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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 195 Documents
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Peran Solidaritas Karyawan Pada Keinginan Keluar dan Kelelahan Bekerja: Pemediasi Kepuasan Kerja Sunyoto, Danang; Rohmah, Tri Nur; Budiherwanto, Iwan
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 1 (2024): April 2024
Publisher : Melati Institute

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Abstract

Goal–The Role of Employee Solidarity on Intention to Leave and Work Burnout: Mediator of Job Satisfaction. Design / Methodology / Approach – Research uses a saturated population or sample of all Indomaret Franchise Shop employees in Kulon Progo. Data collection methods using questionnaires and observation. The data analysis method uses descriptive qualitative and quantitative. Research Results–Employee Solidarity and job satisfaction play a significant role in Job Satisfaction and work fatigue. On the other hand, employee solidarity does not play a role in the desire to leave and work fatigue, nor does job satisfaction play a role in the desire to leave. Then job satisfaction is not a mediation between employee solidarity and desire to leave, but job satisfaction plays a mediating role between employee solidarity and work fatigue.
Islam dan Lembaga Negara: Perspektif Tafsir Maudhu'i El-Hakim, Abdul Halim; Kurniawan, Ahmad Arif; Muhyi, Asep Abdul; Gultom, Ayuni Wulan Sari
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 1 (2024): April 2024
Publisher : Melati Institute

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Islam and state institutions have long been the focus of academic research and popular discussion. Islam is one of the major world faiths, and as such, it has a big impact on the social, legal, and political environments of many countries, especially those where the majority population is Muslim. This article examines the complex relationships between Islam and state institutions, looking at how Islamic values influence the creation and application of laws, regulations, and governmental frameworks. It explores the difficulties of balancing Islamic principles with contemporary state governance through a comparative study of various strategies used by nations with a majority of Muslims population. It also addresses the opportunities and difficulties that arise from the interaction of Islam with state institutions, emphasizing the need to strike a balance between religious observance and democratic ideals as well as the consequences for social justice, human rights, and sustainable development. This essay seeks to advance knowledge of the changing dynamic between Islam and state institutions in modern countries by clarifying these nuances.
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 1 (2024): April 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 1 (2024): April 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 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.
Dampak Herding dan Overconfidence terhadap Keputusan Investasi: Peran Persepsi Risiko sebagai Variabel Moderasi pada Investor Milenial dan Gen Z di Sulawesi Tenggara Hidayah, Fitriah Nurul; Puyo, Marten; Arifin
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Beberapa tahun terakhir, iklim investasi di Indonesia mengalam perubahan yang cukup signifikan. Tren ini terlihat dari meningkatnya minat masyarakat terhadap berbagai instrumen investasi, terutama di kalangan generasi muda seperti milenial dan Gen Z. Bukan hanya menjadi tren sesaat, investasi kini telah menjadi bagian dari gaya hidup finansial generasi ini. Hal tersebut tidak terlepas dari pesatnya perkembangan teknologi digital serta meningkatnya literasi keuangan yang membuka akses lebih luas dan mudah terhadap dunia investasi.
Pengaruh Likuiditas dan Leverage terhadap Profitabilitas Serta Dampaknya pada Harga Saham Sub Sektor Perbankan di Bursa Efek Indonesia Doda, Nurain; Latjokke, Abd Gaffar; Sabir, Muh.
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

This study aims to analyze the effect of liquidity and leverage on profitability and their impact on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. Liquidity is measured using the Quick Ratio, leverage using the Debt to Equity Ratio (DER), and profitability using Return on Assets (ROA). Stock price, as the dependent variable, reflects the market’s perception of the company's financial performance. This research is motivated by the fluctuation in banking sector stock prices in the post-COVID-19 pandemic era, highlighting the importance of an in-depth analysis of companies’ fundamental factors. The study employs a quantitative approach with path analysis techniques to examine both direct and indirect relationships among variables. The results show that liquidity has a significant positive effect on both profitability and stock price. Meanwhile, leverage does not have a significant effect on profitability or stock price. Profitability is proven to have a significant effect on stock price and acts as a mediating variable between liquidity and stock price. These findings provide practical implications for investors and company management in making strategic decisions based on financial indicators.
Pengaruh Pertumbuhan Penjualan dan Profitabilitas terhadap Harga Saham melalui Struktur Modal Amiruddin, Adeliana; Rahmisyari; Musafir
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

