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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 9 Documents
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Search results for , issue "Vol 2 No 2 (2023): Juni 2023" : 9 Documents clear
STUDI KORELASI PERSEPSI ANAK PADA ORANG TUA SEBAGAI PENGAJAR DI RUMAH SELAMA MASA PANDEMI DENGAN PRESTASI BELAJAR Yoseph Lidi; Muhammad Marvel Aditya; Maretha Tannia Meilly
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Abstract

Children's perception of parents as democratic teachers at home during PJJ is a form of parental participation. The process of implementing PJJ is due to the Covid-19 pandemic. With the involvement of parents as teachers at home during PJJ, it encourages children to gain maximum knowledge. Thus, we propose a hypothesis that there is a relationship between children's perceptions of parents as teachers and learning achievement. The method used in this research is correlation, which is to see the form of relationship between variables, namely the relationship between children's perceptions of parents as democratic teachers and learning achievement. As for how to obtain data, the implementation of library research (Library Research) and online research. The population in this study were 17 students from SDK Santo Yusup and 17 students from SD Pembangunan Jaya 2. While the sample was a partial sample of grade 1 and grade 2 students. Data collection techniques through observation, interviews, documentation and questionnaire distribution. Data management is done by product moment analysis. The variables studied were children's perceptions of parents as teachers at home during the pandemic (X) and learning achievement (Y). The results of the study using product moment correlation analysis show that the calculation result of rxy, which is -0.251696. These results indicate that there is no correlation between the two variables. So, there is no correlation between children's perceptions of parents as teachers at home during Distance Learning (X) and learning achievement (Y), indicating the accepted hypothesis is H0.
PERAN OTORITAS JASA KEUANGAN DALAM PENGAWASAN PAY LATER PADA APLIKASI SHOPEE Shella Bunga Slamet Lantini; Rafli Akmal Maulana; Arina Bunganingtyas; Melisa Arinda Putri; Endang Kartini
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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The Financial Services Authority (OJK) plays an important role in overseeing the Pay Later feature in the Shopee app. This feature allows users to purchase products on credit and pay the installments within a certain period of time. OJK ensures that the use of this feature is done fairly and transparently. Pay Later is one of the features offered by e-commerce applications such as Shopee as an alternative payment for consumers. Although it has significant benefits for consumers, the use of Pay Later also carries risks related to personal financial management and can have an impact on financial system stability. Therefore, the role of the Financial Services Authority (OJK) in overseeing the use of Pay Later on the Shopee application is very important. This article also discusses OJK's role in emphasizing supervision of consumers so that they can use the Pay Later feature wisely. That way, the Pay Later feature can provide positive benefits for all parties involved.
ISLAM DAN HAK ASASI MANUSIA (TAFSIR MAUDHU`I) Naufal Adlinsyah; Nisa Fadhilah Salma; Reza Fitriansyah Putra
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Abstract

The paper "Islam and Human Rights" discusses the relationship between human rights and Islamic teachings, as well as the dynamics of the debate on harmonization between Islamic practice and human rights. The paper is generated through a literature review and case studies that attempt to provide diverse views on whether the concept of human rights can be reconciled with Islamic principles. The paper explains that in Islamic teachings, the principles of human rights are explicitly recognized, such as the principles of equality and justice for all human beings. However, there is often a view that Islamic teachings can be a threat to human rights due to contradictions in certain issues such as the death penalty, gender discrimination, and others. This paper seeks to provide a better explanation and understanding between Islam and human rights in order to create a harmonious dialogue and minimize polarization of views. Therefore, this paper can be a basis for readers to gain a more complete view of the harmonization efforts between Islam and human rights.
ISLAM DAN GLOBALISASI Musthofa Ibrahim; Nala Hanifatul Magfiroh; Putri Aulia Nurrizki Fadillah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Abstract

In this time of globalization, any information pertinent to current affairs (contemporary issues) is worth examining. in this paper, the reviewer will present the facts that occur with social change (globalization). influence in the social system, this situation must be faced wisely. Islam is a universal religion. therefore, Islam has a great influence on social change (globalization). with this change (globalization) there will certainly be positive and negative impacts. However, Muslims must be smart and wise to go towards globalization. Moderation in the face of various attacks of understanding and opinion. describes the attitude that must be shown by a Muslim. This study is motivated by many polemics circulating in the midst of the phenomenon of globalization, so this study is present to briefly discuss the polemics of globalization, the formulation of the problem in this study is how to position Islam in the global arena? Then the purpose of this study is to respond to the position of Islam that has entered the global world stage through a descriptive qualitative approach. Islam is a perfect religion, which is timeless and will always exist and be the right solution to handle the challenges of the times, especially in the era of globalization. The presence of globalization in the Islamic world has a positive impact, namely with its technological advances we can access everything, especially knowledge more easily, while the negative impact is the erosion of morals, morals, and lifestyles of a Muslim unconsciously due to the influence of western culture carried by globalization. The existence of globalization in the Islamic world is the center of attention that has been discussed until now, the difference in basic foundations is the cause of friction between them, so how should a Muslim respond to this? As a Muslim, can we follow globalization policies that are not in accordance with Islamic principles, if so, how? These are some of the questions that, insha Allah, we will discuss this time.
ISLAM,RADIKALISME DAN TERORISME Nabil Mustofa Kamal; Nazya Ghaida Mutmainnah; Neng Iros Rosidah; Rifqi Raehan Qadafi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Abstract

