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Innovative: Journal Of Social Science Research
Published by Universitas Pahlawan Tuanku Tambusai
ISSN : 28074246     EISSN : 28074238     DOI : https://doi.org/10.31004
Core Subject : Humanities, Health, Science, Education, Social,
Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other
Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), Civil Engineering, Electrical Engineering, Mechanical Engineering, Fisheries, Agriculture, Social Humanities and other fields of science. Journal registered E-ISSN 2807-4238 and P-ISSN 2807-4246
Arjuna Subject : Umum - Umum
Articles 14,098 Documents
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Pengaruh Earning dan Cash Flow Operation terhadap Arus Kas Masa Depan dengan Piutang sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Chairunisah, Liza; Rangkuti, Lusi Elviani; Lubis, Farida Khairani
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19584

Abstract

The objectives of this study are to examine the effects of earnings and cash flow from operations on future cash flows, considering accounts receivable as a moderating variable in these relationships, both partially and simultaneously. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. This research employs a quantitative methodology utilizing secondary data. The sampling method used was purposive sampling, resulting in 33 companies from a total population of 48 companies. The data analysis utilized included hypothesis testing, multiple linear regression, classical assumption testing, and descriptive statistical analysis, using EViews software version 12. The study's results demonstrate that the revenue variable exerts a positive and considerable influence on future cash flow. The operating cash flow variable exerts a positive and considerable influence on future cash flow. Consequently, operating profit and cash flow exert a positive and substantial influence on future cash flow. The financing variable does not exert a positive and significant moderating influence on the link between operating profit and future cash flow.
Literatur Review: Prosedur Pemeriksaan Radiografi Estremitas Bawah (Os, Femur, Knee Joint, Os Cruris, Os Pedis): REVIEW LITURE: LOWER ESTEMITY RADIOGRAPHY EXAMINATION PROCEDURES (Os, Femur, Knee Joint, Os Cruris, Os Pedis) Annisa, Aulia; Aulia, Ika; Nabilah, Azzahra; Istiazah, Micha; Addurrunnafis, Addurrunnafis
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19590

Abstract

Radiologi merupakan cabang ilmu kedokteran yang berkaitan dengan penerapan radiasi Sinar-X yang dipancarkan untuk memperoleh gambaran anatomi dan kelainan pada tubuh manusia. Salah satu modalitas yang ada pada Instalasi radiologi adalah teknik radiografi. Pemeriksaan radiografi yang sering dilakukan adalah ekstremitas. Ekstremitas bawah merupakan bagian integral dari tubuh manusia dengan fungsi utama untuk memberikan mobilitas. Terdapat beberapa perbedaan prosedur pemeriksaan ektremitas bawah dengan riset sebelumnya. Penelitian ini bertujuan untuk mengetahui bagaimana prosedur pemeriksaan estremitas bawah pada beberapa jurnal terkait. Metode yang digunakan yaitu metode kualitatif pendekatan study literature review. Sumber data yang digunakan berupa 12 jurnal terkait dengan 4 topik pemeriksaan yang berbeda. Penelitian dilakukan pada bulan Februari 2025. Hasil Penelitian ini terdiri dari femur, patella, tibia dan fibula dan pedis. Pada semua jurnal untuk persiapan pasien dan alat bahan rata-rata hampir semua jurnal sepakat hanya terdapat beberapa perbedaan pada proyeksi pemeriksaan yang terdapat beberapa proyeksi tambahan sesuai dengan kebutuhan pemeriksaan.
Pengaruh Reformasi Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Gayamsari) Aryani, Shafarita Fajar; Budiman, Judi
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19601

Abstract

Taxation has a pivotal function in facilitating national development as the primary source of government revenue. The tax administration reform implemented by the Directorate General of Taxes (DGT) through the modernization of the administrative system and the alignment of the Population Identification Number (NIK) with the Taxpayer Identification Number (NPWP) is anticipated to enhance compliance among Individual Taxpayers (WP). This study seeks to examine the impact of modernizing the tax administration system and aligning the NIK with the NPWP on taxpayer compliance at the Semarang Gayamsari Pratama Tax Office. A quantitative methodology employing the causal-associative technique was utilized, involving 100 taxpayer respondents selected by purposive sampling. Primary data were gathered by a questionnaire and analyzed via multiple linear regression using SPSS 26.0, following the completion of validity, reliability, and classical assumption assessments. The study's results demonstrate that the two independent variables, specifically the modernization of the tax administration system and the alignment of NIK with NPWP, exert a considerable beneficial influence on the compliance of Individual Taxpayers. This discovery suggests that accessibility to the administrative system and the integration of identity data significantly enhance tax compliance. This research implies the necessity to enhance socialization and improve the system to optimally accomplish the national tax revenue target.
Pengaruh Islamic Corporate Governance dan Kecukupan Modal terhadap Nilai Perusahaan yang Dimoderasi oleh Islamic Social Reporting pada Bank Umum Syariah di Indonesia Tahun 2021-2023 Amelia, Fathiya Rizqy; Sutapa, Sutapa
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19602

