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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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Pengaruh Partisipasi Pemakai Sistem Informasi, Kemampuan Pemakai Sistem Informasi, Ukuran Organisasi terhadap Kinerja Sistem Informasi Akuntansi Indra Fatmawati; Dwi Cahyono; Astrid Maharani
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17159

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi sistem informasi pengguna, kemampuan pengguna sistem informasi, ukuran organisasi terhadap kinerja sistem informasi akuntansi (studi empiris pada OPD (organisasi daerah Kabupaten Lumajang). Dalam penelitian ini adalah karyawan / karyawan & karyawan pengguna teknologi informasi di Kantor Wilayah (Perangkat Daerah) Kabupaten Lumajang, berjumlah 50 orang. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Uji hipotesis yang digunakan adalah uji t, uji F dan koefisien tekad. Hasil penelitian menunjukkan bahwa partisipasi pengguna sistem informasi berpengaruh pada kinerja SIA (Organisasi Perangkat Daerah) OPD Kabupaten Lumajang. Kemampuan pengguna sistem mempengaruhi kinerja SIA (Organisasi Perangkat Daerah) Kabupaten Lumajang. Ukuran organisasi memengaruhi kinerja OPD SIA (Organisasi Perangkat Daerah) Kabupaten Lumajang
Peranan Biaya Kualitas dalam Mendukung Pengendalian Kualitas Produk pada UD. Mutiara Rasa Jember Isnay Jannatur Rizka
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17160

Abstract

Penelitian mengenai Peranan Biaya Kualitas Dalam Mendukung Pengendalian Kualitas Produk Pada UD. Mutiara Rasa Jember merupakan studi kasus pada perusahaan. Tujuan yang ingin dicapai yaitu untuk mengetahui Laporan Biaya Kualitas dalam mendukung Pengendalian Kualitas Produk pada UD. Mutiara Rasa Jember. Metode penelitian laporan data yang digunakan dengan cara mengidentifikasi biaya-biaya untuk menyusun laporan biaya kualitas. Dari hasil laporan biaya kualitas yang diperoleh informasi bahwa biaya kualitas total besarnya berbeda dan cenderung menurun terhadap presentase penjualan. Hasil penelitian menunjukan bahwa usaha peningkatan kualitas, dari pada melakukan kesalahan atau pengerjaan ulang lebih baik melakukan tindakan-tindakan pencegahan untuk mdenghindari kualitas rendah. Sehingga perusahaan dapat meningkatkan atau mempertahankan kepuasan konsumen
Analisis Perlakuan Akuntansi Zakat pada Lembaga Amil Zakat Baitul Maal Hidayatullah (BMH) Kabupaten Bondowoso Imas Novita Mayangsari; Dania Puspitasari
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17161

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perlakuan akuntansi pengelolaan zakat pada Lembaga Amil Zakat BMH Kabupaten Bondowoso. BMH sebagai entitas ekonomi lembaga pengelolaan zakat membutuhkan suatu standart0akuntansi baku untuk pencatatan, pengukuran, dan penyajian laporan keuangannya.  Metode penelitian yang digunakan adalah metode analisa deskriptif yaitu penerapan laporan keuangan yang meliputi analisis0terhadap pengakuan, pengukuran, pengungkapan dan pelaporanya. Hal ini dilakukan karena sampai saat ini belum terdapat standar akuntansi untuk lembaga amil zakat yang dikelola oleh lembaga tersebut. Hasil penelitian0ini dapat diungkapakan bahwa saat ini penerapan akuntansi di BMH Kabupaten Bondowoso masih belum menerapkan akuntansi zakat sesuai dengan yang ditetapkan oleh PSAK No.109 dalam hal pelaporan keuangannya
Tourism Perception of General Toilet Hygiene in Objects and Tourist Attractions in Bali I Wayan Sunarsa; Nyoma Dini Andiani
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17162

