Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
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.
Articles
140 Documents
Pengaruh Likuiditas, Struktur Modal dan Aktivitas Terhadap Profitabilitas Perusahaan Manufaktur Sub Sektor Pakan Ternak di Bursa Efek Indonesia
apriati octorika apri;
Bakti Setyadi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i1.583
The campany basically, it cannot be separated from the goal, namely to obtain maximum profit. Profitability for the company plays an important role in maintaining its survival. Increasing company profitability can be influenced by several factors such as liquidity, capital structure and activity. The purpose of this study was to determine the effect of liquidity, capital structure, and activity on profitability in animal feed sub-sector manufacturing companies on the Indonesia Stock Exchange. This research approach is an associative quantitative approach with a causal nature. The data used in this study is secondary data, namely the financial statements of manufacturing companies in the animal feed sub-sector on the Indonesia Stock Exchange for the 2017-2020 period. The analytical technique used in this research is descriptive statistical test, classical assumption test, and multiple linear regression analysis. Based on the analysis results show that partially liquidity has no significant effect on profitability, capital structure has no significant effect on profitability, and activity does not have a significant effect on profitability while simultaneously liquidity, capital structure and activity have a significant effect on profitability.
Pengaruh Debt to Asset Ratio dan Debt to Equity Ratio Terhadap Return On Asset Perusahaan Sektor Industri Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia
Jurlinda Jurlinda;
Juhaini Alie;
Meilin Veronica
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i1.622
This study aims to analyze the effect of debt to asset ratio (DAR) and debt to equity ratio (DER) on return on assets (ROA) in food and beverage industry companies listed on the Indonesia Stock Exchange (BEI). The data used in this study are secondary data obtained from the company's financial statements. The analytical method applied in this research is multiple linear regression method. The results prove that the debt to asset ratio (X1) has a significant negative effect on return on assets (Y). Debt to equity ratio (DER) (X2) has a significant positive effect on return on assets (ROA) (Y). This research is useful for companies to increase their return on assets through debt to asset ratio and debt to equity ratio).
Analisis Harga Saham Perbankan Sebelum dan Setelah Pengumuman Covid-19 di Indonesia
Fani Kristina
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i1.623
This study aims to analyze banking stock prices before and after the announcement of Covid-19 in Indonesia. The stock price in this study uses the daily closing stock price. The sample was selected using purposive sampling technique. This study collected 5 national private foreign exchange banking companies listed in the ranking with the largest number of assets, namely Bank Central Asia Tbk, Bank Cimb Niaga Tbk, Bank Pan Indonesia Tbk, Bank OCBC NISP Tbk, and Bank Danamon Indonesia Tbk. Data were analyzed using the Wilcoxon Signed Rank Test. The analysis results show that there are significant differences in the stock prices of banking companies before and after the announcement of Covid-19 in Indonesia.
Financial Empowerment of Farmers Through Agricultural Credit by Commercial Banks: A Descriptive Analysis
Balaji Dhanasekaran
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i1.661
According to the economic survey of India (2020-2021) stated that the total food production in the nation recorded at 296.65 million tonnes in the financial year and it has been increased by 11.44 million tonnes in the financial year 2019. The Indian government has set the goal to procure 42.74 million tonnes from the central pond in the financial year 2021. Similarly, the output of horticulture produce was estimated at 326.6 million tonnes in the financial year 2020. The sugar production has increased to 26.46 metric tonnes from 2019 to 2020. India is one of the prominent exporters of farm products across the world. The institutional loan is considered to play a very crucial role in the farm sector growth and development in India. The admission and delivery of rural credit are slanted in favour of healthier gifted regions and within the similar region posh towards better-off families. Agricultural credit is important to the farm credit system in India due to the capital accessibility of the farmers. It helps them to procure various raw materials such as seeds, fertilizers, land and other capital equipment. The agricultural credit is to be made accessible and available to agricultural and allied activities to promote agricultural output. The developing country like India, need greater support from the farmers for inclusive growth and development. This present study is followed the descriptive and analytical methods of research. Data for the present analysis is purely based on secondary data sources. The secondary information has been collected from various published reports such as NABARD and Reserve Bank of India for various years. During the 2004-2005 period, the target was aimed by the commercial banks was Rs.57000 crores. But the actual disbursement took place with Rs.81481 crores. It is evident from data sources that the disbursement amount was consistently increased from 2004-05 to 2007-08. The agricultural loan has been disbursed with Rs. 125477 crores, it was a huge increase as compared to the previous year disbursement of Rs. 81481 crores. It was reached 156850 crores rupees during 2007-2008
Exemplifying The India’s Recent Financial Status Based on The Estimated Union Budget Data 2020-2021
Thenkovan Mariyappan
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i1.662
This study attempts to reveal the significance of the union budget for the promotion of economic growth and estimate the financial status of the union government in the recent year 2020-2021. This study follows the descriptive method of research to carry out the research work. Data was collected from various secondary sources such as union budget documents and budget analysis series in the finance ministry. The collected data has been tabulated and interpreted to infer the significance and growth of the public revenue and public expenditure of the government. The data was collected for the recent years 2019-2020 and 2020-21 to analyse the latest financial position of India. The government policy formulations and reforms have aimed at determining the banking system to support the flow of credit to the nation and implement monetary and fiscal incentives to sustain total demand and maintain output. The revenue expenditure of the union budget during the 2018-2019 period was Rs.2007399 crores and it was increased to Rs.2447780 crores in the 2019-2020 budget period. Similarly, the revenue expenditure has further increased to Rs.2630145, which constitutes 11.90 percent of the growth in the revised estimates during 2020-2021. The percentage share of the gross domestic product of the country was 2.4 percent in 2018-2019 and during 2019-2020 also maintained the same status. But, during the 2020-2021 budget it has been increased to 2.7 percent. In the same year, the fiscal deficit recorded as 3.8 percent and the primary deficit has been dropped down to -37.8 percent in the recent year. On the whole, the budget 2020-2021 focussed to promote economic growth based on the best allocation of resources
Do Digital Payment Platforms’ Activities affect Corruption? Evidence from Panel of West African Countries
Bibiana Njogo;
S. Atanda Mustapha;
Chinelo J. Obiekwe
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i2.663
The study examines whether the digital payment platforms (ATM, POS, Mobile and Online platforms) affects the level of corruption in selected West African countries. A standard panel data models such as pooled Least Square, random effect and system GMM were adopted to generate the estimators. The findings suggest that the operation of ATM has been deterrent to corruption level in selected West African Countries. This is evidence with the negative effects observed in both the individual and interaction models. The point of sale (POS), Mobile and Online medium of electronic payments have increasing effects on corruption. This is proofed, given the positive signals seen in both the individual and interaction models. The paper further test for robustness through model re-specification and changes in estimation technique and thus, reveals that the coefficients are consistent to model re-specification and advanced estimation procedure. Hence, digital payment platforms significantly influence corruption in West African countries. The implication therefore is that, the regulatory authorities and deposit money banks should advocate for larger usage of the POS and Online digital payment platforms. Also, the use of the mobile platform should be regulated to contend with insecurity it heralds.
