatkan daya saing UMKM di era transformasi digital. Kata kunci: augmented reality; pemasaran digital; Luther–Sutopo; multimedia; UMKM.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP RETURN ON ASSETS DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2022-2024 Nida Nur Cahyati; Baldric Siregar; Miswanto Miswanto; Frasto Biyanto
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6807

Abstract

Abstact: This paper explores how capital structure, together with firm size, shapes Return on Assets (ROA) among Indonesian property and real estate issuers, treating sales growth as a moderator, across the 2022-2024 window on the IDX. A quantitative, secondary-data design was followed, drawing figures from annual financial statements. Purposive sampling narrowed the pool down to 74 firms, yielding 222 firm-year observations for estimation. The Fixed Effect Model (FEM), chosen through the Chow and Hausman diagnostics, was fitted via panel regression, and Moderated Regression Analysis (MRA) tested whether sales growth altered the strength of the core relationships. Capital structure emerged as a positive, statistically significant driver of ROA, while firm size showed no such link. Sales growth dampened the capital structure-ROA connection but amplified the firm size-ROA connection instead. Collectively, the pattern points to disciplined debt use, productive asset deployment, and steady sales expansion as joint levers of corporate profitability.  Keywords: capital structure; firm size; return on assets; sales growth; profitability.   Abstrak: Kajian ini disusun guna menelaah bagaimana ROA dipengaruhi oleh struktur modal serta ukuran perusahaan, dengan sales growth berperan sebagai variabel moderasi, pada emiten property dan real estate yang tercatat di Bursa Efek Indonesia sepanjang periode 2022-2024. Pendekatan kuantitatif diterapkan dengan mengandalkan data sekunder yang bersumber dari laporan keuangan tahunan. Melalui teknik purposive sampling, terjaring 74 perusahaan yang menyumbang 222 observasi untuk dianalisis. Estimasi model ditempuh lewat regresi data panel berbasis Fixed Effect Model (FEM), yang dipilih berdasarkan hasil Uji Chow dan Uji Hausman, sementara oeran moderasi sales growth diuji melalui Moderated Regression Analysis (MRA). Temuan menunjukkan struktur modal memberikan pengaruh positif dan signifikan terhadap ROA, sementara ukuran perusahaan tidak terbukti berpengaruh signifikan. Sales growth justru memperlemah keterkaitan struktur modal dengan ROA, tetapi sebaliknya memperkuat keterkaitan ukuran perusahaan dengan ROA. Dengan demikian, pengelolaan utang secara optimal, pemanfaatan aset secara efektif, dan pertumbuhan penjualan yang berkesinambungan Bersama-sama berkontribusi terhadap peningkatan profitabilitas perusahaan.  Kata kunci: struktur modal; ukuran perusahaan; return on assets; sales growth; profitabilitas.
PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO ASSETS RATIO (DAR) TERHADAP TAX AVOIDANCE DENGAN GLOBAL MINIMUM TAX  SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL(Studi Empiris pada Perusahaan Multinasional di BEI Periode 2021–2025) Nadia Nostiva Azra; Riza Reni Yenti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6808

Abstract

This study aims to examine the effect of Return on Assets (ROA) and Debt to Assets Ratio (DAR) on tax avoidance, as well as the moderating role of the Global Minimum Tax (GMT) in multinational companies listed on the Main Board of the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using panel data regression analysis. The sample consists of multinational companies selected through purposive sampling, and the data are analyzed using the Fixed Effect Model (FEM). Tax avoidance is measured using the Effective Tax Rate (ETR), while firm size is included as a control variable. The results indicate that Return on Assets (ROA) has a significant negative effect on tax avoidance, whereas Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance. Furthermore, the Global Minimum Tax (GMT) weakens the effect of Return on Assets (ROA) on tax avoidance and strengthens the effect of Debt to Assets Ratio (DAR) on tax avoidance. These findings provide empirical evidence that the implementation of the Global Minimum Tax (GMT) has influenced the relationship between corporate financial characteristics and tax avoidance among multinational companies in Indonesia.
PERAN BUDAYA ORGANISASI DALAM MENDORONG KEPATUHAN TERHADAP REGULASI HUKUM DI LINGKUNGAN KERJA ERA DIGITALISASI Nurhasanah Nurhasanah; Babby Apriandani; Julpan Hartono Suria Manja Manurung; Rizky Ayu
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.v9i3.6809

