JISMA: Journal of Social Sciences, Management and Accounting
JISMA, Journal of Social Sciences, Management and Accounting published by Melati Institute, published 6 times a year or once in 2 months. JISMA publishes articles of social sciences, management and accounting. Social Sciences includes: Economy, Anthropology, Sociology, Psychology, Geography, Cultural and Ethical Studies, Gender Studies and other related fields. Management includes: economics, politics, law, socio cultural (culture), technology, international dimensions (such as globalization and economic understanding), natural environmental conditions, and other related fields. Accounting Includes: Auditing, Management Accounting, General Accounting, Government Accounting, Budgetary Accounting, Educational Accounting, Cost Accounting, Tax Accounting, Accounting Information Systems, International Accounting, Social Accounting, Banking Accounting, and other related fields.
The Effectiveness of Training in Supporting Human Resource Development at PT. JNE Bandung Branch
This study aims to analyze the effectiveness of training in supporting human resource development at PT. JNE Bandung Branch. The research method used is descriptive qualitative, with data collection techniques through in-depth interviews, observation, and documentation study. The research informants consisted of HRD personnel and employees who had participated in training. The results of the study show that training contributes significantly to improving technical competence, work attitude, and employee motivation, which ultimately has an impact on improving individual and team performance. However, there are obstacles such as time constraints, uneven participation, and learning methods that are still dominated by lectures. This study confirms that training is an important strategy in human resource development, but it requires continuous evaluation and innovation, such as the application of blended learning and simulation-based training methods. The results of this study show that training has a significant contribution to human resource development. Training has been proven to improve technical competencies, such as skills in using tracking applications and package management systems, as well as soft skills, such as communication, customer service, and teamwork. In addition, training also encourages a positive work attitude and increases employee motivation and confidence in facing job demands. However, this study also found several obstacles in the implementation of training, including time constraints due to busy operations, learning methods that are still dominated by lectures, and uneven employee participation rates. Overall, this study confirms that training is an important strategy in supporting human resource development at PT. JNE Bandung Branch. To be more effective, the company needs to evaluate and innovate in the implementation of training, for example through the application of blended learning, increasing the interactivity of training methods with simulations and role plays, and more flexible scheduling. Thus, training can run more optimally and contribute directly to increasing the company's competitiveness.
Copyright (c) 2025 Delia Febrianti, Suhendi
Digital Marketing Training at SMKN 1 Tangerang Regency, Banten
The development of technology and digitalization has drastically changed the marketing landscape. Customers today are more connected online and spend a lot of time on digital platforms. Digital marketing training provides an understanding of how to use data and analytics to identify and understand consumer behavior, thus enabling companies to send relevant and engaging messages to the right audience. This digital marketing training program is conducted with several approach methods offered to solve the problem of limited knowledge and skills of marketing students of SMKN 1 Kabupaten Tangerang in marketing expertise using digital technology. These methods include lectures and practical demonstrations. The participants of this Community Service were attended by 40 students from the computer network enginerring department of SMKN 1 Kabupaten Tangerang. The implementation of the activity went smoothly, this was due to the participation and interrelation of all parties, especially the students, teachers, and the committee team. The results of the community service are expected to help participants to maximize their knowledge and skills in the field of digital marketing.
training; digital marketing; social media; promotion
Copyright (c) 2025 Imam Muhammad Rizal, Karnawi Kamar, Winanti Suprobo, Aulia Rizka, Ahmad Nafis, Sefthian
Marketing and Customer Transformation Strategies to Improve Company Financial Performance
This study aims to analyze the marketing and customer transformation strategies at PT Jasindo Sorong Branch and their impact on financial performance and customer satisfaction. A descriptive qualitative research method was used to collect data through in-depth interviews, observations, and document analysis. The results show that the implementation of digital transformation has brought significant changes, such as increased promotional effectiveness and service speed through digital platforms. However, this process faces internal barriers, such as limitations in staff digital competencies and resistance to change, as well as external barriers, such as low customer digital literacy and limitations in internet infrastructure. The positive impacts identified include increased customer satisfaction, operational cost efficiency, and contributions to branch revenue growth, although these improvements are not yet optimal. This study concludes that successful transformation requires adaptive strategies, strengthening human resource capacity, and adequate infrastructure support.
