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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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Pengaruh Program Pelatihan K3 terhadap Perilaku Aman Pekerja Kontruksi Purba, Hairum Nafsiah; Panjaitan, Wiranti Utami; Khairani, Cindy; Hasibuan, Abrurrozzaq
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 4 (2025): Juni 2025
Publisher : Melati Institute

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Abstract

Occupational Safety and Health (OHS) is an important aspect in the construction industry which has a high risk of work accidents. OHS training programs are designed to increase workers' awareness and knowledge of safe work practices. This literature study aims to provide the influence of OHS training programs on changes in construction workers' safe behavior. By reviewing 15 scientific journals, it was found that OHS training significantly increased compliance with safety procedures, improved risk perception, and reduced the incidence of work accidents. These results indicate that OHS training is an effective intervention in creating a positive safety culture in the construction work environment.
Optimalisasi Proses Pengiriman Surat Tagihan Melalui Pemanfaatan Gmail di PT Astra International Tbk UD Trucks Sales Operation Cabang Bandung Azahra, Damayanti; Suhendi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
Publisher : Melati Institute

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Abstract

Penelitian ini bertujuan untuk mengkaji proses optimalisasi pengiriman surat tagihan melalui pemanfaatan Gmail di PT Astra International Tbk UD Trucks Sales Operation Cabang Bandung. Sebelum penerapan sistem berbasis Gmail, proses pengiriman surat tagihan dilakukan secara manual, memerlukan waktu yang cukup lama, berisiko tinggi terhadap keterlambatan dan kesalahan dokumen, serta kurang efisien dalam hal biaya dan pengarsipan. Melalui pendekatan kualitatif dengan metode studi kasus, data dikumpulkan melalui observasi langsung, wawancara dengan karyawan terkait, dan dokumentasi internal perusahaan. Hasil penelitian menunjukkan bahwa penggunaan Gmail membawa dampak signifikan terhadap efisiensi waktu pengiriman, akurasi data, dan peningkatan kepuasan pelanggan. Selain itu, sistem ini juga mendukung peningkatan kinerja SDM karena mendorong penggunaan teknologi secara lebih maksimal dan kolaboratif. Meskipun terdapat beberapa kendala seperti keterbatasan literasi digital dan resistensi terhadap perubahan, solusi berupa pelatihan dan penguatan koordinasi internal terbukti efektif dalam mendukung keberhasilan implementasi sistem. Dengan demikian, pemanfaatan Gmail menjadi langkah strategis dalam mendukung transformasi digital perusahaan dan peningkatan kualitas layanan.
Strategi Transformasi Pemasaran dan Pelanggan dalam Meningkatkan Kinerja Keuangan Perusahaan: Studi Kasus PT Jasindo Asuransi Cabang Kota Sorong Ashari; Rahmisyari; Arifin
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
Publisher : Melati Institute

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Abstract

This study aims to analyze the marketing and customer transformation strategies at PT Jasindo Sorong Branch and their impact on financial performance and customer satisfaction. A descriptive qualitative research method was used to collect data through in-depth interviews, observations, and document analysis. The results show that the implementation of digital transformation has brought significant changes, such as increased promotional effectiveness and service speed through digital platforms. However, this process faces internal barriers, such as limitations in staff digital competencies and resistance to change, as well as external barriers, such as low customer digital literacy and limitations in internet infrastructure. The positive impacts identified include increased customer satisfaction, operational cost efficiency, and contributions to branch revenue growth, although these improvements are not yet optimal. This study concludes that successful transformation requires adaptive strategies, strengthening human resource capacity, and adequate infrastructure support.
Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode Risk Profile, Good Coorporate Governance, Earning, & Capital (RGEC) terhadap Bank Umum Syariah yang Terdaftar di OJK Periode 2019-2022: Studi Kasus Perusahaan Perbankan Syariah Yang Terdaftar di Otoritas Jasa Keuangan Sucipto, Moch Cahyo; Suryana, Eka Ahadiyat; Nuraidah, Siti Iwa
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
Publisher : Melati Institute

