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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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Pencatatan Transaksi pada Usaha Keluarga Skala Kecil dengan Pendekatan Socioemotional Wealth Ananda Eka Wardhani
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.v4i2.25892

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 Influence of IFRS Convergence on Relevance of Banking Company Accounting Information Value in Indonesia Stock Exchange Dwily Marlitah Djara
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.v4i3.25893

Abstract

This study aimed to examine whether the convergence of International Financial Reporting Standards (IFRS) increases the value relevance of accounting information as indicated by the book value of equity per share and earnings per share. The population of this study was banking firms listed on the Indonesian Stock Exchange (IDX) in the 2007-2016 period. The hypothesis testing used the dummy regression analysis to test the effect of IFRS convergence. The results show the influence of IFRS convergence on the value relevance of accounting information, as indicated by the increase in the book value of equity per share and earning per share. 
Sustainable Fashion as The Early Awakening of the Clothing Industry Post Corona Pandemic Umi - Kulsum
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.v4i3.26438

Abstract

The purpose of writing is an effort to rebuild a more sustainable fashion industry after COVID-19, and to move the fashion industry to adopt a sustainable fashion. The method used was a qualitative method with a qualitative descriptive approach. The technique of collecting data was a literature study or literature study, namely by diligently studying the literature needed in writing. The results of this writing were: (1) The experience of a global pandemic will create awareness of the importance of sustainable fashion, to rebuild the fashion industry after COVID-19 with high-quality durability; (2) Sustainability will be seen as the main product priority by all stakeholders, so by adopting a sustainable fashion concept, fashion industry players are expected to be willing to work together to create innovations that are more environmentally friendly and empower the industry. This paper concludes that the impact of the COVID-19 pandemic has brought together fashion industry players to jointly create sustainable fashion solutions for production, distribution, and consumption, and promote social change, the need for transparency and collaboration towards sustainability.
Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Ni Luh De Erik Trisnawati; Mertyani Sari Dewi; Ni Putu Ari Aryawati
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.v4i3.26566

Abstract

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show  that  (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value  than other by investor.
The Quality of Financial Statements Antecedents and Consequences Towards Financial Accountability Ni Made Dwi Karyatni; Lilik Handajani
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.v4i3.26596

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.
Good Corporate Governance Enhancing Employee Performance I Putu Agus Adnyana; Mertyani Sari Dewi
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.v4i3.26727

Abstract

The lack of good governance in government institutions is characterized by inefficient organization and bureaucracy, poor quality of services to the public, difficulty eradicating Corruption, Collusion and Nepotism and lack of community participation in development. This study aims to examines the effect of Good Corporate Governance on the performance of employees of the Agriculture and Animal Husbandry Office of Buleleng Regency. Good Corporate Govenance is measured in terms of fairness, transparency, accountability and responsibility. This study uses a quantitative approach. The population in this study were all employees of the Agriculture and Animal Husbandry Office of Buleleng Regency, both permanent, outsourced and contract employees who totaled 64 people. The number of samples used was 64 employees because the sampling technique used the saturated sample technique. Data was collected using a questionnaire, of the 64 questionnaires distributed, 64 questionnaires were returned with a response rate of 100%. To test the hypothesis, a regression analysis was carried out using SPSS version 17.00 for Windows. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is tested. This study shows that Good Corporate Governance (fairness, transparency, accountability and responsibility) has a positive influence on employee performance.
Financial Performance and Intellectual Capital Disclosure as Determinants of the Value of Banking Companies with Company Size as Moderating Novi Ardiantini; Akram Arsyad Sukma; Ni Ketut Surasni
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.v4i3.27774

Abstract

This study aims to analyze the effect of financial performance and intellectual capital disclosure as a determinant of the value of a banking company with company size as a moderator. This type of research is explanatory research. The population in this study amounted to 45 companies in the banking sector listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling with a sample size of 104 companies. The data analysis method used was Moderated Regression Analysis (MRA) with data analysis tools using Eviews version 11. The results show that the variables Return on Equity, Debt to Equity Ratio, and Intellectual Capital Disclosure have a significant positive effect on Price to Book Value and are based on tests. Moderated Regression Analysis shows that the variable company size can moderate the influence of the variables Return on Equity, Debt to Equity Ratio, and Intellectual Capital Disclosure on Price to Book Value.
The Significance of Accounts Receivable Turnover, Debt to Equity Ratio, Current Ratio to The Probability of Manufacturing Companies Arni Elly Agustina Manullang; Delima Togatorop; Priscilia Rani Devita Purba; Elfriede Aturma Yanti Manik; Enda Noviyanti Simorangkir; Rolina Kristiani Lase
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.v4i3.27874

Abstract

The very rapid economic development is one aspect that affects the progress of a country, both developed and developing countries. Including in a developing country of Indonesia, with a rapid economic development, it is very costly or quite large to advance the Indonesian state. This study aims to analyze the influence of accounts receivable turnover, debt to equity ratio, current ratio to profitability (Return on Asset) in basic industrial and chemical manufacturing companies listed on the IDX in 2016-2018. The research method used in this research is descriptive method and multiple linear analysis method. The data used are annual financial reports published on the Indonesia Stock Exchange which provide data on financial reports. The variables related to this research are accounts receivable turnover, debt to equity ratio and current ratio. The data source used is secondary data. The population of this study were 66 companies with a sample of 36 companies. The results of this study indicate that accounts receivable turnover has no and insignificant effect on profitability (Return on Asset), debt to equity ratio has no and insignificant effect on profitability (Return on Asset), current ratio has significant and significant effect on profitability (Return on Asset). 
The Effect of Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth on Capital Structure in Manufacturing Company Mohd. Nawi Purba; Erika Kristiany Br Sinurat; Ahmad Djailani; Winda Farera
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.v4i3.27958

Abstract

This study aimed to determine how much effect the Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth have on the Capital Structure of manufacturing companies listed on the IDX from 2016 to 2018. The research method used was descriptive method and multiple linear analysis method. The population of this study was 144 companies with a sample of these companies, namely 73. The data used were financial reports published by the Indonesia Stock Exchange through the website www.idx.co.id. The variables related to this research are the Current Ratio, Return on Assets, Total Asset Turnover, and Sales Growth. The results showed that partially Current Ratio has a negative and significant effect on Capital Structure, Return on Asset did not have a significant effect on Capital Structure, and Total Asset Turn Over has no significant effect on Capital Structure, and Sales Growth has no significant effect on Capital Structure in manufacturing companies listed on the Indonesia Stock Exchange. Simultaneously Current Ratio, Return on Asset, Total Asset Turn Over and Sales Growth together have a significant effect on the capital structure of companies listed on the Indonesia Stock Exchange.
Perceptional Analysis of Msmes Tax Justice Aspect Fransiscus X N Susanto; David A A Pesudo; Michael Victor Warouw
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.v4i3.28092

Abstract

This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 of 2018 does not affect tax compliance for taxpayers of SMEs who have previously obeyed and taxpayer of SMEs with the motive to pay certain taxes.

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