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Journal of Social Science and Business Studies
Published by Yayasan Gema Bina Nusantara
ISSN : -     EISSN : 29876079     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jounal of Social Sciences and Business Studies is a journal that publishes Focus and Scope research articles, which include : Social Science Business Management Accounting Communication Studies Politic Public Administration Art & Design
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 2 No. 4 (2024): JSSBS" : 11 Documents clear
The Effect of Digitalization on the Sustainability of Accounting Practices in the Financial Industry Napisah, Lilis Saidah; Taufikurochman, Cecep; Harto, Budi
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.100

Abstract

This research aims to examine the effect of digitalization on the sustainability of accounting practices in the financial industry. Using a qualitative approach, this research conducted case studies on several leading companies in the financial sector. We collected data on the implementation of digital technologies in accounting practices through in-depth interviews, participatory observation, and document analysis. The research findings show that digitalization brings significant changes in accounting practices, especially with regard to improving efficiency, transparency, and data accuracy. Research has proven that the integration of technologies like cloud-based accounting information systems, big data, and artificial intelligence enhances the quality of financial decision-making. In addition, digitalization also has a positive impact on environmental sustainability through reduced paper usage and energy efficiency. However, the research also reveals challenges, such as the need to upskill accountants, data security issues, and adapt to regulatory changes. The findings provide important insights for practitioners and policymakers in responding to the dynamics brought about by digitalization in accounting. This research contributes to the literature relating to the interaction between technology and accounting practices by providing an in-depth understanding of how financial firms adapt and utilize technological innovations for their business sustainability. The practical implications of this research include recommendations for the development of policies that support the integration of technology in accounting as well as the development of appropriate human resources.
The Effect of Debt-to-Equity Ratio (DER) and Inflation on Profit Growth of Building Construction Companies Listed on the Indonesia Stock Exchange in 2020 Marnilin, Feni; Irawan, Rahmat; Widjaja, Ichwan Rahmanu
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.104

Abstract

Investors require information about the company's profit growth to make informed investment decisions. The company's performance can predict profit growth. This study aims to determine the effect of profitability as measured by the debt-to-equity ratio (DER) and inflation on profit growth in building construction companies listed on the Indonesia Stock Exchange in 2020, partially and simultaneously. This study employed the purposive sampling method to select a sample of 12 building construction companies' annual financial reports from the IDX in 2020. The analysis revealed that the debt-to-equity ratio (DER) significantly and negatively impacted profit growth, while inflation had no effect on it. Simultaneously, the debt-to-equity ratio (DER) and inflation had a significant effect on profit growth. Based on the analyzed results, the management of the company should lessen its reliance on debt sources for operational funds, enhance the efficiency of its own capital sources, and ensure fund transparency to uphold investor confidence and boost future profit growth. The composition of the company's total debt, which includes both short-term and long-term debt, should be carefully considered by management in relation to its total equity. The results of this study indicate that a partially debt-to-equity ratio (DER) has a negative and significant effect on profit growth, and when inflation increases, there will be a decrease in profit growth.
MSME Financial Transformation: The Vital Role of Banking in Innovation and Service Provision Utama, Ahmad Nur Budi; Suryani, Ade Irma; Hamdiah, Hamdiah; Dhonal, Rama
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.105

Abstract

The purpose of this research is to analyze the vital role of banking in supporting the financial transformation of MSMEs through financial service innovation in Jambi City and to identify and evaluate the impact of innovative financial services provided by banks on the growth and development of MSMEs in the process of financial transformation in Jambi City. This study employs qualitative research methods and utilizes data collection techniques such as in-depth interviews, participatory observations, and content analysis to obtain a comprehensive understanding of the research topic. The findings indicate that banking plays a crucial role in facilitating MSMEs' access to financial services essential for business growth. Banking support, particularly through financial service innovation, is the key to MSME transformation. By adopting new technologies and financial solutions, MSMEs can manage their finances more efficiently and optimize business growth. The study also highlights the importance of financial education for MSMEs. Banks can act as knowledge providers, offering insights into effective financial management, enabling MSMEs to become more competitive in the market. The financial transformation of MSMEs requires strong collaboration between banks, MSMEs, and the government to create an inclusive and sustainable financial ecosystem.
The Implementation of Green Accounting in Indonesia: A Case Study Dunakhir, Samirah; Idrus, Mukhammad; Afiah, Nur
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.106

