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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 891 Documents
PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty Febrianty; Divianto Divianto
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.v1i3.11318

Abstract

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported. Keywords: Understanding, SME, financial statements, SAK ETAP
PENGARUH KUALITAS PELAYANAN DAN KEPATUHAN BAYAR PAJAK KENDARAAN PRIBADI TERHADAP KEPUASAN PELAYANAN Hendra Hadiwijaya
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.v1i3.11714

Abstract

Influence Service Quality And Compliance Pay Private Vehicle Tax Service Satisfaction. This study aims to determine and analyze the magnitude of the influence of Service Quality and Compliance Pay Private Vehicle tax partially and simultaneously to Satisfaction Satisfaction Personal Vehicle Tax Service at UPTD Palembang Regional Revenue Office of South Sumatra Province. Methods of data analysis using multiple regression analysis with SPSS program assistance (Statistics for Product and ServiceSolution). The results showed that the Quality of Service and Compliance Pay Private Vehicle tax significantly partially and simultaneously affect Service Satisfaction. Quality of Service dominant influence on Satisfaction Satisfaction Personal Vehicle Tax Service at UPTD Palembang Regional Revenue Service of South Sumatra Province.
ANALYSIS CONTROL SUPPLIES RAW MATERIALS WITH THE EOQ METHODS IN THE SMOOTHNESS OF THE PRODUCTION PROCESS Muhammad Syarif Hidayatullah Elmas
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.v1i3.11783

Abstract

This study aims to know how the raw material inventory control zinc aluminum UD. Pribumi and to know the difference between the cost of inventory by UD. Pribumi and inventory costs of raw materials, according to calculations control analysis of raw materials. The data collection technique used was the study of literature and field research, whereas data analysis tools used determination of the Safety Stock, Order Quantity Calculation using Economic Order Quantity (EOQ), TIC and Maximum Inventory. From the analysis and discussion, the total cost of inventory for raw material zinc aluminum company spent on is Rp 13,326,326.2, - greater than using EOQ calculation of only Rp 6,538,820.19, - thereby save on inventory costs if the company is using EOQ method.
PENGARUH KEPEMIMPINAN DELEGATIF TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN JEMBER Dony Wisnu Prasetya; Inti Wasiati; Abdul Kholiq Azhari
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.v1i3.11835

Abstract

Abstract Kinerja  karyawan  merupakan  suatu  tindakan yang  dilakukan  karyawan  dalam  melaksanakan  pekerjaan  yang  diberikan perusahaan. Penelitian ini merupakan penelitian dengan menggunakan data kuantitatif. Teknik pengumpulan data yang digunakan adalah kuesioner, wawancara, dan observasi. Populasi dalam penelitian ini adalah seluruh pegawai di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember kecuali kepala dinas, sejumlah 33 orang. Teknik sampling dalam penelitian ini menggunakan sampel jenuh dengan jumlah pegawai selain Kepala Dinas di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember sebanyak 33 orang. Analisis data yang digunakan untuk menjawab hipotesis yang diajukan adalah korelasi rank spearman dengan bantuan paket software SPSS 17.0.Hasil penelitian menunjukkan bahwa kepemimpinan delegatif mempunyai hubungan yang signifikan dengan kinerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember. Tingkat hubungan kuat ditunjukkan dengan nilai koefisien korelasi sebesar 0,646. Selanjutnya, signifikansi hasil korelasi ditunjukkan dengan nilai probabilitas signifikansi (0,000) yang lebih kecil dari taraf signifikansi (α = 0,05) dan nilai t hitung (4,711) yang lebih besar dari t tabel (2,040). Sehingga, hipotesis yang menyatakan bahwa ada pengaruh kepemimpinan delegatif terhadap kinerja pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember terbukti kebenarannya atau Ha diterima. Kata Kunci: kepemimpinan delegatif dan kinerja pegawaiAbstracWork performance is an act committed employees in carrying out the work provided by the company. This research is using quantitative data. Data collection techniques used questionnaires, interviews, and observations. The populations in this study were all employees in The Official Residence and Civil Register Jember Regencyexcept heads office, some 33 people. Sampling in this study using a census with the number of employees in The Official Residence and Civil Register Jember Regencyas many as 33 people. Analysis of the data used to answer the hypothesis is Spearman rank correlation with the help of SPSS 17.0 software package.The results showed that delegative leadership has a significant correlation with the work performance of employees at The Official Residence and Civil Register Jember Regency. Level demonstrated a strong relationship with a correlation coefficient of 0,646. Furthermore, the significance of the correlation results indicated the significance probability value (0,000) smaller than the significance level (α = 0,05) and the value of t test (4,711) is greater than t table (2,040). Thus, the hypothesis that there is a delegative leadership have significant effect to the work performance of employees at the The Official Residence and Civil Register Jember Regencyunsubstantiated or Ha accepted. Keywords: delegative leadership and work performance
THE INFLUENCE OF CULTURE AND MOTIVATION TO DECISION ENTREPRENEURSHIP Tarsisius Kana
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.v1i3.11899

