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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<![CDATA[PENGARUH KEPUASAN KERJA TERHADAP DISIPLIN KERJA PEGAWAI KANTOR CAMAT PENDALIAN IV KOTO KABUPATEN ROKAN HULU ]]>
<![CDATA[Manik, Sudarmin]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 4 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i4.12526
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja terhadap disiplin kerja pegawai Kantor Camat Pendalian IV Koto Kabupaten Rokan Hulu. Sampel dalam penelitian ini adalah pegawai Kantor Camat Pendalian IV Koto Kabupaten Rokan Hulu yang berjumlah 33 orang. Analisis data yang dilakukan adalah dengan menggunakan uji validitas, uji reliabilitas, uji normalitas, regresi linear sederhana, uji R2, uji t. Pengujian tersebut dilakukan guna mengetahui hubungan antara variabel bebas (independen variabel) dengan variabel terikat (dependent variabel). Berdasarkan hasil penelitian bahwa kepuasan kerja berpengaruh terhadap disiplin kerja pegawai dengan nilai korelasi R = 0,486 yang menunjukkan adanya hubungan yang erat antara kepuasan kerja dengan disiplin kerja pegawai Kantor Camat Pendalian IV Koto Kabupaten Rokan Hulu. Sedangkan R square di dapat 23,6% yang berarti kepuasan kerja memiliki kontribusi sumbangan sebesar 23,6% terhadap disiplin kerja pegawai. Secara parsial diperoleh variabel kepuasan kerja berpengaruh positif dan signifikan terhadap disiplin kerja pegawai Kantor Camat Pendalian IV Koto Kabupaten Rokan Hulu dengan persamaan regresi linear sederhana sebagai berikut : Y = 38,491 + 0,661X dengan signifikan 0,004 lebih kecil dari alpha 5%. Kesimpulan akhir dari penelitian ini, bahwa hipotesis secara parsial antara variabel kepuasan kerja terhadap disiplin kerja pegawai terbukti dan dapat diterima kebenarannya.Kata Kunci : Kepuasan Kerja, Disiplin Kerja.]]>
<![CDATA[Implication of good corporate governance and leverage on earnings management ]]>
<![CDATA[hendra, joni]]>;
<![CDATA[Koesharjono, Hery]]>;
<![CDATA[Priantono, Seger]]>
<![CDATA[ International Journal of Social Science and Business Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v2i1.12936
<![CDATA[Company management (agent) is the party most concerned to practice earnings management to deceive the users of financial statements so that management gain private gain (obtaining privat gains). In addition, firms with high leverage ratios are influential in performing earnings management practices because the company is in default. The existence of the principle of good corporate governance is expected to minimize earnings management resulting in financial statements do not describe the fundamental value of the company actually.The study aims at stating wheader is proves significant influence between the institutional ownership, the composition of independent commissioners, the size of the board of directors, the size of the company and the leverage on earnings management.The results of research on non-bank companies listed in LQ 45 in Indonesia Stock Exchange year 2013-2016 show that partially the composition of independent commissioners, firm size and leverage have a positive effect on earnings management. When tested simultaneously indicate that instisional ownership, composition of commissioner independent, the composition of the board of directors, the size of the company and leverage have a significant effect on earnings management.  The size of the company is a research variable that has a dominant influence on earnings management, because the larger the size or scale of the company it will be easier for the company in obtaining funding sources, both internal and external.]]>
<![CDATA[TRACER STUDY OF MANAGEMENT DEPARTMENT, GANESHA UNIVERSITY OF EDUCATION YEAR 2013 - 2015 ]]>
<![CDATA[Heryanda, Komang Krisna]]>
<![CDATA[ International Journal of Social Science and Business Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v2i1.13769
<![CDATA[Tracer study is an approach that allows college institutions to obtain information about possible deficiencies in the educational process and learning process. It can also be the basis for future improvement planning activities. This tracer study research could see the illustration of two sides, namely the graduatesâ side as the service user of the education institution and the stakeholder side as the graduate user. This tracer study aimed at getting an overview of the lecture program that had been obtained by the graduates, as well as the quality of graduates produced by the Department of Management. The target of this tracer study was the alumni of Management Department graduates in 2013 - 2015 and the stakeholders in this case were the service users of Management department graduates. The results of this study indicated that the graduates produced by the Management Department had an average waiting time of less than 12 months (1 year) to obtain a job. The types of jobs graduated from Management Department were mostly in the private sector, there was only one person who decided to become an entrepreneur. Most of the graduates earned 1 million rupiah - 3 million rupiah per month as the first income. Most graduates were satisfied with the aspects of learning gained during their study in Management