Copyright (c) 2025 Ashari, Rahmisyari, Arifin
Optimizing the Invoice Delivery Process Through the Use of Gmail at PT Astra International Tbk UD Trucks Sales Operation Bandung Branch
Penelitian ini bertujuan untuk mengkaji proses optimalisasi pengiriman surat tagihan melalui pemanfaatan Gmail di PT Astra International Tbk UD Trucks Sales Operation Cabang Bandung. Sebelum penerapan sistem berbasis Gmail, proses pengiriman surat tagihan dilakukan secara manual, memerlukan waktu yang cukup lama, berisiko tinggi terhadap keterlambatan dan kesalahan dokumen, serta kurang efisien dalam hal biaya dan pengarsipan. Melalui pendekatan kualitatif dengan metode studi kasus, data dikumpulkan melalui observasi langsung, wawancara dengan karyawan terkait, dan dokumentasi internal perusahaan. Hasil penelitian menunjukkan bahwa penggunaan Gmail membawa dampak signifikan terhadap efisiensi waktu pengiriman, akurasi data, dan peningkatan kepuasan pelanggan. Selain itu, sistem ini juga mendukung peningkatan kinerja SDM karena mendorong penggunaan teknologi secara lebih maksimal dan kolaboratif. Meskipun terdapat beberapa kendala seperti keterbatasan literasi digital dan resistensi terhadap perubahan, solusi berupa pelatihan dan penguatan koordinasi internal terbukti efektif dalam mendukung keberhasilan implementasi sistem. Dengan demikian, pemanfaatan Gmail menjadi langkah strategis dalam mendukung transformasi digital perusahaan dan peningkatan kualitas layanan.
Copyright (c) 2025 Damayanti Azahra, Suhendi
Analysis of Bank Health Levels Using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) Method for Sharia Commercial Banks Registered with the OJK for the Period 2019-2022
The role of banks in today's society is so important, banks must be able to survive in every condition that occurs. Assessment of the Soundness Level of Sharia Commercial Banks with provisions for capital adequacy, asset quality, management quality, liquidity, profitability and solvency, as well as other aspects related to business and the obligation to carry out business activities in accordance with the precautionary principle. The main indicator used as the basis for bank health research is the financial reports of Islamic commercial banks which do not yet show the bank's overall financial condition. Then, risk management begins with the awareness that risk cannot be avoided or eliminated but is controlled by assessing the health level of Islamic commercial banks. The aim of this research is to find out the health level of sharia commercial banks registered with the financial services authority (OJK) for the 2019-2022 period as measured using the RGEC method, and to find out the health level of sharia commercial banks. This type of research is descriptive quantitative with research subjects at Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019 - 2022. The data in this research uses secondary data in the form of financial reports. The sampling technique uses purposive sampling. The analysis technique used is bank health analysis with a risk approach (Risk-based Bank Rating) with assessment coverage based on Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) factors. The research results show that the health level of PT. Bank Aceh Syariah, for the 2019-2022 period as measured by the RGEC method (Risk Profile, Good Corporate Governance, Earnings, & Capital) as a whole is included in Composite Rank 1 (PK-1), reflecting the bank's condition which is generally "Very Healthy" , so it is considered very capable of facing significant negative assumptions from changes in business conditions and other external factors. Then PT. BPD Riau Kepri Syariah, and PT. Bank Muamalat Indonesia Tbk for the 2019-2022 period as measured using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) as a whole can be said to be included in Composite Rank 2 (PK-2), reflecting the condition of the bank which is generally "Healthy ”. The conclusion shows that the condition of the 3 Islamic commercial banks is that 1 bank is categorized as very healthy and 2 banks are categorized as healthy, but overall, the average percentage of the 3 Islamic commercial banks is in the "Very Healthy" category based on the bank health ratio calculation.
Copyright (c) 2025 Moch Cahyo Sucipto, Eka Ahadiyat Suryana, Siti Iwa Nuraidah
Penggunaan Ayat Suci Al-Qur’an Sebagai Rajah pada Masyarakat Desa Muara Tupuh Kecamatan Laung Tuhup Kalimantan Tengah
Al-Qur’an berfungsi sebagai petunjuk hidup sekaligus syifa’ (penyembuh). Namun, sebagian masyarakat di Desa Muara Tupuh, Kecamatan Laung Tuhup, Kalimantan Tengah, memanfaatkan ayat-ayat Al-Qur’an dalam bentuk rajah yang ditempatkan pada pintu rumah, di dalam tas, atau di dompet dengan tujuan memberikan perlindungan bagi diri dan harta benda. Penelitian ini merumuskan dua permasalahan utama: (1) bagaimana praktik penggunaan rajah di Desa Muara Tupuh, dan (2) bagaimana pemahaman masyarakat terhadap penggunaan ayat-ayat Al-Qur’an sebagai rajah. Metode yang digunakan adalah penelitian lapangan (field research) dengan pendekatan kualitatif dan metode deskriptif. Data dikumpulkan melalui observasi, dokumentasi, dan wawancara, kemudian dianalisis secara kualitatif dengan mengaitkan temuan lapangan dengan kerangka teori Living Qur’an. Hasil penelitian menunjukkan bahwa ayat-ayat Al-Qur’an yang digunakan sebagai rajah meliputi QS. An-Nur [24]: 55, QS. Yusuf [12]: 31, dan QS. Al-Baqarah [2]: 255. Praktik penggunaan QS. An-Nur [24]: 55 dilakukan dengan menuliskan potongan ayat seperti layastakhlifannahum, layumakkinnalahum, dan walayubaddilannahum pada kertas, kemudian menempelkannya di pintu rumah atau meletakkannya di dalam tas untuk perlindungan harta. QS. Yusuf [12]: 31 digunakan dengan cara menuliskannya pada kertas, membungkusnya dengan kain hitam, dan diyakini berkhasiat memikat hati perempuan, menumbuhkan simpati, serta mempermudah tercapainya tujuan tertentu. QS. Al-Baqarah [2]: 255 (Ayat Kursi) ditempelkan pada dinding rumah untuk menangkal gangguan makhluk halus seperti jin dan iblis, sekaligus diyakini mampu melindungi diri dari godaan setan. Temuan ini menegaskan bahwa praktik penggunaan ayat-ayat Al-Qur’an sebagai rajah di Desa Muara Tupuh merepresentasikan bentuk resepsi fungsional masyarakat terhadap teks suci.
