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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. 2 (2020): May" : 20 Documents clear
Akuntabilitas Perencanaan Kebutuhan dan Penganggaran Aset Tetap Kota Salatiga Mega Andhita; Usil Sis Sucahyo
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24243

Abstract

Penelitian ini didorong oleh masih adanya beberapa ketidakselarasan dokumen dalam proses perencanaan ktetap di Kota Salatiga. Oleh karena itu penelitian ini ditujukan untuk mendeskripsikan akuntabilitas proses perencanaan kebutuhan dan penganggaran asset tetap di Pemerintah Kota Salatiga. Pertanyaan yang mau di jawab yaitu bagaimana mekanisme perencanaan kebutuhan dan penganggaran asset tetap Kota Salatiga, dan apakah mekanisme akuntabilitas Pemerintah Kota Salatiga yang akuntabel. Penelitian ini adalah penelitian kualitatif dengan metode analisis data adalah deskriptif kualitatif.  Hasil penelitian menunjukkan bahwa mekanisme perencanaan kebutuhan dan penganggaran aset tetap Pemerintahan Kota Salatiga sudah melalui Renstra, Musrenbang, RKA SKPD, KUA PPAS, Nota Kesepakatan dan output terakhir berupa DPA SKPD. Sedangkan untuk mekanisme akuntabilitas perencanaan kebutuhan dan penganggaran aset tetap Pemerintah Kota Salatiga dapat dilihat dari pemenuhan dokumen berdasarkan Permendagri 19 tahun 2016 baik untuk perencanaan kebutuhan maupun penganggaran. Selain itu akuntabilitas berdasarkan perundang-undangan Pemerintah Kota Salatiga sudah menyesuaikan kebijakan dan perubahan amandemen.
Penerapan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 07 Tentang Aset Tetap pada Dinas Pekerjaan Umum dan Penataan Ruang (DPUPR) Kabupaten Situbondo Dwi Cahya R.S.; Yulinartati .; Elok Fitriyah
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
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 Implementation of Tri Hita Karana Value and Strategy Based on Social Capital in Creating Competitive Advantages in Village Credit Institutions in the Penglatan Village Gusti Putu Eka Kusuma
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24487

Abstract

Companies that are able to implement strategies that are oriented more to the external environment will be able to develop market share well and more quickly in anticipating changes that occur suddenly, thus the company is declared to have an effective strategy in the sense that it will be able to compete. This research conducted at the Village Credit Institutions in Penglatan collected through interviews. Research informants were 3 people through purposive sampling. This research was tested using interactive models. The results showed that the application of the tri hita karana value and the application of a social capital-based strategy made the village credit institution Penglatan able to build trust in the village krame where the value of the tri hita karana namely pawongan (human relations with humans) and awig - awig became the basis for the operational implementation of credit institutions villages can increase trust and build competitive advantage
The Effect of Information Technology, Organizational Commitment, Internal Control and Good Corporate Governance Principles on Organizational Performance Wildoms Sahusilawane
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
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 Pendidikan Etika Bisnis, Religiusitas, Gender, dan Performa Akademik terhadap Persepsi Etis Mahasiswa Akuntansi Hendy Agustinus
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24706

Abstract

This study aims to examine whether there is influence of business ethics education, gender, religiosity, and Academic Performance of the Ethical Perceptions of accounting students who have worked in the city of Semarang. Independent variables in this research are business ethics education, gender, religiosity, and Academic Performance. The sample was taken by using purposive technique and obtained 90 respondents. The result of different test of independent sampl t-test shows that there is a significant difference between students who have not and have taken etbis courses on their ethical perception in making decision. There is a significant difference between students who have a GPA above or equal to 3.3 with students who have GPA below 3.3 on their ethical perceptions of decision making There is no significant difference between male and female students on their ethical perceptions in making decisions. There is a significant difference between students who have high degree of religiosity with students who have a low degree of religiosity their ethical perceptions in making decisions. Key words: Ethical Perception, Academic Performance, Religiusity, Gender, Business Ethics Education.
Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Praktik Manajemen Laba di Perusahaan Publik Sektor Barang Konsumsi Periode 2014-2018 Andreas Cahyadi; Arthik Davianti
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24957