Abstract

This research aims to examine the impact of Islamic Corporate Governance (ICG) and capital adequacy on firm value, with Islamic Social Reporting (ISR) as a moderating variable in Islamic Commercial Banks in Indonesia during the period 2021–2023. This research uses a quantitative approach with secondary data taken from annual reports and sustainability reports. The sample was determined using the purposive sampling method. The analysis method applied is Moderated Regression Analysis (MRA). The results of the study show that Islamic Corporate Governance significantly and positively affects firm value. On the other hand, firm value is not greatly influenced by capital adequacy. ISR can strengthen the impact of ICG on firm value, but ISR cannot strengthen the relationship between capital adequacy and firm value. These findings indicate that corporate governance based on sharia principles and good Islamic social reporting can increase firm value. This research provides implications for the management of Islamic Commercial Banks to strengthen the implementation of sharia governance principles and improve the quality of social reporting as a strategy to increase investor and stakeholder trust.
Pengaruh Lingkungan Kerja dan Reward terhadap Produktivitas Driver Amalia, Salma; Z, Faizal Mulia; Norisanti, Nor
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19632

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan reward terhadap produktivitas driver di kota Sukabumi. Metode pengumpulan data yang digunakan yaitu dengan menggunakan metode observasi dan Studi pustaka. Hasil dari penelitian ini menunjukan bahwa Lingkungan kerja dan reward mampu mempengaruhi produktivitas driver ojek online di kota sukabumi. Kata Kunci : Lingkungan kerja, Produktivitas, Reward
Analisis Hukum Terhadap Tindak Pidana Kekerasan Dalam Rumah Tangga yang Mengakibatkan Kematian (Studi Putusan Pengadilan Negeri Kabanjahe No. 281/Pid.B/2017/PN-Kbj) Radana, Ilham Kembar; Hasibuan, Aulia Rahman Hakim; Rahmayanti, Rahmayanti
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19641

Abstract

Kekerasan dalam rumah tangga (KDRT) yang berujung kematian merupakan permasalahan serius sebagaimana tergambar dalam Putusan PN Kabanjahe No. 281/Pid.B/2017/PN-Kbj, di mana penelitian hukum normatif ini menganalisis pengaturan hukumnya dalam KUHP dan UU No. 23 Tahun 2004, faktor-faktor penyebabnya yang berakar pada sistem patriarki dan relasi kuasa tidak setara, serta mengidentifikasi kekeliruan fundamental dalam putusan tersebut karena majelis hakim menerapkan Pasal 44 ayat (3) UU PKDRT dengan pidana 14 tahun penjara meskipun fakta persidangan menunjukkan terpenuhinya unsur pembunuhan berencana (Pasal 340 KUHP) yang seharusnya diancam dengan pidana lebih berat.
Penjadwalan Produksi Batubara Berdasarkan Net Present Value (NPV) Optimal Desmawita, Desmawita; Aprianto, Asrul; Rahmawati, Devit; Marliantoni, Marliantoni; Oktavia, Marisa
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19697

Abstract

PT Tebo Prima akan melakukan penambangannya di sebelah barat, tepatnya di blok D1 site rantau api dengan target produksi 240.000 ton/bulan. Adanya ketidak tercapaian produksi pada bulan sebelumya sehingga perlunya suatu perhitungan yang logis dalam upaya memenuhi pencapaian target produki dengan tujuan mendapatkan keuntungan optimal. Skenario penambangan dirancang sebanyak 3 (tiga) yaitu skenario A, B, dan C dengan masing-masing skenario memiliki 3 (tiga) Sequence, rancangan Sequence berdasarkan target produksi pertahun sebesar 2.880.000 ton. Perhitungan cash flow dihitung pada masing-masing skenario, dimana masing-masing cash flow skenario penambangan A, B dan C sebesar $ 39.319.458,07. Sehingga diperoleh perhitungan NPV skenario penambangan A sebesar $ 24. 291.678,44, NPV skenario penambangan B sebesar $24.553.849,99 dan NPV skenario penambangan C sebesar $ 24.684.109,49. Berdasarkan hasil perhitungan yang dilakukan, nilai NPV optimal berada pada skenario penambangan C dengan nilai NPV sebesar $24.684.109,49 nilai NPV skenario penambangan C positif (+) hal ini menunjukan proyek layak secara ekonomis.
Analisis Pengaruh Pertambangan Emas Tanpa Izin Terhadap Kualitas Dan Tingkat Pencemaran Air Di Desa Tumbang Randang Kecamatan Timpah Kabupaten Kapuas Provinsi Kalimantan Tengah Ambeng, Rafvie Resido; Saptawartono, Saptawartono; Iashania, Yunida; Ganang, Nuansa Mare Apui; Murati, Ferra
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19859

