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
Cultural Effect on Financial Literacy (Learn From Wulandoni Barter Market Trader in Lembata Regency) Petrus Emanuel de Rozari; Hironnymus Jati; Reyner F. Makatita
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.347

Abstract

The purpose of the study was to understand cultural factors and their influence on the financial literacy of Wulandoni traditional barter market traders in Lembata Regency, East Nusa Tenggara Province. This study uses a qualitative and quantitative approach. Data were collected by observation and in-depth interviews with selected informants. Questionnaires were distributed to 50 barter market traders who were determined randomly to determine the influence of culture on financial literacy using statistical measuring tools. The results showed that the barter market activity decreased from time to time in terms of quantity, quality, and execution time. Market participants who use barter and money systems are increasing. The factor that makes the barter market survive is the reason for the cultural traditions passed down from generation to generation. The traders believe that this tradition should not be violated because it will wreak havoc on them. The financial literacy of traders is in a low category in terms of general knowledge of finance, savings, loans, insurance, and investment. The statistical tests show a significant influence between culture and financial literacy on barter market traders. For this reason, in addition to strengthening cultural traditions, it is necessary to improve the financial literacy and cultural literacy of traders and the community, especially the younger generation, to continue to preserve barter market activities in Wulandoni
Analysis of Employee Performance Improvement in Medan City PUD Market Benhur Pakpahan; Bernadetta A. J. Simbolon; Rehulina Bangun; Tosanov TP Napitupulu; Darmawati Simanjuntak
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.348

Abstract

The achievement of revenue targets for PUD (Regional Public Enterprises) Market of Medan was not as expected, which shows the performance of PUD Market of Medan is not optimal. Many factors affect the achievement of revenue targets, one of which is the human factor, in this case, is the absence of PUD Market employee performance. If the employee has a good performance, then thetrader as the party renting selling space will be more loyal and impact increasing the occupancy rate of the market. This study aims to analyze PUD Market of Medan employee performance and its influence factor. This type of research in this study is correlational researchconsisting of four independent variables and the dependent variable of employee performance. Analysis of the data used is multiple regression analysis. The result showed that the performance of employees PUD Market in Medan by 39.1% was influenced bycompetence, work culture, organizational communication, and motivation.
Accounting Treatment of Fixed Assets Based on PSAK No. 16/2018 At Union Metal Industry Medan Yulifati Laoli; Rosmaida Tambun; Dameria Naibaho
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.349

Abstract

Union Metalindo Jaya Medan is a company engaged in construction services for buildings, roads, parks, residential areas (real estate), and electrical installations or can also be declared a general contractor. To achieve the company’s goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. This study aimed to determine whether the accounting treatment of fixed assets at Union Metalindo Jaya Medan followed the Statement of Financial Accounting Standards No. 16 of 2018. In writing this research, the nature of the research used is a case study. With this method, the facts regarding the accounting treatment policy for tangible fixed assets are obtained by observing and analyzing a research object problem that occurs in a research location on the existing suitability and then drawing conclusions from the problems studied. After conducting research, the authors concluded that the company in the accounting treatment of fixed assets is still not following PSAK No. 16 2018. Therefore, companies must consider many things in making policies on recording the acquisition price of fixed assets and expenditures after the acquisition of fixed assets. , Depreciation of fixed assets, as well as the presentation of fixed assets in the financial statements.
The Symbolic Meaning Study of Java's Panggih Wedding Traditions in Surakarta Yustina Denik Risyanti; Bonaventura Ngarawula; Junianto Junianto; Ray Octafian
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.350

Abstract

Javanese Surakarta wedding customs are a cultural heritage sourced from the palace, with unique procedures. Each stage has a special mechanism that contains values ??and meanings as a guide when the couple builds a family. This qualitative study with a phenomenological approach aims to reveal the symbolic meaning of the Panggih ceremony in Javanese Surakarta wedding customs in the Surakarta City environment. This qualitative reseach collecting data with participant observation techniques and in-depth interviews obtained from research subjects. Data analysis uses an interactive model. Data analysis is carried out interactively and continuously until complete data is obtained. The informants in this study were two people who lived in Surakarta City by profession as senior make-up artists, both of whom had long-handled the procedures for Javanese Javanese wedding ceremonies in Surakarta. The results of the study found that in the Panggih ritual, Javanese Surakarta wedding customs were included in the core series, which was carried out full of sacredness under the order, before starting with the stage of handing over the banana sanggan, nebus Mayang twins, followed by the main stages consisting of Balangan suruh, and ngidak then. This research is different from previous research. This study examines the reality of the Panggih ceremony, specifically by the rules according to the standard. The conclusion is based on the findings in the field that the Panggih ritual is a core stage carried out according to the rules. Each stage contains symbols with meaningful values ??as guidelines for couples getting married.
Knowledge Management and The Role of Management Accountants on The Company's Sustainable Reputation Christina Dwi Astuti; Etty Murwaningsari; Yvonne Augustine Sudibyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.351

Abstract

This research aims to analyze the influence of knowledge management and the role of management accountants on the company’s sustainable reputatiob. The knowledge management variable is measured by 13 statement items divided into 3 dimensions (sharing, storing, learning), the role of management accountants with 11 statements divided into 2 dimensions (strategic, conventional), and the reputation of a sustainable company as many as 24 statement items divided into 3 dimensions (product & innovation, governance & workplace, leadership & performance). This research uses quantitative methods with the analysis unit is the manager at the lowest to highest level in Indonesia, especially in Indonesia. The sampling technique used is purposive sampling. The data was collected by distributing questionnaires, of which only 245 questionnaires could be processed. Data is processed using SEM analysis using AMOS version 22. The results showed that variable knowledge management has a positive influence on the company's reputation variables while the management accountant role variable has no influence on the company's reputation.
Observations of The Millennials Behavior in The Implementation of Pancasila Values in The Digital Era Juliana Tirza
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.353

