cover
Contact Name
Hesty Puspita Sari
Contact Email
Suggester Email josar.unisbablitar1@gmail.com
Phone
+6281216669219
Journal Mail Official
josar.unisbablitar1@gmail.com
Editorial Address
Jl. Majapahit No. 4a Blitar
Location
Kota blitar,
Jawa timur
INDONESIA
JOSAR (Journal of Students Academic Research)
JOSAR (Journal of Students Academic Research) is a national scientific journals are open to seeking innovation, creativity and novelty. The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the multidiscipline area First published in 2016 and regularly published two (2) times a year, in March and September.
Arjuna Subject : Umum - Umum
Articles 298 Documents
BUSINESS STRATEGY FOR CAFE DEVELOPMENT: (A Study on De Classe Gelato & Coffe Blitar City) Indria Guntarayana; Ama Fauziah
JOSAR (Journal of Students Academic Research) Vol 4 No 2: JOSAR: Journal of Students Academic Research
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i2.1073

Abstract

This research was conducted with the aim of knowing and understanding the development strategies of the De Classe Gelato & Coffe Blitar-East Java Business. The business development strategy of De Classe Gelato & Coffe Cafe is related to the methods used by the company to gain competitive advantage in each of the company's main businesses. This research was conducted using data processing methods and data analysis consisting of qualitative data analysis. Qualitative analysis is used to determine the company's environment to determine the strengths, weaknesses, opportunities, and threats faced by cafes. The results of this research are De Classe Gelato & Coffe Blitar conducting intensive strategies (market penetration, market development, and product development). 1) Market penetration, the company needs to increase the market share of a product or service through larger marketing efforts. 2) Market development, it needs to add distribution channels such as opening branches. 3) Product development that is increasing sales by increasing or modifying existing products. In addition, it must improve the quality of employees.
ANALYSIS THE EFFECT OF GOOD GOVERNANCE, SUPERLEADERSHIP, ORGANIZATIONAL CULTURE ON WORK MOTIVATION AND WORK SATISFACTION: (Study on the Industry and Trade Office of Blitar Regency) Suci Ayu Ambarwati; Indria Guntarayana
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1074

Abstract

Job satisfaction and work motivation of employee certainly cannot emerge by itself; it can be influenced by many factors. One of them is leadership, therefore this study was independent conducted with the aim of knowing and explaining the relationship and the influence of variables namely Good Governance, Super leadership, Organizational Culture on Work Motivation and Job Satisfaction. This study uses a mixed strategy method of Smart PLS and qualitative SEM analysis tools in the derming cycle model, especially the concurrent triangulation strategy as collecting qualitative data at the same time at the research stage, then comparing qualitative data with quantitative data to determine differences in combinations. After analysis, the results achieved in this research indicate that 1) Organizational Culture influences Job Satisfaction. 2) Organizational culture has no effect on work motivation. 3) Good Governance does not effect on Job Satisfaction. 4) Good Governance influences Work Motivation. 5) Work Motivation influences Job Satisfaction. 6) Super leadership has no effect on Job Satisfaction. 7) Super leadership does not effect on Work Motivation. From this analysis the suggested implication strategies that can be used to create employee satisfaction and motivation are to provide excellent service to work partners, revitalization or market development in each region. Conduct employee training "Job Rotation" and "On The Job Training", create exciting work routines and the best work environment for employees, as well as provide motivation to employees in the middle of work routines.
ISLAM AND GENDER JUSTICE Nuril Farida Maratus
JOSAR (Journal of Students Academic Research) Vol 5 No 1: March 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i1.1102

Abstract

The focus of this study is to discuss how Islamic perspectives are concerned with gender justice. This paper not only tries to provide philosophical and definitive arguments in response to anti-gender attitudes or parties who use the legitimacy of religious texts so as to justify gender as the nature in treating women, it also wants to provide understanding in measuring the nature of gender justice, so Islamic values continues to run on its dynamic nature in facing the challenges of the times. For this reason, adequate knowledge is needed about what is meant by “nature” and “gender”, so that it clearly finds differences between the two. The literature search results show that in essence the concept of gender justice can be determined by the community and its environment; it is dynamic and contextual, while “nature” is a fixed nature in someone given by God, such as the sex between men and women according to their respective functions.
THE QUALITY OF ACCOUNTING INFORMATION IS IMPORTANT TO THE OWNER OF SMALL AND MEDIUM ENTERPRISES (UKM) IN BUTUNG MARKET MAKASSAR CITY Fitri Anggria Ningsih Sainuddin; Syamsu Alam
JOSAR (Journal of Students Academic Research) Vol 2 No 1: March 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i1.1107