Abstract

This research aims to analyze the application of green accounting at one of the state-owned enterprises in Indonesia. Green accounting is a concept that systematically integrates objects, transactions, or social events (humans) and environmental events (earth) to produce complete and useful accounting information. This presents a challenge for companies that utilize their profits to cover capital and costs but fail to allocate costs for environmental management and corporate social responsibility. We used documentation as the data collection method, with interviews serving as supporting data. The study employed a qualitative descriptive research approach, utilizing the content data analysis method. We can conclude that PT XYZ Indonesia has met some of the accounting standards based on the results of the five steps in implementing green accounting: identification, recognition, measurement, presentation, and disclosure of costs related to environmental management activities. However, certain stages of implementing green accounting, specifically the identification and disclosure of accounting policies, did not adhere to the existing standards. The urgency of this research lies in providing information about the application of green accounting, which can enhance companies' ability to mitigate environmental issues. The findings of this research will contribute to the development of knowledge and insight regarding green accounting. This is in accordance with one of Indonesia's national research priorities or focus areas, which is the green economy.
Social Interaction and Corporate Culture in the Hybrid Work Era: A Qualitative Perspective Sundari, Pipit; Khasanah, Aulia Sista Ayu Nur; Nugroho, Galih Satrio
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.107

Abstract

This study aims to explore the impact of hybrid work systems on the dynamics of social interactions and the evolution of organizational culture in the context of multinational companies. We collected data through in-depth interviews with employees from various divisions and hierarchical levels in a multinational company that has implemented a hybrid work system, using a qualitative approach. The findings reveal that while hybrid work systems offer flexibility and boost productivity, they pose significant challenges due to the reduction in direct social interactions, which can negatively impact the company's sense of community and cultural identity. This study also revealed a tendency for organizational culture to fragment, leading to the formation of distinct subcultures between employees who work remotely and those who work in the office. Digital technology, while facilitating interaction in everyday communication, does not entirely replace the warmth and intimacy of face-to-face interactions. The implications of this study indicate the need for a more holistic strategy in supporting corporate culture in the era of hybrid work, including initiatives to strengthen the sense of community through more innovative and inclusive technology.
Analysis of Human Resources Competence in the Digital Era As Staff Qualifications and Education in Quality Improvement at Kartika Husada Hospital in 2023 Saputri, Agnes Ratna; Manik, Maggie Juntiven
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.108

Abstract

The purpose of this study was to analyze the level of human resource (HR) competency in supporting hospital management information systems, and to understand the qualifications and impacts of the digital era on HR performance, including management strategies for facing structural transformation and work culture in the digital industry. This study employs a qualitative, descriptive exploratory approach to investigate the correlation between job satisfaction, hospital service quality, and HR competency. This method uses semi-structured interviews and open-ended questionnaires to collect data from human resources at the hospital, as well as from ten families of patients who have completed treatment. This study also collected secondary data through documents such as company profiles and websites. The researcher acted as a "key instrument" in the study, focusing on an in-depth understanding of service quality, job satisfaction, and HR competency in the context of the hospital. HR competency in the digital era affects job satisfaction and service quality, as evidenced by the expertise, nature, and motivation of good doctors and nurses, so that the quality of service provided to patients is better. The job satisfaction felt is caused by healing, compensation, and praise, so that doctors and nurses provide better service quality to patients. The results of the study indicate that the research model is acceptable. Competence of digital-era human resources, as demonstrated by education and competence, good and appropriate human resources, and better patient services, influences the quality of hospital services.
Psychological Deconstruction of Teen Killers: A Critical Psychological Review of Psychoanalysis Santioso, Lucy Lidiawati
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.109