Abstract

This study aims to determine the perception of tourists on the cleanliness of public toilets in Tourist Objects and Attractions in Bali. The population of this study is all public toilets that are spread on the attractiveness of tourism in all districts and cities in Bali. The toilet samples used were 20 public toilets and a sample of 10 respondents from each toilet or equal to 200 people. Data collection methods used are interviews, observations, and questionnaires. Data analysis techniques used are qualitative descriptive and analysis of interest and performance levels. The results showed that tourists' perception of the cleanliness of public toilets on tourist objects and attractions in Bali was 2.18, which meant that the toilets were less clean. Tourist comments show smelly, dirty toilets, no tissue and no soap. The level of suitability between experience and tourist expectations of cleanliness and public toilet facilities at tourist attractions in Bali is 47%. This shows that only 47% of tourist expectations can be met. While the remaining 53% cannot be fulfilled
The Improvement of Student Learning Outcomes at SMKN 5 Jember Yayuk Widhyawati; Muhammad Dimyati; Hary Sulaksono
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17163

Abstract

The quality of education in a school, one of which can be seen from the learning outcomes of its students. Student learning outcomes at SMKN 5 Jember can be measured from four factors, such as: learning environment, teacher competency, learning method and student absorption in receiving lessons. Based on the explanation above, the formulation of the problem in this study is how is the influence of the learning environment, teacher competency, learning methods and student absorption in receiving lessons on student learning outcomes at SMKN 5 Jember. This study aims to examine whether there is an influence of /the learning environment, teacher competence, learning methods and student absorption in receiving lessons on student learning outcomes at SMKN 5 Jember. The population of this study were students of SMKN 5 Jember 2017/2018 academic year. In this study, researchers will use accidental sampling. Accidental sampling is a chance-based sample determination technique, that anyone who happens to meet with a researcher can be used as a sample, if it is seen by someone who happens to be a suitable data source. In this study, researchers took a sample of 30 respondents, because this study uses multiple linear regression analysis SPSS version 16 application. Based on data analysis shows that the learning environment has a significant effect on student learning outcomes at SMKN 5 Jember. Whereas teacher competency, learning method and student absorption in accepting lessons do not give effect to student learning outcomes at SMKN 5 Jember.
The Influence of Green Marketing, Attribute Tourism Products, E-Wom The Visit Decision Muhammad Syarif Hidayatullah Elmas
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17254

Abstract

The research was done in Probolinggo aimed at to investigate the influence among variables green marketing, attribute tourism products, and e-wom on the variables of decision visit tourism objects in Probolinggo. The model of the research uses quantitative with a descriptive model. A values that is green marketing, attribute tourism products, and e-wom as the independent variable and decisions visit as dependent variable. A population that is used all visitors tourism objects in Probolinggo on October 2018 with samples from 80 people. The determination use random sample of sampling. The result of the research show significance value of green marketing is 0,003, attribute tourism products is 0,000, and e-wom is 0,690. So that variable green marketing, attribute tourism products significant its impacts to decision visit, while e-wom influential insignificant of the decision visit
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja terhadap Komitmen Karyawan dengan Motivasi sebagai Variabel Intervening Ni Wayan Mega Sari Apri Yani
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17338

Abstract

LPD dikonsepsikan sebagai lembaga desa adat yang merupakan unit operasional serta berfungsi sebagai wadah kekayaan desa adat yang berupa uang atau surat-surat berharga lainnya. LPD Desa Adat Kedonganan dituntut untuk memiliki sumber daya manusia yang berkualitas. Tantangan isu global saat ini yang berujung pada persaingan bebas juga menuntut adanya kualitas yang mendalam terhadap keberadaan sumber daya manusia, untuk memperoleh kualitas yang diinginkan patut dicermati lebih mendalam bagaimana keberadaan dari motivasi dan komitmen dari karyawan pada LPD Desa Adat Kedonganan dengan mengaitkan pada efektivitas gaya kepemimpinan serta lingkungan kerja pada perusahaan yang bersangkutan yakni LPD Desa Adat Kedonganan. Penelitian ini menggunakan teknik analisis jalur (path analysis)  dengan 54 responden yang meneliti tentang pengaruh langsung dan tidak langsung variabel gaya kepemimpinan dan lingkungan kerja terhadap komitmen karyawan dengan motivasi sebagai variabel intervening pada LPD Desa Adat Kedonganan, Kabupaten Badung. Dalam penelitian ini juga ditemukan bahwa motivasi menjadi variabel penghubung yang positif antara gaya kepemimpinan dan lingkungan kerja  terhadap komitmen karyawan pada LPD Desa Adat Kedonganan, Badung
Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Nabila Zubaidi; Dwi Cahyono; Astrid Maharani
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.17579