Abstract

This study aims to examine whether the understanding of accounting and the application of accounting recording systems has a significant effect on the quality of accounting information, so the information can be used as an important reference in conducting ongoing business evaluations. This research was conducted at the Butung Market in Makassar City. The object of this research is a basic understanding of accounting, application of accounting information systems, and the quality of accounting information. The type of data is quantitative data. The data source is primary data with a Likert scale. The population of this research is Los traders (shops) in Butung Market Makassar city. Determination of the sample is done by probability sampling technique with the simple random sampling method. Data collection was carried out using a questionnaire. The analytical model used is multiple linear regression analysis. The results of this study indicate that: 1) Basic understanding of accounting has a positive and significant influence on the quality of accounting information, it means that the higher level of understanding of the accounting basis of traders more able to provide quality accounting information; 2) The accounting information system has a positive and significant influence on the quality of accounting information, it means that the higher the commitment to implement the accounting system of traders in conducting their business more able to provide quality accounting information; and 3) Simultaneous hypothesis test results (F test) obtained a Fcount value of 17.305> Ftable of 3.29 with a significance level of 0.000 <alpha 0.05, it can be concluded that at a 95% confidence level the basic understanding factors of accounting and accounting information systems are simultaneous significant effect on the quality of accounting information.
MEASURING REGIONAL PUBLIC HOSPITAL (RSUD) DAYA MAKASSAR PERFORMANCE WITH CONTEMPORARY MANAGEMENT ACCOUNTING APPROACH Nur Rahmah Usman; Syamsu Alam; Asriani Junaid
JOSAR (Journal of Students Academic Research) Vol 2 No 2: September 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i2.1108

Abstract

This research aims to look at how the mechanism of performance evaluation and measurement using contemporary management accounting methods to provide comprehensive and long-term insightful performance information and identify critical success factors. This research uses primary and secondary data through questionnaires, interviews and written data documentation. Data analysis method used is strategy mapping approach using the Balanced Scorecard. The results showed that the performance of Daya Makassar Hospital was stated to be good. It refers to the four perspectives of the assessed Balanced Scorecard. From the customer's perspective, it can be stated as good at the level of satisfaction of patients who are satisfied. From an internal business perspective it is also said to be good by looking at each of the overall assessment indicators as well. In the perspective of growth and development is also expressed well by looking at indicators that meet the standard. From a financial perspective it is declared good because it has reached a level of efficiency.
THE EFFECT OF GUIDE NOTE TAKING INSTRUCTIONAL MODEL TOWARDS PHYSICS LEARNING OUTCOMES ON HARMONIOUS VIBRATIONS Darmawan Harefa
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1109

Abstract

This study aimed to investigate the effect of Guide Note Taking instructional model on student learning outcomes. This study used a quantitative approach with a quasi-experimental method. This research was conducted at SMA Negeri 1 Fanayama. The sample of this study was class X-1 as an experimental class with 32 students and class X-2 as a control class with 34 students. The instrument used in this study was an essay test consisting of 5 questions referring to the indicators of physics learning outcome. The results revealed that the average learning outcomes in the experimental class was 81.41, and the average learning outcomes in the control class was 67.5. Meanwhile, the hypothesis test obtained tcount = 5.94 and ttable = 1.99. This shows that tcount> ttable, therefore Ha is accepted and Ho is rejected. Based on data analysis and hypothesis testing, it is concluded that Guide Note Taking instructional model affects students' cognitive learning outcomes since it makes students interested in obtaining information or mastering skills to complete the given tasks.
THE EFFECTIVENESS OF TAX COLLECTION WITH A DISTRESS WARRANT AT PRATAMA TAX OFFICE (KPP) OF NORTH MAKASSAR Sari Sakinah; Syamsu Alam; Nur Wahyuni
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1112

