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Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS)
Published by Universitas Prof. Dr. Moestopo
ISSN : -     EISSN : 27759601     DOI : https://doi.org/10.32509/mirshus.v1i1.4
Core Subject : Humanities, Education, Social,
Humanities Languange, Linguistic, Communication & Media Social Sciences
We thank God, the Almighty, who gives us the ability to develop science and technology, one of which is to increase the number of researches whose results can be published and read by the wider community, according to the needs of each problem, especially the issues that have a scientific basis, primarily Social, Humanities and Science, also other issues have come to the fore. In this case, Universitas Prof. Dr. Moestopo (Beragama) has published scientific papers of the research results of lecturers and students and scientific observers in the publication of an international journal with the name "Moestopo International Review on Social, Humanities, and Sciences" (MIRSHuS).
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2023)" : 6 Documents clear
FRAUD MINIMIZATION IN VIEW OF GOOD CORPORATE GOVERNANCE, OPERATIONAL EFFECTIVENESS AND RISK MANAGEMENT Zulhawati; Meiliyah Ariani; Minarni, Sarida
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.45

Abstract

Risk management disclosure is one of the company's responsibilities and is part of the management to reduce fraud Theavailability of good management in directing and regulating risk is the basis for each banking company as an effort to minimize bankruptcy To run a banking company running well, you should also carry out the rules of governance or good corporate governance well. The purpose of this study is to determine the effect of good corporate governance, operational effectiveness and risk management on fraud disclosure in employees working at Bank Negara Indonesia Harmoni Jakarta Branch. The research samples used in this study were 100 samples. The data used in this study are primary data. The analysis method in this study uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using the SPSS program. Based on the results in this study, it shows that good corporate governance and effectiveness do not produce positive and insignificant influences. Meanwhile, risk management has a positive and significant effect. This means that risk management is very important and influential in the disclosure of fraud in banking companies.
HOW IS THE PRACTICE OF HUMAN RESOURCES CONTRIBUTE TO CREATING CUSTOMER SATISFACTION? Marwan, Jubery
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.46

Abstract

This study aims to answer the practice of human resource contribution to creating customer satisfaction. Organizations need to develop and expand organizational structures that enable participatory decision-making. Interaction between members of the organization requires emotional intelligence to stimulate the emergence of new ideas in understanding the main tasks and functions of the organization. This study uses a Likert scale in a questionnaire to obtain primary data. Of the 180 lecturers and education staff surveyed, 168 respondents gave answers. The research results show that; 1) Individual ability, work professionalism, organizational commitment, and knowledge sharing do not contribute significantly to emotional intelligence directly. But work discipline contributes significantly to emotional intelligence directly; 2) Individual ability, work discipline, and organization commitment do not contribute significantly to consumer satisfaction directly. But work professionalism, and knowledge sharing contribute significantly to consumer satisfaction directly; 3) Emotional intelligence contributes significantly to customer satisfaction directly; and 4) Human resources (individual abilities, work professionalism, work discipline, organizational commitment, and knowledge sharing) indirectly contribute to creating consumer satisfaction.
COMPARISON OF ORTHODONTIC TREATMENT RESULTS WITH INVISALIGN AND FIXED APPLIANCE USING PEER ASSESSMENT RATING INDEX Pakpahan, Evie Lamtiur
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.47

Abstract

Malocclusion is defined as a condition that deviates from normal occlusion. Crowding is the most common malocclusion. Orthodontic treatment is a field of dentistry that plays an essential role in improving facial esthetics, function and stability of good treatment results. Orthodontic treatment offers several methods, such as conventional fixed orthodontic appliances and invisalign. The PAR index is an instrument used to measure deviations from ideal occlusion and to evaluate the results of orthodontic treatment quantitatively by comparing pre-and post-treatment dental models. Purpose: This study aims to compare the efficacy of orthodontic treatment results with invisalign and conventional fixed orthodontic appliances using the PAR Index. Methods: Analyzing databases such as Google Scholar, textbook, Elsevier, PubMed, and various national and international journal websites related to the title of this literature. The references have been selected based on relevant analysis and published in the last ten years, specifically from 2011 to 2021. Results: Based on the PAR index score, there were no significant differences in the efficacy of orthodontic treatment results with invisalign and conventional fixed orthodontic appliances. Conclusion: Both Invisalign and fixed appliances were able to improve the malocclusion. However, Invisalign may not be as effective as fixed appliances
EFFECTIVENESS OF USING VIDEO COMPARED TO OTHER MEDIA FOR DENTAL AND ORAL HEALTH EDUCATION Kusparmanto, Lukas; Yuditha, Solva
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.48

Abstract

Dental health education for children aims to introduce them to the world of dental health and address issues related to teeth. One of the recommended method is through video viewing, which can captivate children's attention, particularly when animated videos are used. This study analyzes the effectiveness of video viewing in improving target knowledge and compares it with other methods. This research involved analyzing national and international books and journals that explore the use of videos as a teaching tool for dental health education among elementary school-age children. Results show videos are highly effective in enhancing children's knowledge of proper teeth brushing. They outperform other methods such as flip charts, leaflets, and posters. When compared to alternative educational methods, videos are almost as effective as hand puppets. However, flip charts, leaflets, and posters remain viable options for dental and oral health education among elementary school children, as they have proven to be effective.
THE INFLUENCE OF COMPETENCY, AUDITOR ETHICS, AND INDEPEND-ENCE ON AUDIT QUALITY Kamil, Islamiah; Ariani, Meiliyah; Irawan , Indra Ade
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.49

Abstract

The concept of accounting and corporate financial reporting is an important aspect that has also been widely recognized by various parties, including the government, investors, creditors, and the public. The existence of the public accounting profession that was born and raised from the demands of the community to have an independent and competent accountant in examining the financial statements of a company. This study aims to determine the influence of auditor competence, ethics and independence on audit quality. The data used in this study is primary data in the form of questionnaires filled out by auditors working at Public Accounting Firms in the West Jakarta and South Tangerang areas. The population of this study is auditors working at Pub-lic Accounting Firms in West Jakarta & South Tangerang. The sample in this study was 100 respondents. Sampling using non-probability sampling method, namely convenience sampling and using multiple linear regression analysis using SPSS21. The results showed that competence had a significant effect on audit quali-ty, auditor ethics had a significant effect on audit quality and independence did not have a significant effect on audit quality.
URGENCY OF PARTNERS' BUDGETING IN MEDIATING WORK PROGRAMS ON MANAGERIAL PERFORMANCE Kurniawan, Shidiq Patria; Marwan, Jubery; Franky
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.50

Abstract

The output achievements and results of an activity or program are the work of the agency, as an effort to achieve the goals and objectives that have been set by the main tasks and functions of the agency. To achieve good performance, of course, proper strategic management is needed, so that if the organization's work program can be implemented into the budgeting of its activities, of course, it will influence and have a good impact on the organization's performance. The analytical method used is the analysis of direct and indirect effects (path analysis). The data source uses primary data which is carried out by taking samples directly from correspondents through filling out questionnaires. The results of the study obtained the following conclusions: (1) The work program does not affect partner budgeting. (2) Partner budgeting has a significant effect on managerial performance. (3) Work programs have a significant effect on managerial performance. (4) Work programs on managerial performance through partner budgeting have a significant effect and a positive impact.

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