Digitalisasi Administrasi di Era Smart Government
Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi administrasi terhadap produktivitas sumber daya manusia dalam kerangka implementasi Smart Government. Dengan pendekatan fenomenologis, penelitian ini menggali pengalaman langsung di Divisi Kearsipan Kantor Wilayah Kementerian Agama Provinsi Jawa Barat. Data dikumpulkan melalui wawancara tertulis semi-terstruktur dan observasi partisipatif terhadap pegawai yang terlibat langsung dalam pengelolaan kearsipan. Secara lebih rinci, penelitian ini juga bertujuan untuk mengkaji lima aspek utama, yakni: menganalisis struktur kelembagaan dan peran Divisi Kearsipan dalam mendukung digitalisasi administrasi di era Smart Government, menelaah implementasi digitalisasi administrasi dalam proses pengelolaan kearsipan, termasuk melalui pemanfaatan aplikasi SRIKANDI, mengevaluasi efektivitas serta mengidentifikasi tantangan yang dihadapi selama proses digitalisasi berlangsung, merumuskan strategi peningkatan kualitas dan keberlanjutan digitalisasi administrasi di bidang kearsipan, serta merefleksikan perkembangan dan harapan masa depan terhadap integrasi sistem digital dalam pengelolaan kearsipan yang mendukung tata kelola pemerintahan modern. Hasil penelitian menunjukkan bahwa digitalisasi telah mentransformasi kegiatan kearsipan dari sekadar tugas administratif menjadi upaya strategis dalam membangun sistem informasi kelembagaan. Implementasi kearsipan elektronik, khususnya melalui aplikasi SRIKANDI, terbukti meningkatkan efisiensi, aksesibilitas, dan transparansi pengelolaan dokumen. Namun demikian, penelitian ini juga mengungkap tantangan signifikan, seperti keterbatasan infrastruktur, rendahnya kompetensi digital pegawai, serta belum adanya struktur organisasi khusus yang menangani fungsi kearsipan. Temuan ini menekankan pentingnya peningkatan kapasitas SDM, restrukturisasi kelembagaan, dan regulasi internal yang komprehensif untuk mendukung integrasi sistem digital yang berkelanjutan dalam administrasi publik. Transformasi digital kearsipan dipandang bukan hanya sebagai modernisasi teknologi, tetapi juga sebagai langkah mendasar menuju tata kelola pemerintahan yang responsif dan akuntabel di era Smart Government.
Copyright (c) 2025 Della Bil Husna, Suhendi
Effect of OHS Training Program on Safe Behavior of Construction Workers
Occupational Safety and Health (OHS) is an important aspect in the construction industry which has a high risk of work accidents. OHS training programs are designed to increase workers' awareness and knowledge of safe work practices. This literature study aims to provide the influence of OHS training programs on changes in construction workers' safe behavior. By reviewing 15 scientific journals, it was found that OHS training significantly increased compliance with safety procedures, improved risk perception, and reduced the incidence of work accidents. These results indicate that OHS training is an effective intervention in creating a positive safety culture in the construction work environment.
Copyright (c) 2025 Hairum Nafsiah Purba, Wiranti Utami Panjaitan, Cindy Khairani, Abrurrozzaq Hasibuan
Socialization of Sharia Family Financial Management with Gender Approach in Mulyamekar Village
The majority of people in managing their family finances still use traditional concepts, especially housewives who are now family financial managers and use their finances only for consumption activities. In household life, the wife's role is often dominant in daily financial management, but has not been fully supported by an understanding based on Islamic values. Through an interactive lecture and question and answer approach, the community was introduced to the concept of Islamic finance which emphasizes the principles of justice, transparency, blessings, and the importance of a joint role between husband and wife in financial planning. This socialization activity aims to increase the understanding of the Mulyamekar Village community towards sharia family financial management with a gender approach. The program also educated the community to use sharia-based financial products and develop a healthy and sustainable household budget. The results showed a significant increase in the community's understanding of the basic concepts of sharia finance, the importance of zakat, infaq, and sadaqah, and the implementation of a simple lifestyle. This socialization proves that contextual and gender-based Islamic financial literacy can build collective awareness to create a financially independent family in accordance with Islamic principles.
