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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
The Influence of Intellectual Capital and Sustainability Reporting on Company Value with Investment Opportunity Set as Moderating Variables I Made Widi Hartawan; Desak Nyoman Sri Werastuti; Gede Adi Yuniarta
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.49019

Abstract

Currently, countries in the world are entering the era of the industrial revolution 4.0, where information technology is growing and making everything borderless. In this era, innovations and significant changes fundamentally changed the existing system. Change from a system that focuses on empowering the workforce in running a business to a system that focuses on science in running a business. Companies are competing to keep up with the changes that occur to increase the company's value amid growing competition. This study aims to analyze the effect of intellectual capital and sustainability reporting on firm value with the investment opportunity set as a moderating variable in companies that are members of the LQ45 index during the 2018-2020 periods. The sampling method used purposive sampling and obtained a sample of 20 companies with 60 observations. The research data come from annual reports and sustainability reports that companies have published on the Indonesia Stock Exchange and related company websites. The data analysis method uses multiple regression analysis with the help of the Stata 12.0 application. The results showed that intellectual capital had no positive and significant effect on firm value, sustainability reporting had no positive and significant effect on firm value, investment opportunity set was unable to moderate intellectual capital on firm value, and investment opportunity set was unable to moderate sustainability reporting on firm value.
Sewaka Dharma Spirit of Effective Public Service Bureaucratic Culture during the Covid-19 Pandemic I Nengah Merta; Ni Nengah Karuniati; Ni Luh Putu Erma Mertaningrum; I Dewa Nyoman Juniasa; I Gede Putu Yasa; Moch. Noor; I Gde Oka Saputra
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49037

Abstract

The shift in public demands for more effective public services during the Covid-19 pandemic has made public service bureaucracies aware of the need to improve immediately. This study aims to analyze the factors that cause the low performance of public service organizations based on identifying factors and suggesting several operational policies to improve the performance of public service bureaucracies. This type of research is qualitative. The method of collection uses document analysis and references. The technique used to analyze the data is descriptive qualitative analysis. The results of this study show that the service culture is imbued with a monopolistic, patriarchal culture and is constrained by various formal constraints, moving the public service bureaucracy slowly and rigidly. This condition causes the quality of public services to be less than optimal during the Covid-19 pandemic. Government bureaucratic organizations must change their mindset to appear good state servants. Namely, serving is an obligation (sawaka dharma) and not being prestige to carry out their obligations as public servants. The spirit of service is a very relevant obligation to be adopted as a spirit that animates public service practices that can strengthen the government's commitment as a state servant.
The Adoption Model of Technological Innovations That Have an Impact on the Welfare of the Community in the Village of Koto Masjid, Riau Province Adianto; Resa Vio Vani
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49280

Abstract

This research examines the adoption of technological innovations in the field of fisheries that have successfully contributed to the improvement and change of livelihoods for the community. This study aims to analyze in-depth and comprehensively to construct a model for the adoption of technological innovations that takes place and can contribute to the welfare of society. The method used in this study is a qualitative research paradigm with a case study approach being the choice of researchers in conducting research with the theme of innovation adoption. The results of this study found that the adoption model of technological innovation in the field of fisheries in the Minapolitan area of Koto Mesjid Village, Riau Province, Indonesia turned out to have contributed to the improvement and change of livelihoods for the community. The success of the community in adopting technological innovations in the field of fisheries has gradually improved the economic conditions of the community. The construction of the technological innovation adoption model is arranged to start from the existence of local values as a link in the adoption process, the existence of proof and promises of benefits (rewards) in the process, the existence of regional characteristics, community, and supporting personal variables, the existence of factors that can be a stimulus for the community to be able to accept technological innovations in the field of fisheries and have a clear decision-making flow.
The Effects of Tourism Web Development on Prospective Travelers by Considering Persuasive and Liking Principles Wasino; Dyah Erny Herwindiati; Haris Maupa
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.49498