Departments as well as the response about learning experience. Graduates were quite satisfied with the learning experience during the course in Management Department. The graduates complained about inadequate lecture facilities condition. It was certainly a serious significance to be addressed immediately. Most of the users of the graduates (stakeholders) were satisfied with the ability of management department graduates. It was just the aspect of English language skills that were still considered less. In accordance with English language skills, communication skills were also complained by graduate users (stakeholders). Keywords: Alumni of Management, Tracer StudyTracer study is an approach that allows college institutions to obtain information about possible deficiencies in the educational process and learning process. It can also be the basis for future improvement planning activities. This tracer study research could see the illustration of two sides, namely the graduatesâ side as the service user of the education institution and the stakeholder side as the graduate user. This tracer study aimed at getting an overview of the lecture program that had been obtained by the graduates, as well as the quality of graduates produced by the Department of Management. The target of this tracer study was the alumni of Management Department graduates in 2013 - 2015 and the stakeholders in this case were the service users of Management department graduates. The results of this study indicated that the graduates produced by the Management Department had an average waiting time of less than 12 months (1 year) to obtain a job. The types of jobs graduated from Management Department were mostly in the private sector, there was only one person who decided to become an entrepreneur. Most of the graduates earned 1 million rupiah - 3 million rupiah per month as the first income. Most graduates were satisfied with the aspects of learning gained during their study in Management Departments as well as the response about learning experience. Graduates were quite satisfied with the learning experience during the course in Management Department. The graduates complained about inadequate lecture facilities condition. It was certainly a serious significance to be addressed immediately. Most of the users of the graduates (stakeholders) were satisfied with the ability of management department graduates. It was just the aspect of English language skills that were still considered less. In accordance with English language skills, communication skills were also complained by graduate users (stakeholders).]]>
<![CDATA[Development of Social Responsibility in order to Implement Knowledge Awareness Through Character Education Internalization ]]>
<![CDATA[Adnyani, Ni Ketut Sari]]>;
<![CDATA[Mandriani, Ni Nyoman]]>;
<![CDATA[Asrini, Ni Kadek Putus]]>
<![CDATA[ International Journal of Social Science and Business Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v2i2.14255
<![CDATA[The purpose of this research are: (1) to know the importance of Character Education given to the students; (2) to know the relevance of Character Education in developing social responsibility attitude for learners; and (3) to know the internalization of Character Education in enriching the knowledge of learners in order to cultivate a positive attitude to fill the independence. Research method, This research use Educational Research and Development model. The process of development and validation of educational products in this research is in the form of development of learning model of nationalism based on local genius. Research on Define and design stage is done on research setting: educator, school, student and library. Development phase, which is limited trial in accordance with the design will be done in SD Negeri 2 Datah and Elementary School 6 Tianyar by using setting classes in learning PKn. The classes of PKn subjects involved in the develompment stage are chosen purposively (purposively) according to the research focus. Determination of research samples in trials conducted by random sampling. Outcome: Character Education is given to learners, its relevance influence to student's social responsibility attitude.]]>
<![CDATA[ANALIAIS KINERJA APARAT DI DINAS PENDIDIKAN PEMUDA DAN OLAH RAGA PROPINSI BALI ]]>
<![CDATA[Raditya, Kadek Doni]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i1.10162
<![CDATA[penelitian ini dilakukan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja jajaran aparat Dinas Pendidikan Pemuda dan Olah Raga Propinsi Bali, baik secara langsung maupun melalui senjangan anggaran, kejelasan tujuan anggaran, motivasi kerja dan budaya organiasi. Populasi penelitian ini jajaran aparat perangkat Daerah Dinas Pendidikan Pemuda dan Olah Raga Propinsi Bali yang berjumlah 258 aparat. Jenis data yang digunakan dalam penelitian ini adalah Data Primer yang dikumpulan dengan menggunakan kuesioner. Analisis data yang digunakan terdiri dari Uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi structure equation model SEM dan analisis jalur. hasil temuan ini dapat disimpulkan bahwa terdapat pengaruh partisipasi anggaran terhadap kinerja jajaran aparat Dinas Pendidikan Pemuda dan Olah Raga Propinsi Bali, baik secara langsung maupun melalui senjangan anggaran, kejelasan tujuan anggaran, motivasi kerja dan budaya organiasiKata Kunci: Partisipasi Anggaran Senjangan Anggaran, KejelasanTujua n Anggaran, Motivasi Kerja dan Budaya Organiasi]]>
