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Journal of Education, Humaniora and Social Sciences (JEHSS)

jehss
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Published by Mahesa Research Center

ISSN : - EISSN : 26223740 DOI : https://doi.org/10.34007/jehss

Core Subject : Health, Social,

Health Professions Public Health Social Sciences

Journal of Education, Humaniora and Social Sciences (JEHSS), publish by Mahesa Research Center, for sources of information and communication for academics and observers about science and methodology. Published papers are the results of research, reflection, and actual critical studies with respect to the themes of social and humaniora: Philosophy, Law, History, Linguistics, Literature, Art, Psychology, Anthropology, Siciology, Cultural Studies, Ecology, Economics, Geography, Education, Social Politics, Governance, Public Administration and Communication. All papers are double blind peer-reviewed and published published in August, November, February and May.

Arjuna Subject : Profesi Kesehatan - Profesi Kesehatan (Lain-Lain)

Articles 1,297 Documents

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Pengaruh Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Nainggolan, Marcellino Ropinus; Sirait, Devi Ayu Putri
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2781

This study aims to examine the effect of tax incentives and litigation risk on accounting conservatism in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Accounting conservatism is a principle of prudence in financial reporting that helps prevent information manipulation and provides protection against economic uncertainty. Tax incentives are considered a motivation for companies to adopt conservative reporting to minimize tax burdens, while litigation risk encourages caution to avoid potential legal claims. A quantitative approach was employed using multiple linear regression analysis. Data were collected from annual financial reports using purposive sampling, resulting in 81 observations. Before regression testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that both tax incentives and litigation risk have a significant effect on accounting conservatism, both partially and simultaneously. Tax incentives have a positive effect, while litigation risk harms accounting conservatism. The adjusted R² value of 0.348 indicates that 34.8% of the variation in accounting conservatism is explained by the two variables. These findings highlight the importance of considering fiscal and legal factors in preparing reliable and accountable financial statements.

Peran Penting Housekeeping dalam Menjaga Kepuasan Tamu Hotel Patra Cirebon Purnomo, Pungky Dios; Rahayu, Enik
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2816

This study aims to examine the role of housekeeping services in enhancing guest satisfaction at Hotel Patra Cirebon. Quality housekeeping service is a crucial factor in creating a comfortable, clean, and pleasant stay experience. This research uses a descriptive qualitative approach with data collection techniques including questionnaires, in-depth interviews, and direct observations of housekeeping activities and guest perceptions. The findings reveal that guest satisfaction with housekeeping services is very high, with the majority of guests expressing great satisfaction with room cleanliness and the professional attitude of the staff. However, there are some concerns regarding service speed during peak occupancy periods. Supporting factors contributing to the success of these services include the consistent implementation of standard operating procedures (SOP), regular staff training, the use of modern equipment, and a responsive complaint handling system. The study concludes that strategic and professional management of housekeeping services not only enhances guest satisfaction and loyalty but also strengthens the image and competitiveness of Hotel Patra Cirebon in the hospitality industry. These findings provide practical recommendations for hotel management in designing sustainable service quality improvement strategies.

Identifikasi Kualitatif Pengetahuan dan Keberterimaan Pariwisata Berkelanjutan pada Wisatawan Wisata Bahari Gunungkidul Rahafuna, Muhammad Zumar; Rahmawati, Aneke
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2785

Artikel ini mengidentifikasi secara deskriptif pengetahuan dan keberterimaan wisatawan terhadap model pengembangan pariwisata berkelanjutan di kawasan wisata bahari Gunungkidul, Yogyakarta. Penelitian ini dilatarbelakangi oleh masalah utama yaitu model pengelolaan yang saat ini diterapkan cenderung pada model pariwisata massal. Teori utama yang digunakan sebagai landasan teoretis adalah pariwisata berkelanjutan Yazdi (2012) dan pengetahuan dan keberterimaan Dian et al. (2018). Data dikumpulkan melalui kuesioner yang disebarkan kepada 555 responden diempat pantai sampel: Krakal, Slili, Sadranan, dan Sundak. Data dianalisis secara deskriptif kualitatif. Data demografis menunjukkan bahwa objek wisata bahari adalah destinasi yang dapat diterima oleh seluruh kalangan. Secara umum wisatawan memiliki pengetahuan dan menerima model pengelolaan pariwisata berkelanjutan dengan rata-rata nilai yang sesuai jika diukur menggunakan teori terkait (rata-rata variabel >4,0 dan modus data ?setuju). Namun, ditemukan satu aspek kontradiktif pada dimensi kesejahteraan ekonomi yaitu wisatawan menyadari pentingnya peran pariwisata bagi ekonomi lokal (rata-rata variabel 4,20 dan distribusi mayoritas adalah setuju dan sangat setuju) tetapi ragu untuk mempraktikkannya (keberterimaan kesejahteraan ekonomi) dengan rata-rata variabel 3,95. Hasil ini memberikan pandangan penting untuk strategi pengelolaan pariwisata yang memberikan manfaat ekonomi setempat namun juga dapat diterima oleh pasar wisata bahari.

