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International Journal of Social Science and Business

IJSSB
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Published by Universitas Pendidikan Ganesha

ISSN : 26146533 EISSN : 25496409 DOI : -

Core Subject : Social,

Social Sciences

International Journal of Social Science and Business (IJSSB) is an open access, peer-reviewed and refereed journal published by Universitas Pendidikan Ganesha (Undiksha), Indonesia. The main objective of IJSSB is to provide an intellectual platform for the international scholars. IJSSB aims to promote interdisciplinary studies in Businnes and social science and become the leading journal in Businnes and social science in the world.

Arjuna Subject : -

Articles 9 Documents

Search results for , issue " Vol 1, No 2 (2017)" : 9 Documents clear

ANALISIS PENGARUH INTERPERSONAL COMMUNICATION TERHADAP PERSON ORGANIZATION FIT DAN IMPLIKASINYA PADA PRESTASI KERJA Hadiwijaya, Hendra
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Analysis of interpersonal communication to fit people organization and its implication on work achievement to know and analyze the direct influence of interpersonal communication to people Fit Organization And Its Implication On Job Performance of Inspectorate Employee of South Sumatera Province. This analysis uses Structural Equation Modeling (SEM). The results showed that the influence of Interpersonal Communication (IC) variable to Person Organization Fit (POF) is 0.53, Interpersonal Communication (IC) to Job Performance of -0.04 and Person Organization Fit (POF) on Job Performance of 1.00. Indirect Influence Interpersonal Communication Variables (IC) To People Organization Fit (POF) And Its Implication On Job Performance (PK) employee Inspectorate Province of South Sumatra equal to 0,53.

ANALISIS PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN HANDPHONE ANDROID Srikalimah, Srikalimah
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Handphone Android dengan perkembangan teknologi saat ini bukanlah menjadi suatu barang yang dianggap barang mewah, tetapi sudah menjadi kebutuhan dalam berkomunikasi. Untuk itu melalui penelitian ini bertujuan mengetahui perilaku konsumen dalam hal ini kalangan mahasiswa akuntansi di Universitas Islam Kadiri Kediri dalam pengambilan keputusan pembelian handphone android. Dalam penelitian ini populasinya adalah mahasiswa jurusan akuntansi di Universitas Islam Kadiri (UNISKA) Kediri yang memiliki handphone android. Teknik pengambilan sample menggunakan teknik non prabability samplingÂ sebanyak 100 orang. Instrumen pengumpulan data menggunakan penyebaran kuesioner sedangkan skala yang digunakan adalah skala likert. Data yang terkumpul kemudian dianalisis mengunakan program SPSS versi 16. Hasil penelitian menunjukkan bahwa Secara parsial variabel budaya (X1), sosial (X2), pribadi (X3) dan psikologi (X4) berpengaruh secara signifikan terhadap keputusan pembelian (Y) dengan tingkat kepercayaan 0,95%. Secara simultan (serentak) variabel budaya (X1), sosial (X2), pribadi (X3) dan psikologi (X4) berpengaruh secara signifikan terhadap keputusan pembelian (Y) dengan tingkat kepercayaan 0,95%. Variabel yang paling dominan mempengaruhi perilaku konsumen dalam hal ini mahasiswa akuntansi Uniska adalah variabel psikologi (X4) sebesar 69,5%.

EFFECT OF QUALITY OF CSR DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Santoso, Budi; Sayekti, Yosefa; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

ABSTRACTThis research was conducted on mining companies listed in Indonesia Stock Exchange in 2012-2015, using qualitative measurement of CSR disclosure. This study aims to examine the effect of CSR disclosure quality on the financial performance of mining companies in BEI through web.IDX. Sampling method in this research is purposive sampling method 100 Mining company. The analyzes used include instrument test data (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedasticity test), and hypothesis test (F test, t test, coefficient of determination). Research Results The quality of CSR disclosure positively affects the accounting performance (ROA) of mining companies in BEI period 2012-2015.Keywords: Quality of CSR Disclosure, ROA

Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia Wahyuni, Molli; Efriza, Ririn Eka
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Â Penelitian ini bertujuan untuk membandingkan kinerja keuangan antara perbankan syariahÂ dan perbankan konvensional periode 2011-2014 diÂ Indonesia. Populasi pada penelitian ini adalah perbankan yang terdaftar di indonesia, yang berjumlah 12 bank konvensional dan 9 bank syariah, dan pengambilan sampel ditentukan dengan metode purposive sampling, Analisis statistik yang digunakan dalam penelitian ini adalah Menggunakan uji beda dua rata-rata (independent sample t-test). Parameter yang dugunakan untuk melakukan perbandingan kinerja keuangan perbankan adalah dengan menggunakan rasio keuangan yakni yang meliputiÂ capital adequacy ratio (CAR),Â return on asset (ROA),Â return on equity (ROE), non perfoming loans (NPL),Â biaya operasional pendapatan operasional (BOPO), loanÂ to deposit ratio (LDR). Hasil penelitian menunjukkan bahwa secara keseluruhan atau rata-rata rasio yang ada maka terdapat perbedaan yang signifikan antara bank syariah dengan bank konvemsional. Namun secara keseluruhan kinerja perbankkan syariah lebih baik dibanding perbankan konvensional pada periode penelitian.

