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AGUS PURWANTO
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IJOSMAS JOURNAL e-ISSN : 2775-0809 Griya Catania – Citra Raya Tangerang- Indonesia Phone : +628111700111, +628119741010 Email : editor@ijosmas.org , journal.ijosmas@gmail.com
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International Journal of Social and Management Studies (IJOSMAS)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 27750809     DOI : https://doi.org/10.5555/ijosmas
Core Subject : Religion, Economy, Humanities, Science, Education, Social, Engineering,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice
International Journal of Social and Management Studies (IJOSMAS) is a peer-reviewed bimonthly journal that publishes empirical, conceptual and review papers of exceptional quality that contribute to enrich business administration thinking .The objective of the Journal is to disseminate knowledge, which ensures good practice of professional management and its focal point is on research and reflections relevant to academicians and practicing managers/Administrators for sustainable business and social changes. International Journal of Social and Management Studies (IJOSMAS) guides it to map new frontiers in emerging and developing areas in research, industry, and governance as well as to link with centers of excellence worldwide to stimulate young minds for creating knowledge-based community. Our continued success lies in bringing together and establishing channels of communication between leading policy-makers and prominent experts in industry, commerce, and related business as well as renowned academic, education and research-based institutions to provide solutions for addressing the key issues of the contemporary society.We see the need for synergy and collaboration between these fields rather than segmentation and isolation. Hence, our objectives are to build new links, networks, and collaborations between communities of thinkers, scholars, managerial experts, and practitioners in order to stimulate and enhance creative and application-oriented solutions for society.In order to foster and promote innovative thinking in the management studies and social sciences research, itself by introducing its Journal at a global platform in ensuring the high quality and professional research standards.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 367 Documents
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BUSINESS FEASIBILITY STUDY OF SCOOP AND CHILL GELATO BAR IN SOUTH JAKARTA Jennifer Marcella; Wulanmeiaya Wowor
International Journal of Social and Management Studies Vol. 4 No. 1 (2023): February 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i1.279

Abstract

The purpose of this study was to look into the feasibility of Scoop and Chill Gelato Bar as a new business in South Jakarta. Scoop and Chill Gelato Bar is an ice cream shop that sells vegan gelato as the main product due the increasing of health awareness and maintaining a healthy lifestyle after the pandemic of COVID – 19. .This study is driven by the growth of food and beverages industry in 2022 post pandemic. Primary data is gathered using questionnaire filled by 152 respondents and secondary data gathered from external sources. To measures the feasibility of Scoop and Chill Gelato Bar, there are some aspects such as financial, human resources, marketing and operational aspect. The financial use feasibility of investment such as Break-even Point (BEP), Net Profit Value (NPV), Payback Period (PP). The analysis of financial shows Scoop and Chill Gelato Bar is feasible to operate with minimum break-even point value of Rp3,638,574,382 per year and 2 year, 4 months and 25 days to achieve payback period. The financial also shows the Net Present Value is Rp9,676,607,483 (NPV>0). The analysis shows that Scoop and Chill Gelato Bar is profitable and feasible to operate. Keywords – Feasibility Study, Vegan, Gelato, South Jakarta.
A The Role of Functional Imperatives in Stimulating Carbon Management Accounting By Mediating Management Accounting in Waste Management Budi Prajogo; Etty Murwaningsari; Sekar Mayangsari
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): April 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.282

