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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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The Effect of Servant Leadership on Lecturer Performance Through Trust in Leader as A Mediation Variable Keradjaan, Herson; Sondakh, Jullie Jeannete; Tawaas, Hendra Novie; Sumarauw, Jacky SB
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.v4i3.25442

Abstract

This study aimed to analyze the significant influence of Servant Leadership, Trust In leader on Performance. This research was conducted with a quantitative method through a survey approach of respondents who were permanent lecturers at the Poli Padamara Halmahera Utara through the distribution of online questionnaires (Google form). The data collected was then analyzed using the SMART PLS software. The research findings show that there is an influence of servant leadership on performance and the influence of servant leadership on trust in leaders. The results also showed the influence of trust in leader on performance and the influence of servant leadership on performance through trust in leader as a mediating variable. For further research, it is expected that further analysis of second line leaders is needed so that the results of the analysis are more comprehensive and not solely on top leaders 
PENCATATAN TRANSAKSI PADA USAHA KELUARGA SKALA KECIL DENGAN PENDEKATAN SOCIOEMOTIONAL WEALTH Eka Wardhani, Ananda
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.v4i2.25892

Abstract

Anggota keluarga sebagai pemilik atau pemangku kepentingan mayoritas dalam usaha keluarga sering kali ikut campur pada usaha dengan mengabaikan prinsip manajemen usaha. Penelitian ini bertujuan untuk untuk mengeksplorasi pencatatan Usaha Kecil Menengah (UKM) melalui pendekatan Socioemotional Wealth (SEW). Transaksi dan peran anggota keluarga di usaha keluarga Toko Ganda dalam lingkup. Data primer diperoleh melalui hasil wawancara dengan informan kunci yaitu  pemilik usaha. Hasil penelitian menunjukkan bahwa keluarga masih memiliki pengaruh besar dalam menjalankan usaha terlebih dalam pencatatan transaksi sebagai dampak dari kesejahteraan keluarga yang menjadi  dasar pertimbangan dalam pengambilan keputusan.
The Implementation of Tri Hita Karana Value and Strategy Based on Social Capital in Creating Competitive Advantages in Village Credit Institutions in the Penglatan Village Kusuma, Gusti Putu Eka
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.v4i2.24487

Abstract

Companies that are able to implement strategies that are oriented more to the external environment will be able to develop market share well and more quickly in anticipating changes that occur suddenly, thus the company is declared to have an effective strategy in the sense that it will be able to compete. This research conducted at the Village Credit Institutions in Penglatan collected through interviews. Research informants were 3 people through purposive sampling. This research was tested using interactive models. The results showed that the application of the tri hita karana value and the application of a social capital-based strategy made the village credit institution Penglatan able to build trust in the village krame where the value of the tri hita karana namely pawongan (human relations with humans) and awig - awig became the basis for the operational implementation of credit institutions villages can increase trust and build competitive advantage
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA DI PERUSAHAAN PUBLIK SEKTOR BARANG KONSUMSI PERIODE 2014-2018 Cahyadi, Andreas; Davianti, Arthik
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.v4i2.24957

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara faktor internal dan eksternal perusahaan yang terdiri dari komposisi dewan komisaris independen, CEO tenure, dan ukuran KAP terhadap praktik manajemen laba real yang diukur menggunakan abnormal CFO. Penelitian ini juga menggunakan variabel kontrol yaitu profitabilitas dan ukuran perusahaan. Penelitian dilakukan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan dan dianalisis menggunakan teknik uji regresi liner berganda. Sampel dipilih dengan menggunakan teknik purposive sampling dengan beberapa kriteria dan terpilih 48 perusahaan. Hasil penelitian ini menunjukkan bahwa CEO tenure dan ukuran KAP tidak berpengaruh terhadap manajemen laba, sedangkan komposisi dewan komisaris independen dan profitabilitas berpengaruh positif terhadap manajemen laba, dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba.
STRATEGI ANTI FRAUD DALAM PENGELOLAAN DANA DESA Poima, Agri Christy; Nugraheshty Hapsari, Apriana
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.v4i1.21176

Abstract

Peningkatan jumlah kucuran dana desa yang dilakukan pemerintah ternyata tidak sejalan dengan pengelolaan yang baik. Terbukti dengan ditemukannya beberapa kasus fraud dalam pengelolaan dana desa. Penelitian ini bertujuan untuk mengetahui potensi fraud dan strategi anti fraud dalam pengelolaan dana desa di Desa Karangtengah, Kecamatan Tuntang, Kabupaten Semarang. Penelitian ini merupakan penelitian deskriptif kualitatif.  Sumber data dalam penelitian ini diperoleh dari data primer melalui wawancara mendalam dan dokumentasi. Teknik analisis yang digunakan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Jenis fraud yang diteliti dalam penelitian ini adalah fraud dalam pelaporan keuangan. Hasil dalam penelitian ini menunjukkan bahwa tidak ditemukannya potensi fraud dalam pengelolaan dana desa karena adanya penerapan strategi anti fraud yang dilakukan di Desa Karangtengah.
THE INFLUENCE OF SPIRITUAL INTELLIGENCE AND EMOTIONAL INTELLIGENCE ON JOB SATISFACTION AND NURSING PERFORMANCE Dewi, Komang Trisna 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.v4i1.24339

