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International Journal of Social Science and Business
ISSN : 26146533     EISSN : 25496409     DOI : -
Core Subject : Social,
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
Search results for , issue "Vol. 5 No. 1 (2021): February" : 20 Documents clear
E-Learning and Understanding of Accounting During Covid-19 Pandemic Sigit Hermawan; Nur Ravita Hanun; M Ilyas Junjunan
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.30917

Abstract

Covid-19 Pandemic has taken place throughout the world and has changed the whole structure of life including the fields of business education and accounting. This study was designed to analyze various factors that cause accounting understanding in the Covid-19 Pandemic. Some of these factors are emotional intelligence, availability of technological facilities, and implementation of e learning. The study was conducted during the Covid-19 Pandemic period, namely in April and May 2020 by distributing questionnaires to accounting students amounting to 194 as a research sample. Based on the results of the study, Emotional Intelligence and E-Learning implementation affect accounting understanding. However, the availability of information technology partially has no effect on the understanding of its accounting. With the results of this study will have implications for various policies related to learning in business and accounting during the Covid-19 Pandemic, especially on the availability of information technology and implementation of e learning.
Customer Loyalty During Pandemic: Understanding Loyalty Through the Lens of Online Ride Hailing Service Quality Katon Pratondo; Zaid Zaid
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.30933

Abstract

This research study aimed to research and analyze the influence of service quality on customer loyalty mediated by customer delight on online ride hailing industry in D.I. Yogyakarta. This research method used quantitative analysis involving data taken using a purposive sampling technique to collect the data from 128 online ride hailing customers in D.I. Yogyakarta with certain criteria as a sample. The sample data was then collected through a survey by using a questionnaire distributed to respondents. The data that had been obtained then analyzed through regression analysis, and path analysis by using the SPSS Statistics 25 program. The result of this study indicated that while service quality had positive influence on customer delight and customer loyalty. Customer delight also had a positive influence on customer loyalty, and at the same time played an important role in mediating the influence of service quality on customer loyalty. This study indicates that service quality plays an important and becomes the key role in influencing customer delight which is at the same time is an important factor in gaining customer loyalty in online ride hailing industry. Besides service quality, it turns out that customer Delight also has a positive influence on customer loyalty. and as a mediator, its role in mediating service quality on customer loyalty is also proven to be effective.
Hotel Stock Price Performance During the Covid-19 Pandemic in Indonesia Regina Sandra Kusuma; Arthik Davianti
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31117

Abstract

This study aims to analyze the Indonesian hotel stock price performance during the pandemic of Covid-19 by testing the effect of Covid-19 pandemic on stock return and abnormal stock return. The data were collected from secondary data at www.finance.yahoo.com, Indonesian hotel companies stock period from 26 February 2020 to 2 March 2020 during the pandemic of Covid-19. Further, the data were analyzed by using Event Study Methodology to examine the effect of Covid-19 pandemic on Indonesian hotel stock return and abnormal return. The result of this study finds that there is stock reaction after the announcement of Covid-19 pandemic in Indonesia during 15 days after the announcement. Also in this research, can be found a relationship between the stock condition with the pandemic. This research can be used as a reference for investors for their investments by looking at the relationship between the Indonesian hotel companies stock and pandemic of Covid-19.
The Effectiveness of the Risk Committee, Political Relations and Company Performance in the Banking Industry in Indonesia Rexy Darmawan; Meyjerd Rombebunga; Farah Margaretha Leon
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31294

Abstract

This study aims to analyze the relationship between the effectiveness of the risk committee, political relations and company performance in the banking industry in Indonesia which is listed on the Indonesia Stock Exchange (BEI). The data were obtained using purposive sampling, so that 41 companies were obtained for 2017 to 2019 using the Stata analysis tool. The results of this study indicate a significant positive effect between the total risk committee members on company performance as proxied by ROA. In addition, the existence of a political relationship as a moderator indicates a negative influence between the number of meetings and concurrent positions in the risk committee on company performance with the proxy of ROA. In order to improve company performance, the risk committee must increase the number of members in the risk committee so that they can exchange ideas to solve company problems. Furthermore, political relations have a negative impact on company performance. Spending more money to win business projects and government licensing can increase costs which can directly reduce company performance.
Why What they Say Matters: The Impacts of Visitors’ Experiences on Tourism Sustainability Adi Suryani; Soedarso Soedarso; Deti Rahmawati; Endarko Endarko; Ahmad Muklason; Berto Mulia Wibawa
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31355

Abstract

The success and failure of a destination tend to rest on its’ capacity to satisfy the visitors. Listening to visitors’ appraisal and voices is vital in community-based tourism development. This study aims to explore WPP Dalegan visitors’ voices. The data are collected through Dalegan visitors’ online reviews and direct observation. The study finds that Dalegan has a high competitive advantage as family recreational destination as it is cheap, reachable, accessible, has various local-traditional-cheap food, beautiful calm beach and soft white sand as a playing and learning ground for children. Despite its’ comfortable image, some visitors voice unsatisfied services, facilities, nature-caused and human-caused threats. The study also illuminates that Dalegan destination branding is not only influenced by its’ capacity to attract visitors by its’ beautiful marine nature, but also local community characters, community education and values. The study indicates that to develop tourism destination, local potentials are not the only determinant keys. It needs to be supported by other determining factors. One of those factors is tourists’ voices on their impression, comments, satisfaction and dissatisfaction feelings. Linking potential resources of destination and tourists’ meaningful experience can be challenging as different tourists may have different perspectives, wants and satisfaction-dissatisfaction levels.
The Influence of Financial Attitude, Financial Literacy, and Locus of Control on Financial Management Behavior Stella Maris Juhar Baptista; Andrieta Shintia Dewi
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31407

