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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 26 Documents
Search results for , issue "Vol. 7 No. 1 (2023): February" : 26 Documents clear
Strategic Management in Efforts to Increase Regional Original Income (PAD) in the COVID-19 Pandemic Dewi Ulfa Soebagiya; Rumzi Samin; Fitri Kurnianingsih
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.50928

Abstract

The importance of planning contained in the Regional Medium-Term Development Plan (RPJMD) of Kepulauan Riau during the COVID-19 pandemic must carry out a priority program by the Regional Head during his leadership period. This paper aims to examine the development of PAD and indicators of the performance of the RPJMD in Kepulauan Riau. The research method with a qualitative approach by reviewing secondary data in the Accountability Statement Report (LKPJ) of the Regional Head of Kepulauan Riau Province for the 2020 Fiscal Year and other documents, which are then analyzed in-depth using the concept of strategic management as a form of efforts to increase the Regional Original Revenue (PAD) of Kepulauan Riau in the future. The study results show a need to strengthen strategic management of the internal and external environment in the Kepulauan Riau Provincial Government as a form of government readiness in facing economic recovery during the COVID-19 pandemic. Furthermore, the strategic formulation of the Regional Head in realizing his Vision and Mission should focus on the agreed RPJMD so that the achievement of performance indicators creates an increase in Economic Growth, Inflation, Poor Population, and the Gini Index (Gini ratio) can occur during the COVID-19 pandemic in Kepulauan Riau.
Overview of Work Engagement with Remote Worker Muhammad Ali Adriansyah; Firda Apriliana; Elling Rikza Nadzifah; Annisa Afifah Febrianti; Shinta Aprillia Pramesti
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.51383

Abstract

Work from home, or WFH, has been implemented since the COVID-19 pandemic. WFH, or work from home, has existed since the past, but it is not used in COVID-19 and is used in normal situations. With the work-from-home, the system also changed. This system was called a Remote worker. This study aims to analyze the description of remote workers experienced by workers. This type of research was qualitative research with phenomenological methods. Data collection methods used interviews and observation. The data collection technique used was the purposive sampling technique. While the data analysis techniques used consisted of preparing the data, reading the entire data, coding the data, applying the results of data coding into themes to be analyzed, presenting the themes in narrative form, and interpreting the data. The results showed that the four subjects, NH, MR, ISF, and LA, experienced increased motivation in remote workers. Other findings show that while working from home, the subject had good productivity and work resilience. It was influenced by factors within each of them when they decided to work remotely. Based on the results of the study, it can be concluded that remote workers have an increase in motivation through work from home (WFH). In addition, it was found that remote workers are more productive and have good fighting power. These findings reinforce that remote work also makes workers engaged in work even more engaged.
Potential Regional Economic Development Strategy of Sota Border Samel W. Ririhena; Fenty Y. Manuhuttu; Marthen A. I. Nahumury; Alexander Phuk Tjilen
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.51715

Abstract

Sota District has very rich natural potential so that it can be developed as a source of the community's economy. To create a prosperous society, a strategy for developing economic potential is needed. Based on this, this study aims to analyze the strategy for developing economic potential in the Sota Border area. The type of research used is descriptive qualitative with interview and documentation data collection methods. The data analysis used is triangulation. The results of the study show that the strategies found in Sota Regency for the development of economic potential include: 1) optimizing and controlling the use of natural resources; 2) accelerating the development of economic infrastructure and improving the investment climate at land borders, spatial planning in land border areas, accelerating the construction of facilities and infrastructure for Sota Cross Border Posts (PLBN); and 3) increasing the strength of human resources through the empowerment process for developing productive community business activities, developing cross-border trade and sub-regional economic and tourism cooperation with the aim of changing behavior and creating self-reliance. The implication of this research is the need for the role of government and experts in optimizing strategies to develop economic potential.
Google Site-Based Service and Trade Accounting Practice Learning Media for Grade XI Accounting Students Rizal; Latief Sahidin; Abdullah Igo; Muh. Ilham; Murniati; Nining Gustamar
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.51943

