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Scientiva: Journal of Society and Scientific Studies
Published by PT. Banjarese Pacific Indonesia
ISSN : -     EISSN : 31092950     DOI : -
Core Subject : Economy, Humanities, Education, Art, Social, Engineering,
Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other
Scientiva: Journal of Society and Scientific Studies is a multidisciplinary academic journal that provides a platform for the publication of research across diverse scientific fields. The journal covers areas such as social sciences, natural sciences, humanities, technology, arts, health, and promotes multidisciplinary, interdisciplinary, and transdisciplinary approaches to address complex global and local challenges.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 40 Documents
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Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Pada Industri Manufaktur Tahun 2021-2025 Dengan Good Corporate Governance (Gcg) Sebagai Variabel Moderasi Ester Mona Marsela
Journal of Society and Scientific Studies Vol 2 No 3: Juni 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva51

Abstract

Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021-2025. Penelitian menggunakan desain kuantitatif eksplanatori dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Sampel ditentukan melalui purposive sampling sehingga diperoleh 110 perusahaan dengan total 550 observasi perusahaan-tahun. Nilai perusahaan diproksikan dengan Price to Book Value (PBV), ukuran perusahaan diukur menggunakan logaritma natural total aset, profitabilitas diproksikan dengan Return on Assets (ROA), sedangkan GCG dibangun sebagai indeks tata kelola berdasarkan mekanisme pengawasan perusahaan. Analisis data menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan EViews. Hasil pemilihan model menunjukkan bahwa Fixed Effect Model merupakan model terbaik. Hasil penelitian membuktikan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, GCG berpengaruh positif terhadap nilai perusahaan, serta GCG memperkuat pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan. Nilai adjusted R-squared sebesar 0,718 menunjukkan bahwa model memiliki daya jelas kuat. Kebaruan penelitian ini terletak pada penempatan GCG sebagai penguat kredibilitas sinyal keuangan pada industri manufaktur Indonesia. Implikasinya, perusahaan perlu memperkuat tata kelola agar skala aset dan profitabilitas lebih dipercaya pasar.
Dampak E-Wallet, BNPL, dan Literasi Keuangan terhadap Pengelolaan Keuangan Gen Z Laluna Ariadi; Dewi Agustya Ningrum
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva44

Abstract

This study aims to analyze the effect of e-wallet usage, Buy Now Pay Later (BNPL), and financial literacy on the personal financial management of Generation Z students at the Faculty of Economics and Business, Universitas Maarif Hasyim Latif Sidoarjo. The study is motivated by the increasing use of financial technology in students daily transactions, especially through digital wallets and deferred payment services. Digital payment systems provide convenience, transaction speed, and automatic transaction records, but they may also encourage consumptive behavior when users do not have adequate financial literacy. This research employed a quantitative approach using primary data collected through questionnaires from 92 respondents. The sample was selected using accidental sampling with the criteria of active Faculty of Economics and Business students who use e-wallets and BNPL services. The data were analyzed through validity tests, reliability tests, classical assumption tests, and multiple linear regression using IBM SPSS Statistics. The results show that e-wallet usage has a positive and significant effect on personal financial management. BNPL also has a positive and significant effect on personal financial management. Financial literacy has a positive and significant effect and becomes the most dominant variable. Simultaneously, e-wallet usage, BNPL, and financial literacy significantly influence Generation Z personal financial management with an R Square value of 0.928. These findings indicate that financial technology can support students financial management when it is accompanied by sufficient financial knowledge and responsible decision making.
The concept of sa'adah (happiness) in thematic hadiths Sitti Khadijah Amran; Abustani Ilyas; Erwin Hafid
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva54

