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International Journal of Social Science and Business
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.
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Articles 8 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2017): August" : 8 Documents clear
PT PRIMA LAYANAN NASIONAL ENJINIRING FAIR MARKET VALUE OF EQUITY ANALYSIS RELATED TO INITIAL PUBLIC OFFERING (IPO) PLAN BY RELATIVE VALUATION APPROACH Ahmad Rizani
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.10965

Abstract

PT Prima Layanan Nasional Enjiniring (PT PLN Enjiniring) plans to conduct an initial public offering in 2012 that is intended for business development. Purpose of this research was to estimate the fair market value of equity of PT PLN Enjiniring in the framework of an initial public offering. Fair market value of equity of PT PLN Enjiniring is acquired by using relative valuation method with multiple PER (price to earning ratio), PBV (price to book value) and PSR (price to sales ratio). Information used for this research come from two secondary data from financial reports and other information contained in the annual report 2008-2010 PT PLN Enjiniring years audited by public accountants, comperative financial reports, and company’s stock data comparison. The estimated fair market value of equity of PT PLN Enjiniring per December 31st 2011 by using the method of relative valuation is obtained indication the fair market value of equity amounting to Rp3.048.352.406.030
ANALYSIS OF APPLICATION AND RESPONSIBILTY OF CSR BASED ON ISLAM AT BANK JATIM SHARIA (CASE STUDY AT BANK JATIM SHARIA) Anis Dahniar Utami
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11084

Abstract

The concept of CSR aims to make a positive business activity with community activities so that no one is harmed from the existence of a company. So there must be awareness on the implementation of CSR is a shared responsibility to create harmony and harmony among stakeholders (Yusuf: 2010) CSR implementation in Indonesia is generally more applied by mining or manufacturing companies. But in its development, along with the global trend of CSR implementation, currently the company in the field of services such as banking has also presented aspects of social responsibility in the annual report. This is done not only by conventional banks but also by sharia banks. CSR turns out to be in harmony with the Islamic view of man in regard to himself and the social environment, can be presented with four axioms namely unity (tauhid), equilibrum, free will and responsibility. But in reality when we compare the concept of CSR in general, in addition to functioning as a value added for corporate image, CSR is budgeted and even become an annual program for the company. This research is expected to later be helpful when Bank Jatim Syariah has spin off. This research will also be able to provide information on the distribution and reporting process of CSR at Bank Jatim Syariah Keywords                        : CSR, CSR based On Islam, Islamic Bank, CSR Reporting, CSR Distributing
OPTIMALISASI HUMAN CAPASITY EMPOWERING UNTUK MENINGKATKAN EKSISTENSI SENTRA UKM TENUN IKAT KHAS KEDIRI BERBASIS DATA KEPUASAN KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION Erwin Putera Permana; Bambang Agus Sumantri
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11306

