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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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Islam, Feminisme, dan Gender: Pesrpektif Tafsir Maudhu’i Fathurrohman, Aceng; Al Rifai, Agna Fikri; Darma, Astri Aisyah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

The feminism movement has become one of the most important debates in Muslim conversations. In fact, the Qur'an, as a guide for Muslims, has already discussed this issue. This article explores the interpretation of Qur'anic verses related to feminism issues. By analyzing Qur'anic verses related to gender and the role of women in society, this article tries to explain how Islamic understanding of the concept of gender equality can contribute to the issue of feminism. Through a review of various Qur'anic interpretations, this article attempts to understand the theological frameworks used by scholars to address the challenges and perspectives of feminism. This research provides an in-depth insight into the complex dynamics between Islamic teachings and feminist struggles. By considering the views of various scholars and diverse Qur'anic interpretations, this article seeks to provide a foundation for Islam and feminism in achieving gender equality.
Pengaruh Statistik Inferensial dalam Pengambilan Keputusan Investasi Margana, Marina Silvya; Aziz Ramdhani, Muhammad Abdul; Gitsni, Muhammad Faizal; Haikal Kamil, Muhammad Rizki; Sandrina, Nahla Galuh; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

The application of inferential statistics in investment decision-making is a critical step in the world of modern finance. This research aims to explore how inferential statistical methods, such as regression, analysis of variance (ANOVA), and hypothesis testing, can be used to identify profitable investment opportunities and manage risk. Through case studies and historical data analysis, this research demonstrates that the use of inferential statistics can improve prediction accuracy and provide a stronger basis for investment decision-making. The results of this study are expected to provide insights for investors and portfolio managers in designing more effective investment strategies. Translated with DeepL.com (free version)
Analisis Statistik Pengaruh Kenaikan PPN Tahun 2025 Terhadap Harga Permintaan, Kondisi Pasar dan Sosial Ekonomi Indonesia Rabani, Kayla Fatha; Shofie, Maulaya; Alfarizi, Muhammad Bintang; Hayatul Fazri, Muhammad Haikal; Sutrisna, Muhammad; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

This study, titled "Analysis of the Statistical Impact of the 2025 Value Added Tax (VAT) Increase on Demand Prices, Market Conditions, and Socioeconomics in Indonesia," employs a literature review methodology based on previous research. The study aims to analyze the impact of the 2025 VAT increase on demand prices, market conditions, and socioeconomic aspects in Indonesia. The results of the study are expected to serve as reading materials, reference materials, and even input for related stakeholders. The study employed a literature review methodology, gathering and analyzing relevant data from existing studies and publications. The data was then used to assess the impact of the VAT increase on demand prices, market conditions, and socioeconomic aspects in Indonesia. The study found that the 2% VAT increase in 2025 had a significant impact on increasing the prices of goods and services across various sectors. This led to a decrease in purchasing power, particularly among low-income groups. Market conditions also experienced a slowdown, with a decline in sales volume and consumption levels. Socioeconomically, the VAT increase contributed to an increase in poverty rates and income inequality in Indonesia. The study concludes that the VAT increase policy needs to be balanced with compensation and incentive programs for low-income earners to minimize its negative impacts. The government also needs to conduct regular evaluations and adjustments to VAT rates to maintain economic stability and public welfare.
Pengaruh Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Perekonomian di Indonesia Lestari, Kinanti Mugi; Dwibasha’ir Budiman, Muhammad Danang; Filardhy, Muhammad Khalifah; Zamba, Nabila; Nurhaliza, Nasywa Sania; Alfiani, Mita; Wardiah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Micro, small and medium-sized enterprises (MSMEs) dvelopment in Indonesia is really important with the large number of MSMEs spread throughout the country. As one of the important sectors of the economy and its large number will certainly affect economic growth and improvement. So with the contribution of the government and MSMEs actors, it is hoped that it can accelerate the level of the Indonesian economy. In this research the author aims to analyze how the role of MSMEs can influence the Indonesian economy, as well as finding out the challenges and obstacles therein. By using a qualitative approach in the form of a literature study, the research method focuses on analyzing several previous research results that are continuous with the topic discussed. The influence of MSMEs on the Indonesian economy is the object of discussion, with the scope of data used coming from journal articles, books, e-books, websites, and so on. It was concluded that MSMEs are very influential and even become the backbone of the Indonesian economy, from creating jobs to contributing to producing export products. Even though there are obstacles such as difficult access to financing, digitalization, regulations, and MSME product innovation, the government is trying to carry out financing programs such as People's Business Credit (KUR), carrying out business incubation, encouraging the use of digital technology, and providing business assistance.
Perilaku Konsumtif Mahasiswa UIN Sunan Gunung Djati Bandung dalam Menggunakan Aplikasi Online Food Delivery (OFD) Secara Implusif Anjani, Sakila Meila; Rahmawati, Nurul; Oktiani, Rashifah Zahra; Hanina, Savira; Anggraeni, Sri lestari; Pangestu, Trimas Arya; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Online Food Delivery (OFD) service is a food delivery service that allows online transactions via an application. This application is very popular among students, including at UIN Sunan Gunung Djati, because it makes access easy and offers a variety of food choices. This research was conducted to understand the consumer behavior of students who use the OFD application. The method used is an online survey with quantitative techniques and qualitative descriptive analysis. The research sample consisted of 113 semester II-VI student respondents aged 19-23 years. The research results show that there is a significant correlation between the behavior of excessive use of social media Online Food Delivery (OFD) and the consumptive lifestyle of students. Almost half of the respondents (51.3%) stated that Online Food Delivery (OFD) plays a positive and significant role in consumptive behavior. The main factors that encourage the use of OFD include practicality, attractive promos, and inviting friends to try viral foods.
Perkembangan UMKM di Provinsi Jawa Barat pada Tahun 2020-2022 Dengan Pendekatan Statsitik Deskriptif Nurlaila, Lela; Febrian, Muhammad Egi; Agustian, Muhammad Helmi; Ramdhan, Muhammad Luthfi; Fahira, Nabila Zumar; Paujiah, Ninda Nabila; Wardiah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