Manajemen Kualitas Housekeeping pada Hotel Berbasis Wisata Alam di Guci Tegal Sunarno, Sunarno; Rahayu, Enik
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2817

Penelitian ini bertujuan untuk mengkaji manajemen kualitas pelayanan housekeeping dalam mendukung reputasi hotel. Dengan menggunakan metode kualitatif, penelitian mengeksplorasi penerapan SOP, pelatihan staf, ketelitian pelaksanaan standar kebersihan, serta berbagai tantangan yang dihadapi oleh manajemen hotel. Hasil penelitian menunjukkan bahwa penerapan SOP yang ketat dan pelatihan rutin mampu mempertahankan standar kebersihan yang konsisten, sementara ketelitian dan penggunaan peralatan modern meningkatkan efektivitas kerja dan kepuasan tamu. Selain itu, keterbatasan jumlah staf pada musim puncak menjadi tantangan utama yang perlu diatasi melalui strategi manajemen sumber daya manusia yang adaptif. Interaksi yang ramah dengan tamu juga terbukti berkontribusi dalam membangun loyalitas pelanggan serta meningkatkan reputasi hotel. Penelitian ini memberikan rekomendasi untuk pengembangan pelatihan inovatif dan teknologi pendukung guna meningkatkan kinerja housekeeping secara berkelanjutan

Penerapan Prinsip Good governance dalam Sistem Pelayanan Publik Berbasis E-government di Rumah Sakit Haji Kota Medan Zsazsa, Cut Sah Kha Mei; Dewi, Ratna Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2800

This article aims to analyze the application of Good governance principles in the E-government-based public service system at the Medan City Hajj Hospital. This study uses a qualitative descriptive approach, with data collection techniques through literature studies, direct observation, and in-depth interviews. Informants were selected purposively, consisting of the head of the server installation, computer operators, medical personnel, and health workers. The results of the study indicate that the application of Good governance principles in the E-government-based public service system at the Medan City Hajj Hospital has been running optimally, indicated by the fulfillment of three main indicators of Good governance principles: transparency, accountability, value for money, which have been reflected in the practice of accountable and efficient public services. In the aspect of public services, indicators such as public service, namely friendliness of officers, timeliness of completion, service costs, comfort, speed of service, fairness in service, clarity of officers, and service schedules have also been applied consistently and effectively. Meanwhile, the application of E-government shows a significant role in strengthening the governance system, especially in improving the quality of services, creating a competitive work environment, appreciating innovation, and achieving operational efficiency. This shows a strong integration between E-government and the principles of Good governance in supporting public services in the health sector.

Dampak Penarikan AS dari Perjanjian Paris bagi Perempuan: Perspektif Ekofeminisme Saina, Awanis; Paksi, Arie Kusuma
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2736

Perubahan iklim merupakan tantangan multidimensional yang berdampak tidak merata, khususnya terhadap perempuan di negara berkembang. Penarikan Amerika Serikat dari Perjanjian Paris pada masa pemerintahan Donald Trump memperburuk kerentanan ini dengan melemahkan arsitektur pendanaan iklim global, terutama Green Climate Fund (GCF). Penelitian ini menggunakan metode kualitatif dengan pendekatan Critical Discourse Analysis (CDA) dan kerangka teori ekofeminisme untuk menganalisis keterkaitan antara eksploitasi lingkungan dan penindasan perempuan dalam sistem patriarki dan kapitalisme global. Hasil penelitian menunjukkan bahwa absennya komitmen AS mengurangi akses perempuan terhadap program adaptasi, mempersempit keterlibatan mereka dalam pengambilan keputusan, serta mengabaikan pengetahuan ekologis lokal yang dimiliki perempuan. Studi kasus di Kalimantan Tengah mengungkap dampak konkret berupa gagal panen, kehilangan pendapatan, terbatasnya akses bantuan pasca-bencana, dan pelembagaan ketidakadilan gender dalam tata kelola iklim. Temuan ini menegaskan bahwa krisis iklim bukan fenomena netral gender, melainkan cerminan struktur kekuasaan global yang eksklusif. Oleh karena itu, kebijakan iklim perlu bersifat transformatif, interseksional, dan menempatkan perempuan sebagai subjek pengetahuan serta aktor utama dalam agenda keberlanjutan yang adil secara ekologis dan sosial.

Pengaruh Insentif Finansial terhadap Kinerja Karyawan UMKM Mie Gacoan di Ungaran Dakhi, Berlian; Yuliamir, Henry
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2813

This study aims to analyze the influence of financial incentive strategies on improving human resource (HR) performance at the Mie Gacoan Ungaran MSME. The main issues addressed are fluctuations in work motivation and instability in employee productivity. The research method used was a qualitative case study approach. Data were collected through in-depth interviews and participant observation with eight informants: the owner, operational manager, supervisor, and employees. The data analysis technique used the Miles and Huberman interactive model. The results indicate that daily and weekly bonuses, attendance allowances, overtime pay, and customer review-based incentives have a positive effect on improving employee morale and service quality in the short term. However, extrinsic incentives are not able to foster sustainable internal motivation. This research's conceptual contribution enhances understanding of the limitations of financial incentive strategies when not accompanied by non-financial approaches such as work recognition and career development. This study recommends the development of an integrated reward system that balances financial and non-financial aspects to improve HR performance at MSMEs.

