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JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi
Published by Melati Institute
ISSN : 29862507     EISSN : 28302605     DOI : https://doi.org/10.59004/jisma.v1i6
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
JISMA, Jurnal Ilmu Sosial , Manajemen, dan Akuntansi menerima artikel penelitian tentang Sosial EKonomi, Manajemen, dan Akuntansi dengan menggunakan metode penelitian kuantitatif, kualitatif, dan metode campuran. 1. Ilmu Sosial mencakup: Ekonomi, Antropologi, Sosiologi, Psikologi, Geografi, Studi Budaya dan Etika, Studi Gender dan bidang terkait lainnya. 2. Manajemen mencakup: ekonomi, politik, hukum, sosio cultural (budaya), teknologi, dimensi internasional (seperti globalisasi dan paham ekonomi), kondisi lingkungan alam, dan bidang ilmu terkait lainnya. 3. Akuntansi mencakup: Auditing, Management Accounting, General Accounting, Government Accounting, Budgetary Accounting, Educational Accounting, Cost Accounting, Tax Accounting, Sistem Informasi Akuntansi, International Accounting, Social Accounting, Akuntansi Perbankan, dan bidang ilmu terkait lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 3 No 4 (2025): Juni 2025" : 6 Documents clear
Dampak Herding dan Overconfidence terhadap Keputusan Investasi: Peran Persepsi Risiko sebagai Variabel Moderasi pada Investor Milenial dan Gen Z di Sulawesi Tenggara Hidayah, Fitriah Nurul; Puyo, Marten; Arifin
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Beberapa tahun terakhir, iklim investasi di Indonesia mengalam perubahan yang cukup signifikan. Tren ini terlihat dari meningkatnya minat masyarakat terhadap berbagai instrumen investasi, terutama di kalangan generasi muda seperti milenial dan Gen Z. Bukan hanya menjadi tren sesaat, investasi kini telah menjadi bagian dari gaya hidup finansial generasi ini. Hal tersebut tidak terlepas dari pesatnya perkembangan teknologi digital serta meningkatnya literasi keuangan yang membuka akses lebih luas dan mudah terhadap dunia investasi.
Pengaruh Likuiditas dan Leverage terhadap Profitabilitas Serta Dampaknya pada Harga Saham Sub Sektor Perbankan di Bursa Efek Indonesia Doda, Nurain; Latjokke, Abd Gaffar; Sabir, Muh.
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