Abstract

Pancasila is the nation's founders' legacy of greatness or history. The values of Pancasila will progressively erode if the legacy is not handed on to the next generation. As a result, Pancasila education is critical for the community's future, particularly for the younger members. This study aims to determine how Pancasila courses have affected the millennial generation, and how Pancasila might be implemented in daily life and national and state affairs for younger generations. This scientific work was written using a method known as a literature review. According to the findings of the research, globalization is gradually eroding the impact of scientific and technological development, Pancasila, which has an adverse effect on the millennial generation. It is anticipated that many young Indonesians would begin to forget their country's identity in this new industrial period 4.0, when all young people or millennials are obliged to compete to generate new breakthroughs and creative works.
Mapping of Landslide Potential Zone with Frequency Ratio Method and Mitigation Efforts in Banjarnegara Regency, Central Java, Indonesia Ilham Muhammad; Imsak Aditya Respati Priyono; Oktaviani Rahmania; Muhammad Rizki Maulana; Boy Marluga Silitonga; Mochamad Rafi Taufiqurrahman
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.354

Abstract

Indonesia is a country with a very high potential for disaster. This is supported by the existence of Indonesia which is surrounded by three world plates, namely the Eurasian plate, the Indian-Australian plate and the Pacific plate. One of natural disaster which occur in Indonesia is landslide. This situation has similarities with the research area located in the Banjarnegara Regency, Central Java. Aim of this research is to provide information on the level of influence of the class and conditioning factors of landslides, and a picture of areas that have vulnerability to landslides and as an effort to provide information to related parties. This research was conducted by geological mapping and remote sensing using DEM (Digital Elevation Model) and landsat-8 as field support data and visualization of the condition of the research area. The results of this study found that the results of mapping with frequency ratio method, the percentage of low insecurity is 66.83%, moderate insecurity is 17.94%, high insecurity is 1.87%, and very high insecurity is 0.02%. Areas with very high land movement potential are in karangkobar and pandanarum districts with a total area of 0.094589 km². The area has a very high potential because it has litology with volcanic rock types, very low vegetation and the presence of straightness. Therefore, various mitigations are needed both structural and non-structural.
Recognition, Measurement, Presentation and Disclosure of Corporate Social Responsibility (CSR) Costs PT. Kawasan Industri Makassar (Persero) Widyantono Arif; Asri Usman; Adil Setiawan
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.355

Abstract

The study aims to determine and analyze the application of corporate social responsibility accounting at PT Kawasan Industri Makassar (Persero). This research is qualitative with a descriptive analysis approach. The results of the study indicate accounting practices (recognition, measurement, presentation, and disclosure) of the costs of corporate social responsibility by PT Kawasan Industri Makassar (Persero) are under the Basic Framework for the Preparation and Presentation of Financial Statements (KDPPLK). PT Kawasan Industri Makassar (Persero) already has a specific financial report that refers to SAK ETAP, which is oriented to the non-profit sector by establishing a Small Business and Cooperative Development Unit, which is now called the Partnership and Community Development Program Unit (PKBL) which has been edited by Public accounting firm. There are no normative rules related to the cost accounting for CSR and the importance of environmental and social factors, so the findings of this study have practical implications for other business actors who should have their own business units that focus on social and environmental aspects.
Role of Women in Good Governance Showkat Ahmad Dar; Aadil Ahmad Shairgojri
Journal of Social Science Vol. 3 No. 4 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i4.360

Abstract

The purpose of this study is to describe and analyse the significance of gender mainstreaming in good governance for the overall growth of the nation, with a particular emphasis on how gender engagement in decision making through consensus building and representation directly leads to women's empowerment. Qualitative study employed descriptive and analytic methods to achieve a conclusion by extensively utilising a thematic analytical tool. The concept of "good" governance requires making normative decisions about what constitutes the legal appropriation and efficient exercise of authority. Some organizations that offer outside assistance and social activists view good governance as implying democratic governance, which implies a focus on participation, human rights, and social justice. Good governance is more about the state's effectiveness than the justice of the economic system or the legitimacy of the political system. Decision-makers ability to act to improve the suffering of disadvantaged women or address the problem of gender inequality depends on how policies are implemented in practice. The process has only just begun with the signing of international agreements and the enactment of laws addressing issues like women's rights, equal access to education, marital rape, and credit and property ownership. The concept of "governance" clarifies the link between political commitment and a programme's successful and efficient implementation. Reform efforts for governance systems have received much attention recently. They are still receiving attention now on a national and international level.
Local Wisdom Using Onjhem to Catch Indian Scad (Decapterus Russelli) in Pasongsongan Waters (Sumenep-Madura Regency) and Surrounding Areas Muhammad Zainuri; Mohamat Agus Masput
Journal of Social Science Vol. 3 No. 4 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i4.361

Abstract

Onjhem is a fishing tool that has long been used by Pasongsongan fishermen to catch fish. The Onjhem function (read: onjem) is generally referred to by another name, namely rumpon (Indonesian)/ FADs (Fish Aggregating Device) to collect fish in a selected fishing area. Local wisdom has been maintained until now in the use of onjhems, namely by only choosing one of a number of onjhems placed in the sea. How the local wisdom with the preservation of Indian scad fish resources in the waters of Pasongsongan and its surroundings is the goal of this research. The method used for data analysis from 2015 to 2021, namely quantitative descriptive with an approach to technical, biological, and level of utilization aspects. The results showed that local wisdom in the use of Indian scad fishing aids in the form of onjhem can maintain the sustainability of the potential of these fish resources.

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