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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
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.
Articles 189 Documents
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
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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
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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
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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
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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
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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.
Pengembangan Modul Pembelajaran pada Kegiatan Ekstrakurikuler Pramuka Penggalang untuk Meningkatkan Keterampilan dan Karakter Siswa di SD Negeri 104267 Pegajahan Andira, Nurul; Sukmawarti
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
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Scouting is an extracurricular activity that has become part of the education system in Indonesia. Learning modules in the extracurricular activities of the Cub Scouts are developed based on the Scout curriculum that has been established by the Indonesian Scout Movement. However, in reality, at SD Negeri 104267 Pegajahan it is still found that teachers who make scout learning modules are not in accordance with the needs in designing effective and quality modules which can cause learning modules that are less interactive, less interesting, or less targeted. In this study, researchers used a development research design or better known as Research and Development (R&D). The Research & Development method is a research method used to produce a particular product, and test the effectiveness of the product. This research was designed with the ADDIE development model. The ADDIE model consists of five development steps, namely: (1) analyze, (2) design, (3) develop, (4) implement, and (5) evaluate (Tegeh, 2014: 42) The results of this study refer to research and development which has five stages. However, researchers only use three stages, namely the analysis stage, the design stage, and the development stage. The module teaching materials developed are valid and ready to use with a score of 77.65% from module experts and 77.33% from material experts with each criterion “Valid, can be used but needs minor revisions” so that the module can be used or applied in extracurricular activities later.
Manajemen Pendidikan Diniyah Formal Berbasis Pondok Pesantren dalam Meningkatkan Kompetensi Santri Pondok Pesantren Minhaajurrasyiddin Jakarta Timur Misbach, Wahyu; Fahruddin, Zuhri
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
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The background of this research problem is the concern over the scarcity of ulama cadres (mutafaqqih fiddin) due to the low interest of students to enter pesantren. This is due to the public perception that education in pesantren cannot continue to a higher level of education. The Ministry of Religious Affairs responded to this problem by opening Formal Early Childhood Education (PDF) in Islamic boarding schools as a constructive step in the world of education. The purpose of this study is to describe the efforts of PDF Minhajurrosyidin management to form a cadre of religious professional scholars according to the demands of the times by increasing santri competence through the Century skills model approach which is a must-have skill in 21st century competition including metacognitive skills, competitiveness skills, life and career skills, learning and innovation skills, and information, media, and technology skills. This research method uses descriptive qualitative with data collection steps through observation, interviews, and documentation. Data analysis applies Triangulation of natural field research data so that the results can be trusted. The result of this research is that PDF management implements a clerking pattern as a hotline between students and all parties. The guardianship pattern is also a supervisor of santri activities at school and at the boarding school. PDF management effectively uses a scientific approach that refers to the realm of cognitive, affective, and skill competencies. This increases the interest of students to enter the pesantren because it has been proven that PDF Minhaajurrasyiddin East Jakarta graduates get the legality to continue to the formal education level.