Abstract

Abstract. The aims of this research to examine and analyze the effect of Functional Imperatives (FI) on “Environmental Management Accounting” (EMA) and “Carbon Management Accounting” (CMA), as well as to analyze the indirect effect of FI on CMA mediated by EMA. This quantitative study performed hypothesis tests on the three variables, namely CMA (5 dimensions and 16 measurement indicators), EMA (3 dimensions, 10 subdimensions, and 43 indicators), and FI (3 dimensions with 15 indicators), where all measurements used a Likert scale of 1 to 7. Furthermore, the samples were collected using the purposive sampling technique with certain criteria, including stakeholders, namely the waste bank manager and the authorized government. The samples were 445 respondents with a requirement of at least 5 times the number of indicators (370 respondents). The analytical method used was SEM-PLS. The results showed the FI had a positive effect on EMA and CMA. Also, EMA is proven to have a positive effect on CMA and mediates the effect of FI on CMA.
PRODUCT PLANNING AND CONTROL USING THE CRITICAL PATH METHOD Octoberry Julyanto; Ayu Puspa Wirani; Hartanti Agustina
International Journal of Social and Management Studies Vol. 2 No. 3 (2021): Juni 2021
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v2i1.283

Abstract

Every company, both private companies and individuals, certainly has the goal of getting the maximum possible profit from the business concerned and completing work according to a predetermined schedule. elements that are no less important than the success of a delivery of raw materials, and what is more important is to create a sense of satisfaction for the customer either quality, cost or time. The method used in this study is the CPM method. CPM is a network analysis that seeks to optimize the total project cost by reducing the total project completion time concerned. Microsoft Projects is designed to assist project managers in developing plans, assigning resources to tasks, tracking progress, managing budgets and analyzing workloads. The results of project calculations at the initial conditions with 65 working days normally without using overtime the company spent Rp. 108,623,550, - whereas after accelerating the fabrication time for 3 days from 65 days to 62 days the company spent more project costs of Rp. 127,691,810, -. Based on the results of the crashing this program, the company can anticipate project delays and for achieve a change in project completion time of 62 days and avoid a penalty penalty of 20% of the project value and the company can work on other project work.
ASSISTING THE IMPLEMENTATION OF THE LEAN WASTE SYSTEM THROUGH THE LOGISTICS SERVICE INDUSTRY Ary Kurniati; Fxik Ardi Pradana; Oktioza Pratama
International Journal of Social and Management Studies Vol. 2 No. 1 (2021): February 2021
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v2i1.284

Abstract

Business strategy is indispensable to company become more active and sensitive for future threats. For external factor, environmental uncertainty need to be considered for improving their strategy and from internal factor is performance. This research will discuss the linkage among business strategy with uncertainty and performance in the field of freight forwarder Indonesia and logistic by financial and non-financial. The required data are questionnaire survey and using the data from some companies to analyze with approach of porter strategy (Russell T. Westcott et al. n.d.), before testing analysis, factor score of questioner will be calculated first with regresion after that, ANOVA result will be checked whether linkaged or not. Methods: The data sources in this study used primary and secondary data, which were then tested for validity and reliability, then a linear regression test was carried out to find out whether the value was significant or influential, whether there was a correlation or not, and ANOVA results were produced to determine whether there was a relationship or not. The results of the research number of respondents in this study were 100 respondents. Most of the the relationship between business strategy and environmental uncertainty (0.000), business strategy and financial performance (0.000), the relationship between environmental uncertainty and financial performance (0.000) and environmental uncertainty and non-financial performance (0.013).so that it can be concluded that there is a the significance value obtained is below 0.05 so that it is said to be valid, has influence and Ho is rejected which shows that there is a relationship between each variable.
APPLICATION OF THE FMEA METHOD TO KNOW THE FACTORS CAUSING WELD DEFECTS IN THE BOILER FABRICATION PROCESS Ayu Puspa Wirani; Muhammad Janwar; Muhammad Syahro Wajdi
International Journal of Social and Management Studies Vol. 2 No. 2 (2021): April 2021
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v2i1.285

