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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.
Arjuna Subject : -
Articles 14 Documents
 1   2 
Search results for , issue "Vol. 3 No. 2 (2019): May" : 14 Documents clear
Potensi dan Realisasi Pajak Kendaraan Bermotor Kabupaten Polewali Mandar Dewa Elfrieza Yedikade; David Adechandra Ashedica Pesudo
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.17636

Abstract

Penelitian ini bertujuan untuk menganalisis potensi dan realisasi pajak kendaraan bermotor pada Samsat Polewali Mandar. Jenis penelitian ini adalah deskriptif kualitatif. Teknik pengumpulan data dilakukan melalui teknik wawancara dan dokumentasi yang didukung dengan data jumlah kendaraan bermotor, jumlah kendaraan bermotor yang PKB-nya terbayar dan data mengenai potensi dan realisasi PKB di Kabupaten Polewali Mandar. Hasil penelitian menunjukkan bahwa potensi dan realisasi PKB Kabupaten Polewali Mandar tahun 2013–2017 belum mencapai target yang telah ditetapkan oleh Pemerintah Provinsi. Pencapaian realisasi tertinggi pada tahun 2015 yaitu sebesar Rp. 4.210.398.876 atau 64 persen dan realisasi terendah terjadi pada tahun 2017 yaitu Rp. 3.939.981.196 atau sebesar 51 persen dari potensi yang telah ditetapkan. Rendahnya tingkat penerimaan realisasi PKB di Kabupaten Polewali Mandar diduga karena rendahnya pastisipasi dari pengguna kendaraan bermotor dalam membayar pajak. Sehingga diperlukan kesadaran masyarakat dalam memenuhi kewajiban pajaknya dalam rangka meningkatkan pendapatan daerah.  Diharapkan penelitian ini bermanfaat sebagai referensi untuk penelitian selanjutnya dan dapat dijadikan sebagai masukan bagi Pemerintah Daerah setempat dalam pengeloalan PKB.
Pengaruh Indikator Kinerja Ekonomi, Indikator Kinerja Lingkungan dan Indikator Kinerja Sosial terhadap Profitabilitas Perusahaan Manufaktur Rima Dewi Nawangsari; Paskah Ika Nugroho
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.17644

Abstract

Berdasarkan standar GRI G.4, item-item pelaksanaan CSR terbagi menjadi tiga fokus utama, yaitu indikator kinerja ekonomi, indikator kinerja lingkungan dan indikator kinerja sosial. CV. Suien Insan Persada merupakan perusahaan yang bergerak pada bidang manufaktur, sehingga perusahaan diwajibkan untuk melaksanakan indikator kinerja CSR. Dalam pelaksanaannya CV. Suien Insan Persada tetap memperhatikan tingkat profitabilitas yang diperoleh. Sehingga tujuan dari penelitian ini yaitu ingin mengetahui pengaruh pelaksanaan indikator kinerja CSR terhadap tingkat profitabilitas. Penelitian ini diharapkan mampu memberikan kontribusi terhadap CV. Suien Insan Persada sebagai dasar pertimbangan dalam pelaksanaan CSR yang berkaitan dengan tingkat profitabilitas. Penelitian ini mendeskripsikan fakta yang terjadi di lapangan dan didukung dengan wawancara dengan pemilik serta data mengenai tingkat persentase kenaikan profit. Dengan demikian maka hasil dari penelitian ini yaitu pelaksanaan indikator kinerja CSR memberikan pengaruh terhadap peningkatan profit, terutama indikator kinerja lingkungan. Meskipun dari 91 indikator kinerja yang ada belum seluruhnya dilaksanakan oleh CV. Suien Insan Persada.
Creative Industry And Opportunity In Export Market I Gusti Ayu Purnamawati; Elly Herliyani; Dewa Ayu Eka Agustini
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.18397

Abstract

The important role of MSMEs being the largest business sector in its contribution to the national development is also providing the opportunity of considerable job vacancies. Creative Industry can be one of the alternatives in facing the tight competition of the world market, so that the Government have the obligation to find, support the regional potency and create the strategy of creative industry development in order to compete with  other regions and other countries. Local Economic Development focuses on endogenous development policy utilizing the potential of local human, institutional and physical resources. Whatever form of policy is taken, LED has one goal, which is increasing the number and variety of job opportunities available to the local population. 
The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports Ni Luh Gede Erni Sulindawati
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.18398

Abstract

 This study aimed at finding out the effectiveness of the cash flow system model that has been validated from experts in a focus group discussion (FGD).  This study used  the continuation off the  stages in the development method of the previous study, that is, the implementation stage.  At this implement stage the cash flow system teaching model was tested in a class of students who programed financial accounting course, one of whose learning achievements was  the ability to write cash flow reports. Data collection techniques carried out by means of observation, interview, documentation, and a learning achievement test. The study used the quantitative descriptive analysis  technique  by measuring  the students’ learning achievement  as seen from the scores they obtained in the teaching process of cash flow report writing sessions. This study was done based on the scores obtained in the process of the writing of cash flow reports. The assessment was done based on the scores obtained for the assessment process of attitude, participation, assignment and learning achievement as seen from the evaluation of the products produced. From the implementation it was found out that the students’ learning achievement in writing cash flow reports  in terms of  attitude, participation, and product  evaluation respectively  fell into a very good category.  Hence, the cash flow system model is effective for use in the teaching process

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