Abstract

The Influence of Culture and Motivation to Decision Entrepreneurship (Studies in Student faculty of Economics and Business, Musamus University 2012 & 2013). The research aims to determine the influence of culture and motivation to decision enterpreneurship in students of the Faculty of Economics and Business, Musamus University 2012 & 2013. The sample of this research were 83 respondents drawn from each department management, accounting and economic development with the sampling method is purposive sampling. The analysis technique used is multiple linear regression.From the results of multiple linear regression analysis that has been processed in the obtained equation Y = 24,354 + 0,356 (X1) + 0,430 (X2) + e.  From the result of testing the hypothesis that the T test and F test showed that the variables of culture and motivation influence and significant effect partially and significantly partially or simultaneously to the decision enterpreneurship to the students of the Faculty Economics and Business, University of Musamus Merauke force in 2012 and 2013. This is evidenced by the tvalue Culture (X1) 2.992 > ttable significant level of 1.6638 with 0.004 < 0.1 so that Ha accepted H0 is rejected. Motivation tvalue (X2) 4,704 > ttable 1.6638 with a significant level  of 0.000 < 0.1 so that Ha accepted H0 is rejected. Then 21.186 Fcount> Ftable 3,11 with a significant level of 0.000 < 0.1 so that Ha accepted H0 is rejected. Value Adjusted R Square is 0.330, which means all of these variables together influence the decision amounted to 33%, while 67% are influenced by other variables not examined in the study.
THE EFFECT OF LOCATION AND FACILITIES SERVICES USER SATISFACTION CONTAINER LOADING AND UNLOADING IN PORT OF INDONESIA IV (Persero) BRANCH MERAUKE Tarsisius Kana
International Journal of Social Science and Business Vol. 2 No. 1 (2018): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v2i1.11900

Abstract

The Influence of Location and Facilities Against Satisfaction of Container Unloading Service User at PT Pelabuhan Indonesia IV (Persero) Merauke Branch.This study aims to determine how much influence the location and facilities to the satisfaction of service users. Locations have indicators: access, visibility, traffic and facilities have indicators: organizational characteristics and objectives, land availability and space and space requirements, flexibility, aesthetic factors, communities and the environment, construction and operation costs while service user satisfaction has indicators: customer satisfaction , dimensions of customer satisfaction, confirmation of expectations, repurchase interest, willingness to recommend, customer dissatisfaction.The method used in this research is quantitative method by using the technique of processing descriptive data, data collecting technique with interviews, questionnaires and literature study. Sampling technique used incidental sampling. The measurement using likert scale and processed using SPSS version 23 program to calculate the validity and reliability test, calculate hypothesis test that is t test, f test and coefficient of determination. The result of research shows that location and facility variables together have a positive influence on service user satisfaction at PT Pelabuhan Indonesia IV (Persero) Merauke Branch. This can be proven from the result of F count 39.984> 3.11 with significance level 0.000 ≤ 0.05, then Ho is rejected Ha accepted. Itcan be concluded there is a positive and significant relationship between location and facility to the satisfaction of service users of loading and unloading of containers at PT Pelabuhan Indonesia IV (Persero) Merauke Branch.The result of research shows that location and facility variables together have a positive influence on service user satisfaction at PT Pelabuhan Indonesia IV (Persero) Merauke Branch. This can be proven from the result of F count 39.984> 3.11 with significance level 0.000 ≤ 0.05, then Ho is rejected Ha accepted. It can be concluded there is a positive and significant relationship between location and facility to the satisfaction of service users of loading and unloading of containers at PT Pelabuhan Indonesia IV (Persero) Merauke Branch.
DEVELOPMENT OF SMALL MEDIUM INDUSTRY SECTOR OF CUSTOMS IN KLUNGKUNG REGENCY I Gusti Ayu Purnamawati
International Journal of Social Science and Business Vol. 1 No. 4 (2017): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i4.12005

Abstract

The main objectives of this research are: development of small and medium industries of wayang kamasan in Klungkung Regency in terms of: 1. Field of production; 2. Field Management; 3. Field of Cooperation and Licensing. Research methods used in the achievement of these objectives in the form of qualitative methods and data collection through interviews, observation and literature study. The results showed that: (1) Socialization of insight in the field of production, management, cooperation, and permission made by Disperindag Klungkung Regency get positive response from craftsmen; (2) In the selection of raw materials, the preparation of the list of products, finishing, design and packaging, including the preparation of the contract of sale and purchase agreement has been started by the craftsmen. (3) The high participation level of the community has a positive impact on the research implementation, as seen from the training and production and entrepreneurship training, cooperation and management of UBK licensing can run well.
EFFECT OF CAPITAL DEQUACY RATIO AND NON PERFORMING FINANCING ON RETURN ON ASSET IN PT. BANK RAKYAT INDONESIA (BRI) SYARIAH PERIOD 2012-2016 Udik Jatmiko; Srikalimah Srikalimah; Doni Fitriyanto
International Journal of Social Science and Business Vol. 1 No. 4 (2017): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i4.12038

