International Journal of Social Science and Business
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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<![CDATA[Financial Performance and Intellectual Capital Disclosure as Determinants of the Value of Banking Companies with Company Size as Moderating ]]>
<![CDATA[Novi Ardiantini]]>;
<![CDATA[Akram Arsyad Sukma]]>;
<![CDATA[Ni Ketut Surasni]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.27774
<![CDATA[This study aims to analyze the effect of financial performance and intellectual capital disclosure as a determinant of the value of a banking company with company size as a moderator. This type of research is explanatory research. The population in this study amounted to 45 companies in the banking sector listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling with a sample size of 104 companies. The data analysis method used was Moderated Regression Analysis (MRA) with data analysis tools using Eviews version 11. The results show that the variables Return on Equity, Debt to Equity Ratio, and Intellectual Capital Disclosure have a significant positive effect on Price to Book Value and are based on tests. Moderated Regression Analysis shows that the variable company size can moderate the influence of the variables Return on Equity, Debt to Equity Ratio, and Intellectual Capital Disclosure on Price to Book Value.]]>
<![CDATA[The Significance of Accounts Receivable Turnover, Debt to Equity Ratio, Current Ratio to The Probability of Manufacturing Companies ]]>
<![CDATA[Arni Elly Agustina Manullang]]>;
<![CDATA[Delima Togatorop]]>;
<![CDATA[Priscilia Rani Devita Purba]]>;
<![CDATA[Elfriede Aturma Yanti Manik]]>;
<![CDATA[Enda Noviyanti Simorangkir]]>;
<![CDATA[Rolina Kristiani Lase]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.27874
<![CDATA[The very rapid economic development is one aspect that affects the progress of a country, both developed and developing countries. Including in a developing country of Indonesia, with a rapid economic development, it is very costly or quite large to advance the Indonesian state. This study aims to analyze the influence of accounts receivable turnover, debt to equity ratio, current ratio to profitability (Return on Asset) in basic industrial and chemical manufacturing companies listed on the IDX in 2016-2018. The research method used in this research is descriptive method and multiple linear analysis method. The data used are annual financial reports published on the Indonesia Stock Exchange which provide data on financial reports. The variables related to this research are accounts receivable turnover, debt to equity ratio and current ratio. The data source used is secondary data. The population of this study were 66 companies with a sample of 36 companies. The results of this study indicate that accounts receivable turnover has no and insignificant effect on profitability (Return on Asset), debt to equity ratio has no and insignificant effect on profitability (Return on Asset), current ratio has significant and significant effect on profitability (Return on Asset). ]]>
<![CDATA[The Effect of Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth on Capital Structure in Manufacturing Company ]]>
<![CDATA[Mohd. Nawi Purba]]>;
<![CDATA[Erika Kristiany Br Sinurat]]>;
<![CDATA[Ahmad Djailani]]>;
<![CDATA[Winda Farera]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.27958
<![CDATA[This study aimed to determine how much effect the Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth have on the Capital Structure of manufacturing companies listed on the IDX from 2016 to 2018. The research method used was descriptive method and multiple linear analysis method. The population of this study was 144 companies with a sample of these companies, namely 73. The data used were financial reports published by the Indonesia Stock Exchange through the website www.idx.co.id. The variables related to this research are the Current Ratio, Return on Assets, Total Asset Turnover, and Sales Growth. The results showed that partially Current Ratio has a negative and significant effect on Capital Structure, Return on Asset did not have a significant effect on Capital Structure, and Total Asset Turn Over has no significant effect on Capital Structure, and Sales Growth has no significant effect on Capital Structure in manufacturing companies listed on the Indonesia Stock Exchange. Simultaneously Current Ratio, Return on Asset, Total Asset Turn Over and Sales Growth together have a significant effect on the capital structure of companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Perceptional Analysis of Msmes Tax Justice Aspect ]]>
<![CDATA[Fransiscus X N Susanto]]>;
<![CDATA[David A A Pesudo]]>;
<![CDATA[Michael Victor Warouw]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28092
<![CDATA[This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 of 2018 does not affect tax compliance for taxpayers of SMEs who have previously obeyed and taxpayer of SMEs with the motive to pay certain taxes.]]>
<![CDATA[Product Prices, Service Quality, Promotion Affect Decisions on Purchasing Motorcycle Parts ]]>
<![CDATA[Purnama Yanti Purba]]>;
<![CDATA[Andi Andi]]>;
