cover
Contact Name
Ade Ferry Afrisal
Contact Email
ferry.afrisal@universitasbosowa.ac.id
Phone
+62859117272881
Journal Mail Official
official.jsss@gmail.com
Editorial Address
Greenland Sendang Residence No. E-06, Sendang Village, Sumber District, Cirebon, West Java 45611
Location
Kota cirebon,
Jawa barat
INDONESIA
Journal of Social Science
ISSN : 27209938     EISSN : 27215202     DOI : https://doi.org/10.46799/jss.v3i6.478
The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, Culture, Law, Geography, and Education that belong to the social context. Education and Technology Physiology Economic and Business Humanities Law and Political Language and Literature Engineering Biology Medicine Nursing Environment and Agriculture etc
Articles 611 Documents
Analysis Of Human Resource Competency, Internal Control System, Quality Of Financial Statements and Application Of Government Accounting Standards To Accountability Of Performance Of Government Agencies In Pegunungan Bintang Regency Ramasoyan Ramasoyan; Pascalina Van Sweet Sesa; Kurniawan Patma; Rudiawie Larasati
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i4.188

Abstract

Regional device organization (OPD) of Pegunungan Bintang Regency. The internal control system has a significant effect on the accountability of the performance of government agencies in the Purpose Organization in this study to know and analyze the influence of human resource competence, the influence of internal control systems influence the quality of financial statements, the implementation of government accounting standards on government performance accountability,and silmultan to the accountability of government agencies performance. The population in this study is employees of the Regional Device Organization (OPD) Of Pegunungan Bintang District who routinely carry out inspection tasks and have a minimum educational background diploma 3 (D3) Accounting, have attended JFA training (Auditor Functional Department) and have a minimum work experience of 1 Year. The analysis techniques used are multiple regression analysis techniques to process and discuss the data that has been obtained and test the proposed hypothesis. The results of the analysis are known that human resources competency variables have a significant influence on the accountability of the performance of government agencies Regional Devices (OPD) Gunung Bintang District,the quality of financial statements have a significant effect on the accountability of the performance of government agencies in the Regional Device Organization (OPD) Gunung Bintang District.
Stock Returns Moderated Good Corporate Governance Mechanisms and Firm Value Dhea Ramana Putri; Husnah Nur Laela Ermaya; Noegrahini Lastiningsih
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.118

Abstract

This study aims to test empirically the effect of a good corporate governance mechanisms on firm value moderated by stock returns. This is quantitative research. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2015-2019 and uses purposive sampling that consists of 85 samples. The study uses multiple linear regression analysis with STATA ver. 16. The results showed that the board of directors and audit committee have a significant positive effect on firm value. Independent board of commissioners, institutional ownership, and managerial ownership do not affect firm value. Stock returns cannot moderate the relationship between independent of board commissioners, board of directors, audit committee, institutional ownership, and managerial ownership on firm value
Corporate Governance and Intellectual Capital: Impact on the Financial Performance of State-Owned Enterprises in Indonesia Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.194

Abstract

Using company size and leverage as control variables, this study aims to evaluate the influence of institutional ownership, an independent board of commissioners, an audit committee, and intellectual capital on financial performance. The population in this study is all state-owned companies registered with the Ministry of SOEs with a period of observation for 4 years, namely in 2016-2019. Purposive sampling was used in this study to collect samples, and a total of 164 samples were collected. The data analysis methods utilized in this study include descriptive statistical tests, classic assumption tests, and hypothesis testing utilizing multiple regression analysis by SPSS 25 version. According to the findings of this study, institutional ownership and intellectual capital have a substantial beneficial influence on financial performance, whereas the independent commissioner has a large negative effect on financial performance and the audit committee has no effect on financial performance.
CPC as Indonesia and Malaysia's Response to European Union Protectionism For the 2015 - 2019 Period Newfreedo Chidlir Erisnesia
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.197

Abstract

Crude Palm Oil (CPO) or better known as palm oil is the leading export commodity of Indonesia and Malaysia in improving their country's economy, Indonesia and Malaysia are the largest palm oil producers in the world, production reaches 80% and 20% of them are coconut producing countries. another palm. Palm oil gets quite a lot of importers annually, India and the European Union are the biggest consumers of this palm oil, although the European Union is the largest consumer of palm oil, the European Union has its regulations for palm oil, triggering the RED II Renewable Energy Directive regulation. II which aims to prevent countries in the European Union from using palm oil again in 2020, RED II is considered a form of protectionism. In researching this research, the author uses a qualitative descriptive method, to examine what kind of response was done by Indonesia and Malaysia when they received protectionism policies that had an impact on their export commodities.
The Effect of Financial Performance on the Profitability to Coal Mining Company Subsectors in Indonesia Stock Exchange Siti Asma Fauziyah; Said Djamaluddin
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.198

Abstract

This study aims to determine the effect of financial performance on profitability in coal companies, the period 2014-2019. This study uses a panel data regression method with a Fixed Effect Model research model approach where samples of 19 companies with populations of 26 in the Coal Sub-sector companies are obtained according to the criteria set by the author based on observations for 6 years, namely 2014-2019 using the E-views program 10 and Microsoft Excel 2016. The result shows that partially the variable Net Working Capital, Firm Size, Current Ratio, Debt to Equity Ratio, and Total Assets Turnover influence Return On Assets. The variables of Net Working Capital, Firm Size, Debt to Equity Ratio have a negative relationship, while the variables Current Ratio and Total Assets Turnover have a positive relationship. In coal mining companies listed on the Indonesia Stock Exchange in 2014-2019.
The Role and Challenges of A Mediator To Resolve The International Conflict in The Digital Era (Case Study: The Role of OANA) Brilliant Windy Khairunnisa
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.199