Abstract

Hospital is one of the public service places engaged in the field of health services where there is a lot of interaction between nurses and patients. Nurses are required to have the ability to manage emotional intelligence and spiritual intelligence possessed. The purpose of this study was to determine the influence of emotional intelligence and spiritual intelligence on job satisfaction and nurse performance at Buleleng General Hospital. The samples of this study were 76 respondents selected by using probability sampling techniques. The data analysis technique used in this study was a structural equation model based on variance and component based SEM with smartPLS 3.0 analysis tools. Based on the result of hypothesis testing shows that emotional intelligence has a significant positive effect on job satisfaction. Second, emotional intelligence has a significant positive effect on nurse performance. Third, spiritual intelligence has a significant positive effect on job satisfaction. Fourth, spiritual intelligence has a significant positive effect on nurse performance.
The Quality of Financial Statements Antecedents and Consequences Towards Financial Accountability Karyatni, Ni Made Dwi; Handajani, Lilik
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.v4i3.26596

Abstract

Based on this research, low quality of financial statement presentation, especially regional government level accounting entity. Presentation of the financial statements of the Regional Government Unit was not fully appropriate with the Governmental Accounting Standards and Accounting Policies so that affects the accuracy of the information presented in the financial statements. Inaccurate financial reports has a negative impact to users in policy decision. This study aimed to test empirically the factors that affect the quality of the financial statements and the problems were faced by regional government unit (SKPD) in preparing the financial statements and the implications for the financial accountability. The population in this research was 292 respondents. The sample was determined by purposive sampling technique amount 97 respondents including the Financial Administration Officer (PPK) SKPD, PPK staff at 44 SKPD staff and staff in accounting staff and reporting on SKPKD. Data analysis was used on Partial Least Square (PLS). The findings of this study indicate that the quality of SKPD financial statements was affected by the application of completion of audit findings, but this study is not affected by the reconciliation, competence of human resources and the leadership support. Other findings indicate that the financial statements SKPD have implications for financial accountability. The implications of this study can contribute some ideas for the Central Lombok regency government to increase financial assistance to personnel managers through education and training so that it can make good quality in the financial statements and practical contribution in formulating the direction and policies related to the accountability of local government financial reporting.
PERAN PENCAPAIAN TUJUAN BUMDES MANDIRI JAYA DALAM PENGELOLAAN DANA DESA DI DESA SEPAKUNG KABUPATEN SEMARANG lestari, putri ayu; Hapsari, Aprina Nugrahesthy Sulistya
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.v4i1.21190

Abstract

Tujuan dari penelitian mendiskripsikan peran BUMDes Mandiri Jaya dalam mengelola dana desa di Desa Sepakung, Kabupaten Semarang. Teori yang digunakan dalam penelitian ini teori desa dan dana desa serta teori Badan Usaha Milik Desa (BUMDes). Jenis penelitian kualitatif dengan teknik pengumpulan data wawancara mendalam dan dokumentasi. Teknik analsis data penelitian ini menggunakan teknik triangulasi. Teknik triangulasi adalah teknik pemeriksa keabsahan data atau kebenaran data dengan melalui langkah ? langkah yang terdiri dari: reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peran BUMDes Mandiri Jaya secara umum sudah dilakukan sesuai dengan Peraturan Menteri Desa Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 Pasal 2. Namun dilihat dari seluruh perannya, analisis yang dilakukan masih terdapat kendala dalam implementasi peran BUMDes Mandiri Jaya antara lain: belum terlaksannya wadah penyalur hasil pertanian desa ke pasar tradisional, kurangnya pemahaman pengelola tentang BUMDes, keberadaan BUMDes Mandiri belum diketahui oleh masyarakat sekitar, terbatasnya modal yang dimiliki oleh BUMDes Mandiri Jaya, serta kendala dalam menemukan kesepakatan bersama untuk ide pengembangan objek wisata yang di Desa Sepakung. Bagi penelitian selanjutnya diharapkan melakukan identifikasi kendala secara lebih detail dalam pengelolaan BUMDes serta memperluas narasumber guna untuk mendapatkan informasi yang lengkap.
PENGARUH PENDIDIKAN ETIKA BISNIS, RELIGIUSITAS, GENDER, DAN PERFORMA AKADEMIK TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Agustinus, Hendy
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.v4i2.24706

Abstract

This study aims to examine whether there is influence of business ethics education, gender, religiosity, and Academic Performance of the Ethical Perceptions of accounting students who have worked in the city of Semarang. Independent variables in this research are business ethics education, gender, religiosity, and Academic Performance. The sample was taken by using purposive technique and obtained 90 respondents. The result of different test of independent sampl t-test shows that there is a significant difference between students who have not and have taken etbis courses on their ethical perception in making decision. There is a significant difference between students who have a GPA above or equal to 3.3 with students who have GPA below 3.3 on their ethical perceptions of decision making There is no significant difference between male and female students on their ethical perceptions in making decisions. There is a significant difference between students who have high degree of religiosity with students who have a low degree of religiosity their ethical perceptions in making decisions. Key words: Ethical Perception, Academic Performance, Religiusity, Gender, Business Ethics Education.
REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109 Handayani, Fian; Yulinartati, Yulinartati; Probowulan, Diyah
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.v4i2.25890

Abstract

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order  to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.

Page 17 of 90 | Total Record : 891

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