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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
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.
Articles 9 Documents
Search results for , issue "Vol 3 No 3 (2024): Agustus 2024" : 9 Documents clear
Faktor-faktor Penentu Keberhasilan Manajemen Keuangan pada UMKM Sriningsih, Endang; Mustamin, Icha; Ramlah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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Abstract

This research aims to examine and analyze the influence of financial literacy, access to financing, use of information technology, and managerial competence on the success of financial management of MSMEs in South Sulawesi. This research uses quantitative methods with a survey approach, involving 200 MSMEs as samples. Data was collected through a questionnaire which was then analyzed using AMOS statistical software. The research results show that: (1) Financial literacy has a significant influence on MSME financial management, namely confirming that a good understanding of financial principles is very important to improve the quality of MSME financial management. (2) Access to financing and the use of information technology have also been proven to have a significant impact, namely being able to help MSMEs meet working capital and investment needs and then increasing operational efficiency and accuracy of financial reports. (3) The use of information technology supports financial management by increasing data accuracy and financial process efficiency, which can contribute significantly to the success of financial management. Good management requires adequate managerial skills to plan, manage risks and evaluate financial performance. Based on the research results, it is recommended that MSMEs improve their financial literacy through training and education. In addition, expanding access to formal financial services and the adoption of information technology must be encouraged to support better financial management. These findings provide valuable insights for policy makers and stakeholders in designing more effective support programs, to improve the success of MSME financial management in South Sulawesi.
Analisis Input Output 2016 Nasional; Dampak Ekonomi Atas Pembangunan Infrastruktur di Indonesia Purnomo, Budi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

Infrastructure development is an activity that includes construction work to build or improve infrastructure capabilities, and/or infrastructure management activities and/or infrastructure maintenance. According to the indicative ceiling in the 2025 Draft State Budget (binakonstruksi.pu.go.id, 2024) of 75.63 trillion consisting of water resources sector of 26.53 trillion, bina marga sector of 32.31 trillion, cipta karya sector of 10.48 trillion and housing sector of 4.53 trillion. The infrastructure budget allocation approach is expected to realize regional development targets, create economic growth and be able to overcome a number of welfare problems faced by the community such as poverty, unemployment and income inequality, in order to realize the vision of a golden Indonesia in 2045. Therefore, in this study, the author wants to know the extent of the economic impact of the infrastructure budget allocation, especially at the PUPR ministry according to the indicative ceiling of the Draft State Budget 2025 with the 2016 Indonesian input output model (52 sectors) in the construction sector, water supply, waste management, waste, and recycling, land transportation and whether the budget allocation will have an economic impact as expected,The national economic impact of the infrastructure budget allocation plan at the Ministry of PUPR listed in the indicative ceiling of the 2025 Draft State Budget using the 2016 Indonesian input output analysis model provides a multiplier impact and economic impact in terms of increased economic output, labor income and employment in all sectors of the economy. The largest sectors that have an impact on employment and increased community income are the sectors of water supply, waste management, waste and recycling, land transportation and construction.
Pengembangan Modul Pembelajaran pada Kegiatan Ekstrakurikuler Pramuka Penggalang untuk Meningkatkan Keterampilan dan Karakter Siswa di SD Negeri 104267 Pegajahan Andira, Nurul; Sukmawarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

Scouting is an extracurricular activity that has become part of the education system in Indonesia. Learning modules in the extracurricular activities of the Cub Scouts are developed based on the Scout curriculum that has been established by the Indonesian Scout Movement. However, in reality, at SD Negeri 104267 Pegajahan it is still found that teachers who make scout learning modules are not in accordance with the needs in designing effective and quality modules which can cause learning modules that are less interactive, less interesting, or less targeted. In this study, researchers used a development research design or better known as Research and Development (R&D). The Research & Development method is a research method used to produce a particular product, and test the effectiveness of the product. This research was designed with the ADDIE development model. The ADDIE model consists of five development steps, namely: (1) analyze, (2) design, (3) develop, (4) implement, and (5) evaluate (Tegeh, 2014: 42) The results of this study refer to research and development which has five stages. However, researchers only use three stages, namely the analysis stage, the design stage, and the development stage. The module teaching materials developed are valid and ready to use with a score of 77.65% from module experts and 77.33% from material experts with each criterion “Valid, can be used but needs minor revisions” so that the module can be used or applied in extracurricular activities later.
Manajemen Pendidikan Diniyah Formal Berbasis Pondok Pesantren dalam Meningkatkan Kompetensi Santri Pondok Pesantren Minhaajurrasyiddin Jakarta Timur Misbach, Wahyu; Fahruddin, Zuhri
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

