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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 Effect of Public Accounting Firm Reputation, and the Previous Year's Audit Opinion on the Audit Opinion Going Concern R. Wedi Rusmawan Kusumah; Ichsan Dwi Ramayadi; Muhammad Rohim
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.68186

Abstract

Going Concern Audit Opinion is an opinion given by the auditor regarding the company's ability to continue operating for a reasonable period of time. In this context, the study aims to analyze the effect of Public Accounting Firm Reputation and Previous Year's Audit Opinion on Going Concern Audit Opinion that occurs in several companies by looking at the last five years' financial statements and seeing whether the company can maintain its business continuity in the future. or not in consideration of the reputation of the Public Accounting Firm and the Previous Year's Audit Opinion and the Acceptance of Going Concern Audit Opinion. The population in the study was 21 companies. The sampling method used was purposive sampling so that samples were obtained as many as 14 companies during the 5-year observation period so that it became 70 samples. This type of research is quantitative research, the data analysis technique used is Logistic Regression using the EViews 10 tool. The results of this study show that the Reputation of Public Accounting does not affect the Going Concern Audit Opinion, then the Previous Year's Audit Opinion has a significant effect on the Going Concern Audit Opinion of the Previous Year and the Acceptance of the Going Concern Audit Opinion.
The Effectiveness of Digital-Based Marketing Science Teaching Innovation B.M.A.S. Anaconda Bangkara; Eka Hendrayani; Cahyani Pratisti; Rudianto; Hermiyetti
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.68188

Abstract

This research emerged in response to the challenge of improving students' academic success in marketing science. With the development of digital technology, digital-based teaching methods are considered as potential innovations to enrich the learning experience. The main objective of this study is to evaluate the effectiveness of digital-based teaching innovations. It includes understanding whether the use of digital tools and interactive methods enhances students' understanding of marketing science concepts and academic performance. This study is a case study that focuses on the implementation of digital-based teaching methods in a marketing science education environment. The research subjects involved students participating in digital-based marketing science classes at the Sultan Muhammad Syafiuddin Islamic Institute in Sambas. This research applies a combined approach between qualitative and quantitative through digital-based teaching using various digital tools such as multimedia presentations, interactive online platforms, and virtual simulations. The results of this case study show that digital-based marketing science teaching innovation has a positive impact. Students show high interest, active participation, increased understanding of concepts, and improved academic performance. Overall, this research supports the effectiveness of digital-based teaching in marketing science. The integration of digital tools and interactive methods can improve the quality of education and provide a more engaging learning environment for students.
The Effect of Intellectual Capital on MSME Performance Through Innovation as an Intervening Variable Renya Rosari; Trinandari Prasetyo Nugrahanti; Laili Savitri Noor; Mohammad Muslimin; Akhmad Nur Zaroni
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.68776

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. This study aims to explore the influence of intellectual capital on MSME performance through innovation. Using the purposive sampling method, questionnaires were distributed to 98 MSME owners in Indonesia. Data analysis was performed using Structural Equation Modeling (SEM) with the SMART PLS application. The results of SEM analysis show that intellectual capital has a positive effect on innovation (t-statistics = 120,105) and MSME performance (t-statistics = 18,863). In addition, innovation also has a positive effect on the performance of MSMEs (t-statistics = 12,010). This finding confirms that improving the performance of MSMEs requires strong intellectual capital and is supported by effective innovation. Thus, increasing innovation can be key in improving the performance of MSMEs. This research makes an important contribution in the understanding of the relationship between intellectual capital, innovation, and MSME performance. The implications of these findings can help MSME owners and related stakeholders to improve intellectual capital management strategies and innovations to improve the performance of MSMEs in Indonesia.
The Strategy for Developing a Marketplace Promotion Model Based on Artificial Intelligence (AI) to Improve Online Marketing in Indonesia Sunarta; Budi Permana
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.68941