Abstract

The essential foundation for Indonesia's tourism is the use of information technology effectively. One of the ways is building a tourism website with a well-maintained response and Persuasive message. The construction of a tourism website must be measured in quality based on what users feel about the website. This study aims to build a tourism website that can affect user perception and is preferred by users. In addition, the intention is to create a positive mental image of content about tourist destinations that are preached through the tourism website. In this study build a responsive tourism website using general methods or techniques such as fluid grid layouts and media queries-screen resolution. Data collection from participants as respondents through this questionnaire uses a rating scale. Then for analyses is used persuasive index and liking index assessment criteria. Persuasive and Liking methods or principles in constructing this tourism website are well implemented. This research produced a tourism website tested in a white box and a black box. The Black box testing such as alpha testing, is conducted by internal users, and external users conduct beta testing. This tourism website has been implemented. The test results show that the effect level is large and the user's favorite level is high level. The persuasive principle with the liking principle has a strong relationship or correla.
Utilization of Village Funds in Improving the Economy of Village Communities Endang Indartuti
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49953

Abstract

The government has a policy in the form of village funds sourced from the State Revenue and Expenditure Budget (APBN) because not all villages have good sources of income (Yudistira et al., 2019). Without government funds, the implementation of village autonomy will not run well. This study aims to analyze whether the government has invested village money in improving the economy of rural communities. This type of research is a literature study using qualitative descriptive and content analysis techniques. In library and qualitative research, data analysis is sufficient with non-statistical analysis in the form of reduction, display, and verification. The results show the utilization of village funds in 2021, where village funds are distributed in two categories, namely Regular and Independent. The category is determined based on the annual assessment results and determined by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. The distribution of the 2021 Village Fund in several regions has been delayed. It is due to several administrative problems by the local government and village government. There is an improvement in the 2022 Village Fund allocation policy, which is expected to impact the distribution and utilization process positively. The role of village funds in supporting national economic recovery and handling Covid-19 includes direct cash assistance from village funds, support for Covid-19 handling funds of at least 8% of the allocation of Village Funds, Work-Intensive Village Funds, and stunting management.
Financial Performance Analysis of Food and Beverage Companies in The Listed Food and Beverage Sector on The Indonesia Stock Exchange Nekky Rahmiyati
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49990

Abstract

This study aims to analyze the impact of the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover on stock prices mediated by Return on Assets in various food and beverage sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The types of research are quantitative, the number of samples is eight, and the sampling technique is purposive sampling. Multiple linear regressions were used in the analysis and hypothesis testing with the t and F tests. In addition, traditional assumption tests such as normality, multicollinearity, and heteroscedasticity tests were performed. The SPSS 23 for Windows program was used to analyze data in this study. According to the findings of the study, CR and TATO had a positive and significant effect on ROA, DAR had a positive but not significant effect on ROA, CR and TATO had a negative but significant effect on stock prices, DAR had a negative and insignificant effect on stock prices, and ROA had a positive and significant effect on stock prices. Stock Prices, CR, DAR, TATO, and ROA, have a positive and significant effect on ROA; CR, DAR, TATO, and ROA have a positive and significant effect on stock prices; ROA mediates the full mediation effect of CR and TATO on stock prices, and ROA does not mediate the effect of the DAR on share prices in various food and beverage sector companies listed on the Indonesia Stock Exchange.
The Interest of Village Credit Institution Customers to Use the LPD Mobile Application with Trust as a Moderating Variable Ni Luh Putu Ayu Lastri Pramiswari; Gayatri; I Wayan Suartana; I Ketut Sujana
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.49992

Abstract

The Village Credit Institution (LPD) aims to provide convenience for rural communities to obtain business capital and traditional costs. Although operating and serving customers in rural areas, LPD strives to keep up with technological developments by providing the LPD Mobile application. Seeing this phenomenon, this study aims to identify the use of determinants of LPD customer interest with trust as a moderating variable. This type of research is quantitative with a survey approach. Samples were taken from as many as 347 customers with the purposive sampling technique from a population of 99,108 customers. The method used in displaying the data is a questionnaire. The instrument used in collecting data is a questionnaire sheet. The analysis research results using Structural Equation Modeling based on Partial Least Square using SmartPLS 3.0 Software. The results show that ease of use and usability positively affect customer interest in using the LPD Mobile application. Trust cannot moderate the relationship between perceived ease of use and customer interest in using the LPD Mobile application. Trust can strengthen the positive relationship between usability and customer interest in using the LPD Mobile application.
The Effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure Sugiyanto; Sugiyanto Ikhsan
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.50318

