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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
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Penggunaan Siklus Akuntansi Pada UMKM Putri Alfiana Husin
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i2.313

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran yang penting dan UMKM juga berperan dalam, pemerataan hasil pembangunan di Indonesia sendiri. Namun sayangnya para pelaku UMKM belum memakai siklus akuntansi sebagai pencatatan ataupun pengelolaan keuangan mereka, padahal keuangan di UMKM sendiri adalah sesuatu yang sangat penting dan fatal jika pengelolaannya tidak baik. Penelitian ini menggunakan metode kuantitatif dimana peneliti menggunakan responden untuk sumber data lalu untuk menganalisis data dari penelitian menggunakan analisis deskriptif dimana untuk menginterpretasi menggunakan kategori persentase. Hasil dari penelitian ini menunjukan bahwa masih banyak pelaku UMKM yang belum menggunakan siklus akuntansi sendiri dikarenakan beberapa faktor. Disisi lain yang menggunakan siklus akuntansi kebanyakan pelaku UMKM hanya berhenti di transaksi. Meskipun belum menerapkannya secara lengkap setidaknya sudah memulai siklus akuntansi yang pertama. Pelaku UMKM seharusnya sadar bahwa akuntansi sangat membantu pengelolaan keuangan dan sebaiknya pelaku UMKM mengikuti pelatihan atau membaca buku mengenai akuntansi untuk UMKM agar menambah pengetahuan dan pengalaman tentang akuntansi.
Faktor-Faktor Mempengaruhi Profitabilitas Bank di Bursa Efek Indonesia Awinda Juliantri Krismonika; Aris Munandar; Vhika Meiriasari
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i2.414

Abstract

This study aims to analyze the effect of cash flow from operating activities, loan to deposit ratio, non-performing loans, and return on assets on net interest margins in banks listed on the Indonesia Stock Exchange in 2015-2019. Data is obtained from the IDX website for the 2015- 2019 period for financial service companies listed on the Indonesia Stock Exchange in the 2013-2017 periods. The data were analyzed using multiple regression methods which were processed using Eviews. The results of the investigation indicates that partially each cash flow from operating activities, loan to deposit ratio, and non-performing loans has a significant and negative effect on the net interest margin. Furthermore, return on assets has a significant and positive effect on net interest margin. Simultaneously, operating cash flow, loan to deposit ratio, and non-performing loan, return on assets have a significant and positive effect on Net Interest Margin. This study provides information to companies in the financial sector to pay attention to operating activity cash flow factors, loan to deposit ratios, and non-performing because these factors affect the net interest margin
Analisis Prosedur Pengendalian Internal Dana Kas Kecil pada Restoran Bakso Mas Gendut Bukit Besar Palembang Arif Rahmayadi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i3.416

Abstract

This study aims to analyze how the internal control process procedures for petty cash funds are applied to Bakso Mas Gendut Restaurant in Palembang City. This research is a qualitative research that obtains data from observations and interviews. The results showed that the restaurant used the Imprest Fund System of bookkeeping. The results of this study also indicate that to record petty cash, Bakso Mas Gendut Restaurant consolidates the input from all accounting journals which constitute a classification of accounts.
Pengaruh Rasio Keuangan dan Kondisi Financial Distress Terhadap Struktur Modal Pada Perusahaan Manufaktur Goldenblossom Sumatera (Gbs) Dani Masardi; Maulan Irwadi; Lukita Tripermata
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i3.418

Abstract

This study aims to examine the effect of financial ratios and financial distress on the capital structure of the manufacturing company Golden Blossom Sumatra (GBS). This research uses secondary data. In the data collection stage, researchers used documentation techniques. The collected data were then analyzed using multiple linear regression methods. The results of this study indicate that the activity ratio and profitability ratio have a positive effect on the capital structure, while the liquidity ratio, solvency and financial distress have no positive effect on the capital structure.    
Pengaruh Penilaian Kinerja Terhadap Produktivitas Kerja Pada PT. Jimmulya Palembang Eno Yunitasari; Susi Handayani; Meilin Veronica
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i3.431

Abstract

This study aims to analyze the effect of performance appraisal on employee work productivity at PT Jimmulya Palembang. The data used are primary data obtained from questionnaires and interviews. The research method used is simple linear regression analysis. The research results prove that the performance appraisal has a significant positive effect on employee work productivity. This research is expected to help companies to be able to increase employee productivity through employee performance appraisals
Pengaruh Pemanfaatan E-Learning dan Minat Belajar Terhadap Perilaku Belajar Mahasiswa Fakultas Ekonomi Stambuk 2017 Universitas Negeri Medan Desi Purnama Dewi; Alfi Nura
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (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.v2i4.496