Abstract

- In an era of changing consumer needs and high demand for reliable products, companies need to improve product quality to be able to maintain their business in a competitive industrial world. Including the quality of the boiler as a component of the thermal power plant must be maintained at good performance so that the power plant can operate normally. This study aims to improve the quality of boiler fabrication through the application of the FMEA method. The results showed that the average percentage of weld defects from the results of radiographic testing exceeded the target set by the company for tube-tube, header-header and header-end caps welding joints. Types of welding defects that often occur are porosity welding defects with a percentage of 36%. Based on the data analysis, there are four main factors that influence the welding results, including the ability of the welder, the conditioning of the welding electrode, the parameters of the welding machine, and environmental conditions. Methods: This study aims to determine the factors that cause welding defects in the boiler fabrication process in a power plant component company. The type and design of the research carried out is quantitative research with case studies. From the results of data processing regarding the defect rate, the research focused on the results of radiographic testing that exceeded the company's target. The result was that the type of defect with the highest percentage was porosity of 35.8% or around 36%. That is, most of the welding defects that cause failure in the welding results are the occurrence of weld porosity. Meanwhile, for other types of welding defects, the percentage is below 30%. Based on the results of data collection and analysis, it can be concluded as follows: the dominant type of weld defect in boiler fabrication from radiographic test results is porosity weld defect, the main causes of porosity welding defects include the ability of the welder, not conditioning the electrode/welding wire, welding machine parameters, and environmental conditioning. Quality improvements include, among others, the welder by holding training and testing the WPQ (Welding Performance Qualification) again for each project, performing treatment on the welding wire, supervising the setting of the welding machine parameters, and covering the welding area with cloth or tarpaulin so that the welding area is free from wind. and other environmental conditioning.
Blue Finance: Is this supporting SDG 14 Financing Gap Derry Wanta; Khomsiyah Khomsiyah; Juniati Gunawan
International Journal of Social and Management Studies Vol. 4 No. 1 (2023): February 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i1.286

Abstract

The stagnation of the worlds traditional land-based economies and the depletion of natural resources on land has fuelled interest in the development of the marine economy. Indonesia is the largest archipelagic country in the world, with 70% of its area covered by ocean. Its potential to establish a Blue Economy as a government revenue source can help achieve the targets of SDG 14. Indonesia Minister of Finance and Ministry of National Planning reiterated that the President had asked government officials to look into potential aspects of the maritime sector so that the Blue Economy becomes an important aspect. To establish Blue Economy, need effort to develop Blue Finance and the governance. The following question will be addressed in the paper: How Blue Finance in Indonesia support the achievement of SDG 14?. The primary method employed in this research is qualitative and involves a desk study and interviews with relevant respondents. The results reveal that currently, Government of Indonesia (GoI) focus to complete 14.4.1 (proportion of fish stocks within biologically sustainable levels) and 14.5.1 (protected area coverage in relation to marine areas). There are no figures available regarding the ideal financial needs to achieve SDG 14 in Indonesia until 2030 until yet, however process in on going. There is an essential collaborate with all potential stakeholders to speed up the establishment of Blue Economy in Indonesia in order to achieve SDG 14 target. Furthermore, the Blue Finance Advisory Committee in Government should establish to synergize and coordinate all stakeholder
The Effect of Organizational Trust, Perceived Organizational Support (POS) and Innovative Work Behavior (IWB) on University Performance during Digital Era Khie Khiong; Budi Utomo
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): April 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.288

Abstract

This research aims to investigate the relationship between perceived organizational support (POS) and organizational trust, investigate the relationship between innovative work behavior (IWB) and organizational trust, investigate the relationship between perceived organizational support (POS) and performance, and investigate the relationship between innovative work behavior ( IWB) on performance, investigated the relationship between organizational trust and performance variables. This type of research is quantitative research. Each research indicator was measured using a Likert scale of 1-7 points and criteria from strongly agree to strongly disagree. The analytical tool used in this study was SEM based on PLS (Partial Least Square). The respondents to this study were 310 university lecturers in Banten Indonesia who were determined using the simple random sampling method. The research data was obtained by distributing online questionnaires through social media. The results of the hypothesis test showed that The results of the hypothesis test show that the perceived organizational support (POS) variable has a significant effect on organizational trust, the innovative work behavior variable (IWB) has a positive and significant effect on organizational trust, the perceived organizational support (POS) variable has a positive and significant effect on performance, the innovative work variable work behavior (IWB) has a positive and significant effect on performance, organizational trust variables have a significant effect on university performance.
The Role of Financial Literacy, Financial Attitudes, and Family Financial Education on Personal Financial Management and Locus of Control of University Students Haudi Haudi
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): April 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.289

