cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andri Sopian
Contact Email
andri.sopian14@gmail.com
Phone
+6287755566714
Journal Mail Official
admin@melatijournal.com
Editorial Address
Jln. Jurusan Darmaji-Praya, Kec. Kopang, Lombok Tengah, Nusa Tenggara Barat, ZIP 83553
Location
Kab. lombok tengah,
Nusa tenggara barat
INDONESIA
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi
Published by Melati Institute
ISSN : 29862507     EISSN : 28302605     DOI : https://doi.org/10.59004/jisma.v1i6
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
JISMA, Jurnal Ilmu Sosial , Manajemen, dan Akuntansi menerima artikel penelitian tentang Sosial EKonomi, Manajemen, dan Akuntansi dengan menggunakan metode penelitian kuantitatif, kualitatif, dan metode campuran. 1. Ilmu Sosial mencakup: Ekonomi, Antropologi, Sosiologi, Psikologi, Geografi, Studi Budaya dan Etika, Studi Gender dan bidang terkait lainnya. 2. Manajemen mencakup: ekonomi, politik, hukum, sosio cultural (budaya), teknologi, dimensi internasional (seperti globalisasi dan paham ekonomi), kondisi lingkungan alam, dan bidang ilmu terkait lainnya. 3. Akuntansi mencakup: Auditing, Management Accounting, General Accounting, Government Accounting, Budgetary Accounting, Educational Accounting, Cost Accounting, Tax Accounting, Sistem Informasi Akuntansi, International Accounting, Social Accounting, Akuntansi Perbankan, dan bidang ilmu terkait lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 2 No 1 (2023): April 2023" : 7 Documents clear
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN RAPAT KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Eny Purwaningsih; Mitfah Sarifani
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Exploration of the effect of firm size (FS) and leverage (DAR) on earnings management with independent commissioners meeting (RKI) as the moderating variable is the aim of this study. The use of quantitative and causal methods is the basis of this research which is supported by a population in the form of food and beverage companies listed on the Indonesia Stock Exchange during the 2018-2020 period and purposive sampling technique as the basis for determining the sample. Moderated regression analysis were chosen as data analysis techniques. Based on the results of statistical tests show that firm size (FS) has a positive effect on earnings management, leverage (DAR) has a negative effect on earnings management. Furthermore, the independent commissioner's meeting (RKI) cannot moderate the effect of firm size (FS) on earnings management, and the independent commissioner's meeting (RKI) can weaken the leverage effect (DAR) on earnings management.
ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING ANTAR PERUSAHAAN KONSOLIDASI DI INDONESIA Amalia Nessa Arlinda; Ayuk Yuliana; Endang Kartini Panggiarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of national companies into international ones raises the potential for transfer pricing which can reduce state tax revenues. This study aims to describe aspects of transfer pricing from an accounting and tax perspective, the factors that most influence the consolidated company's decision to practice transfer pricing, and how to minimize the risk of loss of state revenue as a result of transfer pricing practices. Qualitative research with the type of descriptive statistical research and secondary data types obtained from various collections of articles through the Google Scholar page using the keyword "transfer pricing in Indonesia." The method used is data reduction and the research results include: (1) methods for calculating reasonable transfer prices in transfer pricing, namely CUP, RPM, Cost Plus Method, PSM, and TNMM. (2) The Director General of Taxes has the authority to redefine the amount of income and tax deductions and debts for taxpayers who have a special relationship with other taxpayers based on article 18 paragraph 3 of the Income Tax Law (3) Factors affecting transfer pricing, including tax avoidance, bonus mechanisms, and dept. covenant. (4) risk mitigation in minimizing the risk of loss of state revenue due to transfer pricing.
ANALISIS SKEMA KONSOLIDASI TRANSFER ANTAR PERUSAHAAN PADA ASET TIDAK LANCAR DAN TRANSFER PRICING Maulana Iqbal Pradana; Yudha Arya Dwi Kusuma; Endang Kartini Panggiarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The author conducted this study with the aim of analyzing intercompany transfer consolidation schemes on non-current assets and transfer pricing from previous studies, using the library research method. The benefit of this research is to increase the knowledge of readers and stakeholders related to intercompany transfer consolidation schemes on non-current assets and transfer pricing. From this study, namely the subjective conclusions regarding the consolidation scheme of intercompany transfers on non-current assets and transfer pricing based on previous research, explaining that in the implementation of all statements in financial accounting related to consolidated reports, it is necessary to make material statements about the assets owned by the merging companies or the association on intercompany transfers of non-current assets. Based on PSAK No. 65, it is explained that the ownership of assets and liabilities in each company wishing to merge needs to be recorded validly in order to minimize or material misstatement in each financial statement. Then transfer pricing is needed as a negotiation space that provides a forum for dynamics and reciprocal relations for tax authorities and taxpayers. Transfer pricing is still a common practice and activity in multinational companies. In practice, it is necessary to have an evaluation from the tax authorities so that transfer pricing practices can be minimized.