Abstract

The problems in this research are students difficulties in using e-learning, students interest in learning is still low and student learning behavior is not good. The purpose of this study was to determine how the influence of the use of e-learning and interest in learning on the learning behavior of students of the Faculty of Economics, Stambuk 2017, State University of Medan. This research was conducted at the Faculty of Economics, Medan State University, which is located on Jl. Willem Iskandar Pasar V Medan. This type of research is ex post facto. The population of this study was 629 students with a sample of 86 students using simple random sampling technique. The data collection technique used is a questionnaire. Before being used, the questionnaire was tested for validity and reliability. Then the data was collected and the results of the questionnaire were analyzed using multiple regression. From the results of the partial test analysis between the use of e-learning (X1) on learning behavior (Y) from the value of  >  (4.274 > 1.663) with a significance value smaller than the 0.05 level (0.000 < 0.05) and for the significance value between learning interest (X2) and learning behavior (Y) from the value of  >  (8,575 > 1,663) with a significance value less than 0.05 level (0.000 < 0.05). Simultaneously (F test) the value is shown that  >  (121.105 > 3.11) and a significant value of 0.000 <0.05. Thus, it can be concluded that the influence of the use of e-learning and interest in learning has a positive and significant influence on the learning behavior of students of the 2017 Stambuk Economics Faculty, State University of Medan
Pengaruh Current Ratio dan Quick Ratio Terhadap Return On Asset: (Studi Kasus Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Delvi Rahma Novianti; Juhaini Alie; Endah Dewi Purnamasari
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (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.v2i4.497

Abstract

This study aims to analyze the effects of current ratio (CR) and quick ratio (QR) on return on assets (ROA) in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Financial report data were collected through documentation, literature study, and observation. This study implemented multiple linear regression methods to analyze data. The results of the investigation prove that partially CR has a significant effect on ROA. On the other hand, QR has no significant effect on ROA. Simultaneously, CR and QR have a significant effect on ROA. This research offers empirical evidence on the discussion of CR, QR, and ROA especially for the food and beverage industry.
Pengaruh Modal Kerja dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga Yang Terdaftar di Bei Periode 2015-2019 Della Dwi Marinda; Maulan Irwandi; Aris Munandar
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (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.v2i4.503

Abstract

This study aims to analyze partially and simultaneously the effect of working capital and liquidity on profitability in cosmetic and household goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Data collection techniques using documentation and literature study, amounting to 30 correspondents. This study uses multiple linear regression as an analysis tool. The results of the study partially show that the working capital variable has a negative effect on the profitability variable, while the liquidity variable does not affect the profitability. The conclusion from the results of this study that the coefficient of determination (R2 ) obtained a value of 0.507. This shows that the large contribution of working capital and liquidity variables can explain the profitability of 50.7%, the remaining 43.3% can be influenced by other variables not included in this study.
Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Kantor Pengadilan Agama Lubuklinggau Kusnadi Yudha Wiguna; Anggia Syafitri; Ria Meika Putri
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (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.v2i4.509

Abstract

The aim of this study is to see the effect of financial report quality toward accountability performance in religious court of Lubuk Linggau. Variables of this study are financial report quality and toward accountability performance. Data of this study is qualitative and quantitative data through questionnaire shared to all religious court officers and financial report validated by Audit Board Republic of Indonesia . The result showed that the quality of financial report gave the significant effect on accountability performance in religious court of Lubuk Linggau by  > , (15,517>1,692) , significant value with 0,000 < 0,05 and determinant cooficient is 0,749 or 74,9 percent.
Implementasi Pengembangan SDM untuk Meningkatkan Reputasi UIN Raden Fatah Palembang Muji Gunarto; Paizurahman Paizurahman
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (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.v2i4.515

Abstract

This study takes the theme of implementing human resource development to improve the Raden Fatah State Islamic University of Palembang's reputation. The background to this problem is that there are still obstacles in lecturer development related to further studies and the formation of the need for the number of lecturers that is not appropriate. This research method is qualitative with the subjects of the employees of UIN Raden Fatah Palembang. The data analysis technique used in this research is descriptive statistical analysis techniques. The study results were that at the time of the recruitment of UIN Raden Fatah, a centralized admission process was carried out at the central government by submitting to the Indonesian Ministry of Religion if it wanted to carry out the process of admitting new teaching staff. However, this system has weaknesses because the center does not understand what is happening in the field so that decisions do not match what is expected. The lecturers' qualifications for the number of lecturers or doctoral lecturers below 30%, and the rest are Masters lecturers

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