Abstract

The learning process is still using conventional learning methods. The teacher uses the module to explain the teaching material that the students have not understood by using the blackboard media. This study aims to develop Google Site-based Service and Trade Accounting Practice Learning Media for class XI accounting students. This research is development research adapted from the ADDIE development model.  The Data was collected through questionnaires. The data obtained from the questionnaire were analyzed descriptively, qualitatively, and quantitatively. The study’s results consisted of five stages of making a Google Site-based Service & scoping Service &s accounting practice learning media. The eligibility level of Google Site-based Service & Trade Accounting Practice Learning Media based on assessments: Material Experts obtained a percentage of 92.61% which belongs to the Very Decent category, and Media Experts obtained a percentage of 88.89% belongs to the Very Decent category. The feasibility assessment by the trial students obtained a percentage of 88.61% which belonged to the Very Worthy category. Thus, the Google Site-based Service & Trade Accounting Practice Learning Media is very suitable for learning. Meanwhile, the results of the pre-test and post-test scores stated an increase in the average after the google site-based accounting learning media was tested from 65 to 80.
Work From Home: The Influence of Work Motivation and Work Environment on Employee Work Spirit Dendri Jonathan; Yustina Erti Pravitasmara Dewi
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.52517

Abstract

During the pandemic, employees are forced to work from home (WFH) for health reasons which can lead to reduced enthusiasm in completing work. Motivation and a good or positive work environment can objectively affect employee morale with self-awareness. If good motivation is given, morale during WFH will increase. This study examines the effect of work motivation and environment on employee morale while working from home. This research is causal-comparative research. The number of samples used is 80 employee respondents. Methods of data collection using a questionnaire. The instrument used is a questionnaire sheet. This study uses multiple linear regression analysis techniques. The study found that work motivation had a positive effect on work morale. The analysis score sig 0.002 less than 0.050 that the work environment positively impacts work morale, as evidenced by a sig score of 0.010 less than 0.050. It shows that the higher the work motivation and the better the work environment, the higher the employee morale during the WFH period. Therefore, the better the work environment in an organization or company, the higher the work spirit of employees. Motivation for employees must always be given during the period of working at home.
Factors and Strategies Affecting and Improving Financial Performance of Old Age Protection Lumban Benget Hutajulu; Wita Juwita Ermawati; Alim Setiawan Slamet
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.52570

Abstract

The financial performance of the Old Age Security fund held by BPJS Ketenagakerjaan as an institution that is trusted to provide sustainable social security needs to receive great attention nowadays. This research aims to determine factors and strategies affecting and improving financial performance of old age protection in BPJS Ketenagakerjaan. In this study, there are five independent variables such as: Solvability ratio, effectiveness of membership, effectiveness of dues, efficiency ratio, and varian ratio, while dependent variable is growth assets measured by Return on Net Asset Ratio. T-Test was used to find out the difference of financial condition before and during pandemic, the method of multiple linear regression analysis with dummy variable was utilized with using 2019 and 2020 data to determine the factors that influence financial performance, and SWOT analysis used to determine strategies to improve financial performance. The result of this study shows that financial condition is different before and during pandemic, then solvability, effectiveness of membership, and efficiency factors significantly affect the financial performance of old age security program before and during pandemic. The strategies resulted from SWOT factors include: law enforcement, training, education and etc., related to old age financial performance. At the end, this study is expected to help management in BPJS Ketenagakerjaan improve financial performance of old age security program.
Length of Time to Get a Job Back During the Covid-19 Pandemic in Badung District A A I N Marhaeni; Ni Nyoman Yuliarmi; Haris Sanjaya; Ni Made Itarini
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.53136