Abstract

Permasalah optimalisasi human capasity empowering untuk meningkatkan eksistensi sentra UKM tenun ikat khas kediri berbasis data kepuasan kerja dan komitmen organisasional terhadap turnover intention. Tujuan dari penelitian ini (1) Menguji pengaruh parsial dan pengaruh simultan (2) Menghasilkan gambaran Optimalisasi (3) Merancang pengelompokkan karakter. (4) Mendeskripsikan Optimalisasi (5) Menghasilkan referensi empiris Optimalisasi Human Capasity Empowering untuk Meningkatkan Power Full Sentra UKM Tenun Ikat Khas Kediri berdasarkan kepuasan kerja dan komitmen organisasional terhadap turnover intention Pengrajin (pemilik dan pekerja) UKM. Metode penelitian dengan teknik pengumpulan dan analisis data. Identifikasi data (jenis dan sumber data), objek penelitian adalah seluruh Pengrajin (pemilik dan pekerja) sentra tenun ikat Kelurahan Bandar Kidul di Kota Kediri. Populasi sebanyak 95 orang. Metode pengumpulan data primer dari hasil kuesioner tertutup dengan skala linkert berdimensi lima selanjutnya dijelaskan dengan statistik deskriptif.  Data primer dari hasil observasi dan wawancara. Sedangkan data sekunder dari dokumen-dokumen berkaitan Tenun Ikat di Sentra Pengrajin Tenun Ikat Bandar Kidul Kediri di Kota Kediri, Dinas Koperasi dan UKM Kota Kediri, Kadin Kota Kediri, Dinas Perdagangan, Pertambangan, dan Energi Kota Kediri dan Biro Pusat Statistik Kota Kediri. Metode analisis menggunakan statistik deskriptif dan analisis regresi. Hasil penelitian Pola kenyataan memiliki dominan pengaruh karena memiliki pengaruh 60%, sedangkan pola harapan memiliki pengaruh yang kurang dominan yaitu 46%. Sehingga dari dua pola ini perlu dilakukan penelitian dengan mencari variabel lain yang mempengaruhi. Responden  karakter  yang  berbeda  berdampak terhadap variatifnya hasil pengembangan teori tentang  potensi dari variabel X1, X2, dan Y yang digunakan yaitu:  sangat  rendah, rendah, cukup, dan tinggi. Sedangkan yang sangat tinggi tidak ada pada variabel kepuasan kerja (X1), komitmen organisasional (X2) dan turnover intention (Y). Disamping itu tingkat variatif juga dalam hal yang dialami, yaitu kenyataan tinggi, harapan tinggi, dan kenyataan sama dengan harapan. Pengembangan selanjutnya berkenaan Optimalisasi Human Capasity Empowering untuk meningkatkan power full sentra UKM melalui manifestasi 4 kecerdasan, yaitu: kecerdasan spiritual (nurani), kecerdasan fisik (disiplin), kecerdasan emosional (gairah), kecerdasan intelektual (visi).
PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty Febrianty; Divianto Divianto
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11318

Abstract

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported. Keywords: Understanding, SME, financial statements, SAK ETAP
PENGARUH KUALITAS PELAYANAN DAN KEPATUHAN BAYAR PAJAK KENDARAAN PRIBADI TERHADAP KEPUASAN PELAYANAN Hendra Hadiwijaya
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11714

Abstract

Influence Service Quality And Compliance Pay Private Vehicle Tax Service Satisfaction. This study aims to determine and analyze the magnitude of the influence of Service Quality and Compliance Pay Private Vehicle tax partially and simultaneously to Satisfaction Satisfaction Personal Vehicle Tax Service at UPTD Palembang Regional Revenue Office of South Sumatra Province. Methods of data analysis using multiple regression analysis with SPSS program assistance (Statistics for Product and ServiceSolution). The results showed that the Quality of Service and Compliance Pay Private Vehicle tax significantly partially and simultaneously affect Service Satisfaction. Quality of Service dominant influence on Satisfaction Satisfaction Personal Vehicle Tax Service at UPTD Palembang Regional Revenue Service of South Sumatra Province.
ANALYSIS CONTROL SUPPLIES RAW MATERIALS WITH THE EOQ METHODS IN THE SMOOTHNESS OF THE PRODUCTION PROCESS Muhammad Syarif Hidayatullah Elmas
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11783

Abstract

This study aims to know how the raw material inventory control zinc aluminum UD. Pribumi and to know the difference between the cost of inventory by UD. Pribumi and inventory costs of raw materials, according to calculations control analysis of raw materials. The data collection technique used was the study of literature and field research, whereas data analysis tools used determination of the Safety Stock, Order Quantity Calculation using Economic Order Quantity (EOQ), TIC and Maximum Inventory. From the analysis and discussion, the total cost of inventory for raw material zinc aluminum company spent on is Rp 13,326,326.2, - greater than using EOQ calculation of only Rp 6,538,820.19, - thereby save on inventory costs if the company is using EOQ method.
PENGARUH KEPEMIMPINAN DELEGATIF TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN JEMBER Dony Wisnu Prasetya; Inti Wasiati; Abdul Kholiq Azhari
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11835