The background of this research problem is the concern over the scarcity of ulama cadres (mutafaqqih fiddin) due to the low interest of students to enter pesantren. This is due to the public perception that education in pesantren cannot continue to a higher level of education. The Ministry of Religious Affairs responded to this problem by opening Formal Early Childhood Education (PDF) in Islamic boarding schools as a constructive step in the world of education. The purpose of this study is to describe the efforts of PDF Minhajurrosyidin management to form a cadre of religious professional scholars according to the demands of the times by increasing santri competence through the Century skills model approach which is a must-have skill in 21st century competition including metacognitive skills, competitiveness skills, life and career skills, learning and innovation skills, and information, media, and technology skills. This research method uses descriptive qualitative with data collection steps through observation, interviews, and documentation. Data analysis applies Triangulation of natural field research data so that the results can be trusted. The result of this research is that PDF management implements a clerking pattern as a hotline between students and all parties. The guardianship pattern is also a supervisor of santri activities at school and at the boarding school. PDF management effectively uses a scientific approach that refers to the realm of cognitive, affective, and skill competencies. This increases the interest of students to enter the pesantren because it has been proven that PDF Minhaajurrasyiddin East Jakarta graduates get the legality to continue to the formal education level.
Analisis Manfaat dan Dampak Ekonomi Atas Kerja Sama Pemanfaatan (KSP) Pulau Liwungan: Barang Milik Daerah pada Pemerintah Kabupaten Pandeglang Subagyo, Petrus Teguh
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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Abstract

Collaboration in the utilization of Pandeglang Regency Government assets (Liwungan Island) has an impact on regional revenues as well as economic impacts and benefits. This collaboration produces regional income in the form of fixed contribution payments and profit sharing. The amount of investment in the utilization collaboration is IDR 38,400,000,000.00, while the projected operational costs over a 25-year utilization period are IDR 227,915,000,000.00. Economic benefit analysis uses quantitative descriptive methods taking into account a social discount rate of  9% produces a projected economic benefit of IDR 100,120,929,000.00. Analysis of the economic impact using an input-output table, with an injection/stimulus amount of IDR 266,315,000,000.00, the amount of change in value is IDR 360,128,000,000.00 which produces a multiplier of 1,352 times.
Faktor-faktor Penentu Keberhasilan Manajemen Keuangan pada UMKM Sriningsih, Endang; Mustamin, Icha; Ramlah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

This research aims to examine and analyze the influence of financial literacy, access to financing, use of information technology, and managerial competence on the success of financial management of MSMEs in South Sulawesi. This research uses quantitative methods with a survey approach, involving 200 MSMEs as samples. Data was collected through a questionnaire which was then analyzed using AMOS statistical software. The research results show that: (1) Financial literacy has a significant influence on MSME financial management, namely confirming that a good understanding of financial principles is very important to improve the quality of MSME financial management. (2) Access to financing and the use of information technology have also been proven to have a significant impact, namely being able to help MSMEs meet working capital and investment needs and then increasing operational efficiency and accuracy of financial reports. (3) The use of information technology supports financial management by increasing data accuracy and financial process efficiency, which can contribute significantly to the success of financial management. Good management requires adequate managerial skills to plan, manage risks and evaluate financial performance. Based on the research results, it is recommended that MSMEs improve their financial literacy through training and education. In addition, expanding access to formal financial services and the adoption of information technology must be encouraged to support better financial management. These findings provide valuable insights for policy makers and stakeholders in designing more effective support programs, to improve the success of MSME financial management in South Sulawesi.
Analisis Input Output 2016 Nasional; Dampak Ekonomi Atas Pembangunan Infrastruktur di Indonesia Purnomo, Budi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

