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[The Obligation to Use Bahasa Indonesia in National Trade: A Juridical Review ]]>
<![CDATA[Zaid zaid]]>;
<![CDATA[Anggraeni Pratama Indrianto]]>;
<![CDATA[Fathir Arya Dimas]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.37146
<![CDATA[Language is one of the tools and also a communication system both orally and in writing that is used by certain people in certain countries or regions. Language is a very important essence and a very basic aspect. Therefore, every human being in various activities and life is always closely related to it. This includes trading. Considering that no research discusses the use of Bahasa Indonesia in national trade, especially after passing the omnibus law on job creation, so by using the normative juridical method, this study aims to identify and analyze the need for the use of Indonesian which has emerged as the national language and the ideal official language as part of the from national identity in national trade to achieve fair trade. This research uses a method that is built on a system of norms, rules of laws and regulations, principles, court decisions, agreements, and doctrines (teachings). The results of this study ultimately conclude that the use of Bahasa Indonesia in national trade is mandatory for every party, especially business actors in determining the inclusion of Indonesian on labels of goods and services that are distributed and traded domestically. The results of this study also suggest that every individual and business actor should not forget to include product information in the form of labels using Bahasa Indonesia. Because it can create a “win-win solution” for business actors and their consumers.]]>
<![CDATA[Does the Discourse on the Increase of Value Added Tax Have any legitimacy? Utilitarian Point of View ]]>
<![CDATA[M. Aufar Saputra Pratama Erawan]]>;
<![CDATA[Zaid Zaid]]>;
<![CDATA[Muhammad Oky Fauzi]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.37298
<![CDATA[Recently, Indonesia has introduced and planned a tax imposition program, which was announced through the planned imposition of Value Added Tax (PPN) on Nine Basic Ingredients (sembako). Not only that, it turns out that the Government of Indonesia will also impose taxes on other services, such as; Education and Orphanages and Orphanages. As a result, there is a potential for rebellion resulting from some of these plans. This study aims to examine and examine the fifth KUP Bill, which increases tariffs and the imposition of VAT on goods and services that should be excluded. This type of research is normative legal research. This study uses a law application approach and a conceptual approach. The primary sources used are secondary data sources (library materials). The analytical technique used is a descriptive, prescriptive analysis technique, which is specifically given to provide arguments for the results of research that has been carried out. This study found that the VAT rate will reach 12% with a minimum of 5% and a maximum of 15%. Moreover, in general, this policy can violate the principle of utilitarianism because it will harm social welfare. However, if VAT is only imposed on certain goods and services that are more exclusive to subsidize goods and services consumed by the poor, it will gain legitimacy in utilitarianism.]]>
<![CDATA[Gaining Supply Chain Resilience and Performance Sustainability through Supply Chain Agility in Furniture SMEs in Yogyakarta ]]>
<![CDATA[Katon Pratondo]]>;
<![CDATA[Titik Kusmantini]]>;
<![CDATA[Sabihaini Sabihaini]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.37945
<![CDATA[The COVID-19 pandemic has disrupted many activities throughout the supply chain, from supplying unrefined materials to a product being consumed by consumers. More than five million companies have been undermined by the COVID-19 pandemic, several companies have also temporarily closed stores, cancelled orders, and suspended production. Therefore, this study aims to evaluate and examine the role of supply chain agility on supply chain resilience and supply chain performance sustainability. This study uses a quantitative method with the Smart PLS version 3.3.3 analysis tool and also involves 54 furniture SMEs in the Special Region of Yogyakarta as respondents. The results of this study find and prove that supply chain agility has a positive and significant effect on supply chain resilience and supply chain performance sustainability. The more agile furniture SMEs in managing the supply chain, the stronger the sustainability of future performance in the midst of a business environment full of uncertainty. This shows that supply chain agility owned by furniture SMEs has an important role in supply chain resilience and supply chain performance sustainability.]]>