This study aims to examine the development of Micro, Small, and Medium Enterprises (MSMEs) in West Java Province during the 2020-2022 period. MSMEs have a function in the region by increasing employment opportunities, raising residents' income, and facilitating economic development. Secondary data from the Central Bureau of Statistics (BPS) and the West Java Office of Cooperatives and MSMEs were used in this study. Descriptive statistical methods are used to illustrate the growth trend in the number of MSMEs, dominant business sectors, geographical distribution, and contribution to regional GDP.The results show an increase in the number of MSMEs in West Java during this period, despite the CORONA pandemic having a profound effect on their operations and income. The trade and services sector is the most dominant sector in MSME growth, while the distribution of MSMEs is more concentrated in urban areas compared to rural areas. The study also found that MSMEs in West Java contribute significantly to the regional economy, although they still face various challenges such as access to capital, technology and markets.The conclusion of this study highlights the importance of government support through policies that support access to capital, capacity building, and market access for MSMEs. Policy recommendations include providing incentives, training programs, and facilitating market access through digitalization and online platforms. This research is expected to be a resource for policy makers and related parties in an effort to advance the MSME sector in West Java.
Analisis Hubungan Zona Nilai Tanah Terhadap Keterdekatan Fasilitas Umum di Kota Bandung Menggunakan Pendekatan Sistem Informasi Geografis (SIG) dan Statistik Sukawati, Maudi Nabila; Zavier Hidayat, Muhammad Akhdan; Ukasha, Muhammad Gala; Fadhlurrahman, Muhammad Shidqi; Rahmat, Nailla Alifia; Rahmadani, Nova Analia; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Land Value Zones (ZNT) are boundaries with relatively similar land values. ZNT is important for local planning and policy. Land value is influenced by physical, accessibility and social factors, with social factors being the most significant. The creation of ZNT maps uses the integration of spatial and non-spatial data with geographic information systems (GIS). Previous methods paid little attention to social factors, which can determine up to 43% of land value. This study will examine the relationship between ZNT and proximity to social factors and represented by public facilities using GIS analysis and correlation tests. Results show that there is an inverse relationship between land value and proximity to public facilities. The correlation coefficient showed a value of -0.536. In addition, this study also shows an indication that the farther the land is from the railroad, the more expensive the land. Then the closer the land is to the road, the higher the land price. Translated with DeepL.com (free version)
Besaran Biaya Bangunan Baru Rumah Tinggal Tipe Sederhana pada Kabupaten dan Kota di Wilayah Pulau Papua Tahun 2024 Santoso; Nugroho, Aryanto Dwi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Currently, in general, the Papua Island region is experiencing economic growth. This region is divided into 6 provinces, namely: Papua, West Papua, Central Papua, Mountainous Papua, Southwest Papua and South Papua. Based on the 2023 Consumer Price Index (CPI) data, several districts and cities have varying CPIs which illustrate the differences in economic conditions between these regions. These differences in conditions prompted this research to determine variations in the cost of building residential houses. The main objective of this study is to analyze the amount of new building costs for simple residential houses in regencies and cities in the Papua Island region. Using descriptive statistical analysis tools, this study describes building specifications including area and building materials, as well as the amount of new building costs for simple type residential houses. The results of this study conclude that the cost of building a simple type of residential house with a building area of 36 square meters in the Papua Island region in 2024 is statistically, on average, Rp224,854,690.00 (ceteris paribus).
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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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

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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.

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