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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,627 Documents
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THE EFFECT OF LEVERAGE AND LIQUIDITY ON STOCK RETURNS WITH COMPANY SIZE AS A MODERATION IN FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD Fitri Rahmiyatun; Shalshabila Shafa; Sugiarti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2728

Abstract

The financial industry in Indonesia continues to grow through the provision of increasingly competitive investment services, opening up opportunities for companies to attract investors. This study aims to analyze the effect of leverage and liquidity on stock returns, as well as to assess whether company size strengthens this relationship. The research was conducted on non- bank financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2023. A quantitative approach was used with secondary data taken from annual financial reports. The sample was determined purposively according to specific criteria, resulting in 40 observations. Data processing was performed using Eviews-13 software. Data analysis included descriptive tests, panel data regression, and moderation interaction tests (MRA). Independent variables included leverage (Debt to Equity Ratio) and liquidity (Current Ratio), with stock returns (price return) as the dependent variable, and company size (ln total assets) as the moderating variable. The results show that, both before and after MRA, leverage does not have a significant effect on stock returns (probability 0.86 & 0.56 > 0.05), and liquidity does not have a significant effect on stock returns (probability 0.12 & 0.90 > 0.05). Simultaneously, both before and after the MRA, leverage and liquidity do not have a significant effect on stock returns (probability 0.26 & 0.44 > 0.05). Furthermore, firm size does not function as a moderator in this research model, in the interaction between leverage and stock returns (probability 0.82 > 0.05), and in the interaction between liquidity and stock returns (probability 0.60 > 0.05). The coefficient of determination before MRA was 1.8% with an epsilon of 98.2%, and the coefficient of determination after MRA was 0%, indicating that the addition of moderation worsened the previous model.
THE INVOLVEMENT OF SANDRO IN ADDRESSING “SALA SINGIN” MENTAL DISORDERS IN THE SUMBAWA COMMUNITY Arcellya Nova Arditha; Ainurizan Ridho Rahmatullah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2729

Abstract

Mental health issues in Indonesia are increasing, but treatment is often constrained by local culture values. This study aims to determine why traditional coping mechanisms are chosen by the people of Sumbawa as a means of dealing with mental disorders in Sumbawa, using a qualitative Research design and a phenomenological approach. This study involved three participants form Sumbawa Regency who had knowledge and experience related to traditional medicine, using purposive sampling. Data analysis using phenomenological descriptive method. The results of study identified three main themes, namely the understanding of the sumbawa community sumbawa community regarding mental disorder, which are interpreted as a problem of disharmony between an individual identity and their soul (Sala singin), challenges in handling this issue including limited understanding of mental health, social stigma, and constraints related to the lack of professional service, and the community strong preference for the Sandro figure as a culturally based coping strategy. Sandro is seen as having spiritual authory that is in line with the traditional belief in Sumbawa. This coping practice is realized throught traditional remedies integrated with the support of local communities. These findings indicate that cultural values form the basis of traditional culture-based treatments that shape an integral adaptation system of local belief.
IMPLEMENTATION OF THE EOQ (ECONOMIC ORDER QUANTITY) METHOD IN INVENTORY CONTROL AT BENNY'S WHOLESALE STORE Maryanto; Tiara Lilis Surya; Cyntia Carolina; Haikal Kurniawan
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2730

Abstract

Unplanned inventory management can lead to excess stock and increased inventory costs. Based on 2024 data, Grosir Benny experienced a condition where incoming goods exceeded outgoing goods, indicating inefficient inventory control. This study aims to analyze inventory management before the implementation of the Economic Order Quantity (EOQ) method and to evaluate the effectiveness of EOQ in determining optimal order quantities. This research employs a quantitative descriptive method with instant noodle inventory as the object of study. The results show that the EOQ method produces an optimal order quantity of 24 cartons per order with 46 orders per year. The calculated safety stock is 42 cartons, and the reorder point is 49 cartons. The implementation of the EOQ method is considered more effective than the previous system, as it aligns order quantities with sales levels, reduces the risk of overstocking, and improves inventory cost efficiency.
THE EFFECT OF SALES GROWTH, LIQUIDITY AND ASSET STRUCTURE ON PT MUSTIKA RATU'S DEBT POLICY FOR THE PERIOD 2014-2023 Ida Yusnita; Tiara Lilis Surya; Iin Syofia Yandra
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2731