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Abstract

The role of banks in today's society is so important, banks must be able to survive in every condition that occurs. Assessment of the Soundness Level of Sharia Commercial Banks with provisions for capital adequacy, asset quality, management quality, liquidity, profitability and solvency, as well as other aspects related to business and the obligation to carry out business activities in accordance with the precautionary principle. The main indicator used as the basis for bank health research is the financial reports of Islamic commercial banks which do not yet show the bank's overall financial condition. Then, risk management begins with the awareness that risk cannot be avoided or eliminated but is controlled by assessing the health level of Islamic commercial banks. The aim of this research is to find out the health level of sharia commercial banks registered with the financial services authority (OJK) for the 2019-2022 period as measured using the RGEC method, and to find out the health level of sharia commercial banks. This type of research is descriptive quantitative with research subjects at Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019 - 2022. The data in this research uses secondary data in the form of financial reports. The sampling technique uses purposive sampling. The analysis technique used is bank health analysis with a risk approach (Risk-based Bank Rating) with assessment coverage based on Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) factors. The research results show that the health level of PT. Bank Aceh Syariah, for the 2019-2022 period as measured by the RGEC method (Risk Profile, Good Corporate Governance, Earnings, & Capital) as a whole is included in Composite Rank 1 (PK-1), reflecting the bank's condition which is generally "Very Healthy" , so it is considered very capable of facing significant negative assumptions from changes in business conditions and other external factors. Then PT. BPD Riau Kepri Syariah, and PT. Bank Muamalat Indonesia Tbk for the 2019-2022 period as measured using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) as a whole can be said to be included in Composite Rank 2 (PK-2), reflecting the condition of the bank which is generally "Healthy ”. The conclusion shows that the condition of the 3 Islamic commercial banks is that 1 bank is categorized as very healthy and 2 banks are categorized as healthy, but overall, the average percentage of the 3 Islamic commercial banks is in the "Very Healthy" category based on the bank health ratio calculation.
Pelatihan Digital Marketing SMKN 1 Kabupaten Tangerang Banten Kamar, Karnawi; Suprobo, Winanti; Rizka, Aulia; Nafis, Ahmad; Sefthian; Muhammad Rizal, Imam
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
Publisher : Melati Institute

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Abstract

Perkembangan teknologi dan digitalisasi telah mengubah lanskap pemasaran secara drastis. Pelanggan saat ini lebih terhubung secara online dan menghabiskan banyak waktu di platform digital. Pelatihan digital marketing memberikan pemahaman tentang cara menggunakan data dan analitik untuk mengidentifikasi dan memahami perilaku konsumen, sehingga memungkinkan perusahaan untuk mengirim pesan yang relevan dan menarik kepada audiens yang tepat. Program pelatihan digital marketing ini dilakukan dengan beberapa metode pendekatan yang ditawarkan untuk menyelesaikan permasalahan keterbatasan pengetahuan dan keterampilan siswa jurusan Teknik Komputer Jaringan SMKN 1 Kabupaten Tangerang  dalam keahlian pemasaran menggunakan teknologi digital. Metode tersebut antara lain yaitu metode ceramah dan demonstrasi praktik. Peserta Pengabdian Masyarakat ini seluruhnya dihadiri oleh 40 siswa dari jurusan Teknik Komputer Jaringan SMKN 1 Kabupaten Tangerang  . Pelaksanaan kegiatan tersebut berjalan lancar, hal ini dikarenakan partisipasi dan keterkaitan semua pihak terutama para siswa, guru, dan tim panitia. Hasil pengabdian masyarakat tersebut diharapkan dapat membantu para peserta untuk memaksimalkan pengetahuan dan keterampilan mereka dalam bidang digital marketing.          
Efektivitas Training dalam Mendukung Pengembangan SDM di Lingkungan PT. JNE Cabang Bandung: Studi Kualitatif tentang Peran Pelatihan dalam Peningkatan Kompetensi dan Kinerja Karyawan Febrianti, Delia; Suhendi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
Publisher : Melati Institute

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This study aims to analyze the effectiveness of training in supporting human resource development at PT. JNE Bandung Branch. The research method used is descriptive qualitative, with data collection techniques through in-depth interviews, observation, and documentation study. The research informants consisted of HRD personnel and employees who had participated in training. The results of the study show that training contributes significantly to improving technical competence, work attitude, and employee motivation, which ultimately has an impact on improving individual and team performance. However, there are obstacles such as time constraints, uneven participation, and learning methods that are still dominated by lectures. This study confirms that training is an important strategy in human resource development, but it requires continuous evaluation and innovation, such as the application of blended learning and simulation-based training methods. The results of this study show that training has a significant contribution to human resource development. Training has been proven to improve technical competencies, such as skills in using tracking applications and package management systems, as well as soft skills, such as communication, customer service, and teamwork. In addition, training also encourages a positive work attitude and increases employee motivation and confidence in facing job demands. However, this study also found several obstacles in the implementation of training, including time constraints due to busy operations, learning methods that are still dominated by lectures, and uneven employee participation rates. Overall, this study confirms that training is an important strategy in supporting human resource development at PT. JNE Bandung Branch. To be more effective, the company needs to evaluate and innovate in the implementation of training, for example through the application of blended learning, increasing the interactivity of training methods with simulations and role plays, and more flexible scheduling. Thus, training can run more optimally and contribute directly to increasing the company's competitiveness.
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.
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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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.

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