PENTINGNYA INTEGRITAS DAI DALAM MENYAMPAIKAN DAKWAH DI PENGAJIAN MASJID NURUL HUDA GANTAR Nurmaidah; Alfi Satria
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The community is a partner as well as a target in the process of da'wah activities who have great hopes for the da'wah as the executor of the da'wah, although not all of the hopes of the community are in the dai, but the weaknesses and shortcomings that the dai has as an ordinary human being are not a reason for the dai to continue to introspect himself to be better. This is because the preacher must realize that he is a role model for the people, who will be a source of reference for the people in solving religious and social problems, because personality integrity is an important factor that can support the success of da'wah. The purpose of research in this thesis is to understand the integrity and supporting factors and inhibiting factors of the Da'i in Conveying Da'wah at the Nurul Huda Gantar Mosque Recitation. This study uses qualitative research methods. The population of this study is the Nurul Huda Gantar Mosque Management, Dai' and the community around the Nurul Huda Gantar Mosque. Then the samples are representatives of the Nurul Huda Gantar Mosque Management, Dai' and the community around the Nurul Huda Gantar Mosque, sampling using a purposive sampling technique, namely a sampling technique with certain considerations. Collecting data using observation, interviews, and direct teaching. The research results obtained are the Integrity of the Dai in conveying da'wah at the Nurul Huda Gantar Mosque Study. Therefore, apart from having to have extensive knowledge and qualified professional competence, strong personality integration will be an important factor influencing the success of a da'wah. Factors supporting the Dai in conveying da'wah at the Nurul Huda Gantar Mosque Study are the competence and knowledge possessed by the Dai. The preachers at the Nurul Huda Gantar Mosque have experience in preaching, and sufficient religious education. Meanwhile, the inhibiting factors for the Dai in conveying da'wah at the Nurul Huda Gantar Mosque are inadequate facilities, coupled with the construction and development of the Nurul Huda Gantar Mosque which is running slowly. Thus resulting in less than the maximum of the preachers to preach.
PERILAKU KONSUMTIF REMAJA DI WARUNG KOPI DI KOTA MUNTOK Fizarya Ananda; Subandi Haris; Erwansyah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the variety of consumptive behavior of teenagers in coffee shops. This research was conducted in Muntok City, West Bangka Regency. This research uses qualitative methods, with the type of case study research. The selection of subjects in the study was carried out using purposive sampling technique, which amounted to three groups. Data collection methods were carried out using interviews, observation, and documentation. The results showed that (1) Coffee shops are places where teenagers gather after school, (2) Coffee shops are places to share stories and play games on cellphones, (3) Coffee is proven to relieve stress after their activities at school. Translated with www.DeepL.com/Translator (free version)
ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI MINAT BERKUNJUNG KE EVENT EDU EXPO: Studi Kasus Event SKAFOURTA EXPO Yogyakarta Rina Kuswardani; Nining Yunianti; Isdarmanto
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe and understand the factors that influence the interest in visiting the Edu EXPO event at SKAFOURTA EXPO YOGYAKARTA. The research design used is quantitative design. The data used is primary data in the form of questionnaires distributed to visitors of SKAFOURTA EXPO event. The sample used was 292 visitors as informants. The results showed that the F-test results showed that the calculated F value was 81.552 with a p-value (significance) of 0.000, the significance value of the F-test is smaller than 0.05 (0.000 <0.05), it can be concluded that the independent variables including entertainment, excitement, enterprise, and price perception simultaneously have a significant effect on visiting interest. The T-test results show that, a) the significance value of entertainment is 0.153, and significant because its p-value = 0.000 < 0.05; b) the significance value of excitement is 0.103, and significant because its p-value = 0.014 < 0.05; c) the significance value of enterprise is 0.461, and significant because its p-value = 0.000 < 0.05; d) the significance value of price perception is 0.258, and significant because its p-value = 0.000 < 0.05. In conclusion, partially and simultaneously show that entertainment, excitement, enterprise and price perception factors affect the interest in visiting the EDU EXPO EVENT at SKAFOURTA EXPO YOGYAKARTA.
PENGARUH BUDAYA ORGANISASI TERHADAP PERBEDAAN KINERJA KARYAWAN Andi Risfan Rizaldi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to ascertain how organizational culture influences employee performance. In addition, this study examines whether there is a distinction between the performance of male and female employees as a result of organizational culture. This study employs a quantitative approach to research design. The different test employs the independent sample T-test to determine performance differences, and a simple linear regression technique is used to determine if there are differences in the impact of organizational culture on the performance of male and female employees. Based on a different test utilizing an independent T-test, it indicates that there is a statistically significant difference between the performance of male and female employees. The results of simple linear regression indicate that organizational culture successfully influences employee performance as a whole. The regression results indicate that there is no significant difference in performance between male and female employees due to the influence of organizational culture.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 4 No 1 (2026): Februari 2026 Vol 3 No 5 (2025): Agustus 2025 Vol 3 No 4 (2025): Juni 2025 Vol 3 No 4 (2024): Oktober 2024 Vol 3 No 3 (2024): Agustus 2024 Vol 3 No 2 (2024): Juni 2024 Vol 3 No 1 (2024): April 2024 Vol 2 No 6 (2024): Februari 2024 Vol 3 No 1 (): April 2024 Vol 2 No 5 (2023): Desember 2023 Vol 2 No 4 (2023): Oktober 2023 Vol 2 No 3 (2023): Agustus 2023 Vol 2 No 2 (2023): Juni 2023 Vol 2 No 1 (2023): April 2023 Vol 1 No 6 (2023): Februari 2023 Vol 1 No 5 (2022): Desember 2022 Vol 1 No 4 (2022): Oktober 2022 Vol 1 No 3 (2022): Agustus 2022 Vol 1 No 2 (2022): Jun 2022 Vol 1 No 1 (2022): April 2022 More Issue