<![CDATA[Problems with Online Criminal Justice in Criminal Procedure Law Due to the Covid-19 Pandemic ]]>
<![CDATA[Ida Bagus Gde Subawa]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.37952
<![CDATA[The world is in crisis due to the Covid-19 pandemic. Corona Virus Disease 2019 (Covid-19) is a disease that was first discovered in the city of Wuhan, China. The transmission of Covid-19 in the People's Republic of China (PRC) occurred in 2019 and caused the death of Chinese citizens. By early 2020, the spread had spread to every country, including Indonesia. The wide spread of Covid-19 throughout Indonesia has resulted in the government declaring a health emergency and implementing a lockdown policy by limiting activities that trigger the massive spread of the Covid-19 virus. Activities that were initially carried out offline must be carried out online, and one of these activities is court proceedings. Due to the Covid-19 pandemic, every activity, including the judiciary, is carried out online. This study aims to examine the problems that occur as a result of the implementation of online criminal justice in criminal procedural law. This research is descriptive research with a literature study method. The results of the study show that the implementation of online trials creates problems that are considered inconsistent with several principles and contrary to the Criminal Procedure Code, some of which are the validity of evidence in court, then there is an examination of the defendant in court until the last one is the personnel and equipment. which is not supported. Another problem is the Regulation of the Supreme Court of the Republic of Indonesia No. 4 of 2020 concerning the Administration and Trial of Criminal Cases in Courts Electronically which is contrary to the principles of Courts Open to the Public and Quick Trials.]]>
<![CDATA[Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia ]]>
<![CDATA[Asmin Safari Lubis]]>;
<![CDATA[Hadri Mulya]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.37979
<![CDATA[A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.]]>
<![CDATA[Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity ]]>
<![CDATA[Mertyani Sari Dewi]]>;
<![CDATA[Komang Trisna Sari Dewi]]>;
<![CDATA[Made Dwi Ferayani]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.38070
<![CDATA[The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. ]]>
<![CDATA[The Influence of Different Digital Content Marketing on Consumer Engagement in The Tourism Sector ]]>
<![CDATA[Asmara Khairani]]>;
<![CDATA[Ira Fachira]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.38109
<![CDATA[Social media marketing and change in consumer behavior when traveling in the digital era, present opportunities for tourism sector. Aligned with these facts, digital content marketing becomes more important in improving consumer engagement through social media. Content marketing currently has shifted to a digital world known as digital content marketing. The more people view content on social media, the more it affects consumer engagement. Thus, a study is required to determine how social media marketing can help promote Indonesian locations, especially when Indonesia is trying to cope with many losses due to the pandemic. This study used content analysis to identify the differences between digital content marketing of the travel content by identifying 150 informative and persuasive content and analyzing consumer engagement on the social media platform Instagram. The results show that persuasive content has the most impact on consumer engagement. Also, this study can contribute to digital content marketing and consumer engagement concept literature in the tourism context. In addition, it can be a reference for company in the tourism sector to market their content by paying more attention to the type of content that is of interest to the public to attract public interest in the intended destination (destination branding).]]>
<![CDATA[The Effect of Employee Performance on Consumer Satisfaction at Setia Hotel, Puruk Cahu, Murung Raya ]]>
<![CDATA[Rinto Alexandro]]>;
<![CDATA[Tonich Uda]]>;
<![CDATA[Fendy Hariatama H.]]>;
<![CDATA[Uci Lestari]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.38211