Copyright (c) 2025 Eka Ahadiyat Suryana, Siti Fadhilah, Nissa Yulia Putri Khumaira
The Effect of Service Quality and Price on Purchasing Decisions Through Consumer Satisfaction as an Intervening Variable
Consumer purchasing decisions have made one of the most important aspects for companies, because they are considered a valuable asset. Important aspects related to purchasing decisions include service quality, price, and customer satisfaction. This study aims to determine and analyze the effect of service quality and price on purchasing decisions through customer satisfaction at Abadi Store, Gadung District, Buol Regency. The sample in this study were 150 respondents as customers who often make purchases at Toko Abadi, Gadung District, Buol Regency. Data analysis in this study used the path analysis method through PLS-SEM with Algorithm and Bootstrapping calculations with the SmartPLS 3.0 software program. The results of the research on the first hypothesis that service quality has a positive and significant effect on purchasing decisions. This is evidenced by a p-value of 0.020, a t-statistic of 2.069, and an influence coefficient of around 0.137. The second hypothesis is that price has a positive and significant effect on purchasing decisions. The results of proving this hypothesis show a coefficient value of 0.574, a t-statistic of 9.415, and a p-value of 0.000. The third hypothesis is that service quality has a positive and significant effect on customer satisfaction. This result is evidenced by a coefficient value of around 0.283, a t-statistic of 3.825, and a p-value of around 0.000. The fourth hypothesis that price has a positive and insignificant effect on customer satisfaction, this is evidenced by a coefficient value of 0.122, a t-statistic of 1.461, and a p-value of 0.072. The fifth hypothesis that customer satisfaction has no positive and significant effect on purchasing decisions. This is evidenced by the negative coefficient value (-0.228) with a t-statistic of 3.192 and a p-value of 0.001. The sixth hypothesis is that customer satisfaction can mediate the effect of service quality on purchasing decisions. This is because the coefficient value is -0.065, with a t-statistic of 2.526 and a p-value of 0.006. the seventh hypothesis that customer satisfaction cannot provide a mediating role in the effect of price on purchasing decisions. This is evidenced by the coefficient of determination of -0.028, t-statistic of 1.199, and p-value of 0.115
Copyright (c) 2025 Miranti Ar Said, Darnawati, Marten Puyo
Effect of Sales Growth and Profitability on Stock Price through Capital Structure
The Effect of Sales Growth and Profitability on Share Price Through Capital Structure as an Intervening Variable in Pharmaceutical Companies Listed on the Indonesia Stock Exchange. Adeliana Amiruddin, ES22201021. Mr. Musafir SE, M.Si Supervisor I and Mrs. Dr. Rahmisyari, S.T., S.E., M.M. Supervisor II This study aims to analyze and explain the effect of sales growth and profitability on stock prices with capital structure as an intervening variable in the Pharmaceutical sub-sector listed on the Indonesia Stock Exchange. Pharmaceutical population consists of 11 companies using Purposive sampling so that 10 companies are sampled. The analysis method used is SEM PLS. The research results show that (i). Sales Growth (X1) has a significant effect on Share Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023. (ii). Profitability (X2) has no significant effect on Share Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (iii). Sales Growth (X1) has a significant effect on Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (iv) Sales Growth (X1) has a significant effect on Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (v). Capital Structure (Z) has a significant effect on Stock Price (Y) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (vii) Sales Growth (X1) has a significant effect on Stock Price (Y) through Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023 (vii) Profitability (X2) has no significant effect on Stock Price (Y) through Capital Structure (Z) in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange in 2019-2023.
Copyright (c) 2025 Adeliana Amiruddin, Rahmisyari, Musafir
The Effect of Liquidity and Leverage on Profitability and its Impact on the Stock Price of the Banking Sub-Sector on the Indonesia Stock Exchange
This study aims to analyze the effect of liquidity and leverage on profitability and their impact on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. Liquidity is measured using the Quick Ratio, leverage using the Debt to Equity Ratio (DER), and profitability using Return on Assets (ROA). Stock price, as the dependent variable, reflects the market’s perception of the company's financial performance. This research is motivated by the fluctuation in banking sector stock prices in the post-COVID-19 pandemic era, highlighting the importance of an in-depth analysis of companies’ fundamental factors. The study employs a quantitative approach with path analysis techniques to examine both direct and indirect relationships among variables. The results show that liquidity has a significant positive effect on both profitability and stock price. Meanwhile, leverage does not have a significant effect on profitability or stock price. Profitability is proven to have a significant effect on stock price and acts as a mediating variable between liquidity and stock price. These findings provide practical implications for investors and company management in making strategic decisions based on financial indicators.
Copyright (c) 2025 Nurain Doda, Abd Gaffar Latjokke, Muh. Sabir
The Impact of Herding and Overconfidence on Investment Decisions: The Role of Risk Perception as a Moderating Variable on Millennial and Gen Z Investors in Southeast Sulawesi
Beberapa tahun terakhir, iklim investasi di Indonesia mengalam perubahan yang cukup signifikan. Tren ini terlihat dari meningkatnya minat masyarakat terhadap berbagai instrumen investasi, terutama di kalangan generasi muda seperti milenial dan Gen Z. Bukan hanya menjadi tren sesaat, investasi kini telah menjadi bagian dari gaya hidup finansial generasi ini. Hal tersebut tidak terlepas dari pesatnya perkembangan teknologi digital serta meningkatnya literasi keuangan yang membuka akses lebih luas dan mudah terhadap dunia investasi.
