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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 891 Documents
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ANALYSIS OF RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL (RGEC) IN SYARIAH COMMERCIAL BANKS AND CONVENTIONAL COMMERCIAL BANKS Lisa, Oyong; Hermanto, Bambang
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.23125

Abstract

Banks play a role in collecting public funds because banks are institutions that are trusted by the community from various parties in placing funds safely. This study aims to analyze the differences in financial performance by using RGEC consisting of risk profile, good corporate governance, earnings, and capitals between syariah commercial banks and conventional commercial banks. The analytical technique uses independent sample t-test. The result of the analysis shows that there is a difference of NPL between syariah bank and conventional bank. This shows that conventional commercial banks are better at covering the risk of default of credit repayment by debtors than syariah commercial banks. There is an LDR difference between syariah commercial banks and conventional commercial banks. This shows that conventional commercial banks have a slightly better liquidity level compared to syariah commercial banks. The LDR ratio is too large to indicate the lower ability of  the bank's liquidity. There is no GCG difference between syariah commercial banks and conventional commercial banks. This shows that both groups of banks have implemented good corporate governance so that internal management goes according to what is planned. There is a difference of ROA between syariah commercial banks and conventional commercial banks. This shows that the ability of conventional commercial banks has better ability in obtaining net profit with the use of all assets owned by the bank compared to syariah commercial banks. There is no CAR difference between syariah commercial banks and conventional commercial banks. This shows that both groups of banks have met Bank Indonesia's requirements as a sound bank.
EFEK KENDALA KEUANGAN DALAM MEMODERASI KEPUTUSAN INVESTASI DARI PENDANAAN INTERNAL Emerensiana, Emerensiana
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.23956

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana efek kendala keuangan dalam memoderasi keputusan investasi dari sumber pendanaan internal. Peneltian ini menggunakan laporan tahunan perusahaan manufaktur yang tercatat di BEI (Bursa Efek Indonesia) pada tahun 2016 sampai 2018. Sensitivitas kendala keuangan diukur menggunakan financial constrains, cash flow, leverage, size, sale, DPR dan investasi. Hasil dari penelitian ini menunjukan bahwa kendala keuangan pada perusahaan berpengaruh terhadap keputusan investasi dari sumber pendanaan internal (arus kas). Perusahaan dengan kendala keuangan akan menghindari akses dana eksternal dan mengutamakan dana internal untuk kegiatan investasinya.
APAKAH DIVIDEN MEREFLEKSIKAN KUALITAS LABA? Prayoga, Reiner Amos Ivan; Kristianti, Ika
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24195

Abstract

Penelitian ini bertujuan untuk mengeksplorasi keterkaitan dividen dengan kualitas laba pada perusahaan manufaktur di Indonesia. Studi tentang kualitas laba perusahaan telah dilakukan tetapi masih sedikit yang mencoba untuk terhubung dengan dividen. Penelitian ini mencoba memberikan bukti bahwa dividen memiliki pengaruh terhadap kualitas laba. Populasi penelitian ini adalah 168 perusahaan manufaktur di Indonesia. Laporan keuangan perusahaan untuk periode 2016-2018 digunakan sebagai sampel penelitian ini. Analisis regresi digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa pembayaran dividen dan rasio pembayaran dividen berpengaruh positif signifikan terhadap kualitas laba.
MOTIVATION MODERATES THE EFFECT OF INTERNAL CONTROL SYSTEMS AND BUDGETARY PARTICIPATION ON INDIVIDUAL PERFORMANCE Dewi, Mertyani Sari
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24341

Abstract

Good governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.
DAMPAK FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM SEKTOR INFRASTRUKTUR Dwijayati, Bonita Restu; Robiyanto, Robiyanto
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.23657

Abstract

This research aims to test the impact of internal and external factors both simultaneously and partially against the stock price of infrastructure sectors. Research using quantitative methods. The population in this study is the entire infrastructure, utilities and transportation company listed on the Indonesia Stock Exchange in the period 2014-2018. The sample selection technique is using the purposive sampling method. Based on predefined criteria, acquired 30 companies are being sampled. Data analysis techniques use a regression analysis of data panels. The results showed that the simultaneous variables of the DPR, NPM, CCC and interest rates had significant effect on the stock price of infrastructure sectors. As for the partial, the variables of the DPR and NPM positively influence insignificant against the stock price. On the other hand the CCC variables have significant negative effect on the stock price and the interest rate is significantly positive against the stock price.
SAK-EMKM Implementation of Medium Enterprise Financial Statement in Salatiga (Case Study of Medium Enterprise XZY in Salatiga) Putri, Regina Aurellia; Nugroho, Paskah Ika
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24050

Abstract

In order to evaluate Business Performance and make Small and Medium Enterprise easier to receive Business Credit Community, Ikatan Akuntan Indonesia (IAI) provides SAK EMKM (Financial Accounting Standards of Micro, Small and Medium Enterprises). SAK EMKM consists of Statement of Financial Position, Income Statement, and Notes to Financial Statement. Object of this research is Charcoal Briquette Producers that is categorized as Medium Enterprise located in in Salatiga. Purpose of this research is to educate and assist EMKM XYZ in arranging financial statement, since owner of this business does not understand what is SAK EMKM and how to apply it.
ANTESEDEN PERILAKU KONSUMTIF GENERASI MILENIAL: PERAN GENDER SEBAGAI PEMODERASI Mubarokah, Siti; Rita, Maria Rio
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24139

Abstract

Penelitian ini dilakukan dengan pendekatan kuantitatif yang bertujuan untuk mengetahui pengaruh literasi keuangan dan mental accounting terhadap perilaku konsumtif generasi milenial dengan gender sebagai pemoderasi. Penelitian dilakukan di Kota Salatiga dengan sampel 100 responden. Subjek dalam penelitian ini adalah mahasiswa dan karyawan di Salatiga yang lahir pada tahun 1980 sampai 1999. Jenis sampling menggunakan purposive sampling dan pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung maupun online. Data yang terkumpul diolah dengan teknik Moderated Regression Analysis (MRA). Studi ini menemukan bahwa literasi keuangan berpengaruh negatif terhadap perilaku konsumtif, mental accounting berpengaruh positif terhadap perilaku konsumtif, dan gender memoderasi pengaruh antara literasi keuangan dan mental accounting terhadap perilaku konsumtif.
The Influence of IFRS Convergence on Relevance of Banking Company Accounting Information Value in Indonesia Stock Exchange Djara, Dwily Marlitah
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.25893

Abstract

This study aimed to examine whether the convergence of International Financial Reporting Standards (IFRS) increases the value relevance of accounting information as indicated by the book value of equity per share and earnings per share. The population of this study was banking firms listed on the Indonesian Stock Exchange (IDX) in the 2007-2016 period. The hypothesis testing used the dummy regression analysis to test the effect of IFRS convergence. The results show the influence of IFRS convergence on the value relevance of accounting information, as indicated by the increase in the book value of equity per share and earning per share. 
FACTORS INFLUENCING ENVIRONMENTAL DISCLOSURE IN CONSUMER GOODS INDUSTRY AND MINING COMPANIES Purwanto, Adelia Puspita; Nugroho, Paskah Ika
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24097

Abstract

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa?s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.
AKUNTABILITAS PERENCANAAN KEBUTUHAN DAN PENGANGGARAN ASET TETAP KOTA SALATIGA Andhita, Mega; Sucahyo, Usil Sis
International Journal of Social Science and Business Vol 4, No 2 (2020)
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.

Page 16 of 90 | Total Record : 891

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