Abstract

The COVID-19 pandemic has impacted the economy, especially the tourism industry, so many employees who have been laid off are now trying to get work opportunities again. This study aims to analyze the simultaneously and partially the effect of gender, age, education, and socioeconomic status of parents on the length of time to get a job again. This research is quantitative research conducted in Badung Regency with a sample of 100 people. The sampling technique is accidental sampling with snowball sampling. The data were collected by using the observation method, especially related to the secondary data needed. There are 2 data analysis techniques used, namely descriptive statistics and inferential statistics. Descriptive statistics are used to describe the variables that have been collected, while the inferential statistics used are moderation regression. The results showed that gender, age, education, and socioeconomic status of parents had a positive effect on the length of time to get a job again. The socioeconomic status of the parents significantly moderated the effect of education on the length of time it took to get a job again. This research is expected to be a strategy to get a job faster after the pandemic.
Adoption of Fintech by Labuhanbatu Students Ade Parlaungan Nasution; Yudi Prayoga; Muhammad Yasir Arafat Pohan; Zulkifli Musannif Efendi Siregar
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.53599

Abstract

The financial services industry is witnessing massive structural changes due to various technological innovations. The ubiquitous innovation known as Financial Technology (Fintech) is changing traditional banking and corporate finance. The use of Fintech has now become widespread and has changed people's financial patterns. Fintech provides various conveniences in various activities related to payments, money transfers, and even the management of savings itself, even the use of Fintech currently plays a significant role in the progress of small and medium enterprises. In various big cities in Indonesia, small community-owned businesses are familiar with using Fintech as payment. However, based on the observations of researchers, it is known that in Labuhanbatu, the use of Fintech is still infrequent. Therefore, this study aims to analyses the factors which affect the intention to use Fintech in Labuhanbatu. This study uses a quantitative approach and data analysis using the Smart PLS3 software. The sample in this study was students in Labuhanbatu. This study uses the PLS technique which is a variance-based SEM which is suitable for this study due to the sample size and complexity of the hypothesis. From the study's results, it was found that all predictive variables had a positive and significant influence on the intention to use Fintech by Labuhanbatu students.
Marketing Communications as Strategy Expanding Market Share In Era 4.0 Abdul Haris; Hasrat Effendi Samosir; Siti Hawa Lubis
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.53535

Abstract

Today's markets and commercial connections span the globe. Meanwhile, the slow pace of economic growth and the resulting difficulties for businesses stimulate a drive toward greater efficiency and effectiveness. Since marketing efforts affect the present and future health of markets and businesses, they have evolved into an essential business component. Adapting to the ever-changing environment is one of the most important aspects of using them. This study identifies successful strategies in marketing communications that can be used to achieve success based on factors such as culture, lifestyle, purchasing habits, consumption patterns, preferred communication channels, and more. In this study, researchers used a qualitative technique, which involves gathering information via in-depth interviews, document analysis, and direct observation of the topic. In this context, marketing communication is crucial since it helps direct potential customers to the products they need based on their culture, lifestyle, purchasing habits, consumption patterns, preferred communication channels, and more. Promoting the product to address the market's requirements, desires, and expectations relies on marketing communication to disseminate information about the product. It might lead to the growth of new market segments. If a product's market share grows, so do its marketing successes.
The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables I Kadek Pebri Artana; I Putu Gede Diatmika; Anantawikrama Tungga Atmadja
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.57651

Abstract

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies and the study sample consisted of 22 companies, with targeted non-probability sampling techniques. The results showed that auditors' opinions negatively affected fraudulent financial reporting, while company size negatively impacted fraudulent financial reporting. Meanwhile, external pressures have had a positive impact on fraudulent financial reporting. In addition, industry conditions can mediate the relationship between auditors' judgments and fraudulent financial reporting. However, the current state of the industry shows no link between company size and fraudulent financial reporting. The implications of this study emphasize the importance of proper internal supervision and control by companies to prevent and overcome the risk of financial reporting fraud, as well as the importance of strict and credible auditor supervision, and more careful attention to industry conditions that affect the level of financial reporting fraud.

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