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International Journal of Social Science and Business
ISSN : 26146533     EISSN : 25496409     DOI : -
Core Subject : Social,
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 20 Documents
Search results for , issue "Vol 4, No 2 (2020)" : 20 Documents clear
RETAIL COMPANY STRATEGY FACING INDUSTRIAL REVOLUTION 4.0 Khairawati, Salihah
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.21225

Abstract

Facing changes in business environment, the companies should make adjustments in their operations. The role of information technology encourages everything in the internet (internet of things), which also has an impact on the retail industry. Retail companies improve themselves in facing changes in their industrial environment. The purpose of this article is to examine some retail businesses that have developed online shops in the current era and to formulate the retail company strategies to face the industrial revolution including redesigning business models and dynamic abilities, human resource readiness, developing features and shopping applications at retail shops and attractive promo offers for consumers. It is hoped that this study can provide input for retail shop managers in developing their business strategies
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Setiawan, Pang michael dandy pratama
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24229

Abstract

This study aims to analyze the effect of financial performance on company value with corporate governance as a moderating variable. This study uses purposive sampling which obtained 31 samples of manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 ? 2018. The test results in this study prove that financial performance has a positive effect on company value and corporate governance is able to significantly strengthen the effect of financial performance on company value. Good and increasing corporate finance causes an increase in share prices and the number of shares outstanding so that the value of the company increases as well while managerial ownership as a proxy for moderating variable causes the company management to take appropriate and wise actions for the company?s survival so that the company?s financial performance increases so the value of the company increases too.
PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) NO. 07 TENTANG ASET TETAP PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (DPUPR) KABUPATEN SITUBONDO Cahya, Dwi
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24469

Abstract

Penelitian ini dilakukan di Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Situbondo yang bertujuan untuk meneliti tentang penerapan akuntansi aset tetap yang sesuai dengan SAP No.07 tentang aset tetap. Penelitian ini menggunakan metode kualitatif deskriptif. Jenis data yang digunakan yaitu data primer dan data sekunder. Metode pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi aset tetap pada dinas PUPR tidak sesuai dengan SAP No.07, dikarenakan penerapan aset tetap pada dinas PUPR yang seharusnya menurut SAP No.07 berbasis akrual, tetapi dinas PUPR berbasis kas.
THE EFFECT OF INFORMATION TECHNOLOGY, ORGANIZATIONAL COMMITMENT, INTERNAL CONTROL AND GOOD CORPORATE GOVERNANCE PRINCIPLES ON ORGANIZATIONAL PERFORMANCE Sahusilawane, Wildoms
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24524

Abstract

The aim of this research is to critically evaluate information technology, organizational commitment, internal control, and the implementation of the principles of good corporate governance and describe how the key elements of these constructs contribute to the performance of PT. Bank Maluku. To this end, a sample of 40 employees at PT Bank Maluku is identified and examined using non probability purposive sampling. Primary data results from questionnaires complemented by interviews for data collection. The data is analyzed using correlation analysis and multiple regression that includes descriptive statistics and reliability and validity test of the research instrument. The research study proceeds to classical assumption test including multicollinearity test, hypothesis testing within the model and discussion on result. The results of the analysis based on t test greatly vary. Information technology is found negative and non significant in organizational performance. Both organizational commitment and internal control, to the contrary, pose positive yet non significant effect on organizational performance, while the implementation of the principles of good corporate governance poses positive relationship and are statistically significant in organizational performance
PENGARUH TINGKAT INFLASI, TINGKAT SUKU BUNGA BI, DAN NILAI TUKAR USD-IDR TERHADAP PERUBAHAN HARGA SAHAM SEKTOR PERUSAHAAN MANUFAKTUR DI INDONESIA Stefanus, Adi Cahya; Robiyanto, Robiyanto
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.22484

Abstract

The objective of this study is to find out how macroeconomic factors such as exchange rate, BI rate and inflation rate can affect the manufacturing  sector stock price index in IDX from 2011 until 2018. Generalized Autoregressive Conditional Heteroscedasticity (GARCH) is used as the analysis method in this research to find the fittest model. The result, only exchange rate that no significant effect to manufacturing sector stock, price index, Inflation and BI rate have significant effect to manufacturing sector stock price index.
THE INFLUENCE OF SOCIAL MEDIA ADDICTION TO EMPLOYEES PERFORMANCE WITH CYBERLOAFING AS INTERVENING VARIABLE (STUDY ON GENERATION Y WORKERS AT MNC) Moningkey, Rahel; Franksiska, Rosaly
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24210