Abstract

Abstract: This study employs a quantitative approach with an explanatory research design to examine the causal relationship between the variables under investigation. Data were collected from respondents via questionnaires serving as the primary data source and subsequently analyzed using the Statistical Package for the Social Sciences (SPSS) software. The study population consisted of currently active teachers at SMK Swasta Amal Bakti. Sampling was conducted using a non-probability sampling technique specifically purposive sampling whereby respondents were selected based on predetermined criteria. The t-test results in the "Coefficients" table yielded a significance value of <0.000 for the Organizational Culture variable, which is below the significance level of α = 0.05; meanwhile, the calculated t-value of 10.049 indicates that organizational culture exerts a highly significant influence on legal regulation. Analysis of the "Model Summary" table revealed an R-square value of 0.678. This value indicates that the organizational culture variable explains 67.8% of the variance in the legal regulation variable, while the remaining 32.2% is influenced by variables outside the scope of this research model. Thus, the R-square value of 0.678 suggests a relatively strong relationship or a significant degree of interconnectedness between organizational culture and legal regulation. Keywords: Organizational Culture; Legal Regulations; Work Environment   Abstrak: Penelitian ini menerapkan pendekatan kuantitatif dengan desain penelitian eksplanatori (explanatory research) untuk menguji hubungan kausal antara variabel yang diteliti. Data dalam penelitian diperoleh dari berbagai responden melalui penyebaran   kuesioner   sebagai   sumber data primer, kemudian hasil data yang diperoleh dianalisis dengan menggunakan   bantuan   perangkat lunak Statistical Package for the Social Sciences (SPSS). Populasi dalam penelitian ini terdiri dari guru-guru SMK Swasta Amal Bakti yang aktif bekerja sampai dengan saat ini. Pengambilan sampel dilakukan dengan teknik non-probability sampling menggunakan metode purposive sampling, yaitu pemilihan responden berdasarkan kriteria tertentu. Berdasarkan hasil analisis uji t pada tabel Coefficients, diperoleh nilai signifikansi untuk variabel Budaya Organisasi sebesar < 0,000 yang lebih kecil dari taraf signifikansi α = 0,05, sementara,  nilai  t-hitung sebesar 10,049 menunjukkan bahwa variabel budaya organisasi memiliki pengaruh yang sangat signifikan terhadap regulasi hukum.  Berdasarkan hasil analisis pada tabel Model Summary, diperoleh nilai R Square sebesar 0,678. Nilai tersebut menunjukkan bahwa variable budaya organisasi mampu menjelaskan variabel regulasi hukum sebesar 67,8%, sedangkan sisanya sebesar 32,2%  dipengaruhi  oleh  variabel  lain  di luar     model penelitian ini. Dengan demikian,  nilai  R  Square  sebesar  0,678 mengindikasikan  bahwa  hubungan  antara budaya organisasi  dan regulasi hukum berada  pada  kategori  cukup kuat   atau saling berkaitan. Kata kunci: Budaya Organisasi; Regulasi Hukum; Lingkungan Kerja.
IMPLEMENTASI DAN EVALUASI WEB SCRAPING PADA DATA JURNAL SINTA Indra Nasution; Muhammad Iqbal
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.v9i3.6810