Abstract

The purpose of this study is to determine the effectiveness level of tax collection by distress warrant at Pratama Tax Office (KPP) of North Makassar in the context of increasing tax revenues; to find out how much the contribution of tax collection with a distress warrant for the disbursement of tax arrears at Pratama Tax Office (KPP) of North Makassar. The study uses qualitative and quantitative data. It uses 2 data sources, library research and field research, the methods of data collection through interviews and direct observation. The method of analysis used in this research is comparative descriptive analysis, by describing, observing, collecting research data obtained from the object of research, and describing systematically, factually and accurately about the research then analyzed using the ratio technique. The results of this study indicate that the disbursement of tax arrears by distress warrant has not been fully achieved because sometimes taxpayers file objections or installments of payment of the tax debt. The contribution of active tax collection by distress warrant in 2016-2018 is classified as very poor in terms of tax revenue. The maximum level of effectiveness with distress warrant existed in 2017. Tax collection by distress warrant has increased from 2016 to 2018 both in terms of the number of sheets of distress warrant and the value of tax arrears written in distress warrant. Likewise, the disbursement of tax arrears with distress warrant has also increased both in terms of the number of tax arrears disbursement by distress warrant and the value of the disbursement of tax arrears in distress warrant.
THE EFFECT OF THE IMPLEMENTATION OF INFORMATION TECHNOLOGY (E-SYSTEM) ON TAXPAYER COMPLIANCE WITH THE USE OF TECHNOLOGY AS MODERATION VARIABLES IN KPP PRATAMA MAKASSAR UTARA Fatimah Hidayahni; Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1113

Abstract

This study aims to examine the effect of the application of information technology (e-system) on tax compliance with the use of technology as a moderating variable at KPP Pratama Makassar Utara. The sample in this study was taxpayers who were registered at KPP Pratama Makassar Utara. This study uses primary data, direct research by giving questionnaires to respondents. The data analysis method uses the smart PLS approach to test the effect of the application of information technology (e-system) on taxpayer compliance with the use of technology as a moderating variable. The analytical method used is simple linear regression analysis. The results showed the application of information technology had a positive and significant effect on taxpayer compliance. The application of information technology has a positive and significant effect on taxpayer compliance by being moderated by the use of technology.
E-COMMERCE EFFECT AND VALUE ADDED TAX (VAT) POLICY ON CONSUMER BEHAVIOR: (Study at the Faculty of Economics and Business, Muslim University of Indonesia) Muhammad Fathur; Tenriwaru Tenriwaru; Muhammad Abduh
JOSAR (Journal of Students Academic Research) Vol 5 No 1: March 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i1.1117

Abstract

This study aims to determine the effect of e-commerce and Value Added Tax (VAT) policy on consumer behavior. The data in this study were obtained from students of the Faculty of Economics and Business, Muslim University of Indonesia who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing online questionnaires to 88 respondents. The research used is quantitative method; the type of data used in this research is primary data by distributing online questionnaires. The sample selection technique used purposive sampling. The method of data analysis of this research was carried out by using descriptive statistical tests, data quality testing, classical assumption tests and hypotheses using SPSS software. The results showed that the existence of e-commerce and VAT policies had a positive and significant effect on consumer behavior, because with the e-commerce, students of the Faculty of Economics and Business felt it was easier to buy the desired goods and students trusted e-commerce sites more if there was clear information about the imposition of VAT and considers that the VAT policy is something that does not harm or does not affect the desire to buy the product.
FINANCIAL STATEMENTS PRESENTATION OF NON-GOVERNMENTAL ORGANIZATION: PERSPECTIVE PSAK 45 Siti Khajar Sudirman; Andi Nurwanah; Syamsu Alam
JOSAR (Journal of Students Academic Research) Vol 1 No 1: March 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i1.1126

Abstract

This study aims to describe how the stages of preparing financial statements in non-profit organizations, referring to PSAK no. 45, to see the suitability of the statement items in each paragraph in the PSAK. The research was conducted at the PKBI NGO in South Sulawesi. The type of data used is qualitative data and the source of this research data is secondary data, namely data collected from documents and archives related to research. Data collection was carried out by observation, interviews, and documentation. While the analytical method used is descriptive analysis method, namely data analysis carried out by explaining and describing the mechanism and stages of the presentation of financial statements by the PKBI NGO South Sulawesi, referring to PSAK No. 45 on Financial Reporting of Non-Profit Organizations. The findings of this study are 1) The financial statement of non-profit organizations prepared by the PKBI South Sulawesi NGO consist of three types of reports, namely statement of financial position, activity reports, and cash flow statement in 2014 and 2015, it is in accordance with PSAK No. 45 and 2) South Sulawesi PKBI NGO has presented financial statement in accordance with PSAK No. 45. Of the twenty paragraphs regulating the financial statements of non-profit organizations, there are twelve paragraphs in accordance with the situation of the PKBI South Sulawesi NGO, namely paragraph 11, paragraph 12, paragraph 13, paragraph 14, paragraph 17, paragraph 20, paragraph 21, paragraph 22, paragraph 23, paragraph 24, paragraph 27, and paragraph 29.

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