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INDONESIA
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 75 Documents
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Basel Implementation in Banking in Indonesia Wayuningsih, Nining; Fatmawati, Putri Noviah; Sudrajat, Anton; Wiradinata, Rochanda
Journal of Social Science and Business Studies Vol. 2 No. 3 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i3.78

Abstract

This study’s goal is to determine the application of Basel in banking in Indonesia. Bank Indonesia in issuing banking regulations refers to the Bank for International Settlement (BIS) policies related to liquidity, especially as a reference to protect Indonesian banks from crises caused by insufficient liquidity needs in the Bank. policies from the BIS will be accommodated first by the Islamic Financial Service Board (IFSB). IFSB is used as a reference for regulators to make banking policies. One of the IFSB committees, namely the Basel committee in the field of banking supervision, has issued provisions that are a reference for international banking, namely Basel 1, Basel II and Basel III. This study collects data using a descriptive qualitative methodology and secondary data obtained from literature studies. The results of the research show that banks in Indonesia have implemented regulations according to the Basel III international standard OJK has adopted Basel recommendations and has implemented Basel 1, 2 and 3 although there are some shortcomings but the application of risk management is more effective and efficient. The application of the continuation of Basel III is adjusted to the conditions of national banking proportionally.
The Role of Motivation and Organizational Commitment on Employee Performance Parandy, La Mema
Journal of Social Science and Business Studies Vol. 2 No. 3 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i3.83

Abstract

This study aims to examine the influence of motivation and organizational commitment on employee performance. The researcher conducted this study at the Blood Donor Unit of the Indonesian Red Cross in Surabaya City. The study population included all 132 permanent employees, with a sample size of 57 people. Researchers gathered data from existing literature and secondary sources. The researcher carried out the data analysis using the partial least squares (PLS) technique with Smart PLS software version 2.0. The test results revealed that motivation can enhance employee performance by addressing physiological needs, security needs, and appreciation needs. This occurs when employees receive recognition from superiors for their completed work, thereby fostering a sense of self-actualization and progress in task implementation and completion. Organizational commitment doesn't significantly influence employee performance, and we need to enhance the indicators of organizational commitment, which include affective aspects such as building relationships, continuous aspects like persevering and increasing participation, and normative aspects like confidence and pride.
Analysis of Financial Feasibility of Construction of a Stainless-Steel Factory Capacity 1500 KTPA at PT. X in the IMIP Morowali Area Oetomo, Dedy Setyo; Muslim, Mentari Nisaaul; Ramdhani, Rizki Fajar
Journal of Social Science and Business Studies Vol. 2 No. 3 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i3.84

Abstract

This study was conducted to test the financial viability of building a stainless-steel plat on PT. X using method of financial analysis. The result of this study showed with net present value (NPV) US$ 901,972,225.60; Internal Rate of Return (IRR) of 15%; MARR 10%; Payback (PP) for 4 year and BEP US$372.39/ton for production 1,500,000/year. According to analytical research, the planned construction of the PT.X is a financially viable business to run and the project is acceptable. Each of these methods yields a distinct value for the computation of the payment duration. The investment proposal is deemed suitable based on the computation of the net present value, profitability index, and internal rate of return, as they meet the corresponding eligibility conditions. The inclusion of the time value of money is crucial when calculating the return period using NPV, ROI, and IRR. This ensures that the project's long-term benefits are taken into account. Consequently, it can be inferred that the assessment of the proposal's financial viability can be deemed acceptable or appropriate.
Utilizing Cobit 4.1 and Balance Scorecard to Manage Information Technology Business Process in Higher Education Institution Eriana, Emi Sita; Susanti, Leni
Journal of Social Science and Business Studies Vol. 2 No. 3 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i3.89

Abstract

Pamulang University's Information Technology Strategy Plan aims to develop a comprehensive strategy to maximize IT efficiency and effectiveness in the institution. Using the COBIT 4.1 approach, SWOT analysis, and Balanced Scorecard, this plan identifies strengths, weaknesses, opportunities, and threats in the current IT infrastructure and develops an integrated strategy for IT development. COBIT 4.1 provides a framework for managing and controlling IT by ensuring that IT processes support business objectives and meet stakeholder needs. The SWOT analysis explores the internal and external factors that influence IT at Pamulang University, while the Balanced Scorecard helps in establishing balanced strategic metrics and objectives across multiple perspectives, including financial, customer, internal processes, and learning and growth. This strategic plan is expected to improve IT management, support the achievement of Pamulang University's goals and facilitate data-based decisions for innovation and continuous improvement.
Sustainability of Quality Management by Implementing Data Mining to Predict Academic Achievement Karimah, Mufidah; Marwati, Fingki
Journal of Social Science and Business Studies Vol. 2 No. 3 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i3.90

Abstract

This research aims to predict the academic achievement of Pamulang University students using Educational Data Mining (EDM) techniques. With the increasing number of students and the complexity of academic data, it is important to apply methods that can analyze and predict learning outcomes to improve learning strategies and academic support. This study collected data from various sources, including course grades, attendance, and participation in extracurricular activities. The collected data is then analyzed using EDM techniques such as decision trees, neural networks, and support vector machines to identify patterns and factors that contribute to student academic achievement. The results of the analysis show that factors such as attendance, involvement in campus activities, and previous test scores have a significant influence on academic achievement. This research provides valuable insights for the development of targeted interventions, with the aim of improving academic outcomes and facilitating more effective learning strategies at Pamulang University. These findings also offer contributions to further research in the field of EDM and its application in higher education contexts.
Exploring Role of Organizational Learning, Job Satisfaction and Organizational Commitment on Employee Performance at National Rice Milling Industry Tannady, Hendy; Veronica, Cindy Lisberth
Journal of Social Science and Business Studies Vol. 2 No. 3 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i3.92

Abstract

Improving employee performance is the main goal for every organization in achieving sustainable success and growth. Organizational learning, work satisfaction, and organizational commitment are examples of internal elements that must be taken into account in order to attain maximum performance. The purpose of this study is to ascertain how employee performance is affected by organizational learning, job satisfaction, and organizational commitment. The researcher used quantitative research methods, using descriptive research. Employees will be the target population for researchers. Researchers used non-probability sampling, with a sample size of 100 respondents. Data collection was carried out through two main techniques, namely interviews and questionnaires. With the use of smartPLS 3.0 software, the Partial Least Squares (PLS) approach is used for data analysis in this study. Numerous findings were obtained for this study based on the outcomes of the hypothesis testing. Work satisfaction and organizational learning have a strong positive correlation. Organizational learning and organizational commitment have a strong positive correlation. There is no discernible connection between worker performance and organizational learning. There is no discernible link between worker performance and job satisfaction. Employee performance and organizational commitment have a strong positive correlation. As a result, the study's findings help to clarify the variables influencing worker performance, organizational commitment, and job happiness.  
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.

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