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INDONESIA
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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EFFECT OF QUALITY OF CSR DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Budi Santoso; Yosefa Sayekti; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10525

Abstract

ABSTRACTThis research was conducted on mining companies listed in Indonesia Stock Exchange in 2012-2015, using qualitative measurement of CSR disclosure. This study aims to examine the effect of CSR disclosure quality on the financial performance of mining companies in BEI through web.IDX. Sampling method in this research is purposive sampling method 100 Mining company. The analyzes used include instrument test data (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedasticity test), and hypothesis test (F test, t test, coefficient of determination). Research Results The quality of CSR disclosure positively affects the accounting performance (ROA) of mining companies in BEI period 2012-2015.Keywords: Quality of CSR Disclosure, ROA
Creative Business Financial Literacy in Yogyakarta Dwitya Aribawa; Ignatia Ryana Widyatini
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10528

Abstract

Small and medium scale businesses (SMEs) have relatively difficulty in increasing their business scale. Financial literacy is a fundamental factor for economic growth and financial stability. The implementation of the AEC in 2016 shows a shift in global economic competition in South East Asia stressing much on value added economics. Indonesia Creative Economy Agency has projecting the creative economy as one of essential element to foster economic growth and sustainable development through this globalization changes Creativity must be supported by a strong foundation of management to create a competitive advantage in business. There is no research or survey in Indonesia that specifically explore the financial literacy roles for the company, in this study corporate financial literacy can be seen from the point of view of the owner and / or manager of company. Following importance of financial literacy to development of business development, this research aim to explore the important factors that affect as the foundation of financial literacy level of business owners that works on creative sectors in Special District of Yogyakarta areas. The result of this research shown firm demographic, financial fraud intention, firm financial capability and firm financial condition partially and simultaneously influence financial literacy for Yogyakarta creative business. In macro aspect, good financial literacy leads to good financial decision making, this finding found relative vary on individual level studies. In this research, it also infer that low level of financial literacy lead to high degree of fraud intention. This research suggest to policy makers that increase financial literacy level will increase financial inclusion of the country itself. Financial knowledge escalation will effectively done through the synergy of stakeholders, which is government, academia, private sector (small and big firms) and civil society. 
EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND MANAGERIAL OWNERSHIP TO THE CORPORATE VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES: CASE ON INDONESIA STOCK EXCHANGE Mainatul Ilmi; Alwan Sri Kustono; Yosefa Sayekti
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10539

Abstract

ABSTRACTThis study aims to analyze the direct effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of corporate value, as well as to analyze the indirect effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of firm value through financial performance. The research method used is path analysis. The population in this study are all manufacturing companies listed on the BEI in 2011 - 2015, with members of the population are 146 companies. The sampling technique used purposive sampling technique, then obtained 61 companies that meet the criteria, so the total sample is 310 observations (firm - years).The result of the research shows that (1) Good corporate governance (GCG) has a significant positive effect to corporate financial performance. (2) Corporate social responsibility disclosure has positive significant effect to corporate financial performance. (3) Managerial ownership does not affect to corporate financial performance. (4) Good corporate governance (GCG) has a significant positive effect to corporate value. (5) Corporate social responsibility disclosure (CSRD) has no effect to corporate value. (6) Managerial ownership does not affect to the corporate value. (7) Financial performance has a significant positive effect to corporate value.Keywords: GCG, CSR Disclosure, managerial ownership, corporate value, financial performance.
INTERNALIZING VALUES OF JUSTICE IN MUDHARABAH FINANCING PRACTICES AND MUDHARABAH DEPOSITS Dyah Ayu Perwitasari; Ahmad Roziq; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10548

Abstract

This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shari'ah education has been intensively to mudharib, the management supervises it intensely on the mudharib-run business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice
ANALISIS PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN HANDPHONE ANDROID Srikalimah Srikalimah
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10581