Abstract

Manusia diciptakan Allah Swt. dengan karunia yang sangat luar biasa. Ia dibekali dengan akal sehingga manusia sebagai makhluk yang memiliki eksistensi yang tinggi dibandingkan dengan makhluk yang lain. Sebagian orang berpendapat bahwa suatu kebahagiaan memiliki takaran yang tepat disaat seseorang mempunyai banyak harta materiil yang dimiliki, kekuasaan yang telah diraihnya (tahta), pangkat dan ketenaran yang telah dimiliki. Pasalnya, dalam menempuh kebahagiaan, tidak jarang yang dilakukan ialah menggunakan langkah-langkah yang tidak terpuji. Meskipun sejatinya cara dalam menempuh kebahagiaan itu telah Allah Swt. jelaskan dalam kitab suci-Nya. Berdasarkan uraian diatas maka dapat dirumuskan masalah sebagai berikut: Bagaimana Klasifikasi Sa’adah didalam hadis?, Apa saja bagian dan ciri-ciri Sa’adah? Dan Apa Asbabun Nuzul dalam Sa‘adah?. Penelitian ini Bertujuan untuk mengetahui klasifikasi Sa’adah dalam hadis, bagian-bagia dari Sa’adah serta Asbabun Nuzul dari Sa’adah. Penelitian ini merupakan penelitian kepustakaan (library research), yaitu penelitian yang dilakukan dengan mengkaji berbagai sumber literatur yang berkaitan dengan konsep sa'adah (kebahagiaan) dalam hadis Nabi Muhammad saw. Data penelitian diperoleh dari kitab-kitab hadis, kitab syarah hadis, kitab-kitab ulumul hadis, tafsir, serta buku dan artikel ilmiah yang relevan. Kebahagiaan (sa'adah) dalam perspektif hadis adalah ketenangan jiwa dan kepuasan hati yang lahir dari integrasi antara pemenuhan kebutuhan fisik yang halal dan kedekatan spiritual kepada Allah SWT. Berdasarkan pandangan Islam, kebahagiaan memungkinkan manusia untuk merasa damai di dunia dan akhirat. Kebahagiaan berasal dari dua sumber; ilmu dan amal baik yang dapat diperoleh sejak usia dini. Tahapan kebahagiaan yang dibahas menunjukkan bahwa manusia dapat menggunakannya sebagai tujuan akhir untuk mencapai kebahagiaan di dunia dan akhirat.
Analisis Penyusunan Laporan Keuangan Berdasarkan Pedoman Sak Pada Rumah Sakit Xyz Kabupaten Sidoarjo Hesti Dwi Arian; Darno Darno
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva55

Abstract

Rumah sakit merupakan institusi pelayanan kesehatan dengan karakteristik transaksi keuangan yang beragam dan kompleks, sehingga memerlukan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan (SAK). Penerapan SAK, khususnya PSAK No.1 tentang Penyajian Laporan Keuangan, bertujuan menghasilkan laporan keuangan yang relevan, andal, dapat diperbandingkan, serta bermanfaat sebagai dasar pengambilan keputusan bagi para pemangku kepentingan. Penelitian ini bertujuan menganalisis penerapan siklus akuntansi dalam penyusunan laporan keuangan, mengidentifikasi komponen laporan keuangan yang disajikan, serta mengevaluasi kesesuaian penyajian dan pengungkapan laporan keuangan Rumah Sakit XYZ Kabupaten Sidoarjo berdasarkan PSAK No.1. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui observasi, wawancara, dokumentasi, dan analisis terhadap dokumen laporan keuangan rumah sakit. Hasil penelitian menunjukkan bahwa Rumah Sakit XYZ telah menerapkan siklus akuntansi secara sistematis mulai dari proses identifikasi transaksi, pencatatan, penggolongan, pengikhtisaran, penyesuaian, hingga penyusunan laporan keuangan. Laporan keuangan yang disusun meliputi laporan posisi keuangan, laporan aktivitas (laba rugi), laporan arus kas, serta Catatan atas Laporan Keuangan. Namun demikian, hasil analisis menunjukkan bahwa pengungkapan dalam Catatan atas Laporan Keuangan belum sepenuhnya memenuhi ketentuan PSAK No.1 karena masih didominasi oleh ringkasan kebijakan akuntansi dan belum mengungkapkan informasi secara rinci mengenai akun-akun material. Oleh karena itu, diperlukan evaluasi dan penyempurnaan secara berkelanjutan terhadap sistem pelaporan keuangan serta peningkatan kompetensi sumber daya manusia agar kualitas, transparansi, dan akuntabilitas laporan keuangan semakin meningkat.
Analisis Pengakuan, Pengukuran, Penyajian Dan Pengungkapan Atas Piutang Berdasarkan Psak 71 Pada PT Kami Jaya Abadi Maya Tariana; Dewi Agustya Ningrum
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva56

