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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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Corporate Social Responsibility of PT. Kalimantan Sawit Kusuma to Improves Local People Welfare Rinto Alexandro; Merisa Oktaria
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.24714

Abstract

Corporate Social Responsibility (CSR) is a form of commitment, concern and responsibility of the company to the external environment of the company through various activities. This research aims to analyze the impact of CSR implementation on the welfare of local communities. Data analysis using the Spradley model of domain analysis, taxonomy and components, cultural theme analysis. The results of the research stated that PT. KSK has implemented CSR programs in the field of education, that is providing scholarships and giving goods of stationery equipment, as well as assistance for village library  and carried out gradually. In the field of health that is building clean water drill wells, building posyandu and free health checks and carrying out CSR programs in the field of infrastructure, that is by carrying out repairs of village's road and village's waterway (drainase). With the implementation of csr program, balai riam sub-district community feels much better than before, but for the recruitment of the surrounding community to be part of PT. KSK is still not fully implemented because the level of education owned by the surrounding community is still low and does not meet the criteria of hr recruitment of PT. KSK. So this research has social implications that play a role in improving the progress of people's lives around the company.
Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Praktik Manajemen Laba di Perusahaan Publik Sektor Barang Konsumsi Periode 2014-2018 Andreas Cahyadi; Arthik Davianti
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
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.
The Role of Growth Opportunity and Internal Factor Toward Capital Structure of Manufacturing Company Member in Jakarta Islamic Index Wafa Anggraeny; Robiyanto Robiyanto
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.24990

Abstract

The study aimed to analyze the factors that determined the capital structure of the manufacturing companies listed in the Jakarta Islamic Index (JII) from the period of 2015 to 2018. The independent variables in this study were profitability, asset structure, company size, and growth opportunity. The samples were taken by using the purposive sampling method and obtained 10 companies as research samples. Data analysis techniques use a regression analysis of data panel. The results of the regression panel in this study showed that profitability had a significant positive effect on capital structure. The asset structure, firm size and growth opportunity variables do not significantly influence the company's capital structure. This research implies that companies need to pay attention to profitability variable in determining capital structure.
The Effect Investment, Funding, and Dividend Policy Toward the Company Value Alfi Syahri; Robiyanto Robiyanto
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.24991

Abstract

This study aims to analyze the effect of financial policy consisting of investment policies proxied by Total Asset Growth (TAG) and Market Book to Asset (MBAR), funding policies proxied by Debt to Equity Ratio (DER) and dividend policies proxied by the Dividend Payout Ratio (DPR) on the value of companies proxied by Price to Earning Ratio (PER) and Price to Book Value (PBV). The research method used in this study is panel regression analysis. Furthermore, the data in this study presented as quantitative data. The data is taken from secondary data in the form of panel data listed from 2015 to 2018 research periods. The findings showed that financial policy has a significant impact on firm value.
Prospects of Infrastructure Development in the Perspective of Economic Growth Bagus Ardiansyah; R. Dwi Harwin Kusmaryo; Muhamad Fathul Muin
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.25168

Abstract

Infrastructure is one of the primary parts to drive economic growth. An area with adequate infrastructure will have good and stable economic growth. West Nusa Tenggara Province, as one of the disaster-prone areas, is facing significant problems in development, especially related to infrastructure and economic growth. After the disaster in 2018, the economy of West Nusa Tenggara Province has a sharp contraction to the negative value. Therefore, this study aims to analyze the prospects for infrastructure development to boost economic growth in the province of West Nusa Tenggara with panel data analysis. The results show that the infrastructures of electricity, water infrastructures, schools, health facilities, and capital expenditure have positive and significant effects on economic growth, while the length of the road has no significant effect. The effort to boost economic growth, the infrastructure development must be focused on the non-mining and non-quarrying sector. Also, areas with high earthquake potential must be considered to build earthquake-resistant infrastructure. For the road, it needs to improve the quality, just not the quantity.
The Effect of Servant Leadership on Lecturer Performance Through Trust in Leader as A Mediation Variable Herson Keradjaan; Jullie Jeannete Sondakh; Hendra Novie Tawaas; Jacky SB Sumarauw
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
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 
Comparative Study on Indonesian and Philippine Marine Exploitation and The Fish Consumption Roche Christine C. Angeles; Sharon Mendoza-Dreisbach
International Journal of Social Science and Business Vol. 4 No. 4 (2020): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i4.25685