Abstract

Abstract: The development of digital technology has increased the need for access to scientific information, especially related to academic journal publications. The Science and Technology Index (SINTA) website is one of the main platforms that provides information on accredited scientific journals in Indonesia. However, the process of searching and collecting journal data on the website is still done manually, so it is less efficient when the amount of data needed is large enough. This research aims to implement and evaluate web scraping techniques in collecting journal data on the SINTA website so that the data acquisition process can be carried out automatically, quickly, and in a structured manner. The research method uses an implementive approach through the stages of literature study, analysis of the structure of website pages, development of a system using the Python programming language with the BeautifulSoup library, data collection, database storage, and evaluation of extraction results. The results of the study show that the implementation of the web scraping technique  succeeded in obtaining as many as 15,456 journal data from the SINTA website in 2026 which includes information on journal names, publishing institutions, accreditation categories, ISSN, fields of science, and journal website links. The developed system is also capable of storing data in a structured manner into a database and supports regular information updates. The results of the evaluation show that the web scraping technique is able to improve the efficiency of data collection, minimize manual processes, and produce more systematic journal data. Thus, the implementation of web scraping techniques can be an effective solution in supporting the needs of academics and researchers to obtain journal information quickly and accurately. Keywords: Web Scraping, SINTA, Scientific Journals, Python, Beautifulsoup, Data Extraction.   Abstrak: Perkembangan teknologi digital telah meningkatkan kebutuhan akses terhadap informasi ilmiah, terutama yang berkaitan dengan publikasi jurnal akademik. Situs web Indeks Sains dan Teknologi (SINTA) merupakan salah satu platform utama yang menyediakan informasi tentang jurnal ilmiah terakreditasi di Indonesia. Namun, proses pencarian dan pengumpulan data jurnal di situs web tersebut masih dilakukan secara manual, sehingga kurang efisien ketika jumlah data yang dibutuhkan cukup besar. Penelitian ini bertujuan untuk mengimplementasikan dan mengevaluasi teknik web scraping dalam pengumpulan data jurnal di situs web SINTA sehingga proses akuisisi data dapat dilakukan secara otomatis, cepat, dan terstruktur. Metode penelitian menggunakan pendekatan implementasi melalui tahapan studi pustaka, analisis struktur halaman web, pengembangan sistem menggunakan bahasa pemrograman Python dengan pustaka BeautifulSoup, pengumpulan data, penyimpanan basis data, dan evaluasi hasil ekstraksi. Hasil penelitian menunjukkan bahwa implementasi teknik web scraping berhasil memperoleh sebanyak 15.456 data jurnal dari situs web SINTA pada tahun 2026 yang mencakup informasi tentang nama jurnal, lembaga penerbitan, kategori akreditasi, ISSN, bidang ilmu, dan tautan situs web jurnal. Sistem yang dikembangkan juga mampu menyimpan data secara terstruktur ke dalam basis data dan mendukung pembaruan informasi secara berkala. Hasil evaluasi menunjukkan bahwa teknik web scraping mampu meningkatkan efisiensi pengumpulan data, meminimalkan proses manual, dan menghasilkan data jurnal yang lebih sistematis. Dengan demikian, implementasi teknik web scraping dapat menjadi solusi efektif dalam mendukung kebutuhan akademisi dan peneliti untuk memperoleh informasi jurnal dengan cepat dan akurat. Kata kunci: Web Scraping, SINTA, Jurnal Ilmiah, Python, Beautifulsoup, Ekstraksi Data.
KARAKTERISTIK GEOKIMIA GREY TO CREAM COLORED PUMICE GUNUNG TANDIKAT DAN IMPLIKASINYA TERHADAP PROSES PEMBENTUKAN Atilla Farah Diva; Hamdi Rifai; Ahmad Fauzi; Harman Amir
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6811

Abstract

Grey to cream colored pumice merupakan batuan piroklastik berpori yang terbentuk akibat erupsi eksplosif dan merekam karakteristik geokimia magma. Penelitian ini bertujuan menganalisis karakteristik geokimia grey to cream colored pumice Gunung Tandikat serta menginterpretasikan implikasinya terhadap proses pembentukan. Analisis dilakukan terhadap tiga sampel menggunakan portable X-ray fluorescence (pXRF) untuk mengidentifikasi unsur utama dan unsur jejak. Hasil penelitian menunjukkan bahwa unsur utama yang terdeteksi meliputi Si, Al, K, Ca, dan Fe, sedangkan unsur jejak terdiri atas Rb, Sr, Y, Zr, dan Th dengan variasi konsentrasi pada setiap sampel. Sampel TDK25-04 menunjukkan karakteristik geokimia paling lengkap berdasarkan jumlah unsur yang terdeteksi. Variasi komposisi unsur utama dan unsur jejak mengindikasikan adanya heterogenitas geokimia yang berkaitan dengan proses diferensiasi dan kristalisasi magma sebelum erupsi. Analisis geokimia menggunakan pXRF mampu memberikan informasi awal mengenai karakteristik grey to cream colored pumice Gunung Tandikat serta implikasinya terhadap proses pembentukan.
PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF POWERPOINT PADA MATERI CUACA DAN MUSIMUNTUK SISWA KELAS IV Ahmad Fairuz Fuadi; Eka Ramiati; Nurul Fatimah; Anis Hidayati
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6815