Abstract

Accounts receivable are a current asset that plays a crucial role in maintaining a company's liquidity, particularly in manufacturing companies that implement a credit sales system. Proper accounts receivable management is essential for companies to minimize the risk of losses due to customers' inability to fulfill their obligations. In accounting practice, the treatment of accounts receivable must refer to Statement of Financial Accounting Standards (PSAK) 71, which regulates the recognition, measurement, presentation, and disclosure of financial instruments, including the application of the Expected Credit Loss (ECL) method as the basis for establishing an allowance for impairment losses. This study aims to analyze the compliance of the accounting treatment of accounts receivable at PT Kami Jaya Abadi with the provisions stipulated in PSAK 71. The research method used was qualitative with a descriptive approach. Data were obtained through interviews with the company, observations of the accounts receivable management process, and documentation related to the recording and reporting of accounts receivable. The data obtained were then analyzed by comparing the company's practices with the provisions contained in PSAK 71. The results indicate that the recognition of accounts receivable at PT Kami Jaya Abadi complies with PSAK 71 because it occurs when the goods are delivered to the customer and the invoice is issued. However, in the measurement aspect, there are still discrepancies because the company has not implemented an allowance for impairment losses based on the Expected Credit Loss (ECL) method. Furthermore, the presentation of receivables still uses the gross value without deducting the allowance for impairment losses, while the disclosure aspect does not comply with the provisions of PSAK 71 because the company has not prepared Notes to the Financial Statements (CaLK). Thus, the implementation of PSAK 71 at PT Kami Jaya Abadi has not been fully implemented
Pencatatan Aset Tetap Yayasan Pendidikan Sesuai Psak 16 : Studi Kasus Di SMP Muhammadiyah 3 Waru Angelita Herminanza; Mitha Otik Wiraswati
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva57

Abstract

Fixed assets play a significant role in supporting the operational activities of educational institutions; therefore, their recording and management should be carried out in accordance with Statement of Financial Accounting Standards (PSAK) 16. This study aims to evaluate the implementation of fixed asset recording at SMP Muhammadiyah 3 Waru and examine its compliance with PSAK 16. A qualitative research method with a descriptive comparative approach was employed. Data were collected through observations, interviews, and documentation, and subsequently analyzed by comparing the school's fixed asset recording practices with the requirements stipulated in PSAK 16. The findings indicate that the school has maintained an inventory system as the basis for recording its fixed assets. Nevertheless, the recording process is still conducted manually using Microsoft Excel and is not yet supported by adequate administrative documentation. In addition, several assets have not been assigned inventory labels, information regarding asset acquisition remains incomplete, depreciation has not yet been implemented, and formal procedures for the derecognition of fixed assets have not been established. Based on these findings, it can be concluded that the implementation of fixed asset recording at SMP Muhammadiyah 3 Waru has not fully complied with PSAK 16, particularly with respect to asset measurement, depreciation, and derecognition
Analisis Kesesuaian Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan – Entitas Tanpa Akuntabilitas Publik Pada CV. ABCD Febriana Amelia; Darno
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva58

Abstract

This study analyzes the compliance of financial statements prepared by CV. ABCD, a stone trading company, with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), examined from the aspects of recognition, measurement, presentation, and disclosure, and describes the company's financial statement preparation cycle. A descriptive-comparative qualitative approach was used, with CV. ABCD's 2023–2024 financial statement documents as primary data, analyzed through documentation and comparison against SAK ETAP provisions. Results show that CV. ABCD has completely presented all required components of the financial statements, and that its measurement of fixed assets and inventories, as well as its presentation of cash flows using the indirect method, comply with SAK ETAP. However, five material non-compliances were identified: unrecognized income tax expense, unrecognized post-employment benefit obligations, inconsistent equity balances between periods, inadequate disclosure of unnotarized additional capital, and an untraceable note reference for the prepaid tax account. The preparation of CV. ABCD's financial statements is therefore not yet fully compliant with SAK ETAP, particularly in recognition and disclosure, and improvements in these areas are needed to produce more reliable, transparent, and comparable financial statements.
Analisis Penerapan Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) CV. Bintang Andaru Mandiri Nadia Puspitasari; Mitha Otik Wiraswati
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva59

