cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fitriya
Contact Email
contact@jis-institute.org
Phone
+6281919120484
Journal Mail Official
jismab@jis-insitute.org
Editorial Address
Jl. Brigjend Hasan Kasim No.2 Palembang
Location
Unknown,
Unknown
INDONESIA
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Published by Training & Research Institute Jeramba Ilmu Sukses
ISSN : -     EISSN : 27457273     DOI : 10.47747
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis (JISMAB) merupakan jurnal yang memuat artikel dari hasil penelitian para mahasiswa, dosen, praktisi dan pemerhati bidang ilmu sosial, manajemen, akuntansi dan bisnis. Meskipun demikian, jurnal ini tidak terbatas pada bidang ilmu tersebut saja. Artikel yang ditulis haruslah merupakan makalah asli berdasarkan kajian baik secara teoritis maupun praktis yang dapat memberikan kebaruan bagi pengembangan ilmu sosial, manajemen, akuntansi maupun bisnis. JISMAB terbit 4 kali dalam setahun, yaitu bulan Februari, Mei, Agustus dan November. e-ISSN: 2745-7273. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref, Neliti.Com, Dimensions and Google Scholar.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 140 Documents
 1   2   3   4   5 
Model Prediksi Arus Kas di Masa Depan (Studi Empiris pada Perusahaan Telekomunikasi yang Terdaftar di BEI) Yunita Maharani
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i1.2

Abstract

This study aims to determine future operating cash flows by measuring the independent variables, namely gross profit, operating profit, net income and as additional information for users of the company's financial statements. External companies, especially investors, make this information a consideration in investing. The object of research is a telecommunications company listed on the Indonesia Stock Exchange (BEI) in 2009-2018. Data were analyzed using the EVIEWS 9 program with panel data regression analysis. The results showed that gross profit had a significant negative effect on cash flow, operating profit had a significant positive effect on cash flow, net income had a negative effect on cash flow. Simultaneously, gross profit, operating profit and net income have a negative effect on cash flow.
Meningkatkan Keterampilan Berbicara Menggunakan Metode Contextual Teaching and Learning Siswa Kelas XI SMK BSI Putu Intan Kurnia
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i1.3

Abstract

The purpose of this Internship research aims to analyze: 1). speaking skills of XI Tourism Hospitality class students. 2). learning using the Contextual Teaching and Learning method which is carried out in class XI Hospitality Tourism so that students have good and correct Indonesian language skills. 3). how to improve students' speaking ability after the lesson using the Contextual Teaching and Learning method.Qualitative methods are used in the research approach undertaken. Where this qualitative research seeks to provide an explanation, describe, and outline the main issues that will be discussed in the study then draw conclusions deductively. Based on the results of the study indicate that the object of research is a number of 15 students of this study from pre-cycle to cycle 1 shows that there is an increase in the average value of students that is 64.33 to 73.67. While from pre-cycle to cycle 2 shows that there is an increase in the average value of students that is 64.33 to 78. From the results above indicate that there has been a change from pre-cycle to cycles 1 and 2. These conditions indicate that there has been a change the value of students who showed an increase in students' abilities since using the CTL method. So from here it shows that the application of the CTL method has a good impact on improving students' ability to speak.
Pengaruh Employee Stock Ownership Program Terhadap Average Abnormal Return Perusahaan Perbankan Agung Suprayogi; Abdul Basyith
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i1.9

Abstract

This research was conducted to see the effect of the implementation of the Employee Stock Ownership Program on average abnormal returns of banking companies before and after applying ESOP and trading volume. The aim is to find out the difference in average abnormal return before and after applying the ESOP. The variable used in this study is average abnormal return. The period of this research event is 20 days, 10 days, 5 days and 1 day which are divided before and days after the date of application. This study examines banking companies that apply the Employee Stock Ownership Program listed on the Indonesia Stock Exchange so that data is obtained from trading in the company's stock price. The sampling criteria used a purposive sampling method in order to obtain 9 samples. The hypothesis method used in the normally distributed data is Paired Samples T-test. The result is that all average abnormal return periods both on the first and the last date of the ESOP application have a significant value >0.05, which means that the entire event period of the variable is proven to have no significant difference both before and after the banking company applies the Employee Stock Ownership Program.
Pengaruh Kelompok Acuan Terhadap Minat Beli Konsumen (Studi pada Konsumen Yamaha NMAX di Kota Bandung) Agri Regiansa; Dadan Abdul Aziz Mubarok
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i1.11

