International Journal of Social Science and Business
International Journal of Social Science and Business (IJSSB) is an open access, peer-reviewed and refereed journal published by Universitas Pendidikan Ganesha (Undiksha), Indonesia. The main objective of IJSSB is to provide an intellectual platform for the international scholars. IJSSB aims to promote interdisciplinary studies in Businnes and social science and become the leading journal in Businnes and social science in the world.
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Corporate Social Responsibility of PT. Kalimantan Sawit Kusuma to Improves Local People Welfare
Rinto Alexandro;
Merisa Oktaria
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.24714
Corporate Social Responsibility (CSR) is a form of commitment, concern and responsibility of the company to the external environment of the company through various activities. This research aims to analyze the impact of CSR implementation on the welfare of local communities. Data analysis using the Spradley model of domain analysis, taxonomy and components, cultural theme analysis. The results of the research stated that PT. KSK has implemented CSR programs in the field of education, that is providing scholarships and giving goods of stationery equipment, as well as assistance for village library and carried out gradually. In the field of health that is building clean water drill wells, building posyandu and free health checks and carrying out CSR programs in the field of infrastructure, that is by carrying out repairs of village's road and village's waterway (drainase). With the implementation of csr program, balai riam sub-district community feels much better than before, but for the recruitment of the surrounding community to be part of PT. KSK is still not fully implemented because the level of education owned by the surrounding community is still low and does not meet the criteria of hr recruitment of PT. KSK. So this research has social implications that play a role in improving the progress of people's lives around the company.
The Role of Growth Opportunity and Internal Factor Toward Capital Structure of Manufacturing Company Member in Jakarta Islamic Index
Wafa Anggraeny;
Robiyanto Robiyanto
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.24990
The study aimed to analyze the factors that determined the capital structure of the manufacturing companies listed in the Jakarta Islamic Index (JII) from the period of 2015 to 2018. The independent variables in this study were profitability, asset structure, company size, and growth opportunity. The samples were taken by using the purposive sampling method and obtained 10 companies as research samples. Data analysis techniques use a regression analysis of data panel. The results of the regression panel in this study showed that profitability had a significant positive effect on capital structure. The asset structure, firm size and growth opportunity variables do not significantly influence the company's capital structure. This research implies that companies need to pay attention to profitability variable in determining capital structure.
The Effect Investment, Funding, and Dividend Policy Toward the Company Value
Alfi Syahri;
Robiyanto Robiyanto
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.24991
This study aims to analyze the effect of financial policy consisting of investment policies proxied by Total Asset Growth (TAG) and Market Book to Asset (MBAR), funding policies proxied by Debt to Equity Ratio (DER) and dividend policies proxied by the Dividend Payout Ratio (DPR) on the value of companies proxied by Price to Earning Ratio (PER) and Price to Book Value (PBV). The research method used in this study is panel regression analysis. Furthermore, the data in this study presented as quantitative data. The data is taken from secondary data in the form of panel data listed from 2015 to 2018 research periods. The findings showed that financial policy has a significant impact on firm value.
Prospects of Infrastructure Development in the Perspective of Economic Growth
Bagus Ardiansyah;
R. Dwi Harwin Kusmaryo;
Muhamad Fathul Muin
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.25168
Infrastructure is one of the primary parts to drive economic growth. An area with adequate infrastructure will have good and stable economic growth. West Nusa Tenggara Province, as one of the disaster-prone areas, is facing significant problems in development, especially related to infrastructure and economic growth. After the disaster in 2018, the economy of West Nusa Tenggara Province has a sharp contraction to the negative value. Therefore, this study aims to analyze the prospects for infrastructure development to boost economic growth in the province of West Nusa Tenggara with panel data analysis. The results show that the infrastructures of electricity, water infrastructures, schools, health facilities, and capital expenditure have positive and significant effects on economic growth, while the length of the road has no significant effect. The effort to boost economic growth, the infrastructure development must be focused on the non-mining and non-quarrying sector. Also, areas with high earthquake potential must be considered to build earthquake-resistant infrastructure. For the road, it needs to improve the quality, just not the quantity.