Abstract

The rapid development of Artificial Intelligence (AI) has changed the way human interaction and daily activities are carried out. The limitations of direct human interaction have driven the development of AI, which improves the operational efficiency of organizations. AI has penetrated various industries, especially the digital commerce sector, where AI has become a valuable tool to increase promotion and sales. In the face of these challenges, companies need to wisely integrate AI into their operations to deliver balanced benefits to their customers and businesses. This research focuses on the case study of Tokopedia, a fast-growing online marketplace in Indonesia. The research method used is qualitative with a case study approach, allowing in-depth analysis of complex social phenomena. Internal and external data were collected through in-depth interviews, nonparticipatory observation, and document analysis. The results showed that the AI-based promotion model significantly increased product purchases. This study reveals how Tokopedia successfully leveraged AI technology to increase product appeal, personalize customer experience, and ultimately increase sales. In a competitive digital market, AI-based promotion strategies are crucial to success. The implications of this research show that AI has great potential to transform business operations in the digital marketplace, and companies that are able to optimize AI have a great opportunity to increase sales and achieve success in an increasingly competitive era.
Examining Customer Loyalty in the Children's Clothes Segment of Matahari Department Store in Indonesia Suwarno, Bambang; Alya, Soraya
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.69108

Abstract

The children's fashion retail industry is very competitive. As a retailer, Matahari Departement Store needs to consider which customer experience elements drive customer satisfaction and loyalty to the children's clothes brand Donita in Medan. This research aims to determine whether the quality of children's clothes retail products will influence customer satisfaction and loyalty when buying at retailers. This research design is quantitative with associative causality research and a non-probability purposive sampling method. One hundred questionnaires can perform descriptive statistics by processing data for the SMARTPLS method. The research results show that all variables have a positive and significant effect. Customers expect quality children's clothes products to perform well, and aesthetics and models have good resistance to satisfaction (t-statistic value 17.738) and customer loyalty (t-statistic value 8.643). Customers will be more loyal if their expectations are met from the perception of the quality and value of the clothes they buy (t-statistic value 5.065). So, it can be concluded that loyalty will be higher if satisfaction with product quality has been appropriately met. The novelty of this research is that even though children's clothes customers are loyal to a brand/product, repeated purchasing decisions do not occur when the product design/model is not liked. The quality of the clothing is poor because the dress's color fades quickly.
The Influence of Implementing Government Accounting Standards, Government Internal Control Systems, Utilization of Information Technology and Apparatus Competence on the Quality of West Java Provincial Government Financial Reports Sunarya, Asep; Intan Mauludina; Silviana
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.69679

Abstract

This study aims to analyze the effect of the application of government accounting standards, government internal control systems, the use of information technology, and the ability of apparatus on the quality of the financial statements of the West Java Provincial Government. The population of this study consists of offices and agencies in the Regional Apparatus Organization (OPD) in the West Java Provincial Government, totaling 38 agencies. This study used primary data obtained through the distribution of questionnaires to the compilers of the financial statements of each OPD. The research sample consisted of 38 respondents representing the OPD. The analysis method used is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) program version 26. The results showed that together, the application of government accounting standards, government internal control systems, the use of information technology, and apparatus capabilities had a significant effect on the quality of the West Java Provincial Government's financial statements, with a significance value of 0.000. This study concludes that the application of government accounting standards, government internal control systems, the use of information technology, and the ability of apparatus have an important role in improving the quality of financial statements. The implication of this study is the importance of the West Java Provincial Government to pay attention to and improve these aspects to improve transparency, accountability, and the quality of financial statements.
The Influence of E-Service Quality on Customer Loyalty Through Customer Satisfaction Among Livin' by Mandiri Users Al Firdaus, Muhammad Yustan; Rachmawati, Indira
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.69777

Abstract

Advances in information technology and the widespread proliferation of the internet have significantly changed service delivery. Banks are currently faced with demands to innovate in banking services and electronic services, particularly in the context of mobile banking. This study aims to analyze the impact of factors such as interface design, reliability, responsiveness, trust, and personalization on the level of customer satisfaction among Livin' by Mandiri application users. Data for this study was collected through the use of an online questionnaire distributed through Google Forms. This study used purposive sampling method for sample selection, with a sample size consisting of 408 customers using the Livin' by Mandiri application. Data analysis in this study was conducted using the SEM-PLS (Partial Least Squares) method. The results of this study show a significant positive relationship between factors such as interface design, reliability, responsiveness, trust, and personalization with customer satisfaction among Livin by Mandiri users. Furthermore, research findings show that customer satisfaction has a positive and significant effect on customer loyalty in the context of Livin by Mandiri. In addition, the study's findings reveal the significant positive influence of factors such as interface design, reliability, responsiveness, trust, and personalization on customer loyalty, with customer satisfaction acting as a mediator among Livin by Mandiri users.
Juridical Analysis of the Existence of Digital Nomads from an Indonesian Positive Legal Perspective Ketut Lanang Sukawati P. Perbawa; Putu Lantika Oka Permadhi
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.70545