Digitalisasi Administrasi di Era Smart Government: Studi Fenomenologi tentang Pengalaman Sdm di Divisi Kearsipan Kanwil Kemenag Jawa Barat husna, della; Bil Husna, Della; Suhendi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
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Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi administrasi terhadap produktivitas sumber daya manusia dalam kerangka implementasi Smart Government. Dengan pendekatan fenomenologis, penelitian ini menggali pengalaman langsung di Divisi Kearsipan Kantor Wilayah Kementerian Agama Provinsi Jawa Barat. Data dikumpulkan melalui wawancara tertulis semi-terstruktur dan observasi partisipatif terhadap pegawai yang terlibat langsung dalam pengelolaan kearsipan. Secara lebih rinci, penelitian ini juga bertujuan untuk mengkaji lima aspek utama, yakni: menganalisis struktur kelembagaan dan peran Divisi Kearsipan dalam mendukung digitalisasi administrasi di era Smart Government, menelaah implementasi digitalisasi administrasi dalam proses pengelolaan kearsipan, termasuk melalui pemanfaatan aplikasi SRIKANDI, mengevaluasi efektivitas serta mengidentifikasi tantangan yang dihadapi selama proses digitalisasi berlangsung, merumuskan strategi peningkatan kualitas dan keberlanjutan digitalisasi administrasi di bidang kearsipan, serta merefleksikan perkembangan dan harapan masa depan terhadap integrasi sistem digital dalam pengelolaan kearsipan yang mendukung tata kelola pemerintahan modern. Hasil penelitian menunjukkan bahwa digitalisasi telah mentransformasi kegiatan kearsipan dari sekadar tugas administratif menjadi upaya strategis dalam membangun sistem informasi kelembagaan. Implementasi kearsipan elektronik, khususnya melalui aplikasi SRIKANDI, terbukti meningkatkan efisiensi, aksesibilitas, dan transparansi pengelolaan dokumen. Namun demikian, penelitian ini juga mengungkap tantangan signifikan, seperti keterbatasan infrastruktur, rendahnya kompetensi digital pegawai, serta belum adanya struktur organisasi khusus yang menangani fungsi kearsipan. Temuan ini menekankan pentingnya peningkatan kapasitas SDM, restrukturisasi kelembagaan, dan regulasi internal yang komprehensif untuk mendukung integrasi sistem digital yang berkelanjutan dalam administrasi publik. Transformasi digital kearsipan dipandang bukan hanya sebagai modernisasi teknologi, tetapi juga sebagai langkah mendasar menuju tata kelola pemerintahan yang responsif dan akuntabel di era Smart Government.
Penggunaan Ayat Suci Al-Qur’an Sebagai Rajah pada Masyarakat Desa Muara Tupuh Kecamatan Laung Tuhup Kalimantan Tengah Hakim, Ade Griyarman
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 5 (2025): Agustus 2025
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Al-Qur’an berfungsi sebagai petunjuk hidup sekaligus syifa’ (penyembuh). Namun, sebagian masyarakat di Desa Muara Tupuh, Kecamatan Laung Tuhup, Kalimantan Tengah, memanfaatkan ayat-ayat Al-Qur’an dalam bentuk rajah yang ditempatkan pada pintu rumah, di dalam tas, atau di dompet dengan tujuan memberikan perlindungan bagi diri dan harta benda. Penelitian ini merumuskan dua permasalahan utama: (1) bagaimana praktik penggunaan rajah di Desa Muara Tupuh, dan (2) bagaimana pemahaman masyarakat terhadap penggunaan ayat-ayat Al-Qur’an sebagai rajah. Metode yang digunakan adalah penelitian lapangan (field research) dengan pendekatan kualitatif dan metode deskriptif. Data dikumpulkan melalui observasi, dokumentasi, dan wawancara, kemudian dianalisis secara kualitatif dengan mengaitkan temuan lapangan dengan kerangka teori Living Qur’an. Hasil penelitian menunjukkan bahwa ayat-ayat Al-Qur’an yang digunakan sebagai rajah meliputi QS. An-Nur [24]: 55, QS. Yusuf [12]: 31, dan QS. Al-Baqarah [2]: 255. Praktik penggunaan QS. An-Nur [24]: 55 dilakukan dengan menuliskan potongan ayat seperti layastakhlifannahum, layumakkinnalahum, dan walayubaddilannahum pada kertas, kemudian menempelkannya di pintu rumah atau meletakkannya di dalam tas untuk perlindungan harta. QS. Yusuf [12]: 31 digunakan dengan cara menuliskannya pada kertas, membungkusnya dengan kain hitam, dan diyakini berkhasiat memikat hati perempuan, menumbuhkan simpati, serta mempermudah tercapainya tujuan tertentu. QS. Al-Baqarah [2]: 255 (Ayat Kursi) ditempelkan pada dinding rumah untuk menangkal gangguan makhluk halus seperti jin dan iblis, sekaligus diyakini mampu melindungi diri dari godaan setan. Temuan ini menegaskan bahwa praktik penggunaan ayat-ayat Al-Qur’an sebagai rajah di Desa Muara Tupuh merepresentasikan bentuk resepsi fungsional masyarakat terhadap teks suci.