Copyright (c) 2025 Fitriah Nurul Hidayah, Arifin, Marten Puyo
Analysis of Benefits and Economic Impacts of Liwungan Island Utilization Cooperation (KSP)
Collaboration in the utilization of Pandeglang Regency Government assets (Liwungan Island) has an impact on regional revenues as well as economic impacts and benefits. This collaboration produces regional income in the form of fixed contribution payments and profit sharing. The amount of investment in the utilization collaboration is IDR 38,400,000,000.00, while the projected operational costs over a 25-year utilization period are IDR 227,915,000,000.00. Economic benefit analysis uses quantitative descriptive methods taking into account a social discount rate of 9% produces a projected economic benefit of IDR 100,120,929,000.00. Analysis of the economic impact using an input-output table, with an injection/stimulus amount of IDR 266,315,000,000.00, the amount of change in value is IDR 360,128,000,000.00 which produces a multiplier of 1,352 times.
Management of Formal Islamic Boarding School-Based Education in Improving the Competence of Santri at Pondok Pesantren Minhaajurrasyiddin, East Jakarta
The background of this research problem is the concern over the scarcity of ulama cadres (mutafaqqih fiddin) due to the low interest of students to enter pesantren. This is due to the public perception that education in pesantren cannot continue to a higher level of education. The Ministry of Religious Affairs responded to this problem by opening Formal Early Childhood Education (PDF) in Islamic boarding schools as a constructive step in the world of education. The purpose of this study is to describe the efforts of PDF Minhajurrosyidin management to form a cadre of religious professional scholars according to the demands of the times by increasing santri competence through the Century skills model approach which is a must-have skill in 21st century competition including metacognitive skills, competitiveness skills, life and career skills, learning and innovation skills, and information, media, and technology skills. This research method uses descriptive qualitative with data collection steps through observation, interviews, and documentation. Data analysis applies Triangulation of natural field research data so that the results can be trusted. The result of this research is that PDF management implements a clerking pattern as a hotline between students and all parties. The guardianship pattern is also a supervisor of santri activities at school and at the boarding school. PDF management effectively uses a scientific approach that refers to the realm of cognitive, affective, and skill competencies. This increases the interest of students to enter the pesantren because it has been proven that PDF Minhaajurrasyiddin East Jakarta graduates get the legality to continue to the formal education level.
Copyright (c) 2024 Wahyu Misbach, Zuhri Fahruddin
Development of Learning Modules for Cub Scout Extracurricular Activities to Improve Students' Skills and Characters at SD Negeri 104267 Pegajahan
Scouting is an extracurricular activity that has become part of the education system in Indonesia. Learning modules in the extracurricular activities of the Cub Scouts are developed based on the Scout curriculum that has been established by the Indonesian Scout Movement. However, in reality, at SD Negeri 104267 Pegajahan it is still found that teachers who make scout learning modules are not in accordance with the needs in designing effective and quality modules which can cause learning modules that are less interactive, less interesting, or less targeted. In this study, researchers used a development research design or better known as Research and Development (R&D). The Research & Development method is a research method used to produce a particular product, and test the effectiveness of the product. This research was designed with the ADDIE development model. The ADDIE model consists of five development steps, namely: (1) analyze, (2) design, (3) develop, (4) implement, and (5) evaluate (Tegeh, 2014: 42) The results of this study refer to research and development which has five stages. However, researchers only use three stages, namely the analysis stage, the design stage, and the development stage. The module teaching materials developed are valid and ready to use with a score of 77.65% from module experts and 77.33% from material experts with each criterion “Valid, can be used but needs minor revisions” so that the module can be used or applied in extracurricular activities later.
Copyright (c) 2024 Nurul Andira, Sukmawarti
National Input Output Analysis 2016; Economic Impact of Infrastructure Development in Indonesia
Infrastructure development is an activity that includes construction work to build or improve infrastructure capabilities, and/or infrastructure management activities and/or infrastructure maintenance. According to the indicative ceiling in the 2025 Draft State Budget (binakonstruksi.pu.go.id, 2024) of 75.63 trillion consisting of water resources sector of 26.53 trillion, bina marga sector of 32.31 trillion, cipta karya sector of 10.48 trillion and housing sector of 4.53 trillion. The infrastructure budget allocation approach is expected to realize regional development targets, create economic growth and be able to overcome a number of welfare problems faced by the community such as poverty, unemployment and income inequality, in order to realize the vision of a golden Indonesia in 2045. Therefore, in this study, the author wants to know the extent of the economic impact of the infrastructure budget allocation, especially at the PUPR ministry according to the indicative ceiling of the Draft State Budget 2025 with the 2016 Indonesian input output model (52 sectors) in the construction sector, water supply, waste management, waste, and recycling, land transportation and whether the budget allocation will have an economic impact as expected, The national economic impact of the infrastructure budget allocation plan at the Ministry of PUPR listed in the indicative ceiling of the 2025 Draft State Budget using the 2016 Indonesian input output analysis model provides a multiplier impact and economic impact in terms of increased economic output, labor income and employment in all sectors of the economy. The largest sectors that have an impact on employment and increased community income are the sectors of water supply, waste management, waste and recycling, land transportation and construction.