Abstract

Penelitian ini bertujuan untuk menganalisis dampak aktivitas pertambangan emas tanpa izin (PETI) terhadap kualitas air Sungai Kapuas di Desa Tumbang Randang, Kecamatan Timpah, Kabupaten Kapuas. Sampel air diambil dari empat titik (permukaan dan dasar sungai di hulu dan hilir), kemudian diuji berdasarkan 10 parameter fisik dan kimia, dan dianalisis menggunakan metode Indeks Pencemaran (IP). Hasil penelitian menunjukkan bahwa beberapa parameter seperti TSS, Cu, COD, dan BOD melebihi baku mutu air kelas I, II, dan III sesuai PP No. 22 Tahun 2021. Nilai IP berada pada kisaran 3,20–3,95, yang menunjukkan status pencemaran ringan. Dengan demikian, kualitas air Sungai Kapuas di lokasi penelitian tidak lagi memenuhi standar air minum tanpa pengolahan. Diperlukan pengawasan dan penertiban terhadap aktivitas PETI serta pengelolaan lingkungan yang berkelanjutan untuk mencegah peningkatan pencemaran.
Pemanfaatan Youtube dalam Menanamkan Tata Cara Ibadah Pada Santri Pondok Pesantren Rahmat, Ilham; Nasution, Muhammad Irwan Padli; Nasution, Wahyudin Nur
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19865

Abstract

This study aims to examine the use of the YouTube platform as a learning medium in instilling worship procedures to students in Islamic boarding schools. Using a descriptive qualitative approach, this study was conducted on male and female students at the Al-Uswah Kuala Islamic Boarding School, Langkat Regency. Data collection techniques were carried out through observation, interviews, and documentation. The results of the study indicate that YouTube is able to be an effective visualization media in bridging the theory and practice of worship, especially for students with visual and kinesthetic learning styles. The main advantages of YouTube lie in the flexibility of learning time, accessibility of materials, and the ability to repeat videos that support personalization of learning. In addition, this media increases the motivation and involvement of students in the learning process, and encourages the implementation of a blended learning model that combines traditional Islamic boarding school methods with digital technology. However, there are challenges such as limited infrastructure, digital literacy, and the risk of content that is not in accordance with Islamic values. The proposed solutions include content curation, digital literacy development, and development of Islamic boarding school media facilities. Overall, YouTube has been proven to make a significant contribution to improving the quality of students' understanding and practice of worship contextually and adaptively to the development of the times.
Pengaruh Pengetahuan Wajib Pajak dan Sanksi Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kota Cimahi Tahun 2024 Noor Salam, Fenny
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19867

Abstract

Pajak kendaraan bermotor merupakan kewajiban hukum bagi semua wajib pajak, namun sayangnya, banyak orang yang tidak membayar pajak sesuai dengan kewajiban mereka. Dua faktor yang mungkin mempengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor adalah tingkat keparahan sanksi dan sejauh mana wajib pajak memahami sistem perpajakan. Kami di Kantor Samsat Kota Cimahi penasaran seberapa besar pengaruh pendidikan wajib pajak dan sanksi terhadap pembayaran pajak kendaraan bermotor secara tepat waktu. Data dikumpulkan melalui survei, yang merupakan pendekatan penelitian kuantitatif. Menggunakan strategi sampling purposif, sampel penelitian terdiri dari seratus wajib pajak kendaraan bermotor. Data dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa sanksi dan informasi wajib pajak memiliki dampak positif dan signifikan terhadap kepatuhan pajak kendaraan bermotor di Kantor Samsat Kota Cimahi. Wajib pajak lebih cenderung membayar pajak kendaraan mereka secara penuh ketika mereka memiliki pemahaman yang baik tentang pajak dan ketika sanksi cukup berat.

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