Abstract

The digital era has been born from the influence of globalization. In this digital era, international relations are beginning to be affected by the existence of various new ways to do diplomacy. Where diplomacy carried out by each country feels easier than in previous eras, communication can also be carried out without having to take a long time, especially when delivering meeting appointments or being willing to attend a meeting. Along with the development of this digital era, the role of third parties in resolving a conflict will also become easier, especially from mediators who are often the liaison between the two countries in conflict. This research was conducted to reveal perspectives related to the role and challenges for mediators in carrying out international conflict resolution in the digital era that continues to progress. The method used is a qualitative research method by presenting secondary data. The results show that the role of the mediator in resolving conflicts will be significantly more challenging because of digital factors that can take conflict actions online or provide fake news and can be widely spread throughout the country in an instant with ease.
Efforts to Improve Teachers' Ability in Using Learning Media Through Supervision Techniques for Class Visits Cendra Krida
Journal of Social Science Vol. 2 No. 1 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i1.207

Abstract

The low quality of human resources, especially educators/teachers, is one of the main problems in the world of education. Like the fact that happened at SDN 001 Seri Kuala Lobam, especially the use of media in learning activities in the past year, based on the results of the supervision of the principal on 6 teachers, it was found data that in the implementation of learning teachers did not use media. The teacher explains more about the material even though the material can be clarified with easily available media, both media available at school and around the school. Of the 21 teachers at SDN 001 Seri Kuala Lobam only 5 people (25%) have used media in learning activities while 16 people (75%) still do not use media. With these problems, it must be immediately addressed by efforts to increase the ability to supervise teachers with inter-class visits. The inter-class visit technique is an activity carried out by one teacher visiting another class in the school environment itself. This inter-class visit can be done individually between teachers or a group of teachers visit a teacher. Through these inter-class visits, it is hoped that teachers will gain new experiences from their more professional peers. School Action Research (PTS) with the subject of teachers at SDN 001 Seri Kuala Lobam, Seri Kuala Lobam District, amounted to 41 people. This research was carried out in two action cycles with 2 meetings in each cycle. In each cycle, there are planning, implementation, observation, and reflection activities. The instrument used is an observation sheet. Observational data were analyzed descriptively qualitatively and descriptively by quantitative percentages. The results showed an increase in the teacher's ability to use learning media wherein cycle 1, meeting 1 was 60% in the sufficient category, increased at meeting 2 to 67% in the good category. In cycle 1I, meeting 1 increased to 75% in the good category and there was an increase at meeting 2 to 85% in the very good category. Implementation of supervision with inter-class visits technique in cycle I meeting 1 was 64% with good category increasing to 76% with the good category at meeting 2, In cycle 2 meeting 1 increased again to 81% with very good category and at meeting 2 to 88% with very good category.
The Role of Brand Trust in Mediating Brand Image Towards Loyalty of Visitors in Lake Toba Emma Novirsari; Sungguh Ponten Pranata
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.208

Abstract

Lake Toba is the target of a world-class tourist destination planned by the Indonesian government. Various policies and strategies were made to achieve these targets. The focus of the study in this study emphasizes the role of brand trust in mediating brand image on visitor loyalty in Lake Toba. The target population and sample in this study were 125 visitors to Lake Toba selected by accidental sampling. The path analysis in this study was chosen to see the direct and indirect role of brand trust in mediating brand image towards loyalty. The results showed that 1) brand image directly had a positive and significant effect on the brand trust of visitors to Lake Toba. 2) brand image directly has a positive and significant effect on visitor loyalty at Lake Toba. 3) indirectly, brand trust has a role in mediating brand image towards visitor loyalty at Lake Toba.
The Effect of Online Learning on Mathematics Value of Seventh Class Students in Bulu China Swadaya SMPS Irwan Irwan; Mardiati Mardiati; Lilis Saputri; Seget Tartiyoso; Efrini Panjaitan
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.217

Abstract

This study aims to determine (1) learning outcomes in mathematics, (2) the effect of WhatsApp media on students' mathematics learning outcomes. This research is quasi-experimental. The population in this study were students of class VII SMP, totaling 36 students. In this study, the sample used was total sampling in which all populations were sampled in this study. The design used in this study was the pre-test post-test control group design. The research instrument was a learning outcome test and a learning difficulty questionnaire. To test the hypothesis using a paired sample t-test. The results of this study indicate that the post-test mean score that has been tested in the experimental class is 83.50. This means that the learning outcomes in the experimental class are seen by using the paired sample t-test of 0.006 <0.05, which means that there is a significant effect between the average value before treatment (pre-test) and the average value after treatment (post-test).
Ethical Sensitivity and Moral Considerations of Accounting Students Based on Accounting Ethics Education Budi Astuti; Witri Gustina; Rina Yuniarti; Yusmaniarti Yusmaniarti; Nensi Yuniarti Zs
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i5.218

Abstract

The purpose of this study was to examine the differences in ethical sensitivity and moral considerations of students based on semester and gender. The population of this study was Accounting Students at the University of Muhammadiyah Bengkulu. Sampling using the purposive sampling method to obtain as many as 87 respondents. The method of data collection is the questionnaire method. The data analysis technique used descriptive statistical analysis, data quality test, and hypothesis testing. The result of this research is that there is no difference between the ability of students who have received accounting ethics education in identifying ethical dilemmas compared to the ability of students who have not received accounting ethics education. The ability of female students who have received accounting ethics education is higher in identifying ethical dilemmas than the ability of male students. The ability of students who have received accounting ethics education is higher in making moral judgments than the ability of students who have not received accounting ethics education. There is no difference between the ability of female students who have received accounting ethics education better in making moral judgments than the ability of male students.

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