Infrastructure development is an activity that includes construction work to build or improve infrastructure capabilities, and/or infrastructure management activities and/or infrastructure maintenance. According to the indicative ceiling in the 2025 Draft State Budget (binakonstruksi.pu.go.id, 2024) of 75.63 trillion consisting of water resources sector of 26.53 trillion, bina marga sector of 32.31 trillion, cipta karya sector of 10.48 trillion and housing sector of 4.53 trillion. The infrastructure budget allocation approach is expected to realize regional development targets, create economic growth and be able to overcome a number of welfare problems faced by the community such as poverty, unemployment and income inequality, in order to realize the vision of a golden Indonesia in 2045. Therefore, in this study, the author wants to know the extent of the economic impact of the infrastructure budget allocation, especially at the PUPR ministry according to the indicative ceiling of the Draft State Budget 2025 with the 2016 Indonesian input output model (52 sectors) in the construction sector, water supply, waste management, waste, and recycling, land transportation and whether the budget allocation will have an economic impact as expected,The national economic impact of the infrastructure budget allocation plan at the Ministry of PUPR listed in the indicative ceiling of the 2025 Draft State Budget using the 2016 Indonesian input output analysis model provides a multiplier impact and economic impact in terms of increased economic output, labor income and employment in all sectors of the economy. The largest sectors that have an impact on employment and increased community income are the sectors of water supply, waste management, waste and recycling, land transportation and construction.
Pengembangan Modul Pembelajaran pada Kegiatan Ekstrakurikuler Pramuka Penggalang untuk Meningkatkan Keterampilan dan Karakter Siswa di SD Negeri 104267 Pegajahan Andira, Nurul; Sukmawarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

Scouting is an extracurricular activity that has become part of the education system in Indonesia. Learning modules in the extracurricular activities of the Cub Scouts are developed based on the Scout curriculum that has been established by the Indonesian Scout Movement. However, in reality, at SD Negeri 104267 Pegajahan it is still found that teachers who make scout learning modules are not in accordance with the needs in designing effective and quality modules which can cause learning modules that are less interactive, less interesting, or less targeted. In this study, researchers used a development research design or better known as Research and Development (R&D). The Research & Development method is a research method used to produce a particular product, and test the effectiveness of the product. This research was designed with the ADDIE development model. The ADDIE model consists of five development steps, namely: (1) analyze, (2) design, (3) develop, (4) implement, and (5) evaluate (Tegeh, 2014: 42) The results of this study refer to research and development which has five stages. However, researchers only use three stages, namely the analysis stage, the design stage, and the development stage. The module teaching materials developed are valid and ready to use with a score of 77.65% from module experts and 77.33% from material experts with each criterion “Valid, can be used but needs minor revisions” so that the module can be used or applied in extracurricular activities later.
Manajemen Pendidikan Diniyah Formal Berbasis Pondok Pesantren dalam Meningkatkan Kompetensi Santri Pondok Pesantren Minhaajurrasyiddin Jakarta Timur Misbach, Wahyu; Fahruddin, Zuhri
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

The background of this research problem is the concern over the scarcity of ulama cadres (mutafaqqih fiddin) due to the low interest of students to enter pesantren. This is due to the public perception that education in pesantren cannot continue to a higher level of education. The Ministry of Religious Affairs responded to this problem by opening Formal Early Childhood Education (PDF) in Islamic boarding schools as a constructive step in the world of education. The purpose of this study is to describe the efforts of PDF Minhajurrosyidin management to form a cadre of religious professional scholars according to the demands of the times by increasing santri competence through the Century skills model approach which is a must-have skill in 21st century competition including metacognitive skills, competitiveness skills, life and career skills, learning and innovation skills, and information, media, and technology skills. This research method uses descriptive qualitative with data collection steps through observation, interviews, and documentation. Data analysis applies Triangulation of natural field research data so that the results can be trusted. The result of this research is that PDF management implements a clerking pattern as a hotline between students and all parties. The guardianship pattern is also a supervisor of santri activities at school and at the boarding school. PDF management effectively uses a scientific approach that refers to the realm of cognitive, affective, and skill competencies. This increases the interest of students to enter the pesantren because it has been proven that PDF Minhaajurrasyiddin East Jakarta graduates get the legality to continue to the formal education level.

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