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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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Peran Fintech (Aplikasi Stroberi Kasir) Dalam Meningkatkan Pengelolaan Keuangan UMKM di Kabupaten Belitung Berandi Suaryansyah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v3i2.729

Abstract

This study aims to assess the influence of the role of Fintech (Stroberi Cashier Application) in Improving SME Financial Management in Belitung Regency. The type of research used in this research is descriptive quantitative research. The total population is as many as 30 people. In this study, a sample of 30 people was used as a test sample for the instrument and a sample of research analysis data. Sampling in this study used the Sampling Saturated is sampling done as a whole from the total population. The processed data is the result of distributing questionnaires to SMEs in Belitung district. The data analysis technique used in this research is simple linear regression. Based on the results of data analysis, it can be concluded that the results of this study indicate the influence of path analysis of the financial technology model has a major influence on consumer satisfaction of 0.792 or 79.2%. It’s mean, financial technology has a significant influence on consumer satisfaction. Path analysis model II produces a direct effect of financial technology on the financial management of SMEs of -0.112 or 112% with a value of sig. 0.723 and the direct effect of consumer satisfaction on the financial management of SMEs is 0.037 or 3.7% with a sig. 0.907. It was concluded that financial technology
Pengaruh Komunikasi dan Peran Dosen Penasehat Akademik Terhadap Prestasi Akademik Mahasiswa Pada Program Studi Manajemen Administrasi Politeknik Belitung Venny Resti Fachlovi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v3i2.732

Abstract

Academic advisory lecturers have an essential role in encouraging student success in attending lectures. For this reason, academic advisory lecturers tasked with guiding students must prepare themselves as well as possible to optimize their role as academic advisors. This research is quantitative descriptive. The variables in this study are 2 independent variables: the communication variable and the role of the Academic Advisor lecturer, and the dependent variable is the student's academic achievement. The sample in this study was 37 second-semester students of the Administrative Management Study Program. Data collection techniques using a questionnaire. Based on the study results, the communication variable has a positive and significant effect on student academic achievement. It is shown in hypothesis testing based on the results of the T-test (partial), showing that the communication variable (X1) T-count > T-table (7.580 > 2.032) and significance < 0.05 (0.000 < 0.05), which means that Ho is rejected. Ha is accepted. The PA lecturer variable has a positive and significant effect on student academic achievement. It is shown in hypothesis testing seen from the results of the T-test (Partial) showing that the role of the PA lecturer (X2) T-count > T-table (3.619 > 2.032) and a significance < 0.05 (0.001 < 0.05), which means that the the the Ho is rejected and Ha accepted. Communication variables and PA lecturers positively and significantly affect student academic achievement. It is shown in the results of hypothesis testing based on the results of the F test showing that the F-count obtained is 80.371 with a significance of 0.000, and the value of the F-table is 3.267. If the results of F-count with F-table are compared, then F-count > F-table (80.371 > 3,267) and significance < 0.05 (0.000 < 0.05). These results indicate that Ho is rejected and Ha is accepted, which means that there is a jointly significant influence between the communication variable (X1) and the PA lecturer role variable (X2) on student academic achievement (Y). The suggestion from the results of this study is that PA lecturers should communicate more intensely to their guidance students by motivating students. It can further increase the educational value of the students under his guidance. And students must be more active in communicating with their respective PA lecturers and do not hesitate to PA lecturers to consult if there are problems encountered in lectures.
Implementasi e-Faktur terhadap Kepatuhan Pengusaha Kena Pajak dalam Pelaporan SPT Masa PPn : Implementasi e-Faktur terhadap Kepatuhan Pengusaha Kena Pajak dalam Pelaporan SPT Masa PPn Rolia Wahasusmiah
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2022): 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.v3i3.764