Factors Determining Successful Financial Management in MSMEs
This research aims to examine and analyze the influence of financial literacy, access to financing, use of information technology, and managerial competence on the success of financial management of MSMEs in South Sulawesi. This research uses quantitative methods with a survey approach, involving 200 MSMEs as samples. Data was collected through a questionnaire which was then analyzed using AMOS statistical software. The research results show that: (1) Financial literacy has a significant influence on MSME financial management, namely confirming that a good understanding of financial principles is very important to improve the quality of MSME financial management. (2) Access to financing and the use of information technology have also been proven to have a significant impact, namely being able to help MSMEs meet working capital and investment needs and then increasing operational efficiency and accuracy of financial reports. (3) The use of information technology supports financial management by increasing data accuracy and financial process efficiency, which can contribute significantly to the success of financial management. Good management requires adequate managerial skills to plan, manage risks and evaluate financial performance. Based on the research results, it is recommended that MSMEs improve their financial literacy through training and education. In addition, expanding access to formal financial services and the adoption of information technology must be encouraged to support better financial management. These findings provide valuable insights for policy makers and stakeholders in designing more effective support programs, to improve the success of MSME financial management in South Sulawesi.
Copyright (c) 2024 Endang Sriningsih, Icha Mustamin, Ramlah
New Building Costs for Simple Type Residential Houses in Regencies and Cities in Papua Island Region in 2024
Currently, in general, the Papua Island region is experiencing economic growth. This region is divided into 6 provinces, namely: Papua, West Papua, Central Papua, Mountainous Papua, Southwest Papua and South Papua. Based on the 2023 Consumer Price Index (CPI) data, several districts and cities have varying CPIs which illustrate the differences in economic conditions between these regions. These differences in conditions prompted this research to determine variations in the cost of building residential houses. The main objective of this study is to analyze the amount of new building costs for simple residential houses in regencies and cities in the Papua Island region. Using descriptive statistical analysis tools, this study describes building specifications including area and building materials, as well as the amount of new building costs for simple type residential houses. The results of this study conclude that the cost of building a simple type of residential house with a building area of 36 square meters in the Papua Island region in 2024 is statistically, on average, Rp224,854,690.00 (ceteris paribus).
Copyright (c) 2024 Santoso, Aryanto Dwi Nugroho
Analysis of the Relationship of Land Value Zones to the Proximity of Public Facilities in Bandung City Using Geographic Information System (GIS) and Statistical Approaches
Land Value Zones (ZNT) are boundaries with relatively similar land values. ZNT is important for local planning and policy. Land value is influenced by physical, accessibility and social factors, with social factors being the most significant. The creation of ZNT maps uses the integration of spatial and non-spatial data with geographic information systems (GIS). Previous methods paid little attention to social factors, which can determine up to 43% of land value. This study will examine the relationship between ZNT and proximity to social factors and represented by public facilities using GIS analysis and correlation tests. Results show that there is an inverse relationship between land value and proximity to public facilities. The correlation coefficient showed a value of -0.536. In addition, this study also shows an indication that the farther the land is from the railroad, the more expensive the land. Then the closer the land is to the road, the higher the land price. Translated with DeepL.com (free version)
Copyright (c) 2024 Maudi Nabila Sukawati, Muhammad Akhdan Zavier Hidayat, Muhammad Gala Ukasha, Muhammad Shidqi Fadhlurrahman, Nailla Alifia Rahmat, Nova Analia Rahmadani, Mia Lasmi Wardiyah
Development of MSMEs in West Java Province in 2020-2022 with a Descriptive Statistics Approach
This study aims to examine the development of Micro, Small, and Medium Enterprises (MSMEs) in West Java Province during the 2020-2022 period. MSMEs have a function in the region by increasing employment opportunities, raising residents' income, and facilitating economic development. Secondary data from the Central Bureau of Statistics (BPS) and the West Java Office of Cooperatives and MSMEs were used in this study. Descriptive statistical methods are used to illustrate the growth trend in the number of MSMEs, dominant business sectors, geographical distribution, and contribution to regional GDP. The results show an increase in the number of MSMEs in West Java during this period, despite the CORONA pandemic having a profound effect on their operations and income. The trade and services sector is the most dominant sector in MSME growth, while the distribution of MSMEs is more concentrated in urban areas compared to rural areas. The study also found that MSMEs in West Java contribute significantly to the regional economy, although they still face various challenges such as access to capital, technology and markets. The conclusion of this study highlights the importance of government support through policies that support access to capital, capacity building, and market access for MSMEs. Policy recommendations include providing incentives, training programs, and facilitating market access through digitalization and online platforms. This research is expected to be a resource for policy makers and related parties in an effort to advance the MSME sector in West Java.