Abstract

The phenomenon of youth violence is a complex problem involving psychological, economic, and cultural dimensions. Juvenile criminal behavior has been highlighted as a multidisciplinary challenge in society. Psychological difficulties, such as mental disorders and trauma, are drivers of criminal behavior. Adolescent identity and autonomy, often a trigger, is exacerbated by a lack of self-control, emotions, sexual trauma and parental care so that adolescents internalize the values of what they observe, namely violent films. In researching teenage murder cases, a descriptive approach is used to analyze related documents. Criticisms of psychoanalysis involve the inaccuracy of the mechanisms of aggressiveness, lack of focus on social and developmental factors, continuity of childhood, lack of empirics, and deficiencies in considering cognitive and behavioral factors. Equality and justice require emancipatory approaches and generalized strain theory for a more holistic understanding. Interdisciplinary approaches extend psychoanalysis by considering social and cultural contexts, integrating elements from other approaches, and recognizing interpersonal relations and social interactions. Holistic prevention efforts, through education, government, and public awareness, are needed to address the interconnectedness of crime and society. Recommendations include counseling, safe houses, training of officers, and spreading awareness, while further studies are needed to expand prevention strategies and understanding of juvenile criminal behavior.
Formation Of the Commissioner Judge Institution as A Court Supervision Policy (Judicial Scrutiny) Indonesian Criminal Justice System Nurahman, Dwi; Maroni, Maroni; Fardiansyah, A. Irzal; Akib, Muhammad; Tisnanta, HS.
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.110

Abstract

The idea of the concept of commissioner judges as Preliminary Examination Judge Institutions is the influence of the development of the times, as well as the ratification of the International Covenant on Civil and Political Rights by Indonesia, so that protection of the rights of suspects/defendants becomes the country's main priority in efforts to enforce the law through law enforcement officers. The fundamental function of Criminal Procedure Law is to seek material truth, so it is felt that the Preliminary Examination Judge as a new institution that emerged in the Criminal Procedure Code Bill is a new breakthrough to maintain the Due Process of Law so that it can continue to run according to expectations. It is also hoped that in the future there will be no innocent people who are sentenced without ignoring the interests of the victim. This scientific writing uses the Sociological Legal Research method (socio legal research).
Transformation of Educational Management in Improving the Quality of Islamic Boarding Schools in Banten Province Noviani, Lona; Qurtubi, Ahmad; Muslihah, Eneng
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.119

Abstract

This study aims to analyze the impact of management transformation on the improvement of education quality in Islamic boarding schools in Banten Province. Management transformation, which includes the management of human resources, finance, curriculum, and facilities, can contribute to the enhancement of education quality, both in modern and traditional Islamic boarding schools. The research method used in this study is a quantitative approach with statistical analysis to examine the relationship between management transformation and the improvement of education quality. Data were collected through questionnaires with a sample size of 100 respondents, consisting of administrators and students of Islamic boarding schools in the Banten region. The results of the study indicate a significant impact of management transformation on the improvement of education quality in Islamic boarding schools. This study suggests that Islamic boarding school administrators should periodically implement management transformation as an effort to enhance education quality in line with the development of the times.
The Role of Elements in Visual Merchandising on Impulsive Buying in Retail Stores (Study on SW Market Stores in Bantul) Liliyan, Aditya
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.120

Abstract

This study aims to examine the influence of elements in visual merchandising on impulsive buying behavior at a minimarket called SW Market. Visual merchandising, which includes store layout, product display, and employee interaction, is considered important in influencing impulsive buying.  We collected data from 190 respondents who had recent shopping experiences at a minimarket using a survey approach and a Likert-scale questionnaire. The results show that a well-structured store layout facilitates consumer navigation, while attractive product displays increase visual appeal and the desire to buy impulsively. In addition, positive interactions with employees create a pleasant shopping atmosphere and encourage spontaneous purchasing decisions. This study also found that the combination of the three elements has a significant synergistic impact on impulsive buying behavior. These findings provide practical implications for retailers to optimize visual merchandising strategies to improve shopping and sales experiences. This study contributes to the literature on consumer behavior with a focus on the unique dynamics of minimarkets in Indonesia.

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