Abstract

This study aimed to develop an interactive PowerPoint learning media on the topic of weather and seasons for fourth-grade students and to determine its validity, practicality, and effectiveness. The study employed the Research and Development (R&D) method using the ADDIE model. The participants consisted of two expert validators, two fourth-grade teachers, and 14 fourth-grade students at MI Unggulan Ummul Quro. Data were collected through observations, interviews, questionnaires, and learning achievement tests. The results showed that the media achieved an average validation score of 88.28% (valid), while teacher responses reached 84.37%, indicating that the media was practical to use. Students' average scores improved from 56.07 on the pretest to 86.79 on the posttest, with an N-Gain score of 0.71 in the high category. Therefore, the developed interactive PowerPoint learning media is valid, practical, and effective for improving fourth-grade students' learning outcomes on the topic of weather and seasons.
MARKETING AND BUSINESS DEVELOPMENT CAPABILITIES IN NURSE ENTREPRENEURSHIP: A SCOPUS-BASED SYSTEMATIC LITERATURE REVIEW Shapely Ambalao; Grace Fresania Kaparang; Michelle Sambuaga
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.v9i3.6818

Abstract

Abstract: Nurse entrepreneurship has long been discussed as a response to healthcare service gaps, professional autonomy, and new forms of care delivery. However, the evidence remains fragmented across practice reports, historical accounts, qualitative studies, and educational reviews, while market-facing and business-development capabilities are rarely synthesized as an integrated construct. This review maps the development of Scopus-indexed nurse entrepreneurship research and synthesizes the marketing and business development capabilities associated with venture creation, legitimacy, commercialization, and sustainability. A Scopus-based systematic literature review was reported using PRISMA 2020 and informed by SPAR-4-SLR. Inclusion criteria were English language, nursing context, and article document type. Twenty-two articles published from 1985 to 2025 were included in bibliometric analysis; 17 records with usable abstracts supported thematic coding. Keyword co-occurrence was examined using full counting and a minimum occurrence threshold of two. Six empirical or review reports were provisionally appraised using design-appropriate JBI tools. The corpus received 116 Scopus citations and was distributed across 18 sources. Healthcare marketing (18 occurrences; total link strength [TLS] = 103), nursing services (15; TLS = 80), entrepreneurship (14; TLS = 77), professional practice (13; TLS = 69), and financial management (12; TLS = 61) formed the conceptual core. Network analysis produced two broad clusters: a market-operational cluster and an entrepreneurial-professional-development cluster. Overlay visualization indicated a transition from private practice, financial management, and service promotion toward leadership, professional competence, communication, and sustainable value. Five capability domains were synthesized: market sensing and opportunity recognition; marketing communication, positioning, and trust; business planning and financial management; networking, partnerships, and referrals; and service innovation and commercialization. Nurse entrepreneurship research recognizes many practical business activities but has not yet developed a cumulative, theory-driven capability model. Future research should measure capability configurations and link them to patient trust, service adoption, financial viability, growth, and social value. Keywords: business development; entrepreneurial nursing; nurse entrepreneurship; marketing capabilities   Abstrak: Kewirausahaan perawat telah lama dibahas sebagai respons terhadap kesenjangan layanan kesehatan, otonomi profesional, dan bentuk-bentuk baru pemberian layanan kesehatan. Namun, bukti-bukti yang ada masih tersebar dalam laporan praktik, catatan sejarah, studi kualitatif, dan tinjauan pendidikan, sementara kemampuan yang berorientasi pada pasar dan pengembangan bisnis jarang disintesis sebagai sebuah konstruk yang terintegrasi. Tinjauan ini memetakan perkembangan penelitian kewirausahaan perawat yang terindeks Scopus serta menyintesis kemampuan pemasaran dan pengembangan