<![CDATA[EFFECT OF QUALITY OF CSR DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Santoso, Budi]]>;
<![CDATA[Sayekti, Yosefa]]>;
<![CDATA[Sulistiyo, Agung Budi]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i2.10525
<![CDATA[ABSTRACTThis research was conducted on mining companies listed in Indonesia Stock Exchange in 2012-2015, using qualitative measurement of CSR disclosure. This study aims to examine the effect of CSR disclosure quality on the financial performance of mining companies in BEI through web.IDX. Sampling method in this research is purposive sampling method 100 Mining company. The analyzes used include instrument test data (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedasticity test), and hypothesis test (F test, t test, coefficient of determination). Research Results The quality of CSR disclosure positively affects the accounting performance (ROA) of mining companies in BEI period 2012-2015.Keywords: Quality of CSR Disclosure, ROA]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia ]]>
<![CDATA[Wahyuni, Molli]]>;
<![CDATA[Efriza, Ririn Eka]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i2.10584
<![CDATA[ Penelitian ini bertujuan untuk membandingkan kinerja keuangan antara perbankan syariah dan perbankan konvensional periode 2011-2014 di Indonesia. Populasi pada penelitian ini adalah perbankan yang terdaftar di indonesia, yang berjumlah 12 bank konvensional dan 9 bank syariah, dan pengambilan sampel ditentukan dengan metode purposive sampling, Analisis statistik yang digunakan dalam penelitian ini adalah Menggunakan uji beda dua rata-rata (independent sample t-test). Parameter yang dugunakan untuk melakukan perbandingan kinerja keuangan perbankan adalah dengan menggunakan rasio keuangan yakni yang meliputi capital adequacy ratio (CAR), return on asset (ROA), return on equity (ROE), non perfoming loans (NPL), biaya operasional pendapatan operasional (BOPO), loan to deposit ratio (LDR). Hasil penelitian menunjukkan bahwa secara keseluruhan atau rata-rata rasio yang ada maka terdapat perbedaan yang signifikan antara bank syariah dengan bank konvemsional. Namun secara keseluruhan kinerja perbankkan syariah lebih baik dibanding perbankan konvensional pada periode penelitian.]]>
<![CDATA[PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE ]]>
<![CDATA[Febrianty, Febrianty]]>;
<![CDATA[Divianto, Divianto]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i3.11318
<![CDATA[The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported. Keywords: Understanding, SME, financial statements, SAK ETAP]]>
<![CDATA[DEVELOPMENT OF SMALL MEDIUM INDUSTRY SECTOR OF CUSTOMS IN KLUNGKUNG REGENCY ]]>
<![CDATA[Purnamawati, I Gusti Ayu]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 4 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i4.12005
<![CDATA[The main objectives of this research are: development of small and medium industries of wayang kamasan in Klungkung Regency in terms of: 1. Field of production; 2. Field Management; 3. Field of Cooperation and Licensing. Research methods used in the achievement of these objectives in the form of qualitative methods and data collection through interviews, observation and literature study. The results showed that: (1) Socialization of insight in the field of production, management, cooperation, and permission made by Disperindag Klungkung Regency get positive response from craftsmen; (2) In the selection of raw materials, the preparation of the list of products, finishing, design and packaging, including the preparation of the contract of sale and purchase agreement has been started by the craftsmen. (3) The high participation level of the community has a positive impact on the research implementation, as seen from the training and production and entrepreneurship training, cooperation and management of UBK licensing can run well. ]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN LABORATORIUM KLINIK (Studi Kasus Laboratorium Klinik X Jakarta) ]]>
<![CDATA[Loekito, Annisa Rahadiyarsi]]>;
<![CDATA[Hukama, La Diadhan]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 4 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i4.12533
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh dimensi-dimensi service quality yang bukti langsung / bukti fisik, kehandalan, daya tanggap, jaminan dan empati terhadap kepuasan konsumen Laboratorium Klinik X. Proses pengumpulan data primer dalam penelitian ini dilakukan dengan metode survei melalui pendistribusian kuesioner pada 60 konsumen. Metode penarikan sampel yang digunakan adalah nonprobability sampling. Dengan menggunakan model persamaan Analisis Regresi Linear Berganda, penelitian ini menemukan bahwa dimensi daya tanggap merupakan dimensi service quality yang memiliki pengaruh yang dominan terhadap kepuasan konsumen Laboratorium Klinik X, dibandingkan dimensi bukti fisik, jaminan dan empati. Penelitian ini juga menemukan bahwa dimensi kehandalan,memiliki pengaruh yang negatif pada kepuasan konsumen Laboratorium Klinik X.]]>