Copyright (c) 2024 Lela Nurlaila, Muhammad Egi Febrian, Muhammad Helmi Agustian, Muhammad Luthfi Ramdhan, Nabila Zumar Fahira, Ninda Nabila Paujiah, Mia Lasmi Wardiah
Consumptive Behavior of UIN Sunan Gunung Djati Bandung Students in Using the Online Food Delivery (OFD) Application Implicitly
Online Food Delivery (OFD) service is a food delivery service that allows online transactions via an application. This application is very popular among students, including at UIN Sunan Gunung Djati, because it makes access easy and offers a variety of food choices. This research was conducted to understand the consumer behavior of students who use the OFD application. The method used is an online survey with quantitative techniques and qualitative descriptive analysis. The research sample consisted of 113 semester II-VI student respondents aged 19-23 years. The research results show that there is a significant correlation between the behavior of excessive use of social media Online Food Delivery (OFD) and the consumptive lifestyle of students. Almost half of the respondents (51.3%) stated that Online Food Delivery (OFD) plays a positive and significant role in consumptive behavior. The main factors that encourage the use of OFD include practicality, attractive promos, and inviting friends to try viral foods.
Copyright (c) 2024 Sakila Meila Anjani, Nurul Rahmawati, Rashifah Zahra Oktiani, Savira Hanina, Sri lestari Anggraeni, Trimas Arya Pangestu, Mia Lasmi Wardiyah
The Effect of Micro, Small and Medium Enterprises (MSMEs) on the Economy in Indonesia
Micro, small and medium-sized enterprises (MSMEs) dvelopment in Indonesia is really important with the large number of MSMEs spread throughout the country. As one of the important sectors of the economy and its large number will certainly affect economic growth and improvement. So with the contribution of the government and MSMEs actors, it is hoped that it can accelerate the level of the Indonesian economy. In this research the author aims to analyze how the role of MSMEs can influence the Indonesian economy, as well as finding out the challenges and obstacles therein. By using a qualitative approach in the form of a literature study, the research method focuses on analyzing several previous research results that are continuous with the topic discussed. The influence of MSMEs on the Indonesian economy is the object of discussion, with the scope of data used coming from journal articles, books, e-books, websites, and so on. It was concluded that MSMEs are very influential and even become the backbone of the Indonesian economy, from creating jobs to contributing to producing export products. Even though there are obstacles such as difficult access to financing, digitalization, regulations, and MSME product innovation, the government is trying to carry out financing programs such as People's Business Credit (KUR), carrying out business incubation, encouraging the use of digital technology, and providing business assistance.
Copyright (c) 2024 Kinanti Mugi Lestari, Muhammad Danang Dwibasha’ir Budiman, Muhammad Khalifah Filardhy, Nabila Zamba, Nasywa Sania Nurhaliza, Mita Alfiani, Mia Lasmi Wardiah
Statistical Analysis of the Effect of VAT Increase in 2025 on the Demand Price, Market Condition and Socio-Economic of Indonesia
This study, titled "Analysis of the Statistical Impact of the 2025 Value Added Tax (VAT) Increase on Demand Prices, Market Conditions, and Socioeconomics in Indonesia," employs a literature review methodology based on previous research. The study aims to analyze the impact of the 2025 VAT increase on demand prices, market conditions, and socioeconomic aspects in Indonesia. The results of the study are expected to serve as reading materials, reference materials, and even input for related stakeholders. The study employed a literature review methodology, gathering and analyzing relevant data from existing studies and publications. The data was then used to assess the impact of the VAT increase on demand prices, market conditions, and socioeconomic aspects in Indonesia. The study found that the 2% VAT increase in 2025 had a significant impact on increasing the prices of goods and services across various sectors. This led to a decrease in purchasing power, particularly among low-income groups. Market conditions also experienced a slowdown, with a decline in sales volume and consumption levels. Socioeconomically, the VAT increase contributed to an increase in poverty rates and income inequality in Indonesia. The study concludes that the VAT increase policy needs to be balanced with compensation and incentive programs for low-income earners to minimize its negative impacts. The government also needs to conduct regular evaluations and adjustments to VAT rates to maintain economic stability and public welfare.