Abstract

Handphone Android dengan perkembangan teknologi saat ini bukanlah menjadi suatu barang yang dianggap barang mewah, tetapi sudah menjadi kebutuhan dalam berkomunikasi. Untuk itu melalui penelitian ini bertujuan mengetahui perilaku konsumen dalam hal ini kalangan mahasiswa akuntansi di Universitas Islam Kadiri Kediri dalam pengambilan keputusan pembelian handphone android. Dalam penelitian ini populasinya adalah mahasiswa jurusan akuntansi di Universitas Islam Kadiri (UNISKA) Kediri yang memiliki handphone android. Teknik pengambilan sample menggunakan teknik non prabability sampling  sebanyak 100 orang. Instrumen pengumpulan data menggunakan penyebaran kuesioner sedangkan skala yang digunakan adalah skala likert. Data yang terkumpul kemudian dianalisis mengunakan program SPSS versi 16. Hasil penelitian menunjukkan bahwa Secara parsial variabel budaya (X1), sosial (X2), pribadi (X3) dan psikologi (X4) berpengaruh secara signifikan terhadap keputusan pembelian (Y) dengan tingkat kepercayaan 0,95%. Secara simultan (serentak) variabel budaya (X1), sosial (X2), pribadi (X3) dan psikologi (X4) berpengaruh secara signifikan terhadap keputusan pembelian (Y) dengan tingkat kepercayaan 0,95%. Variabel yang paling dominan mempengaruhi perilaku konsumen dalam hal ini mahasiswa akuntansi Uniska adalah variabel psikologi (X4) sebesar 69,5%.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia Molli Wahyuni; Ririn Eka Efriza
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10584

Abstract

 Penelitian ini bertujuan untuk membandingkan kinerja keuangan antara perbankan syariah  dan perbankan konvensional periode 2011-2014 di  Indonesia. Populasi pada penelitian ini adalah perbankan yang terdaftar di indonesia, yang berjumlah 12 bank konvensional dan 9 bank syariah, dan pengambilan sampel ditentukan dengan metode purposive sampling, Analisis statistik yang digunakan dalam penelitian ini adalah Menggunakan uji beda dua rata-rata (independent sample t-test). Parameter yang dugunakan untuk melakukan perbandingan kinerja keuangan perbankan adalah dengan menggunakan rasio keuangan yakni yang meliputi  capital adequacy ratio (CAR),  return on asset (ROA),  return on equity (ROE), non perfoming loans (NPL),  biaya operasional pendapatan operasional (BOPO), loan  to deposit ratio (LDR). Hasil penelitian menunjukkan bahwa secara keseluruhan atau rata-rata rasio yang ada maka terdapat perbedaan yang signifikan antara bank syariah dengan bank konvemsional. Namun secara keseluruhan kinerja perbankkan syariah lebih baik dibanding perbankan konvensional pada periode penelitian.
EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Mutimmah Rustianawati; Alwan Sri Kustono; Siti Maria Wardayati
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10592

Abstract

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditor's work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditor's Work, Supervision, Time Pressure
PT PRIMA LAYANAN NASIONAL ENJINIRING FAIR MARKET VALUE OF EQUITY ANALYSIS RELATED TO INITIAL PUBLIC OFFERING (IPO) PLAN BY RELATIVE VALUATION APPROACH Ahmad Rizani
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.10965

Abstract

PT Prima Layanan Nasional Enjiniring (PT PLN Enjiniring) plans to conduct an initial public offering in 2012 that is intended for business development. Purpose of this research was to estimate the fair market value of equity of PT PLN Enjiniring in the framework of an initial public offering. Fair market value of equity of PT PLN Enjiniring is acquired by using relative valuation method with multiple PER (price to earning ratio), PBV (price to book value) and PSR (price to sales ratio). Information used for this research come from two secondary data from financial reports and other information contained in the annual report 2008-2010 PT PLN Enjiniring years audited by public accountants, comperative financial reports, and company’s stock data comparison. The estimated fair market value of equity of PT PLN Enjiniring per December 31st 2011 by using the method of relative valuation is obtained indication the fair market value of equity amounting to Rp3.048.352.406.030
ANALYSIS OF APPLICATION AND RESPONSIBILTY OF CSR BASED ON ISLAM AT BANK JATIM SHARIA (CASE STUDY AT BANK JATIM SHARIA) Anis Dahniar Utami
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11084