Abstract

This aim of the research is to examine the effect of sales growth, Liquidity, Structur, Asset Management on debt policy at PT Mustika Ratu Tbk from 2014 to 2023. The research method uses a multiple linear regression method. Simultaneously Sales Growth, Liquidity (Current Ratio) and Asset Structure have a significant influence on Debt Policy as evidenced by F_(count ) > F_tabel (42,044 < 2.76). The magnitude of the influence of Sales Growth, Liquidity (Current Ratio) and Asset Structure on PT Mustika Ratu's Debt Policy for 2014-2023 is 60.6% while the remaining 39.4% is explained by other causal factors not examined in this research
THE EFFECT OF SALES GROWTH, OPERATIONAL EFFICIENCY AND CAPITAL STRUCTURE ON PROFITABILITY IN THE FOOD AND BEVERAGE COMPANY PT. INDOFOOD CBP SUKSES MAKMUR TBK IN 2015-2024. Poni Yanita; Dona Elvia Desi; Tiara Lilis Surya; Nosa Indah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2732

Abstract

This study aims to analyze the influence of Sales Growth, Operational Efficiency, and Capital Structure on Profitability at the food and beverage company PT Indofood CBP Sukses Makmur Tbk for the period 2015–2024. The variables used in this study include Sales Growth (SG), Operational Efficiency (BOPO), Capital Structure (DER), and Profitability (ROA). The analytical method used is multiple linear regression analysis with t-tests, F-tests, and coefficient of determination (R²) using data from the company's annual financial statements. This research was conducted at PT Indofood CBP Sukses Makmur Tbk, which is listed on the Indonesia Stock Exchange, as the source of financial data. Data were obtained from the company's annual financial statements, accessed through the official Indonesia Stock Exchange website and https://www.indofoodcbp.com. The analytical tool used in this study was multiple linear regression with the help of SPSS version 29. The results showed that, partially, there was no significant effect between Sales Growth and Profitability (ROA). This is indicated by a significance value of 0.386, which is greater than 0.05 (0.386 > 0.05). Operational Efficiency partially had no significant effect on Profitability (ROA). This is indicated by a significance value of 0.695, which is greater than 0.05 (0.695 > 0.05). Capital Structure (DER) partially had a significant effect on Profitability (ROA). This is evidenced by a significance value of 0.001, which is less than 0.05 (0.001 < 0.05). Simultaneously, there was a significant effect between Sales Growth, BOPO, and DER on ROA. This is evidenced by the calculated F-value of 25.720, where the calculated F-value is greater than the F-table (25.720 > 4.76), and the significance value of 0.000, which is less than 0.05 (0.000 < 0.05). The adjusted R² value of 92.7% indicates that the variation in profitability can be explained by these three independent variables, while the remaining 7.3% is influenced by other factors outside the study.
THE EFFECT OF LEVERAGE ON PROFITABILITY WITH FIRM VALUE AS A MODERATING VARIABLE IN INVESTMENT COMPANY SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2014-2024 Iin Syofia Yandra; Zachari Abdallah; Nurapni Jami Putri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2733

Abstract

This study aims to determine the Effect of Leverage on Profitability with Company Value as a Moderating Variablein Investment Company Sub Sector Companies listed on the Indonesia Stock Exchange in 2014-2024. The Dependen Variable is this Study is Profitability, the Independen Variable is Leverage while Moderation is Company Value. The pupolation in the study is 11 companies from 2014-2024. Only 1 company meet the criteria, so the data used is 10 data. The results of this study prove that partially Leverage does not have a significant effect on Profitability. Simultaneously, the Leverage and Company Value variables have a significant effect on Profitability. The Application of Company Value does not moderate Leverage on Profitability.
REL-BASED PUBLIC TRANSPORTATION COMPANY PUBLIC RELATIONS COMMUNICATION STRATEGY IN MAINTAINING IMAGE Ilham Albar Pane; Taofik Hidayat; Agnita Ayucendika Damanik
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2734