Abstract

Indonesia and the Philippines are the two biggest archipelagic countries in the world spanning more than 25,000 islands. This made both states rich in marine natural resources and were considered to be the global centers of marine biodiversity. With the said availability of aquatic resources, both countries have also experienced the exploitation of these assets by people aiming to make profit from overfishing and illegal, unreported, and unregulated fishing practices. As such, the authors saw the merit of exploring the recently-implemented policies of both countries aiming to protect and preserve their marine natural resources. These were vital in assessing its effects on the human consumption of fisheries and triangulating the effectivity and efficiency of the said aquatic-related public policies. This study presented the concrete actions that both Indonesia and the Philippines took to battle illegal poaching by Chinese fishermen in the latter’s waters, prevent the marine exploitation of fishing operations from the former, and the establishment of community-based marine preservations that gave permanent employment to its population and improved their way of living.
The Influence of E-Trust, User’s Experiences, and Brand Equity on Gen Z Female Customers E-Loyalty Towards Imported Cosmetics Brands Through Customers E-Satisfaction Retno Tri Handayani; Annie Susanto
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25727

Abstract

In this era, globalization as well as the emergence of technology has led to online shopping trend especially among Generation Z who could not be separated from technology. This trend has also created an open market for countries to distribute their products. In any online businesses, e-loyalty and e-trust have been some of the important issues that might create obstacles on having long-term profits because lack of/low customer loyalty. Therefore, this study aimed at analysing and finding the influence of E-Trust, User’s Experiences, and Brand Equity on Gen Z female Customers’ E-Loyalty towards imported cosmetics brands through Customers’ E-Satisfaction. The population of this study was Gen Z female community in Indonesia with the samples of 200 respondents taken by non-probability sampling technique. The qualitative method used in this study was supported by the data collection through questionnaires spread in three areas; Central Java, West Java and outside Java. The data analysis method used was multiple linear regression analysis. The result showed that E-Trust in this study did not have a positive effect on Customers’ E-satisfaction while User’s Experiences and Brand Equity had positive effects on Customers’ E-Satisfaction. Other than that, Customers’ E-Satisfactions did not mediate the influence of E-Trust, User’s Experiences and Brand Equity on Customers’ Loyalty.
Rekonstruksi Laporan Keuangan Masjid Jami’ Darussalam Glenmore Berdasarkan PSAK No.109 Fian Handayani; Yulinartati Yulinartati; Diyah Probowulan
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
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.
Strategi Pemasaran Berdasarkan Analisis SWOT pada Mini Market di Mutiara Mart Rowotengah Jember Reza F.; Budi Santoso; Eka Dewi
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25891

Abstract

Tujuan penelitian ini adalah untuk mengetahui kekuatan, kelemahan, peluang, ancaman, untuk menyusun IFAS (Internal Factor Analysis Summary) dan EFAS (Eksternal Factor Analysis Summary). Penelitian ini merupakan jenis kualitatif deskriptif dengan menggunakan metode analisis SWOT yaitu analisis yang mengidentifikasi faktor internal dan eksternal perusahaan. Pengumpulan data dilakukan melalui wawancara,kepada Informan Kunci dan Informan Utama Mutiara Mart Rowotengah Jember. Hasil Matrik IE didapatkan posisi Mutiara Mart Rowotengah Jember yaitu berada pada kuadran IV yang bertanda asterisk (3,05:2,6). yang berarti pada strategi stabilitas, strategi yang diterapkan meningkatkan kualitas produk, memepertahankan harga dan ketersediaan produk yang ada, mengembangkan promosi dengan memanfaatkan teknologi yang lebih canggih. Hasil dari Matrik SWOT Mutiara Mart ini mempunyai strategi pertama yaitu strategi S-O dimana strategi ini memanfaatkan kekuatan perusahaan untuk meraih peluang yang ada pada lingkungan luar, guna memperoleh keuntungan bagi perusahaan, berikut beberapa strateginya, kelengkapan produk tetap dijaga, memanfaatkan lokasi yang strategis untuk membuka cabang serta menarik konsumen, meningkatkan kualitas pelayanan

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