Abstract

The purpose of this study was to analyze the application of the e-Faktur application to taxable entrepreneurs in terms of reporting VAT Periodic Returns, as well as to see the level of compliance of taxable entrepreneurs registered at KPP Pratama Seberang Ulu Palembang. The research method used is descriptive method and data collection techniques used are documentation and interviews. The sources of data in this study are the number of registered Taxable Entrepreneurs, the number of Taxable Entrepreneurs who use e-Faktur, and the number of SPT Periodic VAT received from 2015 to 2019. The results of the study show that the level of compliance of taxable entrepreneurs using the e-invoice application has been effective, it can be seen that almost all Taxable Entrepreneurs have activated it the tax e-invoice application, but the implementation of the e-invoice application which has been effective is not accompanied by the compliance of taxable entrepreneurs which actually decreases after the mandatory use of the e-invoice application.
Exploratory Factorial Structure of Security Public Arger Verstapp
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2022): 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.v3i3.770

Abstract

The aim of this paper is to discuss the scope and limits of social work as a preventive and thanatological device to the politics of fear, nepotism and known as security politic and death. For this purpose, the basic concepts proposed by theories of systems social work exposed. Then, the categories of social fact, social issue, rationalization of another device, social suffering, social ties, social protection, social promotion and intervention about the politics of fear, nepotism and death in order to discuss establish areas of opportunity of Social Work. Finally, a model for social diagnosis of security politic specified
Perbandingan Struktur Modal dan Nilai Perusahaan Sebelum dan Saat Pandemi Covid-19 di Bursa Efek Indonesia Devita Asri; Abdul Basyith; Ummi Kalsum
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2022): 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.v3i3.784

Abstract

The purpose of this study is to know the structure of capital and value companies before and when the covid-19 pandemic in the Indonesian stock exchange. This study includes association research. There are six variables used, which are capital structures, profitability, liquidity, corporate sizes, and dummy variables. The study's population is the health, telecommunications, and tourism Sub Company registered in the Indonesia Stock Exchange in 2018-2021. The sample in this study represents 23 companies. The data used is secondary data. Data collection techniques are documenting. The analysis techniques used are descryptive, electronic regression dummy statistics, multicolicerity tests, autokolinerity tests, heteroocrity tests, modeling verification tests, regression coefficient tests, and deterministic coefficients. Research has shown 1) profitability, liquidity, corporate size, and dummy variables have significantly affected the capital structure before and when the covid-19 pandemic. 2) capital structures, profitability, liquidity, corporate sizes, and dummy variables have significantly affected the company's values before and during the covid-19 pandemic.
Pengaruh Kebijakan Deviden, Likuiditas, Manajemen Aset, dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Food And Beverages yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Anisa Nur Amalia Saputri Putri
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2022): 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.v3i3.813

Abstract

This study aims to determine the impact of dividend policy, liquidity, asset management and leverage on firm value of food and beverage companies listed on the Indonesia Stock Exchange (IDX). There are inconsistencies in the results obtained from previous research and also the importance of company value for all parties. This study uses quantitative methods and data analysis techniques in this study, namely descriptive statistical analysis, panel data regression analysis, classical assumption test, hypothesis testing, and coefficient of determination with the Eviews 10 application. The population in this study, namely food and beverage companies, has been listed on the Indonesia Stock Exchange. 2016-2020 period. Determining the sample with the target sampling method using a total sample of 19 food and beverage companies and also the number of observations in this study, namely 95. Secondary data is the data used in this study. The method for collecting data is the documentation method from the IDX official website (www.idx.co.id). Test the hypothesis by t-test. With linear regression analysis of panel data with a significance level of 5%, the results of this study indicate that (1) dividend policy has a positive and significant impact in part on firm value (2) liquidity is also concluded that has a positive and significant impact on firm value, (3) Management assets have a positive and significant impact on firm value (4) Leverage also has a positive and significant impact on firm value (5) Dividend, liquidity, leverage and asset management policies have a significant positive impact on firm value at the same time.
Pengaruh Pemberdayaan Karyawan dan Kepuasan Kerja Terhadap Produktivitas Perusahaan di Toyota Auto2000 Tanjung Api-Api Palembang Muhammad Tio Septa Syafril
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2022): 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.v3i3.830