Abstract

This study aims to determine how respondents respond to the Reference Group and Buying Interest, and to see how much influence the Reference Group has on Buying Interest. The method used in this research is quantitative method. Data collection was carried out through a literature study and distributing questionnaires to 102 respondents. Sampling with purposive sampling. Data analysis uses simple Smart PLS analysis. The results showed that: Respondents' responses to the Reference Group, and Purchase Interest were in the good category by showing the results that the Reference Group had a strong positive effect on Buy Interest. The results of R Square, show that the magnitude of the influence of the Reference Group on Buying Interest is 32.1%, the remaining 67.9% is influenced by variables not examined in this research model.
Analisis Strategi Pemasaran Pada PT. Central International Education Tri Veny Pitri; Muji Gunarto
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i1.12

Abstract

The aim of this study was to decide the marketing strategy of PT. Central International Education by using SWOT analysis ,so it could be conclude that there were some internal factors that had stength such as cleanliness, a large parking area, good and reliable services, and products with good quality. meanwhile, there were some weaknesses such complains handling which was still not maximum, less promotion strategies and employees coming late to the office. some external factors were marketing opportunities, target market, product quality and good relationship with customers. there were also some threats such as business competitor s, government rule and new competitors. some strategies that can be used in future are giving good and quick responses to customers, improving promotion strategies, improving company services to ensure the cumtomers, maximizing promotion and advertisments to attract the customers and extending the market regions.
Efektivitas Komunikasi Interpersonal Pelatih dalam Membentuk Karakter Siswa Sekolah Sepakbola di Kota Palembang Sunarto Sunarto; Ratu Mutialela Caropeboka
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i2.27

Abstract

This study aims to analyze the effectiveness of interpersonal communication between trainers and students in shaping student character. The trainer's interpersonal communication effectiveness variables include: material, method, and time; while the student character variables are limited to: religious, honest, hard work, disciplined, and nationalist. Data analysis in this study used descriptive statistical analysis and inferential analysis. Descriptive statistical analysis is carried out to present research data in the form of tables or graphs, while inferential statistical analysis uses Structural Equation Modeling (SEM), which functions to test research hypotheses and various assumptions that must be met. The results of the study based on the statistical analysis of the structural equation model (Structural Equation Modeling) obtained a t-value of 4.56 > 1.96 and the Standardized Solution of 0.50. This means that it is concluded that the effectiveness of coach interpersonal communication has a positive and significant effect in shaping the character of football school students in the city of Palembang. The effectiveness of the coach's interpersonal communication has a direct effect of 50 percent in shaping the character of students. The higher the effectiveness of interpersonal communication between trainers and students, the more it will improve the character building of students, so that later students with religious, honest, hard-working, disciplined and nationalist characters are formed based on Pancasila.
Evaluasi Penerapan Sistem Akuntansi Pendapatan Pada Badan Keuangan Daerah Kota Lubuklinggau Miki Indika; Abdika Jaya; Novi Septianah
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i2.34

Abstract

The aim of this study is to evaluate the application of an income accounting system to the Regional Finance Body of Lubuklinggau City. It is descriptive research; this research is not intended to test hypotheses but only systematically describes the facts, situations, and activities of the accounting system of income in the Regional Finance Agency of the City of Lubuklinggau. Operational variables of this study are income accounting systems with related party indicators, related documents, and accounting systems and procedures. Secondary data is in the form of body profiles and reports on the realization of regional revenue and expenditure budgets. The data analysis technique used descriptive analysis. The results of the study showed that the income accounting system at the Lubuklinggau City Regional Finance Body for related parties is not appropriate with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, and Regulation of Lubuklinggau Mayor, Number 63 of 2016 and Regulation Lubuklinggau Mayor Number 32 of 2012.It had been already referring to Government Regulation Number 71 of 2010 concerning Regional Financial Management Guidelines, and for related documents and systems and procedures for accounting income in accordance with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, Regulation of Mayor of Lubuklinggau Number 63 of 2016 and Regulation of Mayor Lubuklinggau Number 32 of 2012.
Pengaruh Kualitas Pembelajaran, Kualitas Tutor dan Motivasi Terhadap Prestasi Belajar Mahasiswa Universitas Terbuka Palembang Heldiono Heldiono; Indawan Indawan; Sakdiah Wati
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i2.82

