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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 20 Documents
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Search results for , issue "Vol. 4 No. 1 (2020): February" : 20 Documents clear
Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern terhadap Nilai Informasi Pelaporan Keuangan Riang Agustin S; Dwi Cahyono; Gardina Aulin N
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24068

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern terhadap nilai informasi pelaporan keuangan pemerintah daerah Kabupaten Lumajang. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif.Responden dalam penelitian ini kepala bagian keuangan, staf akuntansi dan pihak yang terkait dalam pelaporan keuangan pada OPD pemerintah kabupaten Lumajang. Dari 66 kuisoner yang dibagikan diperoleh 64 responden yang dimasukan dalam pengolahan data. Analisis data menggunakan program SPSS versi 21. Metode statistik yang digunakan untuk menguji hipotesis linier berganda. Hasil penelitian ini menunjukan bahwa kapasitas sumber daya manusia, pemanfaatan teknologi informasi tidak berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pemerintah daerah sedangkan pengendalian intern berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pemerintah daerah kabupaten Lumajang.
Perbandingan Ekuitas Merek Produk Natasha Skincare dengan Erha Skincare Erina Mauidhatul Hasanah; Budi Santoso; Haris Hermawan
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24069

Abstract

Tujuan yang hendak dicapai dalam penelitian ini untuk mengetahui perbedaan antara Ekuitas merek  Natasha Skincare dengan Erha Skincare pada konsumen pengguna Natasha Skincare dengan Erha Skincare di Jember. Metode yang digunakan untuk mengukur ekuitas merek menggunakan 4 dimensi yaitu, Kesadaran Merek, Asosiasi Merek, Persepsi Kualitas, dan Loyalitas Merek. Sampel yang digunakan dalam penelitian ini sebanyak 80 Responden. Pengumpulan data menggunakan penyebaran kuisioner. Metode analisis deskriptif kuantitatif, Uji beda T-test. Hasil dari penelitian dari empat variabel ekuitas merek terdapat perbedaan.
Pengaruh Kepemimpinan Transformasional terhadap Kinerja Karyawan dengan Self-Efficacy sebagai Variabel Mediasi pada Lembaga Perkreditan Desa (LPD) Putu Gede Denny Herlambang; I Made Adi Suwandana
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24070

Abstract

Penelitian ini menguji secara empiris pengaruh kepemimpinan transformasional terhadap kinerja karyawan dengan self-efficacy sebagai variabel mediasi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Timur.  Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 93 orang karyawan dari 12 LPD di Kecamatan Denpasar Timur. Pengujian hipotesis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap self-efficacy, self-efficacy berpengaruh positif dan signifikan terhadap kinerja karyawan, kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja karyawan dengan self-efficacy sebagai variabel mediasi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Timur.
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT. PLN (Persero) Unit Induk Distribusi Jawa Tengah dan D.I Yogyakarta Unit Pelaksana Pelayanan Pelanggan Salatiga Gita Dea; Ocky Sundari; Johnson Dongoran
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24072

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja karyawan. Objek yang diteliti adalah karyawan perusahaan PT PLN (PERSERO) Unit Induk Distribusi Jawa Tengah Dan D.I Yogyakarta Unit Pelaksana Pelayanan Pelanggan Salatiga. Teknik pengambilan sampel menggunakan metode puposive sampling, yaitu responden yang sudah bekerja lebih dari satu tahun. Penelitian menggunakan data primer dengan instrumen kuesioner. Pengujian dilakukan dengan analisis regresi linier berganda untuk menguji pengaruh variabel disiplin kerja dan lingkungan kerja terhadap kinerja karyawan. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh terhadap kinerja karyawan, lingkungan kerja berpengaruh terhadap kinerja karyawan tetapi tidak signifikan, serta disiplin kerja dan lingkungan kerja secara berasama-sama berpengaruh terhadap kinerja karyawan.
Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies Adelia Puspita Purwanto; Paskah Ika Nugroho
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24097