Health Status and Economic Growth in Kenya
Kelvin Mutira Misango
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i2.670
Economic growth is important as it measures the prosperity of a nation which indeed increases the output per person and factors like human capital, physical capital and technological change which are the main drivers towards achieving economic growth. Kenya’s Vision projected an economic growth rate of 10 per cent per annum from 2008 to 2030 which has not been achieved to date. The purpose of this study was to analyze the impact of health status on economic growth in Kenya. The specific objectives of the study were to determine the effect of: nutrition status and life expectancy on economic growth in Kenya. The study adopted the endogenous growth theory and incorporated key health status into the model as a function of human capital. Research design employed was explanatory research design and relied on secondary data from World Bank from 1985 to 2018. Applying regression model, the results revealed that coefficient of life expectancy was 1.1556, which was positive and significant at 5 percent level. This implied that for every one percent increase in coefficient of life expectancy, GDP growth rate could increase by 1.1556 percent. Coefficient of nutrition status was -1.143, which was negative and insignificant at 5 percent level. This implied that for every one percent increase in coefficient of nutrition status, GDP growth rate would fall by 1.143 percent. Considering that increased life expectancy had direct effect on increase in economic growth rate, Kenya government could put in place policies promoting citizen’s health. Suitable social sector policies and government interventions are required to increase life expectancy and consequently economic growth rate. Further, there is also a need for involvement of health human force in macro and micro policy-makings and critically examine other determinant of health care expenditure
Peran Reputasi Perusahaan dalam Membangun Kepercayaan Pelanggan Maskapai Penerbangan
Nurkholish Majid
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
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DOI: 10.47747/jismab.v1i2.51
Research purpose to eximne role Corporate Reputation to Customer Trust development through service, contribution and image indicators. Reserarch using quantitative method with sample Garuda Indonesia Airlines’s Customer. Result by using regression analysis shown that Corporate Reputation have role to increase Customer’s Trust. Service and Contribution as indicator so has contibution for Trust development among Customer of Airline Service. Although image indicator has no impact to customer trust development. Furthemore this study has implication to examine role Corporate Reputation and Trust for behavioral intention for future research
Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Dinas Kependudukan dan Pencatatan Sipil Kota Serang
Ende Ende;
Ahmad Asep Firdaus
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
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DOI: 10.47747/jismab.v2i1.197
This Research aims to determine the influence of the work environment on the performance of employees who are mediated by job satisfaction at the population Office and civil registration of Serang City. Sampling is done by non-probability samplingi.e. the saturated sample (census). The number of samples used in this study was as much as 61 employees. In this study, these three variables were analyzed using a simple linear regression analysis through the significance test with the SPSS program. The object of this research is all officers of the population Service and civil registration of Serang City. The results of the study showed that the working environment was influential in the performance of the population service and civil registration of Serang. Hypothesis 1 is supported, the working environment affects the performance of the Population Service officers and civil registration of Serang City. Hypothesis 2 is supported, the working environment affects the work satisfaction of the population service and civil registration of Serang City. Hypothesis 3 is supported, job satisfaction affects the performance of the Population Service officers and civil registration of Serang City. In addition, research results show that the working environment affects employees ' performance by being mediated by work satisfaction at the population office and the civil registration of Serang City thus 4 hypotheses are supported.
Pengaruh Covid-19, Tingkat Inflasi dan Harga Minyak Mentah Terhadap Keputusan Investasi di Bursa Efek Indonesia
Nyimas Lutfiyah
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses
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DOI: 10.47747/jismab.v3i2.664
Macroeconomic conditions will affect the capital market and will certainly affect investors in predicting future economic changes. The purpose of this study is to determine the effect of Covid-19, inflation rates and oil prices on investment decisions on the Indonesia Stock Exchange. The sample in this study is the number of confirmed cases of Covid-19, inflation rate and oil prices for the period March 2020 - January 2022. This type of research is associative research. The data used in this study is time-series data. Methods of data collection using the method of documentation. The data analysis method used is quantitative. The data analysis technique used multiple linear regression. The results showed that (1) Covid-19 had a significant effect on stock prices and trading volume, (2) Inflation rates had no significant effect on stock prices and trading volume, (3) Crude oil prices had a significant effect on stock prices and trading volume