bisnis yang terkait dengan pembentukan usaha, legitimasi, komersialisasi, dan keberlanjutan. Tinjauan pustaka sistematis berbasis Scopus ini dilaporkan menggunakan pedoman PRISMA 2020 dan kerangka SPAR-4-SLR. Kriteria inklusi mencakup penggunaan bahasa Inggris, konteks keperawatan, dan jenis dokumen artikel. Sebanyak dua puluh dua artikel yang diterbitkan antara tahun 1985 hingga 2025 disertakan dalam analisis bibliometrik; 17 rekaman dengan abstrak yang dapat digunakan mendukung proses pengodean tematik. Ko-okurensi kata kunci diperiksa menggunakan metode full counting dengan ambang batas kemunculan minimal dua kali. Enam laporan empiris atau tinjauan dinilai secara awal menggunakan instrumen JBI yang sesuai dengan desain penelitian. Kumpulan literatur ini memperoleh 116 sitasi Scopus dan tersebar di 18 sumber publikasi. Pemasaran layanan kesehatan (18 kemunculan; total kekuatan tautan [TLS] = 103), layanan keperawatan (15; TLS = 80), kewirausahaan (14; TLS = 77), praktik profesional (13; TLS = 69), dan manajemen keuangan (12; TLS = 61) membentuk inti konseptual. Analisis jaringan menghasilkan dua klaster besar: klaster operasional-pasar dan klaster pengembangan profesional-kewirausahaan. Visualisasi overlay menunjukkan adanya transisi dari praktik mandiri, manajemen keuangan, dan promosi layanan menuju kepemimpinan, kompetensi profesional, komunikasi, dan nilai berkelanjutan. Lima domain kemampuan disintesis: pemahaman pasar dan pengenalan peluang; komunikasi pemasaran, pemosisian, dan kepercayaan; perencanaan bisnis dan manajemen keuangan; jejaring, kemitraan, dan rujukan; serta inovasi layanan dan komersialisasi. Penelitian kewirausahaan perawat mengakui berbagai aktivitas bisnis praktis namun belum mengembangkan model kemampuan yang bersifat kumulatif dan berbasis teori. Penelitian di masa depan sebaiknya mengukur konfigurasi kemampuan dan mengaitkannya dengan kepercayaan pasien, adopsi layanan, kelayakan finansial, pertumbuhan, dan nilai sosial. Kata kunci: pengembangan bisnis; keperawatan kewirausahaan; kewirausahaan perawat; kemampuan pemasaran
PENGARUH KARAKTERISTIK KEUANGAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2022-2024 Faradilla Suretno; Elita Permanawati; Peni Anggriani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6819

Abstract

Abstract: This study aims to determine the effect of a company's financial characteristics, namely profitability, firm size, and growth opportunities, on the company's capital structure (a case study of companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 2022-2024 period). The research sample was drawn using a purposive sampling technique, with a total sample size of 21 companies used during that year. Observations spanned three consecutive years, resulting in a total sample size of 63. Data were processed using panel data regression analysis using Stata 17. The results show that profitability has a positive and significant effect on capital structure, firm size has a negative and significant effect on capital structure, and growth opportunities have no significant effect on capital structure. Keyword: profitability, firm size, growth opportunities, capital structure.   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh dari karakteristik keuangan perusahaan yaitu profitabilitas, firm size dan growth opportunity terhadap struktur modal perusahaan (studi kasus pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia Periode 2022-2024). Sampel penelitian diambil menggunakan Teknik purposive sampling dengan jumlah sampel yang digunakan sebanyak 21 perusahaan selama tahun tersebut. Pengamatan periode selama 3 tahun berturut-turut sehingga total sampel yang diperoleh adalah 63. Pengelolaan data penelitian dilakukan dengan menggunakan analisis regresi data panel menggunakan Stata 17. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh positif dan signifikan terhadap struktur modal, firm size berpengaruh negatif dan signifikan terhadap struktur modal, growth opportunity tidak berpengaruh signifikan terhadap struktur modal. Kata kunci: profitabilitas, firm size, growth opportunity, struktur modal
ARTIFICIAL INTELLIGENCE AND ACCOUNTANTS’ WORK EFFICIENCY: A GLOBAL BIBLIOMETRIC AND SCIENCE-MAPPING ANALYSIS OF ACCOUNTING RESEARCH Noldin Jerry Tumbel
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.v9i3.6820