Abstract

Rail-based public transportation companies face increasing demands for service quality and communication transparency, making public relations a strategic function in maintaining corporate image. This study aims to analyze the public relations communication strategies employed by rail-based public transportation companies to sustain their corporate image in the public sphere. The research adopts a qualitative approach using a case study method, with data collected through in-depth interviews with public relations practitioners, observation of communication activities, and analysis of corporate documents and communication materials. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that public relations communication strategies are implemented through systematic message planning that emphasizes information consistency, the utilization of multiple communication channels including conventional and digital media, and proactive relationship management with the media and key stakeholders. In addition, public relations plays an important role in addressing public complaints and disseminating timely and transparent information during service disruptions to maintain public trust. The study concludes that the effectiveness of maintaining corporate image is influenced not only by the frequency of communication, but also by message credibility, responsiveness of public relations practices, and the alignment of communication strategies with the characteristics and expectations of rail transportation service users.
THE INFLUENCE OF FINANCIAL LITERACY ON MSME FINANCIAL MANAGEMENT IN THE DIGITAL ERA: A CASE STUDY OF THE SUNGAI JERNIH WOMEN'S COOPERATIVE Tiara Lilis Surya; Anggia Ayu Lestari; Yelnim Yelnim
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2735

Abstract

This study aims to analyze the level of financial literacy, the financial management status of MSMEs, and the influence of financial literacy on MSME financial management in the digital era at the Sungai Jernih Women's Cooperative. This study used a quantitative approach with descriptive and verification methods. Data were collected through questionnaires distributed to 30 respondents who were cooperative members and active MSMEs. Data analysis techniques included descriptive analysis, Pearson correlation tests, and simple linear regression. The results showed that the respondents' financial literacy level was high, while MSME financial management was good. The correlation test demonstrated a strong and positive relationship between financial literacy and MSME financial management. Furthermore, the regression results proved that financial literacy had a positive and significant effect on MSME financial management in the digital era. These findings confirm that financial literacy not only plays a role in increasing knowledge but also in shaping more planned, disciplined, and sustainable financial behaviors among MSMEs. Therefore, financial literacy education programs need to be continuously developed to strengthen MSME financial management capacity.
THE INFLUENCE OF DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE HUMAN RESOURCES BUREAU AND THE SECRETARIAT APPARATUS OF THE HOUSE OF REPRESENTATIVES GENERAL Khoerul Nur Rizqi; Lady Diana Warpindyastuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2737

Abstract

In public sector organizations, employee performance is a crucial element determining the success of and the achievement of institutional goals. Attendance, discipline, and work ethusiasm are key indicators in assesing human resource effectiveness, particularly in goverment agencies. This study aims to determine the influence of discipline and work motivation on employee performance at the Bureau of Human Resources and Apparatus of the Secretariat General of the Indonesia House of Representatives. Employee performance is a crucial factor in ensuring organizational effectiveness and is influenced by the level of individual discipline and motivation in carrying out their duties. This study used a quantitative statistical approach with a survey method through the distribution of questionnaires to 80 respondents consisting of Civil Servants (PNS), Government Employees with Work Agreements (PPPK), Support System Personnel (TSP), and Pramubakti. Data analysis techniques used included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, f-tests, and coefficient of determination tests using SPSS version 27 software. The results of the analysis indicate that discipline and work motivation have a positive and significant effect on employee performance, both partially and simultaneously.
THE ESSENCE OF ALIENATION FROM THE PARK BENCH SONG WITH THE TITLE WORKER USING THE APPROACH OF KARL MARX AND FRIEDRICH ENGELS' THOUGHT Heru Irawan
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2738

Abstract

This study aims to describe the essence of alienation reflected in the song Pekerja by Bangku Taman, using Karl Marx and Friedrich Engels’ theoretical framework. Alienation in capitalism is understood as the separation of workers from the product of their labor, the production process, their own human essence, and from fellow human beings. The lyric excerpt “Morning, noon, until night / Time passes so quickly / Heat and rain unavoidable / Workers must keep moving” illustrates the exhausting routine of workers, where time flows rapidly without rest, external conditions such as heat and rain cannot be avoided, and yet workers are compelled to continue their labor. This reflects alienation from the production process, which becomes monotonous and inhuman, and alienation from the self, as workers lose opportunities to express creativity and individuality. The findings show that the song Pekerja not only portrays the social reality of the working class but also reinforces the relevance of Marx and Engels’ theory of alienation in contemporary contexts. Music functions as a powerful medium of social critique, voicing the struggles of workers while raising collective awareness of the injustices embedded in capitalist systems.

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