Creative Business Financial Literacy in Yogyakarta Aribawa, Dwitya; Widyatini, Ignatia Ryana
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Small and medium scale businesses (SMEs) have relatively difficulty in increasing their business scale. Financial literacy is a fundamental factor for economic growth and financial stability. The implementation of the AEC in 2016 shows a shift in global economic competition in South East Asia stressing much on value added economics. Indonesia Creative Economy Agency has projecting the creative economy as one of essential element to foster economic growth and sustainable development through this globalization changes Creativity must be supported by a strong foundation of management to create a competitive advantage in business. There is no research or survey in Indonesia that specifically explore the financial literacy roles for the company, in this study corporate financial literacy can be seen from the point of view of the owner and / or manager of company. Following importance of financial literacy to development of business development, this research aim to explore the important factors that affect as the foundation of financial literacy level of business owners that works on creative sectors in Special District of Yogyakarta areas. The result of this research shown firm demographic, financial fraud intention, firm financial capability and firm financial condition partially and simultaneously influence financial literacy for Yogyakarta creative business. In macro aspect, good financial literacy leads to good financial decision making, this finding found relative vary on individual level studies. In this research, it also infer that low level of financial literacy lead to high degree of fraud intention. This research suggest to policy makers that increase financial literacy level will increase financial inclusion of the country itself. Financial knowledge escalation will effectively done through the synergy of stakeholders, which is government, academia, private sector (small and big firms) and civil society.Â

EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Rustianawati, Mutimmah; Kustono, Alwan Sri; Wardayati, Siti Maria
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditors work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditors Work, Supervision, Time Pressure

EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND MANAGERIAL OWNERSHIP TO THE CORPORATE VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES: CASE ON INDONESIA STOCK EXCHANGE Ilmi, Mainatul; Kustono, Alwan Sri; Sayekti, Yosefa
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

ABSTRACTThis study aims to analyze the direct effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of corporate value, as well as to analyze the indirect effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of firm value through financial performance. The research method used is path analysis. The population in this study are all manufacturing companies listed on the BEI in 2011 - 2015, with members of the population are 146 companies. The sampling technique used purposive sampling technique, then obtained 61 companies that meet the criteria, so the total sample is 310 observations (firm - years).The result of the research shows that (1) Good corporate governance (GCG) has a significant positive effect to corporate financial performance. (2) Corporate social responsibility disclosure has positive significant effect to corporate financial performance. (3) Managerial ownership does not affect to corporate financial performance. (4) Good corporate governance (GCG) has a significant positive effect to corporate value. (5) Corporate social responsibility disclosure (CSRD) has no effect to corporate value. (6) Managerial ownership does not affect to the corporate value. (7) Financial performance has a significant positive effect to corporate value.Keywords: GCG, CSR Disclosure, managerial ownership, corporate value, financial performance.

CONSTRUCTION OF SHARIA GOOD CORPORATE GOVERNANCE MODEL AT BPRS BUMI RINJANI PROBOLINGGO INDONESIA Amani, Tatik; Roziq, Ahmad; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

These research objectives are to compose of construction of sharia good corporate governance model at BPRS Bumi Rinjani Probolinggo. The study use case study approach with using methods of survey and exploratory. Techniques of data analysis use Miles & Huberman The result of the research shows that the written report of the implementation of governance in BPRS Bumi Rinjani Probolinggo has not been done yet. According to POJK No. 30 / POJK.05 / 2014 that the finance company is obliged to make a writing report, so we must make aÂ sharia governance model and report in BPRS Bumi Rinjani. The elements were included in the governance model are to add two principles of governance: integrity and social awareness, so that governance becomes seven (out of five set by law and two elements was get in) that istransparency, accountability, responsibility, independency, fairness, integrity and social awareness. To support the effectiveness of Dekoms tasks are included elements of the establishment of Audit Committee, Risk Monitoring Committee and Remuneration Committee. In order to an implementation of good governance was good, it is implanted to the whole range for implementation of Shariah governance that all transactions and BPRS Bumi Rinjani operations do not contain usury, maysir and gharar.Keywords : Sharia, Compliance, Governance, Integrity, Social Awareness, BPRS

INTERNALIZING VALUES OF JUSTICE IN MUDHARABAH FINANCING PRACTICES AND MUDHARABAH DEPOSITS Perwitasari, Dyah Ayu; Roziq, Ahmad; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shariah education has been intensively to mudharib, the management supervises it intensely on the mudharib-run business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice

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