Abstract

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.
Corporate Governance and Leverage on Tax Aggressiveness: Empirical Study on Mining Companies in Indonesia Laurensia Vanesali; Ari Budi Kristanto
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24193

Abstract

This study aims to investigate the effect of corporate governance and leverage towards tax aggressiveness. The research data comprises 66 firm-year obtained from 11 mining companies during 2013-2018. They were sorted using a purposive sampling method. The hypotheses were tested using multiple regression analysis. The results indicate that institutional ownership and audit committee had a positive and significant effect on tax aggressiveness, the proportion of independent commissioners and audit quality had a negative and significant effect on tax avoidance, while leverage was not considered as a determinant of tax avoidance in Indonesian manufacturing firms.
Apakah Dividen Merefleksikan Kualitas Laba? Reiner Amos Ivan Prayoga; Ika Kristianti
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24195

Abstract

Penelitian ini bertujuan untuk mengeksplorasi keterkaitan dividen dengan kualitas laba pada perusahaan manufaktur di Indonesia. Studi tentang kualitas laba perusahaan telah dilakukan tetapi masih sedikit yang mencoba untuk terhubung dengan dividen. Penelitian ini mencoba memberikan bukti bahwa dividen memiliki pengaruh terhadap kualitas laba. Populasi penelitian ini adalah 168 perusahaan manufaktur di Indonesia. Laporan keuangan perusahaan untuk periode 2016-2018 digunakan sebagai sampel penelitian ini. Analisis regresi digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa pembayaran dividen dan rasio pembayaran dividen berpengaruh positif signifikan terhadap kualitas laba.
The Influence of Spiritual Intelligence and Emotional Intelligence on Job Satisfaction and Nursing Performance Komang Trisna Sari Dewi
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24339

Abstract

Hospital is one of the public service places engaged in the field of health services where there is a lot of interaction between nurses and patients. Nurses are required to have the ability to manage emotional intelligence and spiritual intelligence possessed. The purpose of this study was to determine the influence of emotional intelligence and spiritual intelligence on job satisfaction and nurse performance at Buleleng General Hospital. The samples of this study were 76 respondents selected by using probability sampling techniques. The data analysis technique used in this study was a structural equation model based on variance and component based SEM with smartPLS 3.0 analysis tools. Based on the result of hypothesis testing shows that emotional intelligence has a significant positive effect on job satisfaction. Second, emotional intelligence has a significant positive effect on nurse performance. Third, spiritual intelligence has a significant positive effect on job satisfaction. Fourth, spiritual intelligence has a significant positive effect on nurse performance.
Motivation Moderates The Effect of Internal Control Systems and Budgetary Participation on Individual Performance Mertyani Sari Dewi
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24341

Abstract

Good governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.
Analisis Manajemen Event di Kriyad Hotel Bumiminang Padang Ditinjau dari Fungsi Pengawasan Lise Asnur; Yuliana Yuliana; Sukma Yudistira
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24466

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Manajemen Event di Kyriad Hotel Bumiminang Padang ditinjau dari fungsi pengawasan. Penelitian ini terdiri dari indikator fungsi manajemen yaitu pengawasan. Penelitian ini merupakan penelitian deksriptif dengan pendekatan data kuantitatif dan kualitatif metode mixed. Populasi pada penelitian ini sebanyak 653 orang. Teknik pengambilan sampel mengunakan Proporsional Random Sampling, dengan jumlah sampel sebanyak 87 orang. Data dikumpulkan melalui wawancara dan menyebarkan kuesioner (angket) dengan mengunakan skala Likert yang telah teruji validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa manajemen event di Kyriad Hotel Bumiminang masih memiliki beberapa kendala dan kekurangan ditinjau fungsi pengawasannya. Berdasarkan data analisis dengan IBM SPSS versi 25, menunjukkan bahwa manajemen event di Kyriad Hotel Bumiminang ditinjau dari indikator pengawasan termasuk kategori cukup baik dengan persentase 44%.

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