Pelayanan dan Tata Kelola Sampah di Kawasan Perkotaan: Studi Kasus Kecamatan Medan Baru Abdilla, Irfan; Irmayani, Tengku; Ridho, Hatta
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2715

The problem of waste management in urban areas is a complex challenge and requires a responsive and participatory approach to governance. This study aims to evaluate the quality of waste management services and the effectiveness of the policy of delegating authority to the sub-district head in Medan Baru District, Medan City. Using a qualitative descriptive approach, data was collected through in-depth interviews, field observations, and documentation. The results of the study show that waste management services still face various obstacles, especially in the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. Limited facilities and infrastructure, irregular transportation schedules, low response to complaints, lack of officer training, and lack of an empathetic approach are the main obstacles. On the other hand, the delegation of authority has not been fully supported by institutional capacity, inter-agency coordination, and adequate community participation. This research emphasizes the importance of institutional strengthening, increasing operational capacity, and active community involvement in realizing effective and sustainable waste management at the sub-district level.

Pengaruh Karakteristik Individu, Komitmen Organisasi, dan Organizational Citizenship Behavior (OCB) terhadap Kinerja Pelatih Keterampilan Menjahit LPK Hartati, Henny Susilo Retno; Supriyadi, Andhi; Guritno, Bambang
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2825

Peran pelatih keterampilan memiliki kontribusi penting dalam meningkatkan kemampuan menjahit peserta pelatihan sebagai persiapan kerja di berbagai pabrik garmen di Kabupaten Semarang. Kinerja pelatih keterampilan dipengaruhi oleh beberapa faktor, di antaranya karakteristik individu, komitmen organisasi, dan sikap organizational citizenship behavior (OCB). Penelitian ini bertujuan mengevaluasi sejauh mana ketiga faktor tersebut berpengaruh terhadap kinerja pelatih keterampilan dalam mendukung keberhasilan program pelatihan. Karakteristik individu yang baik, komitmen organisasi yang kuat, serta OCB yang positif diyakini dapat meningkatkan efektivitas pelatihan dan pencapaian tujuan program. Penelitian ini menggunakan metode kuantitatif dengan melibatkan seluruh populasi, yaitu 88 pelatih keterampilan. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil analisis, yang diperoleh melalui uji t dan uji F, menunjukkan bahwa karakteristik individu, komitmen organisasi, dan OCB berpengaruh positif dan signifikan terhadap kinerja pelatih keterampilan, baik secara parsial maupun simultan. Temuan ini menegaskan bahwa penguatan aspek personal dan organisasional pada pelatih keterampilan menjadi kunci keberhasilan dalam meningkatkan kualitas pelatihan dan kesiapan kerja peserta.

Pengaruh Karakteristik Pekerjaan, Disiplin Kerja, dan OCB terhadap Kinerja Pegawai DPMPTSP Kabupaten Semarang Wardono, Tino Indra; Supriyadi, Andhi; Kuntariningsih, Apri
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2818

Kinerja pegawai merupakan hasil dari aktivitas individu atau kelompok dalam organisasi berdasarkan wewenang dan tanggung jawab untuk mencapai tujuan organisasi. Salah satu lembaga pemerintahan di Kabupaten Semarang adalah Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP), yang bertanggung jawab atas perencanaan, pengkoordinasian, pembinaan, pengawasan, pengendalian, dan evaluasi pelayanan serta perizinan terpadu. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pekerjaan, disiplin kerja, dan organizational citizenship behavior (OCB) terhadap kinerja pegawai DPMPTSP Kabupaten Semarang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel diambil secara sensus sebanyak 82 pegawai. Pengumpulan data dilakukan melalui kuesioner dan wawancara, dengan data primer dan sekunder yang kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa karakteristik pekerjaan, disiplin kerja, dan OCB berpengaruh positif dan signifikan terhadap kinerja pegawai. Artinya, semakin baik karakteristik pekerjaan yang dirasakan pegawai, semakin tinggi kedisiplinan, dan semakin kuat perilaku OCB yang ditunjukkan, maka kinerja pegawai juga meningkat. Temuan ini menekankan pentingnya pengelolaan aspek internal organisasi untuk mendukung peningkatan kinerja pegawai secara berkelanjutan.

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Agung Suharyanto

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Perumahan Griya Nafisa 2, Blok A No 10, Jalan Benteng Hilir Titi Sewa, RT 06, Dusun XVI Flamboyan, Kecamatan Percut Sei Tuan, Deli Serdang, 20371, Sumatera Utara, Indonesia

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