Abstract

The purpose of this study was to analyze the direct and indirect effects of financial literacy, financial attitudes, and family financial education on personal financial management with locus of control as an intervening variable. This study uses an explanatory research approach, which aims to explain the causal relationship between the research variables and hypothesis testing. This type of research is a type of associative and quantitative research. To examine how a variable relates or relates to other variables, or whether a variable is influenced by other variables. This type of research is a type of associative and quantitative research. Respondents in this study were university students in Banten as many as 321 students. Research data was obtained by distributing online questionnaires designed with a Likert scale of 1 to 7 via social media. The sampling method in this study used a non-probability sampling method which was determined by the simple random sampling method. Data collection techniques used online questionnaires, while data analysis techniques in this study used Structural Equation Modeling (SEM) analysis. The results of this study are financial literacy has a positive and significant effect on personal financial management, financial attitudes have a positive and significant effect on personal financial management, family financial education has a positive and significant effect on personal financial management, financial literacy has a positive and significant effect on locus Of Control, Financial Attitude has a positive and significant effect on Locus Of Control, Family Financial Education has a positive and significant effect on Locus Of Control, Locus Of Control has a positive and significant effect on Locus Of Control.
Profiling Junior High School Students with Pancasila Values through Life Skill-Based Literacy Muhammad Arifin; Edi Salim Chaniago; Rini Ekayati
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): April 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.290

Abstract

Building the students’ characters based on the profile of Pancasila is the vision of education in Indonesia. This research focuses on implementing the profile of Pancasila students through life skills-based literacy at SMP Negeri 14 Binjai. This study aims to describe the application of life skills-based literacy in shaping the profile of Pancasila students at a junior high school in Binjai. The method applied in this research is action research with four stages, namely planning, implementation, observation and evaluation, and reflection. This research has produced the following findings: 1) The application of life skills-based literacy can form a profile of Pancasila students who are characterized by faith, piety to God Almighty, noble character, critical reasoning, cooperation, creativity, independence, and global diversity, 2) The implementation of digital literacy, cultural literacy, scientific literacy, and literacy comprehensively and measurably can improve student achievement, both in academic and non-academic fields,and 3) The application of a productive smart veranda has resulted in students' skill products in the form of crafts made from candles, dish soap, and woven bamboo that can equip them to be confident and independent. Life skills-based literacy activities as an effort to form a profile of students with Pancasila values who believe, and fear God Almighty, and have a noble character, critical reasoning, creativity, independence, cooperation and global diversity.
The Role of the Job Creation Law (Omnibus Law) on the Welfare of Female Workers in the Industries Organization Santy Santy
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): April 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.291

Abstract

The purpose of writing this article is to find out what are the impacts of the omnibuslaw on women workers. The method of writing this journal is to use a descriptive method with literature study techniques. Following the passing of the Job Creation Law, there are a number of things that are of course detrimental to various parties, for example workers and workers who are female. In the process of its implementation, the Job Creation Law makes women workers uneasy. Therefore, the government should review this law which is considered imperfect. So that no party will be harmed later. The conclusion drawn from the discussion above is that the recently passed Job Creation Law can bring advantages and disadvantages to workers and laborers, especially women workers. It can be seen, in the implementation process, women workers are always neglected, they are vulnerable to violence, sexual harassment, bullying, humiliation and belittlement. Not to mention, they are the back of their family. In terms of female reproduction such as during menstruation. The Job Creation Law does not strengthen the reproductive health rights of women workers which were not previously fulfilled in the old law. Even though it should be, in terms of law reform, the Job Creation Law should have strengthened small rights like this. However, in reality, there is also no law that can be a solution to this problem. For this reason, many trade union alliances and women's unions oppose the passing of the Job Creation Law.

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