Abstract

The use of internet especially social media was inevitable in today?s society. Using the internet effectively and in moderation can become a useful to get the job done efficiently. Inappropriate use of internet or social media can lead to lower performance, particularly if it had become an addiction. The purpose of this research was to test whether social media addiction influence performance with cyber loafing as intervening variable. This was a quantitative research with sample of 110 generation Y workers at MNC in Jakarta. The analysis technique used is path analysis. The result of this research showed that social media addiction is low, with moderate cyberloafing and high performance. The path analysis indicated that social media addiction positively influence cyberloafing, but social media addiction and cyberloafing did not influence employees? performance. Therefore, Cyberloafing did not act as intervening variable. Different companies have different policies concerning the use of internet. Some company have a strict rule and demands their employees to be professional in a way to did not use their Mobile phone to access their social media or not to cater to their personal need during their working hours. Professionalism is needed by employees to survive in their job. The company demand to be as professional as employees can make them did not addict to their social media. So causes the result of this study that said there is no influence between cyberloafing a social media addiction toward employees? performance.
PRAKTEK TRADISI BELIS DALAM ADAT PERKAWINAN DI DESA AITEAS (STUDI POST-MARITAL RESIDENCE ANTARA MATRILOKAL DAN NEOLOKAL) Soares, Evaristo; Prabawa, Titi Susilowati; Sasongko, Gatot
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24200

Abstract

Penelitian ini berfokus pada posisi laki-laki dan perempuan terkait post-marital residence dalam praktek belis di Desa Aiteas bagi pengantin yang sesudah menikah tinggal (matrilokal) dan yang tidak tinggal bersama keluarga perempuan (neolokal). Penelitian menggunakan pendekatan deskriptif kualitatif. Data diperoleh melalui wawancara dan observasi. Penelitian dilakukan di Desa Aiteas, Posto Administrativu Manatuto, Municipio Manatuto, Timor Leste. Berdasarkan hasil penelitian, praktek perkawinan di Desa Aiteas pengantin laki-laki dari luar Desa Aiteas yang menikah dengan perempuan Desa Aiteas terkait post-marital residence antara yang tinggal dan yang tinggal di luar keluarga perempuan secara tahapannya adalah sama. Besarnya belis merupakan kesepakatan bersama. Di Desa Aiteas sesuai adat matrilineal menempatkan posisi laki-laki dalam relasi keluarga : Pertama, Laki-laki mengalami sub-ordinasi dalam pengambilan keputusan. Kedua, kekuasaan harta benda dan sistem warisan berada di tangan di pihak istri. Ketiga, marga anak mengikuti marga pihak keluarga perempuan. Posisi laki-laki ini tidak berbeda antara post-marital residence matrilokal maupun neolokal.  Posisi perempuan dalam keluarga : pertama, pada aspek pendidikan, semakin banyak perempuan Desa Aiteas yang sekolah sampai Universitas. Kedua, dalam aspek sosial budaya, perempuan Desa Aiteas berperan aktif dalam kegiatan sosial budaya sebagai kewajiban berpartisipasi bagi rumah adat (uma lisan). Ketiga, dalam aspek politik, perempuan Desa Aiteas bisa terjun ke dunia politik. Perbedaan post-marital residence antara matrilokal maupun neolokal hanya berbeda dalam hal jumlah belis, tetapi sesuai dengan sistem adat matrilineal Desa Aiteas, tidak ada perbedaan posisi laki-laki dan perempuan dalam keluarga.
ANALYSIS OF FACTORS THAT INFLUENCE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Vidiyastutik, Elok Dwi; Hendra, Joni
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24154

Abstract

The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.
SAK-EMKM Implementation of Medium Enterprise Financial Statement in Salatiga (Case Study of Medium Enterprise XZY in Salatiga) Putri, Regina Aurellia; Nugroho, Paskah Ika
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24050

Abstract

In order to evaluate Business Performance and make Small and Medium Enterprise easier to receive Business Credit Community, Ikatan Akuntan Indonesia (IAI) provides SAK EMKM (Financial Accounting Standards of Micro, Small and Medium Enterprises). SAK EMKM consists of Statement of Financial Position, Income Statement, and Notes to Financial Statement. Object of this research is Charcoal Briquette Producers that is categorized as Medium Enterprise located in in Salatiga. Purpose of this research is to educate and assist EMKM XYZ in arranging financial statement, since owner of this business does not understand what is SAK EMKM and how to apply it.
ANTESEDEN PERILAKU KONSUMTIF GENERASI MILENIAL: PERAN GENDER SEBAGAI PEMODERASI Mubarokah, Siti; Rita, Maria Rio
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24139

Abstract

Penelitian ini dilakukan dengan pendekatan kuantitatif yang bertujuan untuk mengetahui pengaruh literasi keuangan dan mental accounting terhadap perilaku konsumtif generasi milenial dengan gender sebagai pemoderasi. Penelitian dilakukan di Kota Salatiga dengan sampel 100 responden. Subjek dalam penelitian ini adalah mahasiswa dan karyawan di Salatiga yang lahir pada tahun 1980 sampai 1999. Jenis sampling menggunakan purposive sampling dan pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung maupun online. Data yang terkumpul diolah dengan teknik Moderated Regression Analysis (MRA). Studi ini menemukan bahwa literasi keuangan berpengaruh negatif terhadap perilaku konsumtif, mental accounting berpengaruh positif terhadap perilaku konsumtif, dan gender memoderasi pengaruh antara literasi keuangan dan mental accounting terhadap perilaku konsumtif.

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