Radikalisme dan terorisme sering dikaitkan dengan agama Islam dan menjadi perhatian global karena banyaknya peristiwa terorisme di seluruh dunia. Tujuan penelitian adalah untuk mengidentifikasi sumber-sumber radikalisme, memahami faktor-faktor yang mempengaruhi perkembangan gerakan radikalisme dan terorisme, serta menemukan penyebab dari tindakan kekerasan yang dilakukan oleh kelompok radikal. Metode kajian pustaka digunakan untuk memperoleh pemahaman yang komprehensif tentang topik penelitian dan mengidentifikasi penelitian yang dapat diisi oleh peneliti. gerakan radikalisme dalam konteks agama, khususnya Islam, sudah terjadi sejak zaman Nabi Muhammad SAW dan terus berkembang hingga saat ini. Radikalisme dapat berasal dari berbagai faktor seperti kurangnya pemahaman terhadap ajaran agama, penafsiran yang tekstual, ketidakadilan sosial dan politik, serta pandangan yang monolitik dan diktatorial terhadap pemerintahan. Upaya pencegahan plagiarisme juga perlu dilakukan untuk mencegah penyebaran informasi yang salah atau tidak akurat yang dapat memperkuat radikalisme dan terorisme.
ISLAM DAN DEMOKRASI: ANALISIS TAFSIR MAUDHU’I Sri Asti Andani; Salman Izzulhaqq; Wina Nurhaena
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Democracy remains a controversial issue today among thinkers. As a religion, conceptually Islam contains many teachings. Islam teaches its people to conduct discussion in solving existing problems in order to get the best decisions and results. In this article, the author seeks to analyze and explain how democracy is in Islamic view by referring to several verses in the Qur'an. The author uses the maudhu'i tafsir approach, namely by collecting related verses, expressing asbab an-nuzul, and plausibility of the verses. Among the results of this study are several verses related to the principle of democracy, one of which is the word Shura or discution, contained in Qs. Al-Baqarah verse 233, Qs. Ali-Imran verse 159, and Qs. Ash-Shura verse 38. Islam can be said to have compatibility with democracy because there are common values that can be applied, such as justice, deliberation and equality.
AYAT-AYAT TERKAIT LEMBAGA NEGARA DALAM PERSPEKTIF AL-QUR’AN Muhamad Ginanjar; Muhammad Fawwaz Zikrillah; Muhammad Nabil Hibatullah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Discussing Religion and State seems to never end. This study aims to examine more deeply the concept of state institutions using the maudhu'i interpretation approach. This study uses a qualitative method of literature study which refers to scientific works, articles and literature. The results of the study show that the state is a solid building which includes all rules related to social governance. While state institutions are state organs that function to complement a state in order to create the goals of the state. In the Qur'an there are several terms regarding the State including al-Balad, balad, bilad, qoryah, baldah, and ad-dar. Religion contributes to achieving the goals of state institutions, the function of religion here is to be in line with what is the source of society.
PRAKTIK AKUNTANSI BERDASARKAN KONSEP DASAR AKUNTANSI : Pada Usaha Kecil Toko Tas Wanita Karebosi Link Makassar Nurmawaddah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Every business that is run regardless of the form of the company, should have good accounting records according to the basic concepts of accounting that apply. However, in reality what happens in the field is that there are still many small companies that have not applied the basic concepts of accounting in recording every economic activity in their trading activities. This study aims to determine whether the accounting practices applied to the women's bag shop business at Karebosi Link Makassar are in accordance with the basic concepts of accounting. The data collection methods that the author uses are structured interviews, observations and documentation. As for data analysis, the authors use descriptive methods. The population in this study were ten (10) women's bag shops in Karebosi Link Makassar. Based on the results of research and discussion, it is obtained that the women's bag shop at Karebosi Link Makassar has carried out bookkeeping records, but it is still not appropriate, so it can be concluded that the women's bag shop at Karebosi Link Makassar has implemented accounting practices but it is done simply and not in accordance with the basic concepts of accounting.
PENGARUH STRATEGI PENETAPAN HARGA, KUALITAS PRODUK DAN PELAYANAN TERHADAP PENINGKATAN PENJUALAN PADA APOTEK KIMIA FARMA DI MARISA KABUPATEN POHUWATO Sulaiman; Sulerski Monoarfa
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 2 (2023): Juni 2023
Publisher : Melati Institute

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Abstract

The research objectives were: Analyzing the effect of pricing strategies, products and services both partially and simultaneously on increasing sales at the Kimia Farma Pharmacy in Marisa, Pohuwato Regency. Data analysis methods to solve problems are used multiple regression analysis, correlation and significance tests. The results of hypothesis testing both partially and simultaneously in research at the Kimia Farma Pharmacy in Marisa, Pohuwato Regency, the results obtained are: a) The selling price setting strategy has a partially positive and significant effect on increasing sales at the Kimia Farma Pharmacy in Marisa, Pohuwato Regency. b) Product quality has a partially positive and insignificant effect on increasing sales at the Kimia Farma Pharmacy in Marisa, Pohuwato Regency. c) Service quality has a partially positive and insignificant effect on increasing sales at the Kimia Farma Pharmacy in Marisa, Pohuwato Regency. d) The selling price setting strategy, product quality and service quality simultaneously have a positive and significant effect on increasing sales at the Kimia Farma Pharmacy in Marisa, Pohuwato Regency. Thus the results of data analysis or discussion are in line with the research hypothesis.

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