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International Journal of Social Science and Business

IJSSB
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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 Motivasi, Kompensasi, dan Komitmen terhadap Kinerja Karyawan (Studi Kasus pada Karyawan PT. Tirta Investama DC Rungkut) Sudiyono, Bambang; Qomariyah, Nurul
International Journal of Social Science and Business Vol 2, No 3 (2018)
Publisher : Universitas Pendidikan Ganesha

Penelitian ini dilakukan pada karyawan PT. Tirta Investama DC Rungkut. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, kompensasi, dan komitmen terhadap kinerja karyawan. Dalam penelitian ini data dikumpulkan dengan alat bantu berupa observasi, wawancara dan kuesioner terhadap 67 responden dengan teknik purpossive sampling, yang bertujuan untuk mengetahui persepsi responden terhadap masing-masing variabel. Analisis yang digunakan meliputi uji instrumen data (uji validitas, dan uji reliabilitas), analisis regresi linear berganda, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), dan uji hipotesis (uji F,uji t, koefisien determinasi). Dari hasil analisis menggunakan regresi dapat diketahui bahwa variabel motivasi, kompensasi, dan komitmen, semuanya berpengaruh positif terhadap kinerja karyawan. Dari uji t diperoleh hasil motivasi, kompensasi, dan komitmen, berpengaruh signifikan secara parsial terhadap kinerja karyawan.

The Influence of Celebrity Endorser and Attitudes on Advertising towrads Attitudes on Brand and Repurchase Intention Mukti Aji, Lintang Pamugar
International Journal of Social Science and Business Vol 2, No 2 (2018)
Publisher : Universitas Pendidikan Ganesha

The purpose of this research was to analyze the effect of celebrity endorser and attitude toward advertising on attitude toward brand and repurchase intention. This research used design explanatory. Population were IM3 prepaid card customers in Surakarta. The sampling technique was convenience sampling with 100 respondents. Techniques of data collection used observation, documentation, questionnaires and literature study. Analysis used validity test, reliability test, t-test, f-test, R Square test and path analysis. The results showed that celebrity endorser significant affected on attitude toward brand. Attitude toward advertising significant affected on attitude toward brand. Celebrity endorser significant affected on repurchase intention. Attitude toward advertising significant affected on repurchase intention. Attitude toward brand significant affected on repurchase intention. Celebrity endorser and attitude toward advertising affected on attitude toward brand simultaneous. Celebrity endorser, attitude toward advertising and attitude toward brand affected on repurchase intention simultaneous. The coefficient of determination of total results (R2) was 59,0% so repurchase intention can be explained variable celebrity endorser, attitude toward brand within attitude toward brand as a intervening variables and the remaining 41.0% was explained variables outside the model. Celebrity endorser is a proven direct and indirect effect on repurchase intention.

PENERAPAN PSAK NO.45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA YAYASAN PENDIDIKAN PONDOK PESANTREN AL-KHAIRIYAH Atufah, Intan Devi
International Journal of Social Science and Business Vol 2, No 3 (2018)
Publisher : Universitas Pendidikan Ganesha

Now days non profit organizations in Indonesia still tend to emphasize the priority of program quality and not too much attention to the importance of financial management systems. Though a good financial management system is believed to be one of the main indicators of accountability and tranparency of an institution. Reporting and financial management of the corresponding set in the Statement of Financial Accounting Standards (SFAS) 45 of the financial reporting of nonprofit organizations. The purpose of this study was to determine whether application of the financial reporting on Educational Foundation Boarding School Al-Khairiyah with what has been stated in SFAS 45. Descriptive research methods with qualityve analysis techniques outlines, describe and recontruct a data. The result showed that the financial statement in accordance with the Educational Foundation Boarding School Al-Khairiyah yet financial statement based nonprofit financial statement formats that exist in SFAS 45. The financial statements of which there are some cash flow statements regarding expenditures and income to their understanding. Educational Foundation Boarding School Al-Khairiyah does not present a statement of financial position, statement of activities, statementof cash flows, and notes to the financial statements. The preparation of financial statement sshould be guided by Educational Foundation Boarding School Al-Khairiyah and follow the conditions set by the Indonesian Institute of Accountants (IAI) contained in SFAS 45 that the information presented in the financial statement be clear, relevant and has a high appeal

Kompetensi Individu dan Dukungan Organisasi Terhadap Kinerja Aparat Pengawas Intern Pemerintah (APIP) di Inspektorat Daerah Kabupaten Buleleng Indrayani, Gusti Ayu Desy; Suwena, Kadek Rai; Suwendra, I Wayan
International Journal of Social Science and Business Vol 2, No 3 (2018)
Publisher : Universitas Pendidikan Ganesha