Abstract

This study aims to determine the effect of learning quality, tutor quality and motivation both jointly and partially on student achievement at the Palembang Open University (Pokjar Pangkalan Lampam - Tulung Selapan. The research approach is quantitative research with associative research type. The population of this study is 186. students. The sampling method for probability with the Stratified Random Sampling method. The sample of this study was calculated using the Slovin formula with an error rate of 10%, the number of samples was 65 students as respondents. The first sample was tested using the Instrument Validity Test and the Instrument Reliability Test. The analysis model used in this study is multiple linear regression analysis. The regression calculation can be Y = -1.649 + 0.567X1 + 0.351X2 + 0.457X3. Interpretation of the multiple regression equation regarding the influence of the Learning Quality Variables (X1), Tutor Quality (X2) and Learning Motivation (X3), on Student Learning Achievement (Y). The results of the calculation of the three coefficients of the independent variable are positive, this indicates a positive linear relationship (unidirectional), meaning that the quality of learning, quality of tutors and learning motivation, the better, the better the student achievement. Obtained a correlation coefficient (R) of 0.712, with a level of closeness between variables of 0.712 which is in the interpretation of the correlation value (0.60-0.799) means that the relationship between the two variables is significant and the level of closeness is strong. The coefficient of determination value R2 = 0.507, which means that the variables of Learning Quality, Tutor Quality, and Learning Motivation are able to explain the Student Learning Achievement Variables of 0.507 or 50.7%, while the remaining 49.3% is explained by other factors not examined.
Analisis Leverage Dalam Mengukur Risiko Studi Kasus Pada PT. Pabrik Kertas Tjiwi Kimia Tbk Andi Amri
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i1.37

Abstract

The purpose of this study is to look at the risk of PT. Tjiwi Kimia Tbk Paper Plant in terms of business risks, financial risks, and total risk caused by looking at specific problems within the company to obtain various measures that are useful for measuring risk levels. Form of research that uses observation by using descriptive analysis method to describe course of an ongoing research or looking for problems that occur in the company where the author wakes up research. Result of research: 1). Operating Leverage (DOL) for the last six years has not been good, because the resulting DOL tends to increase this meaning the company has not been able to reduce its business risk. 2) The resulting Financial Leverage (DFL) contains a downward trend which can be seen from the decrease in EPS generated so that the company has not been able to reduce its financial risk. 3) Total Leverage (DTL) generated can still change, with DTL result every year tends to increase and decrease (inconsistent) seen from variation of EPS produced every time following sales up and down. PT. Tjiwi Kimia Tbk Paper Plant can reduce the total risk if it can drop DOL and increase DFL.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Moderasi Kebijakan Dividen: Studi Pada Perusahaan Properti, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Ali Imron; Desi Kurniawati
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v1i2.92

Abstract

This study purposed to determine the effect of profitability proxy with Earning Per Share (EPS) and firm size is proxied by logarithm natural of total assets to firm value which proxied by Price Book Value (PBV) and to find out whether dividend policy proxied by Dividend Payout Ratio (DPR) be moderateted the relationship of profitability and firm size against firm value. The population in this study were all the property, real estate and building construction companies sector listed on Indonesia Stock Exchange for 2013 -2017. The sample in this study were 9 companies out of 62 population obtained through purposive sampling method. Data analysis techniques used in this study was Moderated Regression Analysis (MRA). The results of this study is: (1) Profitability has positive and significant impact to firm value. (2) Firm size has positive impact but not significant to firm value. (3) Dividend policy are able to moderate the effect of profitability against firm value. (4) Dividend policy can not moderate the effect of firm size against firm value.

Page 1 of 14 | Total Record : 140

 1   2   3   4   5 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 1 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 4 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 3 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 2 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 1 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2023): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2023): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2023): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis Vol. 4 No. 1 (2023): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis Vol. 3 No. 4 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis Vol. 3 No. 3 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis Vol. 3 No. 2 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis Vol. 3 No. 1 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis Vol. 2 No. 4 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis Vol. 2 No. 2 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis Vol. 2 No. 1 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2020): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis More Issue