The Effect of Servant Leadership on Lecturer Performance Through Trust in Leader as A Mediation Variable
Herson Keradjaan;
Jullie Jeannete Sondakh;
Hendra Novie Tawaas;
Jacky SB Sumarauw
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.25442
This study aimed to analyze the significant influence of Servant Leadership, Trust In leader on Performance. This research was conducted with a quantitative method through a survey approach of respondents who were permanent lecturers at the Poli Padamara Halmahera Utara through the distribution of online questionnaires (Google form). The data collected was then analyzed using the SMART PLS software. The research findings show that there is an influence of servant leadership on performance and the influence of servant leadership on trust in leaders. The results also showed the influence of trust in leader on performance and the influence of servant leadership on performance through trust in leader as a mediating variable. For further research, it is expected that further analysis of second line leaders is needed so that the results of the analysis are more comprehensive and not solely on top leaders
The Influence of IFRS Convergence on Relevance of Banking Company Accounting Information Value in Indonesia Stock Exchange
Dwily Marlitah Djara
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.25893
This study aimed to examine whether the convergence of International Financial Reporting Standards (IFRS) increases the value relevance of accounting information as indicated by the book value of equity per share and earnings per share. The population of this study was banking firms listed on the Indonesian Stock Exchange (IDX) in the 2007-2016 period. The hypothesis testing used the dummy regression analysis to test the effect of IFRS convergence. The results show the influence of IFRS convergence on the value relevance of accounting information, as indicated by the increase in the book value of equity per share and earning per share.
Sustainable Fashion as The Early Awakening of the Clothing Industry Post Corona Pandemic
Umi - Kulsum
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.26438
The purpose of writing is an effort to rebuild a more sustainable fashion industry after COVID-19, and to move the fashion industry to adopt a sustainable fashion. The method used was a qualitative method with a qualitative descriptive approach. The technique of collecting data was a literature study or literature study, namely by diligently studying the literature needed in writing. The results of this writing were: (1) The experience of a global pandemic will create awareness of the importance of sustainable fashion, to rebuild the fashion industry after COVID-19 with high-quality durability; (2) Sustainability will be seen as the main product priority by all stakeholders, so by adopting a sustainable fashion concept, fashion industry players are expected to be willing to work together to create innovations that are more environmentally friendly and empower the industry. This paper concludes that the impact of the COVID-19 pandemic has brought together fashion industry players to jointly create sustainable fashion solutions for production, distribution, and consumption, and promote social change, the need for transparency and collaboration towards sustainability.
Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure
Ni Luh De Erik Trisnawati;
Mertyani Sari Dewi;
Ni Putu Ari Aryawati
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.26566
This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show that (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value than other by investor.
The Quality of Financial Statements Antecedents and Consequences Towards Financial Accountability
Ni Made Dwi Karyatni;
Lilik Handajani
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.26596
Based on this research, low quality of financial statement presentation, especially regional government level accounting entity. Presentation of the financial statements of the Regional Government Unit was not fully appropriate with the Governmental Accounting Standards and Accounting Policies so that affects the accuracy of the information presented in the financial statements. Inaccurate financial reports has a negative impact to users in policy decision. This study aimed to test empirically the factors that affect the quality of the financial statements and the problems were faced by regional government unit (SKPD) in preparing the financial statements and the implications for the financial accountability. The population in this research was 292 respondents. The sample was determined by purposive sampling technique amount 97 respondents including the Financial Administration Officer (PPK) SKPD, PPK staff at 44 SKPD staff and staff in accounting staff and reporting on SKPKD. Data analysis was used on Partial Least Square (PLS). The findings of this study indicate that the quality of SKPD financial statements was affected by the application of completion of audit findings, but this study is not affected by the reconciliation, competence of human resources and the leadership support. Other findings indicate that the financial statements SKPD have implications for financial accountability. The implications of this study can contribute some ideas for the Central Lombok regency government to increase financial assistance to personnel managers through education and training so that it can make good quality in the financial statements and practical contribution in formulating the direction and policies related to the accountability of local government financial reporting.
Good Corporate Governance Enhancing Employee Performance
I Putu Agus Adnyana;
Mertyani Sari Dewi
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v4i3.26727
The lack of good governance in government institutions is characterized by inefficient organization and bureaucracy, poor quality of services to the public, difficulty eradicating Corruption, Collusion and Nepotism and lack of community participation in development. This study aims to examines the effect of Good Corporate Governance on the performance of employees of the Agriculture and Animal Husbandry Office of Buleleng Regency. Good Corporate Govenance is measured in terms of fairness, transparency, accountability and responsibility. This study uses a quantitative approach. The population in this study were all employees of the Agriculture and Animal Husbandry Office of Buleleng Regency, both permanent, outsourced and contract employees who totaled 64 people. The number of samples used was 64 employees because the sampling technique used the saturated sample technique. Data was collected using a questionnaire, of the 64 questionnaires distributed, 64 questionnaires were returned with a response rate of 100%. To test the hypothesis, a regression analysis was carried out using SPSS version 17.00 for Windows. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is tested. This study shows that Good Corporate Governance (fairness, transparency, accountability and responsibility) has a positive influence on employee performance.