<![CDATA[Tania Pratiwi]]>;
<![CDATA[Jhas Jensen]]>;
<![CDATA[Ade Irwansyah]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28236
<![CDATA[This research was motivated by the high number of customer complaints in 2019, higher prices compared to competitors, and the lack of sales targets in the last few months. This research aimed to analyze the effect of price, service quality, and promotion on motorcycle spare parts purchasing decisions. This type of research was a quantitative descriptive study. The population in this research were 1890 customers who purchased genuine Honda spare parts at PT Indako Trading Coy. Sampling using simple random sampling technique, in order to obtain a sample of 237 people. Data collection using a questionnaire method. The data were analyzed using multiple linear regression tests. The results of the research and data analysis showed that partially the product price, service quality, and promotion have a significant influence on the decision to purchase motorcycle spare parts. Hypothesis testing shows that Fcount> Ftable (75.204> 2.64) with a significance of 0.000 <0.05. Based on this, it can be concluded that price, service quality and promotion have a positive and significant effect simultaneously on the decision to purchase motorcycle parts.]]>
<![CDATA[Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes ]]>
<![CDATA[Ni Luh De Erik Trisnawati]]>;
<![CDATA[Ni Made Rianita]]>;
<![CDATA[Riana Dewi Kartika]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28288
<![CDATA[Bad credit must still be saved to reduce the amount of losses and keep BUMDes afloat. The purpose of this research is to analyze the internal control capabilities with local wisdom of menyama braya as a bad loans saving effort. The research population is all bumdes active in Buleleng Regency. The sampling in this study used random sampling techniques so that 92 observational data were obtained. The data analysis technique used in this study is sem component based analysis method, Partial Least Square (PLS). Based on the results of the coefficient path, the influence of the internal control system on the bad credit saving strategy is significant which is shown with a value of T statistics of “1.96” which is 2,890 or p-values is significant < 0.05. Cultural Moderation between the relationship of the internal control system to the bad credit saving strategy shows a static T value of 2,637 greater than 1.96 with a p-values value of <0.05). The results showed that internal control systems had a positive effect on bad loans saving strategies. And the culture of menyama braya moderates the relationship between internal control systems and bad credit saving strategies. BUMDes who are obedient in their internal control system, then based on acting using the concept of menyama braya culture, turned out to be an effective force in the efforts to save bad loans that occurred.]]>
<![CDATA[Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress ]]>
<![CDATA[Mertyani Sari Dewi]]>;
<![CDATA[Made Dwi Ferayani]]>;
<![CDATA[Gusti Putu Eka Kusuma]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28389
<![CDATA[This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.]]>
<![CDATA[Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management ]]>
<![CDATA[Ni Wayan Novi Budiasni]]>;
<![CDATA[Ni Made Sri Ayuni]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28416
<![CDATA[Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method. The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.]]>
<![CDATA[The Role of Motivation on Performance with Job Satisfaction as a Mediation Variable ]]>
<![CDATA[I Made Adi Suwandana]]>;
<![CDATA[Luh Putu Virra Indah Perdanawati]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28439
<![CDATA[This study aimed to analyze intrinsic motivation and extrinsic motivation on employee job satisfaction and employee performance, the effect of employee job satisfaction on employee performance, the effect of intrinsic motivation and extrinsic motivation on employee performance with employee job satisfaction as a mediating variable at the People's Credit Bank. The population in this study was 687 employees at 13 BPRs. The number of research samples using proportional stratified random sampling method is 175 employees. Hypothesis testing in this study used path analysis. The results of the analysis showed that the influence of intrinsic motivation on employee performance with employee job satisfaction as a mediating variable obtained z count of 3,335 and the influence of extrinsic motivation on employee performance with employee job satisfaction as a mediating variable obtained z count of 3,378. Based on these findings, it can be concluded that there is a positive influence of intrinsic and extrinsic motivation on employee performance with job satisfaction as a mediating variable.]]>
<![CDATA[The Implementation of Profit Sharing at Lembaga Perkreditan Desa ]]>
<![CDATA[Ni Made Sri Ayuni]]>;
<![CDATA[Ni Wayan Novi Budiasni]]>
<![CDATA[ International Journal of Social Science and Business Vol. 4 No. 3 (2020): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i3.28468
<![CDATA[Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.]]>