Abstract

(Value Added Tax (VAT) is a source of state revenue that plays a crucial role in financing national development. Accurate calculation and reporting of VAT are essential to ensure that a company's tax obligations comply with prevailing tax regulations. As a Taxable Entrepreneur (PKP), the company is required to calculate, remit, and report VAT on transactions involving Taxable Goods (BKP) and/or Taxable Services (JKP). This study aims to examine implementation of VAT calculation and reporting at CV. Bintang Andaru Mandiri and to analyze its compliance with Law Number 7 of 2021 concerning Harmonization of Tax Regulations.This study employs a qualitative method with a descriptive-comparative approach. Data were obtained through observation, interviews, and documentation, including input tax invoices, output tax invoices, and CV. Bintang Andaru Mandiri's VAT reporting documents. Data analysis was conducted by comparing company's VAT calculation and reporting practices against applicable tax regulations.The research results indicate that CV. Bintang Andaru Mandiri has calculated VAT using the Tax Base (DPP)—specifically the selling price—and applied VAT rates in accordance with prevailing regulations. The company has also credited Input Tax against Output Tax to determine the amount of VAT payable. Regarding VAT reporting, the company utilized the applicable tax administration system; however, issues such as delays in remitting payments and filing periodic VAT returns (SPT Masa PPN) were identified, resulting in the imposition of administrative tax sanctions. Based on the findings, it can be concluded implementation of VAT calculation and reporting at CV. Bintang Andaru Mandiri is generally in compliance with tax regulations. Nevertheless, the company needs to improve precision in tax administration management to ensure that VAT payments and periodic VAT return filings are completed on time and to avoid administrative sanctions.
Analisis Pembelian Impulsif Konsumen Generasi Z pada E-Commerce Shopee di Kota Malang Agung Cahyo Prabowo
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva60

Abstract

Penelitian ini bertujuan untuk membedah secara mendalam pengalaman hidup (lived experience) dan struktur psikologis di balik perilaku pembelian impulsif (impulsive buying) pada konsumen Generasi Z di platform e-commerce Shopee di Kota Malang. Penelitian ini menggunakan pendekatan kualitatif dengan desain fenomenologi Moustakas untuk mengeksplorasi esensi fenomena digital tersebut. Data dikumpulkan melalui wawancara mendalam semi-terstruktur dan observasi digital netnografi terhadap delapan informan Generasi Z pengguna aktif Shopee yang dipilih secara purposive, di mana kecukupan data mencapai titik saturasi pada informan kedelapan. Tahapan analisis data meliputi epoche, horizonalization, pengelompokan ke dalam tema esensial, serta sintesis tekstural-struktural. Hasil penelitian mengungkapkan tiga tema esensial utama: (1) escapism dan regulasi emosional digital yang berfungsi sebagai coping mechanism atas academic burnout; (2) social validation dan spatio-temporal urgency yang dipicu oleh konformitas kelompok sebaya serta fitur urgensi platform (seperti Flash Sale dan Shopee Live); serta (3) dualitas emosional berupa euforia transaksional singkat akibat kemudahan fitur SpayLater yang diikuti oleh disonansi kognitif dan buyer’s remorse. Kebaharuan (novelty) penelitian ini memperlihatkan bahwa pembelian impulsif merupakan mekanisme koping emosional pada ekosistem akademis perkotaan, bukan sekadar reaksi ekonomi tanpa rencana. Implikasinya bagi dunia pendidikan menekankan pentingnya penguatan literasi keuangan digital serta penyediaan sarana manajemen stres di perguruan tinggi guna mendorong regulasi emosi dan perilaku konsumsi yang lebih bijak.
Analisis Hukum Fikih Muamalat Terhadap Praktik Jual Beli Online Di Marketplace Salsabilla Rahma Dhiani; Muhibban Muhibban
Journal of Society and Scientific Studies Vol 2 No 4: Agustus 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/scientiva62

Abstract

The development of information technology has given rise to online buying and selling practices through marketplaces, which offer transactional convenience without requiring sellers and buyers to meet in person. However, this practice raises several issues, such as discrepancies between goods and their descriptions, delivery delays, and return mechanisms, which relate closely to the principles of honesty, clarity of the contract's object, the right of khiyar, and mutual consent between parties. This study aims to analyze the practice of online buying and selling in marketplaces and its conformity with the pillars, conditions, and principles of Islamic commercial jurisprudence (fiqh muamalat). The research employs a normative legal method with conceptual and statutory approaches, using library research on fiqh muamalat literature, scholarly journals, and DSN-MUI fatwas, analyzed qualitatively. The findings indicate that online buying and selling is, in principle, permissible in Islam as long as the pillars and conditions of sale are fulfilled: the presence of a seller and buyer, a clear and lawful object, an agreed price, and a contract realized through electronic actions. The principles of mutual consent, honesty, fairness, clarity, and public benefit form the main foundation, while transactions must be free from usury (riba), excessive uncertainty (gharar), gambling (maisir), and fraud (tadlis). The concept of khiyar, particularly khiyar 'aib, plays an important role in protecting the buyer's rights when a defect is found in the goods. This study concludes that online buying and selling practices in marketplaces are in accordance with fiqh muamalat when conducted transparently and supported by a marketplace system that is fair to all parties.

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