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara faktor internal dan eksternal perusahaan yang terdiri dari komposisi dewan komisaris independen, CEO tenure, dan ukuran KAP terhadap praktik manajemen laba real yang diukur menggunakan abnormal CFO. Penelitian ini juga menggunakan variabel kontrol yaitu profitabilitas dan ukuran perusahaan. Penelitian dilakukan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan dan dianalisis menggunakan teknik uji regresi liner berganda. Sampel dipilih dengan menggunakan teknik purposive sampling dengan beberapa kriteria dan terpilih 48 perusahaan. Hasil penelitian ini menunjukkan bahwa CEO tenure dan ukuran KAP tidak berpengaruh terhadap manajemen laba, sedangkan komposisi dewan komisaris independen dan profitabilitas berpengaruh positif terhadap manajemen laba, dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba.
The Influence of E-Trust, User’s Experiences, and Brand Equity on Gen Z Female Customers E-Loyalty Towards Imported Cosmetics Brands Through Customers E-Satisfaction Retno Tri Handayani; Annie Susanto
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25727

Abstract

In this era, globalization as well as the emergence of technology has led to online shopping trend especially among Generation Z who could not be separated from technology. This trend has also created an open market for countries to distribute their products. In any online businesses, e-loyalty and e-trust have been some of the important issues that might create obstacles on having long-term profits because lack of/low customer loyalty. Therefore, this study aimed at analysing and finding the influence of E-Trust, User’s Experiences, and Brand Equity on Gen Z female Customers’ E-Loyalty towards imported cosmetics brands through Customers’ E-Satisfaction. The population of this study was Gen Z female community in Indonesia with the samples of 200 respondents taken by non-probability sampling technique. The qualitative method used in this study was supported by the data collection through questionnaires spread in three areas; Central Java, West Java and outside Java. The data analysis method used was multiple linear regression analysis. The result showed that E-Trust in this study did not have a positive effect on Customers’ E-satisfaction while User’s Experiences and Brand Equity had positive effects on Customers’ E-Satisfaction. Other than that, Customers’ E-Satisfactions did not mediate the influence of E-Trust, User’s Experiences and Brand Equity on Customers’ Loyalty.
Rekonstruksi Laporan Keuangan Masjid Jami’ Darussalam Glenmore Berdasarkan PSAK No.109 Fian Handayani; Yulinartati Yulinartati; Diyah Probowulan
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25890

Abstract

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order  to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.
Strategi Pemasaran Berdasarkan Analisis SWOT pada Mini Market di Mutiara Mart Rowotengah Jember Reza F.; Budi Santoso; Eka Dewi
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25891

Abstract

Tujuan penelitian ini adalah untuk mengetahui kekuatan, kelemahan, peluang, ancaman, untuk menyusun IFAS (Internal Factor Analysis Summary) dan EFAS (Eksternal Factor Analysis Summary). Penelitian ini merupakan jenis kualitatif deskriptif dengan menggunakan metode analisis SWOT yaitu analisis yang mengidentifikasi faktor internal dan eksternal perusahaan. Pengumpulan data dilakukan melalui wawancara,kepada Informan Kunci dan Informan Utama Mutiara Mart Rowotengah Jember. Hasil Matrik IE didapatkan posisi Mutiara Mart Rowotengah Jember yaitu berada pada kuadran IV yang bertanda asterisk (3,05:2,6). yang berarti pada strategi stabilitas, strategi yang diterapkan meningkatkan kualitas produk, memepertahankan harga dan ketersediaan produk yang ada, mengembangkan promosi dengan memanfaatkan teknologi yang lebih canggih. Hasil dari Matrik SWOT Mutiara Mart ini mempunyai strategi pertama yaitu strategi S-O dimana strategi ini memanfaatkan kekuatan perusahaan untuk meraih peluang yang ada pada lingkungan luar, guna memperoleh keuntungan bagi perusahaan, berikut beberapa strateginya, kelengkapan produk tetap dijaga, memanfaatkan lokasi yang strategis untuk membuka cabang serta menarik konsumen, meningkatkan kualitas pelayanan
Pencatatan Transaksi pada Usaha Keluarga Skala Kecil dengan Pendekatan Socioemotional Wealth Ananda Eka Wardhani
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25892

Abstract

Anggota keluarga sebagai pemilik atau pemangku kepentingan mayoritas dalam usaha keluarga sering kali ikut campur pada usaha dengan mengabaikan prinsip manajemen usaha. Penelitian ini bertujuan untuk untuk mengeksplorasi pencatatan Usaha Kecil Menengah (UKM) melalui pendekatan Socioemotional Wealth (SEW). Transaksi dan peran anggota keluarga di usaha keluarga Toko Ganda dalam lingkup. Data primer diperoleh melalui hasil wawancara dengan informan kunci yaitu  pemilik usaha. Hasil penelitian menunjukkan bahwa keluarga masih memiliki pengaruh besar dalam menjalankan usaha terlebih dalam pencatatan transaksi sebagai dampak dari kesejahteraan keluarga yang menjadi  dasar pertimbangan dalam pengambilan keputusan.

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