Abstract

The Covid-19 pandemic has greatly affected all industrial sectors, especially tourism. One effort to increase tourism development again after the COVID-19 pandemic is through the development of information technology, one of which is digital tourism. This research aims to analyze the existence of digital nomads in Indonesia from a positive legal perspective. The type of research used is normative law, which is research based on secondary data. This research uses an approach to legislation (the statute approach) and an approach to analyzing legal concepts (the analytical and conceptual approach), which is then studied using a legal interpretation of argumentative descriptions based on principles, legal concepts, and theories relevant to the research problem. The research results show that the effect of digital tourism is the emergence of digital nomads who provide a work style and culture while on holiday for both domestic and foreign tourists. However, the problem is from the perspective of positive Indonesian Law, where there are no clear regulations regarding digital tourism in Indonesia, so a juridical analysis must be carried out regarding the existence of digital nomads.
The Effect of Fixed Asset Administration and Organizational Commitment on The Quality Of SKPD Financial Statements In The Regional Government of West Bandung Regency Fitra Nur Rahima; Berliana Karlinda; Silviana
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.71782

Abstract

Financial statement contained important information that allowed for accurate policy implementation. Financial statement must benefit all stakeholders. However, BPK's review found that the financial statement still contained irrelevant information. This was related to unverified National Health Insurance member data. Therefore, realizing the value of spending must be supported by reliable data, leading to overspending. Accordingly, the purpose of this study was to examine the effect of fixed asset administration and organizational commitment on the quality of Regional Facilities Working Unit (SKPD) financial statement in the Regional Government of West Bandung Regency. The verification method was used in the study to assess the validity of the hypothesis made through the collection of field data. The purpose of this study was to determine the effect of fixed asset administration (X1) and organizational commitment (X2) on the quality of SKPD Financial Statements in The Regional Government of West Bandung Regency (Y). The survey included 94 respondents of 47 SKPD from the Regional Equipment Working Unit (SKPD). SPSS version 16 software was used to perform data analysis, including validity, reliability, and linear regression. The results showed that the regression analysis demonstrated the effect of fixed asset administration and organizational commitment on the quality of SKPD Financial Statements in The Regional Government of West Bandung Regency. Overall, good fixed asset administration and high organizational commitment were important aspects to improve the quality of SKPD financial statements in the Regional Governments of West Bandung Regency.
Impact of Economic Growth and Quality of Human Resources on Unemployment: Central Sulawesi Case Study 2016-2020 Paembonan, Laendatu; Yohan; Nabir, Rahmayanti
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.72148

Abstract

This study aims to determine the effect of economic growth and the quality of human resources on the open unemployment rate in Central Sulawesi Province. The use of panel data regression is essential to find the magnitude of the influence of economic growth variables and the quality of human resources on the open unemployment rate in Central Sulawesi Province to be used as a basis for analysis. The results showed that high economic growth and the increase in the Human Development Index (HDI) in Central Sulawesi Province have not reduced the open unemployment rate in Central Sulawesi Province. Based on the results of regression panel data, this condition shows that economic growth has a positive but insignificant effect on unemployment because the classification of mining and quarrying business fields still supports economic growth. The quality of human resources (H.R.) has a negative but not significant effect on the open unemployment rate in Central Sulawesi in the 2010-2020 period because the improvement in the quality of human resources has not been evenly distributed in areas in Central Sulawesi Province, especially in the regions that rely on mining and quarrying activities that receive more workers from outside Central Sulawesi Province. This research still needs to be continued by considering the variables of wages and working hours in the research model.

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