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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 189 Documents
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PENGARUH KARAKTERISTIK INDIVIDU DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN PT. BPR BKK PATI (PERSERODA) DI PATI Isti Mayasari
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.268

Abstract

Employees are a very valuable company asset that must be managed properly by the company in order to make an optimal contribution. At work employees must be able to feel comfortable, be valued, be able to develop all the potential they have, so employees could more focus and concentrate to do their own job also reach out their work performance achievements. The population in this research is 33 employees of PT. BPR BKK Pati (Perseroda) and the sample was 33 peoples, so this research is called a census. The analytical tools used are multiple regression, t-test and the coefficient of determination is processed by the SPSS program. The results of the analysis show that individual characteristics have a positive influence on the work performance of PT. BPR BKK Pati employees. The work environment also has a positive influence on the work performance of PT. BPR BKK Pati employees.
M-IManReNasGor DALAM PROGRAM PEMBELAJARAN INDIVIDUAL (PPI) UNTUK ANAK BERKEBUTUHAN KHUSUS DI SLB NEGERI SAMARINDA KALIMANTAN TIMUR Margono
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 6 (2023): Februari 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i6.284

Abstract

Sebagai upaya untuk meningkatkan mutu pendidikan di sekolah sangat ditentukan oleh kepemimpinan Kepala Sekolah dalam menerapkan manajemen yang efektif. Kemajuan sekolah tidak terlepas dari peran Kepala Sekolah, karena Kepala Sekolah berperan sebagai kekuatan sentral yang menjadi penggerak kehidupan sekolah. Untuk mewujudkan sekolah yang bermutu dibutuhkan Kepala Sekolah yang mengerti tentang tujuan pendidikan, punya visi dan misi masa depan serta mampu mengaktualisasikan seluruh potensi yang ada menjadi suatu kekuatan yang bersinergi guna mencapai tujuan pendidikan. Adapun SLB Negeri Samarinda merupakan sekolah yang masih membutuhkan pembenahan dalam manajemen agar dapat meningkatkan mutu pendidikannya yang memerlukan dukungan dari semua steakholder Sekolah. Upaya meningkatkan mutu Pendidikan yang dilakukan Kepala SLB Negeri samarinda berusaha untuk menjalankan fungsi manajemen dalam membuat perencanaan, pengorganisasian, penggerakan, pembinaan, penilaian agar berjalan dengan baik. Salah satunya menerapkan Pembelajaran Individual bagi anak Berkebutuhan Khusus. Program pembelajaran Individual yang dikembangkan dalam pelaksanaannya diintegrasikan dengan pendidikan karakter dengan menggunakan Manajemen M-iManreNasgor (Integritas, Mandiri, Religius, Nasionalisme, Gotong Royong), dan mengembangkan Literasi (Literasi bahasa, sains, digital, budaya, numerasi dan lain-lain) agar anak memiliki Kompetensi 4C (Critical Thinking, Creative, Colaborative, Comunication) dalam pembelajaran Individual bagi Anak Berkebutuhan Khusus,
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI KOPI di INDONESIA SALMA KURNIA
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 6 (2023): Februari 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i6.288

Abstract

Every country in the world has natural resources that can be used to support the country's economic growth. One of them is Indonesia, Indonesia is a country that has the most natural resources in the world. Indonesia is an agricultural country where most of the population works in agriculture. Plantation commodities are Indonesia's leading export, which makes Indonesia the third country as the largest coffee exporting country with a market share of 7%. Coffee is one of the main sources of state income, from plantation products with global commodities of high economic value. So that researchers want to analyze the factors that influence coffee production in Indonesia using secondary data obtained from BPS. The results of the coefficient of determination test (R-Squared) concluded that the relationship between coffee production variables could be explained by the fertilizer variable and the farmer's exchange rate of 38% while the remaining 62% was explained by other variables outside the model.
PENGARUH EFEKTIVITAS PROMOSI MEDIA SOSIAL DAN KUALITAS PRODUK TERHADAP MINAT BELI KONSUMEN: Studi Iklan Facebook Ads Pada Pempek Dok Sikam Blitar Yufi Priyo Sutanto; Sunan Trioko
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 6 (2023): Februari 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i6.296