Abstract

Abstract Kinerja  karyawan  merupakan  suatu  tindakan yang  dilakukan  karyawan  dalam  melaksanakan  pekerjaan  yang  diberikan perusahaan. Penelitian ini merupakan penelitian dengan menggunakan data kuantitatif. Teknik pengumpulan data yang digunakan adalah kuesioner, wawancara, dan observasi. Populasi dalam penelitian ini adalah seluruh pegawai di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember kecuali kepala dinas, sejumlah 33 orang. Teknik sampling dalam penelitian ini menggunakan sampel jenuh dengan jumlah pegawai selain Kepala Dinas di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember sebanyak 33 orang. Analisis data yang digunakan untuk menjawab hipotesis yang diajukan adalah korelasi rank spearman dengan bantuan paket software SPSS 17.0.Hasil penelitian menunjukkan bahwa kepemimpinan delegatif mempunyai hubungan yang signifikan dengan kinerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember. Tingkat hubungan kuat ditunjukkan dengan nilai koefisien korelasi sebesar 0,646. Selanjutnya, signifikansi hasil korelasi ditunjukkan dengan nilai probabilitas signifikansi (0,000) yang lebih kecil dari taraf signifikansi (α = 0,05) dan nilai t hitung (4,711) yang lebih besar dari t tabel (2,040). Sehingga, hipotesis yang menyatakan bahwa ada pengaruh kepemimpinan delegatif terhadap kinerja pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember terbukti kebenarannya atau Ha diterima. Kata Kunci: kepemimpinan delegatif dan kinerja pegawaiAbstracWork performance is an act committed employees in carrying out the work provided by the company. This research is using quantitative data. Data collection techniques used questionnaires, interviews, and observations. The populations in this study were all employees in The Official Residence and Civil Register Jember Regencyexcept heads office, some 33 people. Sampling in this study using a census with the number of employees in The Official Residence and Civil Register Jember Regencyas many as 33 people. Analysis of the data used to answer the hypothesis is Spearman rank correlation with the help of SPSS 17.0 software package.The results showed that delegative leadership has a significant correlation with the work performance of employees at The Official Residence and Civil Register Jember Regency. Level demonstrated a strong relationship with a correlation coefficient of 0,646. Furthermore, the significance of the correlation results indicated the significance probability value (0,000) smaller than the significance level (α = 0,05) and the value of t test (4,711) is greater than t table (2,040). Thus, the hypothesis that there is a delegative leadership have significant effect to the work performance of employees at the The Official Residence and Civil Register Jember Regencyunsubstantiated or Ha accepted. Keywords: delegative leadership and work performance
THE INFLUENCE OF CULTURE AND MOTIVATION TO DECISION ENTREPRENEURSHIP Tarsisius Kana
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11899

Abstract

The Influence of Culture and Motivation to Decision Entrepreneurship (Studies in Student faculty of Economics and Business, Musamus University 2012 & 2013). The research aims to determine the influence of culture and motivation to decision enterpreneurship in students of the Faculty of Economics and Business, Musamus University 2012 & 2013. The sample of this research were 83 respondents drawn from each department management, accounting and economic development with the sampling method is purposive sampling. The analysis technique used is multiple linear regression.From the results of multiple linear regression analysis that has been processed in the obtained equation Y = 24,354 + 0,356 (X1) + 0,430 (X2) + e.  From the result of testing the hypothesis that the T test and F test showed that the variables of culture and motivation influence and significant effect partially and significantly partially or simultaneously to the decision enterpreneurship to the students of the Faculty Economics and Business, University of Musamus Merauke force in 2012 and 2013. This is evidenced by the tvalue Culture (X1) 2.992 > ttable significant level of 1.6638 with 0.004 < 0.1 so that Ha accepted H0 is rejected. Motivation tvalue (X2) 4,704 > ttable 1.6638 with a significant level  of 0.000 < 0.1 so that Ha accepted H0 is rejected. Then 21.186 Fcount> Ftable 3,11 with a significant level of 0.000 < 0.1 so that Ha accepted H0 is rejected. Value Adjusted R Square is 0.330, which means all of these variables together influence the decision amounted to 33%, while 67% are influenced by other variables not examined in the study.

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