Abstract

The company's capital structure is an important aspect for the company's growth in the future. Companies that have an optimal capital structure can be the basis for developing the company in a better direction. The phenomenon of the COVID-19 pandemic has had a major impact on various companies in Indonesia, but it is interesting that health companies are gaining momentum to increase company profits. This study aims to analyze the effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure. This study uses a quantitative approach with descriptive and causal methods, research data using the Indo Farma company (INAF). The researcher uses the main data sources to be processed in this analysis. The results of the data test using eviews-10 are categorized into three parts, namely the descriptive test, the classical assumption test, and hypothesis testing. Based on the results of the study, it shows that ROE has a negative effect on the capital structure, meaning that the lower the ROE, the higher the capital structure. CR has a positive effect on the capital structure, meaning that the higher the CR, the higher the capital structure. Earnings volatility has a positive effect on the capital structure, meaning that the higher the earnings volatility, the higher the capital structure. The results of this study show similarities with previous studies, both in developed countries and emerging market countries.
Impact of Macroeconomic Movements on Changes in Stock Returns Dodi Sukmayana; Laely Purnamasari; Sugiyanto Ikhsan
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.50321

Abstract

In the macroeconomic context, the impact of inflation will be felt by all companies in the industry. This condition will affect the performance of the capital market because many companies cannot operate optimally. As a result, the capital market faces high uncertainty. The problem of timeliness in buying or selling shares often makes investors experience losses in investing. This condition indicates that there is a need for an academic study that is able to predict the factors that influence stock returns. This study aims to examine the effects of inflation, exchange rates, and interest rates on stock returns. This study uses a quantitative approach with a causal paradigm. The population in this study is macroeconomic data and stock returns of the Composite Stock Price Index (JCI) during the 2009–2020 period. Data analysis used regression with the classical assumption tests previously carried out, namely normality, autocorrelation, multicollinearity, heteroscedasticity, and linearity tests. The data test program used is eviews-10. The findings revealed that macroeconomics affect stock returns simultaneously; inflation has a negative effect on stock returns; interest rates and exchange rates have a positive effect on stock returns. The results of this study indicate a conformity with the Arbitration Pricing Theory (APT), which states that asset pricing can be predicted by examining macroeconomic factors.
The Effectiveness of Decree of The Minister of Agrarian and Spatial Plan Number 276 Concerning the Appointment of Pakraman Village as The Holder of Land Rights I Gede Surata; I Gede Arya Wira Sena
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.51013

Abstract

The land rights registration before issuing the Decree of the Minister of State for Agrarian Affairs Number 276 of 2017 concerning the appointment of Pakraman Village as the subject of the holder of land rights has yet to be completed and based on the Decree. All druwen Village lands can be registered on a cadastral basis to obtain evidence rights called certificates without harming village manners which, before this decree was issued, had utilized/used the druwen village lands. The problem is balancing control and ownership of land rights belonging to Pakraman Village to create an even distribution of land tenure by Krama Desa. This study uses a type of empirical legal research with descriptive-analytical research. The approach used is a sociological approach, with the types of data: primary and secondary data, data sources are field and library data sources, and the research location is in Buleleng District, Buleleng Regency. The registration of druwen village lands in the Buleleng sub-district, Buleleng Regency, has been carried out completely. However, some villages have yet to be registered because the village druwen lands are controlled by village krama in groups called krama dadia. The rest have effectively implemented the Decree of the Ministry of Agrarian Affairs Number 276 of 2017 in Buleleng District, Buleleng Regency.

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