This study aims to analyze the effect of liquidity and leverage on profitability and their impact on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. Liquidity is measured using the Quick Ratio, leverage using the Debt to Equity Ratio (DER), and profitability using Return on Assets (ROA). Stock price, as the dependent variable, reflects the market’s perception of the company's financial performance. This research is motivated by the fluctuation in banking sector stock prices in the post-COVID-19 pandemic era, highlighting the importance of an in-depth analysis of companies’ fundamental factors. The study employs a quantitative approach with path analysis techniques to examine both direct and indirect relationships among variables. The results show that liquidity has a significant positive effect on both profitability and stock price. Meanwhile, leverage does not have a significant effect on profitability or stock price. Profitability is proven to have a significant effect on stock price and acts as a mediating variable between liquidity and stock price. These findings provide practical implications for investors and company management in making strategic decisions based on financial indicators.
Pengaruh Pertumbuhan Penjualan dan Profitabilitas terhadap Harga Saham melalui Struktur Modal Amiruddin, Adeliana; Rahmisyari; Musafir
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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The Effect of Sales Growth and Profitability on Share Price Through Capital Structure as an Intervening Variable in Pharmaceutical Companies Listed on the Indonesia Stock Exchange. Adeliana Amiruddin, ES22201021. Mr. Musafir SE, M.Si Supervisor I and Mrs. Dr. Rahmisyari, S.T., S.E., M.M. Supervisor IIThis study aims to analyze and explain the effect of sales growth and profitability on stock prices with capital structure as an intervening variable in the Pharmaceutical sub-sector listed on the Indonesia Stock Exchange. Pharmaceutical population consists of 11 companies using Purposive sampling so that 10 companies are sampled. The analysis method used is SEM PLS. The research results show that (i). Sales Growth (X1) has a significant effect on Share Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023. (ii). Profitability (X2) has no significant effect on Share Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (iii). Sales Growth (X1) has a significant effect on Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (iv) Sales Growth (X1) has a significant effect on Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (v). Capital Structure (Z) has a significant effect on Stock Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (vii) Sales Growth (X1) has a significant effect on Stock Price (Y) through Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (vii) Profitability (X2) has no significant effect on Stock Price (Y) through Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian melalui Kepuasan Konsumen sebagai Variabel Intervening: Studi pada Toko Abadi Kecamatan Gadung Kabupaten Buol Said, Miranti Ar; Darnawati; Puyo, Marten
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Consumer purchasing decisions have made one of the most important aspects for companies, because they are considered a valuable asset. Important aspects related to purchasing decisions include service quality, price, and customer satisfaction. This study aims to determine and analyze the effect of service quality and price on purchasing decisions through customer satisfaction at Abadi Store, Gadung District, Buol Regency. The sample in this study were 150 respondents as customers who often make purchases at Toko Abadi, Gadung District, Buol Regency. Data analysis in this study used the path analysis method through PLS-SEM with Algorithm and Bootstrapping calculations with the SmartPLS 3.0 software program. The results of the research on the first hypothesis that service quality has a positive and significant effect on purchasing decisions. This is evidenced by a p-value of 0.020, a t-statistic of 2.069, and an influence coefficient of around 0.137. The second hypothesis is that price has a positive and significant effect on purchasing decisions. The results of proving this hypothesis show a coefficient value of 0.574, a t-statistic of 9.415, and a p-value of 0.000. The third hypothesis is that service quality has a positive and significant effect on customer satisfaction. This result is evidenced by a coefficient value of around 0.283, a t-statistic of 3.825, and a p-value of around 0.000. The fourth hypothesis that price has a positive and insignificant effect on customer satisfaction, this is evidenced by a coefficient value of 0.122, a t-statistic of 1.461, and a p-value of 0.072. The fifth hypothesis that customer satisfaction has no positive and significant effect on purchasing decisions. This is evidenced by the negative coefficient value (-0.228) with a t-statistic of 3.192 and a p-value of 0.001. The sixth hypothesis is that customer satisfaction can mediate the effect of service quality on purchasing decisions. This is because the coefficient value is -0.065, with a t-statistic of 2.526 and a p-value of 0.006. the seventh hypothesis that customer satisfaction cannot provide a mediating role in the effect of price on purchasing decisions. This is evidenced by the coefficient of determination of -0.028, t-statistic of 1.199, and p-value of 0.115
Sosialisasi Pengelolaan Keuangan Keluarga Secara Syariah dengan Pendekatan Gender di Desa Mulyamekar Suryana, Eka Ahadiyat; Fadhilah, Siti; Khumaira, Nissa Yulia Putri
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

The majority of people in managing their family finances still use traditional concepts, especially housewives who are now family financial managers and use their finances only for consumption activities. In household life, the wife's role is often dominant in daily financial management, but has not been fully supported by an understanding based on Islamic values. Through an interactive lecture and question and answer approach, the community was introduced to the concept of Islamic finance which emphasizes the principles of justice, transparency, blessings, and the importance of a joint role between husband and wife in financial planning. This socialization activity aims to increase the understanding of the Mulyamekar Village community towards sharia family financial management with a gender approach. The program also educated the community to use sharia-based financial products and develop a healthy and sustainable household budget. The results showed a significant increase in the community's understanding of the basic concepts of sharia finance, the importance of zakat, infaq, and sadaqah, and the implementation of a simple lifestyle. This socialization proves that contextual and gender-based Islamic financial literacy can build collective awareness to create a financially independent family in accordance with Islamic principles.
Pengaruh Program Pelatihan K3 terhadap Perilaku Aman Pekerja Kontruksi Purba, Hairum Nafsiah; Panjaitan, Wiranti Utami; Khairani, Cindy; Hasibuan, Abrurrozzaq
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Occupational Safety and Health (OHS) is an important aspect in the construction industry which has a high risk of work accidents. OHS training programs are designed to increase workers' awareness and knowledge of safe work practices. This literature study aims to provide the influence of OHS training programs on changes in construction workers' safe behavior. By reviewing 15 scientific journals, it was found that OHS training significantly increased compliance with safety procedures, improved risk perception, and reduced the incidence of work accidents. These results indicate that OHS training is an effective intervention in creating a positive safety culture in the construction work environment.

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