Abstract

This study aims to analyze the effect of employee empowerment and job satisfaction on company productivity at Toyota Auto 2000 Tanjung Api-Api Palembang. Primary data used in this study were obtained from a questionnaire filled out by 178 respondents. Then the data is processed using multiple linear regression analysis method. The results indicates that employee empowerment (X1) and job satisfaction (X2) had a significant positive effect on company productivity (Y). This research is expected to become literature on the topic of employee empowerment, job satisfaction and company productivity.
Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM Kecamatan Kalidoni: Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM Kecamatan Kalidoni Budi Kurniawan purba; M. Titan Terzaghi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (2022): 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.v3i4.833

Abstract

The purpose of this study was to examine the effect of education, company age, and accounting training on the use of accounting information. The research method used is quantitative method using descriptive statistical analysis data analysis techniques, classical assumption test, validity test, reliability test, multiple regression analysis test, t test, f test, and coefficient of determination test using SPSS application. The population in this study were MSME actors registered in MSMEs in Kalidoni sub-district and several MSME actors found on Jalan Taqwa Mata Merah, Kalidoni District. Determination of the sample in this study using the Slovin formula and obtained a sample of 50 MSME entrepreneurs in Kalidoni sub-district. Secondary data is the data used in this study, the method for data collection is done by distributing questionnaires to MSME actors. Test the hypothesis by t test. with linear regression analysis of panel data with a significance level of 5%, the results of this study indicate that the variables of education, business age, and accounting training have a positive influence on the use of accounting information
Pengaruh Likuiditas, Solvabilitas, dan Aktivitas Terhadap Harga Saham Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Sarah Nurlita Sari; Fatimah Fatimah; Choiriyah Choiriyah
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (2022): 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.v3i4.867

Abstract

This study aims to determine the effect of liquidity, solvency, and activity on stock prices in healthcare sector companies listed on the Indonesia Stock Exchange. Sampling using non-probability sampling with purposive sampling method, the sample used is 13 companies. The data required is secondary data obtained from the Indonesia Stock Exchange through the website www.idx.co.id and the data collection method is using the documentation method. The analysis technique used in this research is multiple linear analysis technique, classical assumption test and hypothesis testing. The results of the multiple linear regression Y = 47.647 + 243.648X1 + 232.689X2 + 582.943X3), F test (simultaneous test) with Significant of F 0.000 < 0.05, meaning that there is an influence between Liquidity, Solvency, and Activity together on stock prices and t test (Partial Test) on Significant Liquidity 0.000 < 0.05. Thus it can be concluded that Liquidity has a significant influence on prices stocks, the Significant Solvency is 0.034 <0.05. Thus it can be concluded that Solvency has a significant effect on stock prices, Significant Activity is 0.000 < 0.05 thus it can be concluded that activity has  a significant effect on stock prices
Pengaruh Motivasi, Disiplin dan Lingkungan Kerja Terhadap Kinerja Tenaga Pengajar Lembaga Pendidikan iSMART di Kota Palembang Silvyana Silvyana; Trisniarty Adjeng Moelyatie; Maftuhah Nurrahmi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (2022): 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.v3i4.869

Abstract

This research aims to determine the influence of motivation, discipline, and work environtment on employee performance at Lembaga Pendidikan iSMART Palembang. Associative research methods with multiple linear regression and analysis technique. The sampling technique was simple sampling, by taking the entire sample of 115 respondents. The results showed that : (1) motivation, discipline and work environment partially significant effect on employee performance at Lembaga Pendidikan iSMART Palembang. (2) motivation, discipline and work environment simultaneously significant effect on employee performance of teachers at Lembaga Pendidikan iSMART Palembang

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