Abstract

The purpose of this study to analyze and determine the effect between Capital Adequacy Ratio and Non Performing Financing on Return On Asset At PT. Bank Rakyat Indonesia (BRI) Syariah Period 2012-2016. The research framework is taken from the financial statements at PT. Bank Rakyat Indonesia (Persero) Tbk. Taken from the Indonesia Stock Exchange for the last 5 (five) periods of 2012, 2013, 2014, 2015 and 2016. The research approach used is a quantitative approach, the method of analyzing data, among others: (1) Multiple Linear Regression Analysis, 2) F Test Analysis, (3) Test T. (4) Determinant Coefficient Test. The results obtained that Capital Adequacy Ratio (CAR) partially significant positive effect on Return On Assets (ROA) in PT. Bank Rakyat Indonesia Syariah Period 2012-2016. Non Performing Financing (NPF) ratio has no effect on Return On Asset (ROA) in PT. Bank Rakyat Indonesia Syariah Period 2012-2016.Capital Adequacy Ratio and Non Performing Financing simultaneously have a really significant effect on Return On Assets at PT. Bank Rakyat Indonesia Syariah.
IMPROVING THE QUALITY OF HANDICRAFT PRODUCTS OF ENDEK WEAVING FROM DESIGN DIMENSIONS AND PRODUCTION PROCESSES TO SUPPORT THE CONSUMER PURCHASE DECISIONS AND THE EFFECT ON THE EXISTENCE OF RURAL CREATIVE INDUSTRIES Ni Ketut Sari Adnyani
International Journal of Social Science and Business Vol. 1 No. 4 (2017): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i4.12114

Abstract

Abstract- Background of this research is to know: (1) design pattern and production process developed by weaving SMEs in Gelgel and Sampalan Village; (2) the carrying capacity of product quality to the consumer's decision to conduct buying activity; (3) The existence of weaving SMEs with strategies in production and management. The effectiveness of the development of endek endek handicraft business should deserve important attention to be productive so that it succeeds in increasing production capacity and business management. Methods and design of research in the form of integrated simulation system modeling design, The influence of all forms of potential arrangement of hand crafted endek belt weaving with environmentally friendly way. The result of the research, design pattern and production process developed by weaving SMEs in Gelgel and Sampalan Village continue to be developed and successfully applied some computer design innovation which offer different style with other craftsman including production process always have monitoring by weaving owner to keep product quality starting from the beginning up to the finishing stage. The high market demand is supported from one of them due to the quality of the products produced by weaving in Gelgel and Sampalan region. Strategies in the field of production and management have a significant influence on the increase in activity penjulan and existence of a company that became known by consumers of endek cloth lovers.Keywords: Endek, Gelgel, quality, management, improvement, craftsman, production, ikat, Sampalan. 
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAIN KEMEJA POLOSHIRT MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DI PT BINA BUSANA INTERNUSA Khoirun Nissa; M Tirtana Siregar
International Journal of Social Science and Business Vol. 1 No. 4 (2017): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i4.12169

Abstract

PT.Bina Busana Internusa adalah perusahaan yang bergerak dibidang garmen dengan memproduksi kemaja pria & wanita dan seragam kerja khususnya pada Kain kemeja poloshirt yang membutuhkan pengendalian persediaan bahan baku yang baik dan tepat. Produk yang akan diteliti adalah kain kemeja poloshirt. Permasalahan yang terjadi di kain kemeja poloshirt adalah keterlambatan datangnya bahan baku selama 4 hari. Penelitian ini bertujuan untuk mengendalikan persediaan bahan baku menggunakan metode EOQ di PT Bina Busana Internusa. Penelitian ini menggunakan metode EOQ untuk mengetahui total biaya persediaan. Data yang dibutuhkan pada penelitian ini yaitu jumlah pembeliaan bahan baku, jumlah penggunaan bahan baku, biaya simpan, biaya pemesanan, lead time dan frekuensi pemesanan . Hasil yang diperoleh dari metode EOQ yaitu terjadi perbaikan pada pembelian bahan baku, total biaya persediaan bahan baku, frekuensi pemesanan, safety stock dan reorder point. Nilai pembeliaan bahan baku sebesar 1.313,167 kg menjadi 1.837 kg. Nilai total biaya persediaan bahan baku sebesar Rp 2.447.395 menjadi Rp. 2.315.356. Nilai Frekuensi pemesanan sebesar 24 kali menjadi 17 kali. Safety stock yang di hasilkan dari metode EOQ sebesar 749,91 kg. Reorder point yang dihasilkan dari metode EOQ sebesar 969 kg. Oleh karena itu, perusahaan disarankan untuk menimasi total biaya persediaan bahan baku.

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