The Effect of Sales Growth and Profitability on Share Price Through Capital Structure as an Intervening Variable in Pharmaceutical Companies Listed on the Indonesia Stock Exchange. Adeliana Amiruddin, ES22201021. Mr. Musafir SE, M.Si Supervisor I and Mrs. Dr. Rahmisyari, S.T., S.E., M.M. Supervisor IIThis study aims to analyze and explain the effect of sales growth and profitability on stock prices with capital structure as an intervening variable in the Pharmaceutical sub-sector listed on the Indonesia Stock Exchange. Pharmaceutical population consists of 11 companies using Purposive sampling so that 10 companies are sampled. The analysis method used is SEM PLS. The research results show that (i). Sales Growth (X1) has a significant effect on Share Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023. (ii). Profitability (X2) has no significant effect on Share Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (iii). Sales Growth (X1) has a significant effect on Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (iv) Sales Growth (X1) has a significant effect on Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (v). Capital Structure (Z) has a significant effect on Stock Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (vii) Sales Growth (X1) has a significant effect on Stock Price (Y) through Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (vii) Profitability (X2) has no significant effect on Stock Price (Y) through Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian melalui Kepuasan Konsumen sebagai Variabel Intervening: Studi pada Toko Abadi Kecamatan Gadung Kabupaten Buol Said, Miranti Ar; Darnawati; Puyo, Marten
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Consumer purchasing decisions have made one of the most important aspects for companies, because they are considered a valuable asset. Important aspects related to purchasing decisions include service quality, price, and customer satisfaction. This study aims to determine and analyze the effect of service quality and price on purchasing decisions through customer satisfaction at Abadi Store, Gadung District, Buol Regency. The sample in this study were 150 respondents as customers who often make purchases at Toko Abadi, Gadung District, Buol Regency. Data analysis in this study used the path analysis method through PLS-SEM with Algorithm and Bootstrapping calculations with the SmartPLS 3.0 software program. The results of the research on the first hypothesis that service quality has a positive and significant effect on purchasing decisions. This is evidenced by a p-value of 0.020, a t-statistic of 2.069, and an influence coefficient of around 0.137. The second hypothesis is that price has a positive and significant effect on purchasing decisions. The results of proving this hypothesis show a coefficient value of 0.574, a t-statistic of 9.415, and a p-value of 0.000. The third hypothesis is that service quality has a positive and significant effect on customer satisfaction. This result is evidenced by a coefficient value of around 0.283, a t-statistic of 3.825, and a p-value of around 0.000. The fourth hypothesis that price has a positive and insignificant effect on customer satisfaction, this is evidenced by a coefficient value of 0.122, a t-statistic of 1.461, and a p-value of 0.072. The fifth hypothesis that customer satisfaction has no positive and significant effect on purchasing decisions. This is evidenced by the negative coefficient value (-0.228) with a t-statistic of 3.192 and a p-value of 0.001. The sixth hypothesis is that customer satisfaction can mediate the effect of service quality on purchasing decisions. This is because the coefficient value is -0.065, with a t-statistic of 2.526 and a p-value of 0.006. the seventh hypothesis that customer satisfaction cannot provide a mediating role in the effect of price on purchasing decisions. This is evidenced by the coefficient of determination of -0.028, t-statistic of 1.199, and p-value of 0.115
Sosialisasi Pengelolaan Keuangan Keluarga Secara Syariah dengan Pendekatan Gender di Desa Mulyamekar Suryana, Eka Ahadiyat; Fadhilah, Siti; Khumaira, Nissa Yulia Putri
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

The majority of people in managing their family finances still use traditional concepts, especially housewives who are now family financial managers and use their finances only for consumption activities. In household life, the wife's role is often dominant in daily financial management, but has not been fully supported by an understanding based on Islamic values. Through an interactive lecture and question and answer approach, the community was introduced to the concept of Islamic finance which emphasizes the principles of justice, transparency, blessings, and the importance of a joint role between husband and wife in financial planning. This socialization activity aims to increase the understanding of the Mulyamekar Village community towards sharia family financial management with a gender approach. The program also educated the community to use sharia-based financial products and develop a healthy and sustainable household budget. The results showed a significant increase in the community's understanding of the basic concepts of sharia finance, the importance of zakat, infaq, and sadaqah, and the implementation of a simple lifestyle. This socialization proves that contextual and gender-based Islamic financial literacy can build collective awareness to create a financially independent family in accordance with Islamic principles.

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