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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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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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Abstract

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.
PANDANGAN AL-QUR’AN TERHADAP FEMINISME DAN GENDER : KAJIAN TAFSIR MAUDHU’I Kusuma, Melinda; Aufa, Muhamad Hanif Al; Nashrulloh Usman, Muhammad Ali
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract This article discusses gender feminism in Islam, issues related to feminism and gender are presented in this paper. It is important to have adequate knowledge of feminism and gender, because there are several influences that gave birth to the feminist movement due to a lack of knowledge that in fact Islam has positioned men and women in the best way possible. This article aims to find out how studies in Islam view feminism and gender, by presenting verses of the Qur'an as a reference that equality in Islam does not mean the same, therefore there is a need for further discourse to correct this wrong thinking. The method used in this research is descriptive qualitative and maudhu'i method. This study explains the beginning of the emergence of feminist views until the emergence of the feminist movement which emphasizes women's desire to get equality and the same rights as men. The data used as a reference in this study are in the form or books, books, and scientific papers. The results of this research show that in Islam, the advantages and disadvantages of a man and a woman are well structured, each has rights and obligations, with those differences that should complement each other, because after all what God sees is only piety.
PLURALISME PERSPEKTIF ISLAM METODE TAFSIR MAUDHU’I Nazwa Laela Imtihadah; Nilam Cahya Safitri; Nur Muhamad Iskandar; Rizki Rahmat Fadilah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

Religious pluralism is often seen as providing solutions that promise noble hopes and human values, even though it is not yet known whether this concept is good or not to be used as a guide, especially for Muslims. This study aims to examine the concept of pluralism in the Qur’an, so that it is known whether this concept is good or not to be used as a guide, especially for Muslims. The research methodology taken is the library research method. This Tafseer study requires data collection because search relies on existing literature. His type of research is qualitative research, namely efforts made to expand the discussion with accurate data. The conclusion of this study shows that, religious pluralism is an understanding that explains that all religions are the same, this concept is not the same as understanding tolerance. The view of the Qur’an towards pluralism is of course strongly rejected. We are prohibited from mixing, in this context religious teachings.
Liberalisme dalam Islam Menurut Tafsir Maudhu‘i Muhammad Rifky Maulana; Muhammad Rijalul Fikri; Muftillahi Adillah Salsabila Assadiyyah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

Liberalism in Indonesia is often highlighted by state elements and Indonesian intellectuals. Therefore religious values must be maintained and applied in life so that there can be a balance between moral and ethical values of individual freedom or liberalism itself. This study aims to describe the essence of liberalism from an Islamic point of view, and become reference material as well as studies that are worth reading. This research uses the maudu'i (thematic) method which is entirely a qualitative research. The sources of reference used in this study are various, including sources from printed and digital documents, both in the form of books, books, journals, essays, and other relevant references. The results of the research show that Islam and liberalism have different beliefs and values in viewing life and society. Liberalism is often seen as contrary to the moral and ethical values espoused by Islam, because it prioritizes individual freedom without considering the impact on society and the environment. However, Islam also gives individual freedom to choose and determine their own way of life, as long as it does not conflict with religious teachings. The idea of liberalism was introduced to Islam through several approaches, namely: the spread of religious pluralism, the relativism of truth, and the reinterpretation of the Koran and religious teachings. In the Qur'an itself there are several verses that discuss liberalism and its derivations.
KORELASI ISLAM DAN PAHAM SEKULARIME Muhammad Ridlan Fashni; Muhammad Hasbi Rosadi; Muhammad Husen Alghifari
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

Sekularism is often referred to as a doctrine that lacks adequate foundations in Islam, both in terms of structure and implementation. Over time, sekularism has caused confusion among the Muslim community. Therefore, it is important for Muslims, including intellectuals and religious leaders, to have a deep understanding of the elements of sekularism, such as its origins, teachings, and practices. This research utilizes a qualitative method, emphasizing the descriptive and interpretive analysis of verses using the thematic exegesis method. Qualitative method is a research approach that focuses on in-depth understanding and description of phenomena, in this case, the verses of the Qur'an. The thematic exegesis method, also known as thematic interpretation, means that the research centers around specific themes or topics, involving the analysis and interpretation of relevant verses related to the chosen theme.
PERSPEKTIF ISLAM TENTANG MODERASI BERAGAMA: ANALISIS TAFSIR MAUDHU’I Maulida Fatihatusshofwa; Muhammad Haekal Fatahillah Akbar; Muhammad Hamzah Nashrullah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