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi individu dan dukungan organisasi terhadap kinerja Aparat Pengawas Intern Pemerintah (APIP) di Inspektorat Daerah Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kausal. Data dikumpulkan dengan metode kuisioner. Analisis yang digunakan dalam penelitian ini adalah T test, F test dan regresi linier berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 16.0 for Windows. Hasil penelitian menunjukkan, Kompetensi Individu berpengaruh terhadap Kinerja Aparat Pengawas Intern Pemerintah (APIP) di Inspektorat Daerah Kabupaten Buleleng, hal ini ditunjukkan dari nilai t hitung 10.072 > t tabel 2.006 atau nilai signifikansi 0.000 < 0.05. demikian pula Dukungan Organisasi berpengaruh terhadap Kinerja Aparat Pengawas Intern Pemerintah (APIP) di Inspektorat Daerah Kabupaten Buleleng , hal ini ditunjukkan dari nilai thitung 8.456 > t tabel 2.006 atau nilai signifikansi 0.000 < 0.05, sedangkan secara simultan Kompetensi Individu dan Dukungan Organisasi berpengaruh terhadap Kinerja Aparat Pengawas Intern Pemerintah (APIP) di Inspektorat Daerah Kabupaten Buleleng, hal ini ditunjukkan dari bahwa nilai Fhitung67.971 > F tabel4.02 atau nilai signifikansi 0.000 < 0.05.

Evaluasi Penganggaran, Pengalokasian dan Pelaporan Dana Desa Sumber Salak Kec Ledokombo Kabupaten Jember Setiawan, Anggik Agus; Citra, Norita; puspito, Ade
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

Studi ini bertujuan untuk mengamati kesesuaian antara aturan dana desa dengan pelaksanaanya, serta implementasi dan dampak dan penggunaan dana desa tersebut dalam menunjang aktivitas pembangunan dan pemberdayaan masyarakat metode penelitian yang digunakan adalah metode penelitian kualitatif yang bertumpu pada pengamatan tempat, aktor dan aktivitas yang ada di Dese Sumber Salak Kecamatan Ledokombo Kabupaten Jember yang dipilih studi kasus. Hasil penelitian menunjukkan bahwa terdapat indikasi kesesuaian antara aturan yang telah ditetapkan mengenai dana desa dan pelaksanaannya, indikasi tersebut tampak pada pelaksanaan transfer penggunaan dan pelaporan dana desa. Meskipun demikian dalam proses pencairan dana desa tidak sesuai dengan aturan karena mengalami keterlambatan. Dalam implementasinya penggunaan dana desa cukup menunjang aktivitas penggunaan dan pemberdayaan masyarakat. Untuk menunjang pembangunan desa, di implementasi dengan adanya perbaikan jalan sedangkan dalam pemberdayaan masyarakat dana desa digunakan untuk pendirian BUMDes dan bantuan PAUD implementasi tersebut ada yang berdampak produktivitas ekonomi dan sosial

The Effect of Motivation and Leadership on Performance Through Productive Behavior ., Muhdar; ., Bagus; ., Supardi
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

This study is intended to analyze the influence of motivation and leadership on performance through productive behavior of case studies on Civil Servants (PNS) teachers in Kalibaru State Vocational School. The type of data used is primary data, obtained by interviewing and distributing questionnaires to the population of all Civil Servants teachers in the Kalibaru State Vocational School in amount 38 people. By using regression analysis, the results are obtained: (1). Motivation has a positive and significant influence on productive behavior, (2). Leadership has a positive and significant influence on performance, (3). Motivation has a positive and significant effect on performance through productive behavior, (4). Leadership has an influence on the performance of PNS teachers in Kalibaru State Vocational School, and (5). Productive behavior has an influence on the performance of PNS teachers in Kalibaru State Vocational School. From the results of the study it is expected that schools and principals pay more attention to and improve services to PNS teachers in motivating and leading teachers and providing positive behavior so that PNS teachers can work well, responsibly, comfortably and are able to improve school goals in accordance with the school's vision and mission

Sustainability Performance of Village Credit Institutions (LPD) in Buleleng Regency Budiasni, Novi; Ayuni, Sri; Sanjaya, Wulan Sari
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

Measurement and Performance appraisal are the important component of the Village Credit Institution (LPD). The management can also use LPD performance measurement as a tool to evaluate its business performance. There is a weakness in performance measurement, namely performance measurement that only measures financial performance, but has not been able to fully describe the condition of LPD to non-financial performance. This research was explanatory with the form of causality between variables. The number of LPD to be sampled were 59 LPD. The data analysis technique used in this study was SEM-PLS. Based on the results of hypothesis testing showed that the performance of the non-financial perspective has a significant positive effect on the performance of the financial perspective of the LPD in Buleleng Regency. Second, the performance of non-financial perspectives has a significant positive effect on the performance of a social perspective based on Tri Hita Karana LPD in Buleleng Regency. The three financial perspective performance and non-financial perspective performance have a significant positive effect on the performance of a social perspective based on Tri Hita Karana LPD in Buleleng Regency.