Abstract

The financial attitude possessed by individuals can be realized because of literacy or knowledge. Meanwhile, the current level of working-age literacy in Semarang City needs to be improved. This background can be seen in the widespread use of credit cards, excessive consumption activities, and the low level of public knowledge about financial institutions and financial products and services. To inhibit this desire, a high locus of control is needed in the individual. This study aims to analyze the influence and relationship between financial attitudes, financial literacy, and locus of control on financial management behavior at working-age in Semarang City. The research method used is the quantitative method with multiple regression analysis. The data collection technique was by distributing questionnaires to four hundred productive age groups in the city of Semarang. The results of this study showed that there was an influence between financial attitudes and financial literacy on partial financial behavior management based on hypothesis testing (t-test), but there is no influence between the locus of control on financial management behavior partially.
Good Corporate Governance Affects Company Value with Earnings Management as Intervening Variables in BUMN Dwi Lia Feviana; Supatmi Supatmi
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31530

Abstract

Increasing company value is carried out by management (agents) who manage the company so that it triggers a conflict of interest so that Good Corporate Governance (GCG) is needed. One of the conflicts of interest is practicing earnings management. This study aims to analyze the effect of GCG on firm value mediated by earnings management. The sample used is 19 state-owned companies registered on the Indonesia Stock Exchange in 2017-2019. This study uses SEM-PLS analysis techniques to analyze data. The results showed that GCG had a negative effect on firm value and earnings management. Earnings management does not affect firm value. Earnings management, which is used as an intervening variable, cannot mediate the relationship between GCG and firm value. The limitations in this study are ignoring the variety of industries in BUMN, which may mean that each industry has different policies or practices on GCG and earnings management and different pressures from the market (investors).
Internet Banking Service Quality: Building Satisfaction and Customer Trust Kristian Suhartadi Widi Nugraha
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31861

Abstract

This study aims to analyzes how IBSQ variables influence customer satisfaction and trust in state-owned banks in Jember Regency. The sample in this study amounted to 150 with a purposive sampling approach with data collection through questionnaires. The analysis in this study used a structural equation model (SEM-PLS). Research conducted proves that the IBSQ variables, namely personal needs, site organization, user-friendliness, efficiency, responsiveness, reliability, customer satisfaction, and customer satisfaction, affect trust. The six IBSQ variables have their variations and effects on customer satisfaction. In this study, the most significant coefficient that affects satisfaction is reliability. Reliability as the variable with the largest coefficient can be interpreted as system reliability and security, which are the top priority and guarantees in IBSQ. This study's findings indicate that it is essential for banks to improve service quality sustainably to generate competitive and consistent advantages over time. This study's overall results suggest that IBSQ as part of the banking business plays an essential role in forming customer satisfaction. Satisfaction is critical and requires consistent effort and strategy in achieving it.
Communication Challenges for Foreign Workers within Multicultural Hospitality Working Environment: Case Front Office of Hotel X in Japan Anwar Basalamah; Edvi Gracia Ardani; Angeline Fransisca
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.32295

Abstract

As tourism grows fast and tourism destinations develops well all around the world, the human capital in the sectors are the most important component of its business which deliver services. The grow affects all aspects of business including hospitality industry. A multicultural working environment in hospitality industry has been practiced since decades due to its international character of business. The condition brought communication challenges to the internal operations more particularly in the front-line departments. This study aims to find out the challenges for foreign workers in the process of communication and how they overcome any communication problems that may occurred in their day-to-day operations in a multicultural hospitality working environment. Different cultures may press the communication problems while the business is about serving people and ensure that all the guest needs are provided well in timely manner. The research is conducted in a three-star-rated hotel in Japan with a multicultural environment and may give insights to the hoteliers who aspire to embrace their future career abroad. The findings are quite interesting since culture is taking the most important part to overcome and handle the situation as it aims to maintain a good working environment.
Prohibition of Violations of Heavy Human Rights Ni Ketut Sari Adnyani
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.32693

Abstract

This study aims to analyze the clause on protecting human rights Article 2 of the UDHR and the state responsibility for the types of genocide crimes of Article 6 of the Rome Statute as a response to the fanaticism of religion, culture, freedom, anarchy, radicalism, and underestimating pluralism, which tends to discriminate, witness and allowing people to kill, kill, and rape large numbers of nations. Type of normative legal research. The research approach used is a statutory approach and a case study approach. The results show that human rights violations by borrowing the concept of performative self-contradiction from the theory of criminology, legal protection, and state responsibility provide protection for citizens who assert their rights are severely limited by Article 2 of the UDHR's human rights protection clause and responsibility Article 25 states against the protection of human rights. Further understanding and unifying the various legal cases that Article 6 has produced so far: both target political human rights violations, attack liberal democracy in general; and the abuse of exclusive human rights, attacking the rights of others. Category of genocide or not, we need to pay attention to 2 (two) things, namely Actus Reus (action) and Mens Rea (evil intention) in action.

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