Copyright (c) 2024 Kayla Fatha Rabani, Maulaya Shofie, Muhammad Bintang Alfarizi, Muhammad Haikal Hayatul Fazri, Muhammad Sutrisna, Mia Lasmi Wardiyah
The Influence of Inferential Statistics in Investment Decision Making
The application of inferential statistics in investment decision-making is a critical step in the world of modern finance. This research aims to explore how inferential statistical methods, such as regression, analysis of variance (ANOVA), and hypothesis testing, can be used to identify profitable investment opportunities and manage risk. Through case studies and historical data analysis, this research demonstrates that the use of inferential statistics can improve prediction accuracy and provide a stronger basis for investment decision-making. The results of this study are expected to provide insights for investors and portfolio managers in designing more effective investment strategies. Translated with DeepL.com (free version)
Copyright (c) 2024 Marina Silvya Margana, Muhammad Abdul Aziz Ramdhani, Muhammad Faizal Gitsni, Muhammad Rizki Haikal Kamil, Nahla Galuh Sandrina, Mia Lasmi Wardiyah
Islam, Feminism, and Gender: A Maudhu'i Interpretation Perspective
The feminism movement has become one of the most important debates in Muslim conversations. In fact, the Qur'an, as a guide for Muslims, has already discussed this issue. This article explores the interpretation of Qur'anic verses related to feminism issues. By analyzing Qur'anic verses related to gender and the role of women in society, this article tries to explain how Islamic understanding of the concept of gender equality can contribute to the issue of feminism. Through a review of various Qur'anic interpretations, this article attempts to understand the theological frameworks used by scholars to address the challenges and perspectives of feminism. This research provides an in-depth insight into the complex dynamics between Islamic teachings and feminist struggles. By considering the views of various scholars and diverse Qur'anic interpretations, this article seeks to provide a foundation for Islam and feminism in achieving gender equality.
Copyright (c) 2024 Aceng Fathurrohman, Agna Fikri Al Rifai, Astri Aisyah Darma
Islam and State Institutions: A Maudhu'i Tafsir Perspective
Islam and state institutions have long been the focus of academic research and popular discussion. Islam is one of the major world faiths, and as such, it has a big impact on the social, legal, and political environments of many countries, especially those where the majority population is Muslim. This article examines the complex relationships between Islam and state institutions, looking at how Islamic values influence the creation and application of laws, regulations, and governmental frameworks. It explores the difficulties of balancing Islamic principles with contemporary state governance through a comparative study of various strategies used by nations with a majority of Muslims population. It also addresses the opportunities and difficulties that arise from the interaction of Islam with state institutions, emphasizing the need to strike a balance between religious observance and democratic ideals as well as the consequences for social justice, human rights, and sustainable development. This essay seeks to advance knowledge of the changing dynamic between Islam and state institutions in modern countries by clarifying these nuances.
Copyright (c) 2024 Abdul Halim El-Hakim, Ahmad Arif Kurniawan, Asep Abdul Muhyi
The Role of Employee Solidarity on Exit Desire and Job Burnout
Goal–The Role of Employee Solidarity on Intention to Leave and Work Burnout: Mediator of Job Satisfaction. Design / Methodology / Approach – Research uses a saturated population or sample of all Indomaret Franchise Shop employees in Kulon Progo. Data collection methods using questionnaires and observation. The data analysis method uses descriptive qualitative and quantitative. Research Results–Employee Solidarity and job satisfaction play a significant role in Job Satisfaction and work fatigue. On the other hand, employee solidarity does not play a role in the desire to leave and work fatigue, nor does job satisfaction play a role in the desire to leave. Then job satisfaction is not a mediation between employee solidarity and desire to leave, but job satisfaction plays a mediating role between employee solidarity and work fatigue.
Copyright (c) 2024 Danang Sunyoto, Tri Nur Rohmah, Iwan Budiherwanto
Level of Consumer Trust in Purchasing Decisions at the Shopee Marketplace in Bandung City
With the growth of e-commerce, consumer trust has become a critical aspect in online transactions. However, increasing cases of online fraud, such as products that do not match the description, raise concerns about consumer trust. This raises the question of how trust affects purchasing decisions in marketplaces such as Shopee. The purpose of the research is to evaluate how consumers' trust in Shopee affects their purchasing decisions. This is important to understand in the context of increasing cases of online fraud, which could damage the reputation of e-commerce platforms. Quantitative methodology was used with data collection through a survey. Data processing was done using SPSS version 27 to analyze the relationship between consumer trust and purchasing decisions. The results showed a strong significant relationship between consumer trust and purchasing decisions at Shopee. It was found that 77.3% of the purchase decision variable could be explained through consumer trust, indicating that trust is the most important factor in e-commerce. The conclusion of this study is that in the competitive world of e-commerce, consumer trust in platforms like Shopee is very important. This means that Shopee and similar platforms must continuously strive to build and maintain consumer trust to ensure long-term success.
Copyright (c) 2024 Satria Adirama, Muhammad Dadi Priadi, Yuyun Yuniarsih
Analysis of Digital Marketing Utilization as a Media for Building Business Networks in Milan Food MSMEs
This study aims to determine the benefits of digital marketing as a medium for building business networks in Milan Food MSMEs. This research uses qualitative methods, the technical data analysis used in this research is by interviewing the business owner or owner of Milan Food. And get results that show that the role of digital marketing affects the development of the Milan Food business network. The business network is the key to success and has a very influential factor in the marketing of Milan Food. With digital technology, business people can look for opportunities with business strategies to make sales, the business strategy carried out is through marketing.
Copyright (c) 2024 Resya Dwi Marselina, Ajeng Ismil Fadillah, Rian Hendriawan, Intan Yulia Azzahra