<![CDATA[Employee performance basically has a big influence on the company's contribution in terms of the quality of service provided to consumers. Employee performance is one of the main assets that must be owned by the company, especially the hotel business where the aim is to measure customer satisfaction. Quality performance will create comfort and satisfaction for consumers. But the fact is that often the problem in the field is the opposite. This study aims to analyze the influence of employee performance on customer satisfaction at Hotel Setia Puruk Cahu Murung Raya. The type and research approach used is quantitative research, with data collection techniques through: Observation, Interview, and Questionnaire/Questionnaire. Data analysis techniques: Simple Linear Regression Test, Hypothesis Test (t test) and Determination Test (R Square test). From the results of the analysis that the researchers did, it can be concluded that the variable "Employee Performance (Y) has a positive influence on the variable "Consumer Satisfaction" (X) where in a simple linear regression test it is found that every additional unit of Employee Performance Variable will increase satisfaction. Consumers are 0.441 or 44.1%, and the t test shows that the influence of employee performance on customer satisfaction at Hotel Setia Puruk Cahu Murung Raya is very significant where the significant value is 0.001 which means Ho is rejected and Ha is accepted, then the influence of employee performance is also classified as high on consumer satisfaction, which is equal to 0.614 or 61.4%.]]>
<![CDATA[The Influence of the Work Environment, Financial Rewards, and Type a Personality On the Choice of a Public Accountant Career ]]>
<![CDATA[Faneshia Tangke Rerung]]>;
<![CDATA[David Adechandra Ashedica pesudo]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.38541
<![CDATA[The influence of work environment, financial rewards and personality type A on the choice of a public accountant career. This research aims to determine the effect of the work environment, financial rewards, and type A personality on the choice of a public accountant career. The subjects of this study were accounting students, Universitas Kristen Satya Wacana class of 2017 and 2018. This study used a quantitative approach with a linear regression testing method. The sample of this study was 182 respondents. 79 respondents obtained the distribution of data acquisition from the 2017 class and 103 respondents from the 2018 batch. The data was obtained by distributing questionnaires through the google form. Based on the t-test, it can be concluded that the work environment has a positive effect on the choice of a public accountant career, financial rewards have no effect on the choice of a public accountant career, and type A personality has a positive effect on the choice of a public accountant career. Based on the research that has been done, the following conclusions are obtained. First, the work environment has a positive effect on the choice of a public accountant career. Second, financial rewards do not influence the choice of a public accountant career. Students prefer to have various experiences first, so they do not consider the number of financial rewards obtained. Third, type A personality has a positive effect on the choice of a public accountant career.]]>
<![CDATA[Welfare Beneficiary Community BUMDes Karya Dermawan Dusun Dalam Village ]]>
<![CDATA[Muhammad Fauzi]]>;
<![CDATA[Asa'ari Asa'ari]]>;
<![CDATA[Arzam Arzam]]>;
<![CDATA[Mursal Mursal]]>;
<![CDATA[Zufriani Zufriani]]>;
<![CDATA[Aidil Novia]]>;
<![CDATA[Dafiar Syarif]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 3 (2021): August ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i3.38621
<![CDATA[Dusun Dalam Village Government established a Village-Owned Enterprise (BUMDes) Karya Dermawan is a policy utilization. The main pillar was established BUMDes Karya Dermawan in accordance with the mandate of the objectives whose activities were oriented to encourage the welfare of the village community. Therefore, this study was conducted aimed at looking at the welfare provided by BUMDes Karya Dermawan Dusun Dalam village especially to the beneficiary community and compare the level of welfare before and after BUMDes Karya Dermawan was established. This study uses a descriptive quantitative approach, and data sourced from primary data by using Paired Sample t-Test as a data analysis tool. This study shows that BUMDes Karya Dermawan provides welfare to the beneficiary communities through businesses that have been established including Cooperatives; Alsintan; and Workshop, which is directly able to change or succeed in providing an increase in welfare for the beneficiary community after the establishment of BUMDes as evidenced by the results of the Paried Sample t-Test analysis. With this evidence of success, for all elements should give intensive attention; so that the development of BUMDes Karya Dermawan exists even more as a driver of community welfare. And also, integratedly invites and becomes a valuable lesson for existing villages to establish BUMDes or villages that already have BUMDes, but have not succeeded in providing a common thread for the welfare of their citizens.]]>
