cover
Contact Name
Nuri Aslami
Contact Email
nuriaslami@uinsu.ac.id
Phone
+6285361707176
Journal Mail Official
journaljreb@gmail.com
Editorial Address
Jl Pukat Banting IV NO 41 Medan Kecamatan Medan Tembung Kode Pos 20224
Location
Kota medan,
Sumatera utara
INDONESIA
Journal Research of Economics and Bussiness
ISSN : 28283708     EISSN : 28283716     DOI : https://doi.org/10.55537/jreb.v1i01
Focus J-Reb : Journal- Research of Economic and Bussiness covers in detail a large number of topics related to Economics and Bussiness, comprising the latest empirical studies, country-specific studies, policy evaluations on economics and bussiness. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Microeconomics Macroeconomics Monetary Economics Development Economics International Economics Public and Fiscal Economics Human Resource Management Natural Resource Management Marketing Management Quality Management System Digital Economy Entrepreneur Finance Accounting Banking System Capital Market and Commodities Insurance and Reinsurance Financial Technology Financial Market Finance Strategy Financial Planning Social Fund and Crowdfunding corporate finance Investment Strategy Tax
Articles 52 Documents
Kinerja Karyawan dalam Perspektif Ekonomi Islam: Gaya Kepemimpinan, Loyalitas, dan Keahlian (Studi Empiris di SAMSAT Kota Langsa) Ibnah Ibnah; Zikriatul Ulya Zikri; Mastura Mastura; Ade Fadillah Fw Pospos
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1568

Abstract

As demands for quality public services increase, employee performance has become a critical factor in determining the success of public sector organizations, including service agencies based on Islamic economic values. This study aims to analyze the influence of leadership style, loyalty, and expertise on employee performance from an Islamic economic perspective at the Langsa City SAMSAT Office. The study used a quantitative approach with a survey method. The study population consisted of 21 employees, all of whom were sampled using a total sampling technique. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that leadership style partially has a positive but insignificant effect on employee performance. Loyalty also has a negative and insignificant effect on employee performance. Conversely, expertise has a positive and significant effect on employee performance. However, leadership style, loyalty, and expertise simultaneously have a significant effect on employee performance. The adjusted R² value of 0.662 indicates that the three independent variables explain 66.2 percent of employee performance, with the remainder influenced by other variables outside the research model. From an Islamic economic perspective, these findings confirm that expertise (itqān) is a dominant factor in improving employee performance, which requires trustworthy leadership and work loyalty based on religious intentions. This research is expected to contribute to the development of human resource management based on Islamic economic values ​​in the public service sector. Keywords: Leadership Style, Loyalty, Expertise, Employee Performance, Islamic Economics
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Profitabilitas Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Julfadli Alhami; Tuti Meutia; Nurliza Lubis
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1733

Abstract

This study aims to analyze the influence of capital structure, firm size, and liquidity on the profitability of technology sector companies listed on the Indonesia Stock Exchange (IDX). Profitability is measured using Return on Assets (ROA), capital structure via the Debt to Equity Ratio (DER), firm size via the natural logarithm (Ln) of total assets, and liquidity via the Current Ratio (CR). This study employs a quantitative research approach using secondary data. The population consists of 46 technology sector companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 48 observations derived from 8 technology companies listed on the IDX over the 2019–2024 period. The analysis methods used include multiple linear regression and classical assumption testing, comprising the t-test, F-test, and coefficient of determination test. The results indicate that, individually (partially), capital structure and liquidity have a positive and significant effect on profitability, whereas firm size does not have a significant effect. Simultaneously, the three variables significantly influence profitability, with a significance value of 0.000. The coefficient of determination shows that 99.3% of the variation in profitability can be explained by the research model. The study's implications highlight the importance of managing capital structure and liquidity to enhance the profitability of technology sector companies. Keywords: Capital Structure, Firm Size, Liquidity, Profitability