Abstract

The concept of CSR aims to make a positive business activity with community activities so that no one is harmed from the existence of a company. So there must be awareness on the implementation of CSR is a shared responsibility to create harmony and harmony among stakeholders (Yusuf: 2010) CSR implementation in Indonesia is generally more applied by mining or manufacturing companies. But in its development, along with the global trend of CSR implementation, currently the company in the field of services such as banking has also presented aspects of social responsibility in the annual report. This is done not only by conventional banks but also by sharia banks. CSR turns out to be in harmony with the Islamic view of man in regard to himself and the social environment, can be presented with four axioms namely unity (tauhid), equilibrum, free will and responsibility. But in reality when we compare the concept of CSR in general, in addition to functioning as a value added for corporate image, CSR is budgeted and even become an annual program for the company. This research is expected to later be helpful when Bank Jatim Syariah has spin off. This research will also be able to provide information on the distribution and reporting process of CSR at Bank Jatim Syariah Keywords                        : CSR, CSR based On Islam, Islamic Bank, CSR Reporting, CSR Distributing
OPTIMALISASI HUMAN CAPASITY EMPOWERING UNTUK MENINGKATKAN EKSISTENSI SENTRA UKM TENUN IKAT KHAS KEDIRI BERBASIS DATA KEPUASAN KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION Erwin Putera Permana; Bambang Agus Sumantri
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11306

Abstract

Permasalah optimalisasi human capasity empowering untuk meningkatkan eksistensi sentra UKM tenun ikat khas kediri berbasis data kepuasan kerja dan komitmen organisasional terhadap turnover intention. Tujuan dari penelitian ini (1) Menguji pengaruh parsial dan pengaruh simultan (2) Menghasilkan gambaran Optimalisasi (3) Merancang pengelompokkan karakter. (4) Mendeskripsikan Optimalisasi (5) Menghasilkan referensi empiris Optimalisasi Human Capasity Empowering untuk Meningkatkan Power Full Sentra UKM Tenun Ikat Khas Kediri berdasarkan kepuasan kerja dan komitmen organisasional terhadap turnover intention Pengrajin (pemilik dan pekerja) UKM. Metode penelitian dengan teknik pengumpulan dan analisis data. Identifikasi data (jenis dan sumber data), objek penelitian adalah seluruh Pengrajin (pemilik dan pekerja) sentra tenun ikat Kelurahan Bandar Kidul di Kota Kediri. Populasi sebanyak 95 orang. Metode pengumpulan data primer dari hasil kuesioner tertutup dengan skala linkert berdimensi lima selanjutnya dijelaskan dengan statistik deskriptif.  Data primer dari hasil observasi dan wawancara. Sedangkan data sekunder dari dokumen-dokumen berkaitan Tenun Ikat di Sentra Pengrajin Tenun Ikat Bandar Kidul Kediri di Kota Kediri, Dinas Koperasi dan UKM Kota Kediri, Kadin Kota Kediri, Dinas Perdagangan, Pertambangan, dan Energi Kota Kediri dan Biro Pusat Statistik Kota Kediri. Metode analisis menggunakan statistik deskriptif dan analisis regresi. Hasil penelitian Pola kenyataan memiliki dominan pengaruh karena memiliki pengaruh 60%, sedangkan pola harapan memiliki pengaruh yang kurang dominan yaitu 46%. Sehingga dari dua pola ini perlu dilakukan penelitian dengan mencari variabel lain yang mempengaruhi. Responden  karakter  yang  berbeda  berdampak terhadap variatifnya hasil pengembangan teori tentang  potensi dari variabel X1, X2, dan Y yang digunakan yaitu:  sangat  rendah, rendah, cukup, dan tinggi. Sedangkan yang sangat tinggi tidak ada pada variabel kepuasan kerja (X1), komitmen organisasional (X2) dan turnover intention (Y). Disamping itu tingkat variatif juga dalam hal yang dialami, yaitu kenyataan tinggi, harapan tinggi, dan kenyataan sama dengan harapan. Pengembangan selanjutnya berkenaan Optimalisasi Human Capasity Empowering untuk meningkatkan power full sentra UKM melalui manifestasi 4 kecerdasan, yaitu: kecerdasan spiritual (nurani), kecerdasan fisik (disiplin), kecerdasan emosional (gairah), kecerdasan intelektual (visi).

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