The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency Yudi Prastiwi, Ni Luh Putu Eka; Ningsih, Luh Kartika; Rianita, Ni Made
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v2i4.16339

The purpose of this study was to determine the effect of Skill Employment based Tri Kaya Parisudha, Affective Commitment, Reward Management toward the Employee Performance. This research was explanatory with the form of causality between variables. The number of samples in this study were 51 respondents selected based on the Stratified Random Sampling method. The data analysis technique used in this study was the structural equation model (Structural Equation Modeling-SEM) based on variance or Component based SEM with the SmartPLS 3.0 analysis tool. The conclusion of this study was Strategic Human Resource Practice based Tri Kaya Parisudha can be applied in the Village Financial Institution Buleleng Regency to improve the Employee Performance of Village Financial Institution in Buleleng Regency

Evaluasi Sistem Penggajian pada CV Lisa Jaya Mandiri Jember Anggraini, Arum; Susbiyani, Arik; Fiel Afroh, Ibna Kamelia
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

Sumber Daya Manusia adalah salah satu aset terpenting perusahaan, dalam menjalankan tugas nya karyawan membutuhkan timbal balik jasa yang berupa gaji karyawan. Tujuan penelitian ini adalah untuk mengevaluasi sistem penggajian pada CV. Lisa Jaya Mandiri Jember, hal ini dilakukan dalam rangka mengidentifikasi dan memberikan rekomendasi atas permasalahan kesalahaan pada saat pemberian potongan karyawan dan kesalahan input data gaji CV. Lisa Jaya Mandiri Jember. Jenis penelitian ini menggunakan deskriptif kualitatif. Data yang diperoleh dalam penelitian ini berdasarkan observasi, wawancara, dan dokumentasi. Sumber data yang diperoleh adalah dari jenis sumber data primer dan sekunder. Dari hasil penelitian, dapat disimpulkan bahwa Sistem Penggajian masih belum memadai dan efektif, dimana masih kurangnya fungsi pengendalian yang ditandai dengan sering terjadinya kesalahan pada saat pemberian potongan karyawan dan kesalahan input data gaji perusahaan. Sehingga dalam pelaporannya mengalami ketidak tepatan waktu dan harus dilakukan pengecekan ulang terhadap pencatatan data gaji karyawan. Sehingga, perlu adanya evaluasi dan perbaikan kembali terkait Sistem Penggajian.

Perancangan Sistem Informasi Akuntansi Manual pada Yayasan Asy-Syifa Sumberjambe Permatasari, Melinda
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

Pada penelitian ini merupakan penelitian kualitatif. Jenis penelitian dalam penelitian ini menggunakan analisis kualitatif pengembangan melalui dua tahapan besar yaitu Research dan Development. Pada tahapan research, peneliti memulai dari penelitian kualitatif yang telah ada. Sedangkan pada tahapan development, peneliti berusaha menindak lanjuti hasil penelitiannya dengan menghasilkan produk pengembangan. Berdasarkan sumbernya menggunakan data primer dan sekunder. Data primer diperoleh melalui wawancara dan dokumentasi, sedangkan data sekunder diperoleh melalui catatan atas laporan yang telah disusun dalam arsip. Tujuan penelitian ini adalah merancang sistem informasi akuntansi manual sesuai dengan teori GEORGE H.BODNAR dan WILLIAM S.HOPWOOD. Objek penelitian ini adalah Yayasan Asy-Syifa’ Sumberjambe. Penelitian dilakukan untuk mengidentifikasi masalah - masalah yang dihadapi Yayasan dalam perancangan sistem informasi akuntansi manual. Hasil dari penelitian ini menunjukkan sistem informasi akuntansi manual untuk Yayasan mengalami kendala dalam menyusun laporan keuangan karena kurangnya sumber daya manusia (SDM) yang memiliki kemampuan dalam bidang akuntansi. Hasil perancangan sistem informasi akuntansi manual yayasan berdasarkan teori GEORGE H.BODNAR dan WILLIAM S.HOPWOOD terdiri dari sistem informasi akuntansi penerimaan dan pengeluaran kas serta bukti-bukti pendukungnya

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