The discourse on freedom and religious diversity in Indonesia has long been highlighted by various elements of the state and scholars of the nation. Ultimately, the only solution found so far is by implementing the concept of moderation in practicing religion. This research aims to describe the essence of religious moderation from an Islamic perspective and serve as a reference and study for classic issues concerning the community and its beliefs. This research adopts the maudu’i (thematic) method, which is entirely qualitative in nature. The reference sources utilized in this study include both print and digital documents, such as books, journals, essays, and other relevant references. The research findings indicate that from an Islamic perspective, religious moderation means prioritizing a tolerant attitude towards differences and embracing diversity (inclusivism), whether it be diverse in terms of sects or schools of thought or diverse in terms of religious practices. In Indonesia, the existence of moderate religious thought has long been present. This can be evidenced by identifying several aspects. Firstly, the peaceful introduction of Islam to the archipelago; secondly, throughout history, renowned scholars have responded to the evolving dynamics of thought; and thirdly, Islamic figures have increasingly encountered a dynamic social construct that necessitates their efforts in constructing a society that responds to various evolving modernities.
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.
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP LOYALITAS KARYAWAN TIDAK TETAP DI PT INDO HUSADA UTAMA Ranti Emisa; Andi Heru Susanto
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

Background: The current phenomenon in the world of work is a decrease in employee loyalty caused by several factors. This study aims to determine the effect of compensation and work environment on employee loyalty. Design / method / approach: In this study using associative quantitative research methods with a sample of 275 respondents. The instrument used was a questionnaire containing 41 questions. Instrument testing uses validity and reliability tests, and hypothesis testing uses multiple linear regression analysis. Results: The results of this study show that compensation does not have a positive and significant effect on employee loyalty, the work environment has a positive and significant effect on employee loyalty and compensation and loyalty simultaneously have a positive and significant effect on employee loyalty.
Analisis Bibliometrik Penelitian Sanitasi Pesantren (2013-2023) Anwar Firdaus Mutawally; Ayi Budi Santosa; Dadi Mulyadi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

This study aims to conduct a bibliometric analysis of sanitation of Pesantren in 2013-2023. The method used is the bibliometric analysis method with the help of Publish or Perish (PoP) and Vosviewer software, while the site studied is Google Scholar. Keyword and metadata validation and also carried out that the visualization can more organized. The results showed that there were 68 journal articles on Islamic boarding school sanitation indexed by Google Scholar, and the development of the theme fluctuated. Some studies also had large citation values. While in terms of visualization, it shows that the research term is still limited, this shows that the pesantren sanitation theme has a huge opportunity to be researched. The solution offered is to increase social-humanities knowledge on pesantren sanitation.
PENGARUH DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PT. VAN AROMA Sanggita; Andi Heru Susanto
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 3 (2023): Agustus 2023
Publisher : Melati Institute

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Abstract

Background: PT Van Aroma is one of the largest essential oil suppliers in Indonesia and continues to grow. The problem in PT Van Aroma is the decline in employee performance due to lack of work discipline, lack of a sense of responsibility for the job, and employees arriving not on time (late) and unstable attendance rates due to the covid 19 pandemic. This study aims to analyze the effect of work discipline and job satisfaction on the performance of PT Van Aroma employees. Methodology: This study used an associative quantitative approach with a total sample of 89 employees. The instrument used is a questionnaire. Instrument quality testing includes validity tests and reliability tests. Data analysis uses descriptive analysis, while hypothesis testing uses multiple linear regression analysis. Results: The results showed that work discipline has a significant of 0.00 smaller than ? 0.05, it can be concluded that work discipline (X1) partially has a positive and significant effect on performance (Y) at PT Van Aroma. Job satisfaction has a significant of 0.03 smaller than ? 0.05, it can be concluded that job satisfaction (X2) partially has a positive and significant effect on performance (Y) at PT. Van Aroma. Based on the results of the F test simultaneously between the independent variables on the dependent variable, a significant level of 0.000 <0.05 is obtained, meaning that work discipline and job satisfaction have a significant effect on employee performance at PT. Van Aroma. Research limitations: Data analysis is carried out on a limited sample and does not consider other variables that affect employee performance.

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