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia dan penggunaan teknologi informasi pada kualitas laporan keuangan (studi kasus di Dinas Pendidikan dan Kebudayaan Situbondo dan Biro Layanan Informasi dan Komunikasi). Sampel dalam penelitian ini adalah karyawan / karyawan & karyawan pengguna teknologi informasi di tiga bank syariah situbondo, yang berjumlah 99 orang. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda. Uji hipotesis yang digunakan adalah uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Kompetensi SDM berpengaruh terhadap Kualitas Laporan Keuangan di Kantor Pendidikan dan Kebudayaan Situbondo dan Biro Layanan Informasi dan Komunikasi. Pemanfaatan Teknologi Informasi mempengaruhi Kualitas Laporan Keuangan di Kantor Pendidikan dan Kebudayaan Situbondo dan Biro Layanan Informasi dan Komunikasi.
The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency Luh Kartika Ningsih; Ni Luh Putu Eka Yudi Prastiwi; Ni Made Sri Ayuni
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.17580

Abstract

This study aims to determine the role of Organizational Culture based on Tri Hita Karana in the effort to realize Organizational Performance by taking into account other factors such as Human Resource Management, Total Quality Management, and Employee Performance. This study uses a quantitative approach. The data analysis technique used in this study is a structural equation model (SEM) based on variance or Component based SEM, known as Partial Least Square (PLS) Visual version 3.2.7. The number of samples used was 48 people with t-table values for significance levels α = 0.05 and degree of freedom (df) = 46 is 2.58. The results show that there are two relationships that show significant results, namely the role of Organizational Culture based on Tri Hita Karana on Employee Performance has a value of 17.353 with t-statistics > t-table (17.353 > 2.58). And the same results are also shown in the relationship between Total Quality Management and Organizational Performance with a value of 8.232 > 2.58. Different results are shown in 4 other relationships, namely the influence of the organization's culture on organizational performance, the influence of HRM on organizational performance, the influence of HRM on employee performance, and the influence of total quality management on employee performance with t-statistics < t- table (0.220 < 2.58), (0.544 < 2.58), (0.866 < 2.58), and (0.553 < 2.58). From the results of this study it can be seen that there are still several factors that have not been able to provide a significant value on organizational performance in the PDAM Buleleng.
Effect of Government Expenditures and Banking Loan Distribution on the Performance of Human Resource Development in Papua Province Hendricus Lembang
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.17581

Abstract

The research aims to analyze government expenditure on capital spending and bank loan as well as to determine whether it has positive and significant effects on the Human Development Index (HDI) in Papua Province. The method is a quantitative study using a quantitive approach (deductive) to test the hypothesis and explain the causal relationship among panel variables (explanatory research). Data analysis techniques in the form of pooled data. Time series data were taken from 2005 to 2012 and the cross  section data consisting of 19 regioncies and 1 city in Papua Province. The research results about the local government expenditure indicate that 10 the capital expenditure has positive and significant direct effect on an increase in private investment, educational level, employment recruitment and HDI, 2) the bank consumer loan distribution has positive and significant effect on the labor absorption,  3) the private investment has positive but not significant impact on educational level; it has positive and direct significant impact in the labor absorption, 4) the level of education has positive and direct significant impact on the employment recruitment and HDI, 5) labor absorption has positive and direct significant impact in the HDI.

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