Abstract

The use of social media in Indonesia is growing rapidly. Effective marketing through social media influences buying interest. Consumer buying interest also be influenced by product quality. The purpose of this study is to analyze the effectiveness of social media promotion using Facebook ads and the quality of this product affects consumer buying interest with the research object of Pempek Dok Sikam. The research method used is descriptive quantitative research that measures the strength of the relationship between two or more variables. Partial testing shows the effectiveness of social media promotion (X1) has a significant effect on buying interest. Likewise, product quality (X2) has a significant effect on buying interest. Simultaneous testing results show that the two independent variables, namely the effectiveness of social media promotion (X1) and product quality (X2), together (simultaneously) have a significant effect on buying interest (Y). The test results of the coefficient of determination presented show that the variables measured by the effectiveness and quality of the product that can be explained by the purchase interest variable is 46.9%, while the remaining 53.1% is explained by other variables not examined in this study.
PRAKTIK PEMBIAYAAN MUDHARABAH PADA BANK JABAR BANTEN (BJB) SYARIAH KCP PATROL INDRAMAYU PERSPEKTIF HUKUM ISLAM Fikriyatul Fizamani Fitriyah; Irvan Iswandi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 6 (2023): Februari 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i6.298

Abstract

Sharia banking is basically a banking system and as a financial institution which upholds the principles contained in the Al-Quran and Hadith. The form of profit sharing products in Islamic banking is Mudharabah Financing, wherein indirect mudharabah financing is a form of rejection of the interest system. With a financing scheme like this, small entrepreneurs can get business capital from Islamic banks with low risk. This study aims to determine the practice of mudharabah financing at Bank Jabar Banten (BJB) Sharia KCP Patrol Indramayu from the Perspective of Islamic Law. This study uses a qualitative approach. The type of research used is a case study (field). The sampling technique in this study used purposive sampling. Primary data was obtained through direct interviews with managers and account officers of BJB Syariah KCP Patrol as well as field observations. Secondary data was obtained through literature and literature studies regarding mudharabah financing practices. The results of this study indicate that in practice there are several stages in the practice of mudharabah financing at BJB Syariah KCP Patrol. Namely among other things from making a financing application, collecting data requirements, interviewing and observing business locations directly, then financing analysis then financing approval by submitting a financing proposal, if financing is permitted, then the process is continued and if it is rejected it cannot be continued, the last stage is making a contract and then the process of disbursing capital from the bank to the customer. In the perspective of Islamic law, the practice of mudharabah financing at BJB Syariah KCP Patrol is seen from the point of view of the principles of fiqh, basically all forms of muamalah are permissible unless there is an argument that forbids it. Then in terms of the pillars and terms of mudharabah financing which is guided by the DSN MUI Fatwa No. 07/DSN-MUI/IV/2000 all pillars and conditions have been fulfilled. Among them are the existence of Aqidaini (the parties who make the contract). consent and qabul, capital, profit ratios, and business activities by the manager (mudharib).
PENGARUH KARAKTERISTIK PETANI TERHADAP IMPLEMENTASI KARTU TANI Dini Lestari; D Yadi Heryadi; Ulpah Jakiyah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 6 (2023): Februari 2023
Publisher : Melati Institute

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

Abstract

The farmer card is one of the government programs in fulfilling the distribution of subsidized fertilizers to be right on target. Almost all farmers in Sodonghilir Village have received farmer cards, but not all farmers have utilized the farmer cards with various arguments of obstacles faced including the socio-economic conditions of farmers. This study aims to determine the effect of farmer characteristics on the implementation of farmer cards in Sodonghilir Village, Sodonghilir District, Tasikmalaya Regency. The research method used is a survey method. The analytical tool used is quantitative descriptive analysis using multiple linear regression analysis. The results showed that farmer characteristics simultaneously had a positive influence on the implementation of farmer cards in Sodonghilir Village, Sodonghilir District, Tasikmalaya Regency by 54.4%. Partially, the variable of land area has a positive and significant influence on the implementation of farmer cards while the variables of age, education, farming experience and farmer income have no influence on the implementation of farmer cards in Sodonghilir Village, Sodonghilir District, Tasikmalaya Regency.
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

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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.

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