Abstract

Abstract: This study maps the intellectual, conceptual, and temporal structure of research on artificial intelligence (AI) and accountants’ work efficiency. Design/methodology/approach — A Scopus search identified 1,418 English-language, open-access journal articles published from 2020 to 2026. Because the term “account” generated finance- and banking-related noise, title and author-keyword screening retained 185 accounting- and audit-relevant articles. Performance analysis was combined with keyword co-occurrence, network, overlay, and density mapping using VOSviewer-compatible files. Findings — Annual output increased from 3 articles in 2020 to 67 in 2025, with 39 additional articles indexed during the partial 2026 period. The corpus comprised 91 sources and 520 authors, with a mean of 14.0 citations per article and a median of 3. The keyword network contained 35 terms, 70 links, and five clusters covering audit and risk analytics; professional automation and ethics; generative AI, financial reporting, and governance; digital infrastructure; and education and technology acceptance. The thematic focus shifted from RPA, blockchain, and IoT toward generative AI, large language models, explainable AI, corporate governance, and financial reporting. Originality/value — This study provides an outcome-centered and reproducible map of AI-enabled accounting efficiency, distinguishes established automation themes from emerging generative-AI and governance research, and documents the screening required to address query contamination. Keywords: artificial intelligence; accounting; work efficiency; bibliometric analysis; science mapping.   Abstrak: Studi ini memetakan struktur intelektual, konseptual, dan temporal dari penelitian mengenai kecerdasan buatan (AI) dan efisiensi kerja akuntan. Desain/metodologi/pendekatan — Pencarian di Scopus mengidentifikasi 1.418 artikel jurnal akses terbuka berbahasa Inggris yang diterbitkan antara tahun 2020 dan 2026. Karena istilah "account" menghasilkan data yang tidak relevan (noise) terkait keuangan dan perbankan, penyaringan berdasarkan judul dan kata kunci penulis menyisakan 185 artikel yang relevan dengan bidang akuntansi dan audit. Analisis kinerja digabungkan dengan pemetaan ko-okurensi kata kunci, jaringan, overlay, dan kepadatan menggunakan berkas yang kompatibel dengan VOSviewer. Temuan — Jumlah publikasi tahunan meningkat dari 3 artikel pada tahun 2020 menjadi 67 artikel pada tahun 2025, dengan tambahan 39 artikel terindeks selama periode parsial tahun 2026. Korpus data mencakup 91 sumber dan 520 penulis, dengan rata-rata 14,0 sitasi per artikel dan nilai tengah (median) sebesar 3. Jaringan kata kunci memuat 35 istilah, 70 tautan, dan lima klaster yang mencakup analitik audit dan risiko; otomatisasi profesional dan etika; AI generatif, pelaporan keuangan, dan tata kelola; infrastruktur digital; serta pendidikan dan penerimaan teknologi. Fokus tematik bergeser dari RPA, blockchain, dan IoT menuju AI generatif, model bahasa besar (LLM), AI yang dapat dijelaskan (explainable AI), tata kelola perusahaan, dan pelaporan keuangan. Orisinalitas/nilai — Studi ini menyajikan peta efisiensi akuntansi berbasis AI yang berorientasi pada hasil dan dapat direplikasi, membedakan tema otomatisasi yang sudah mapan dari penelitian baru mengenai AI generatif dan tata kelola, serta mendokumentasikan proses penyaringan yang diperlukan untuk mengatasi kontaminasi hasil pencarian. Kata kunci: kecerdasan buatan; akuntansi; efisiensi kerja; analisis bibliometrik; pemetaan sains.

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