JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) has main objective which is to cater an intellectual platform for the international scholars. JHSSB aims to promote interdisciplinary studies in business and social science and become the leading journal in humanities, social science and business in the world. The JHSSB journal publishes research papers in the fields of management, marketing, finance, economics, banking, accounting, human resources management, international business, hotel and tourism, entrepreneurship development, business ethics, international relations, law, development studies, population studies, Social and political science, history, journalism and mass communication, corporate governance, cross-cultural studies, public administration, psychology, philosophy, sociology, women studies, religious studies, social welfare, anthropology, linguistics, Literature, Art, Anthropology, Ecology, Geography, Education, Governance, Public Administration. and so on. All manuscripts are double-blinded peer reviewed.
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322 Documents
<![CDATA[THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS STRATEGY AND WORK MOTIVATION ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS : (Survey of Retail Store Management Employees at Palembang Square Mall) ]]>
<![CDATA[Tampubolon, Enggal Marito Yuliarti]]>;
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Sari, Rafika]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/jhssb.v2i4.722
<![CDATA[This study aims to analyze and describe the effects of Accounting Knowledge, Business Strategy, and Work Motivation on the Quality of Management Accounting Information Systems for retail store employees at Palembang Square Mall, Palembang City. The sampling technique used is simple random sampling. The data analysis technique employed in this research is multiple linear regression analysis, processed using the SPSS software application version 26.0. The data for this research consists of 38 respondents, obtained from retail store employees in Palembang Square Mall, Palembang City. The findings of this research indicate that Accounting Knowledge, Business Strategy, and Work Motivation have a positive and significant effect on the Management Accounting Information Systems and the utilization of Management Accounting Information Systems. All three factors (Accounting Knowledge, Business Strategy, and Work Motivation) exhibit positive and significant effects on the Management Accounting Information System, either partially or simultaneously.]]>
<![CDATA[THE INFLUENCE OF ENTREPRENEURSHIP KNOWLEDGE AND FAMILY ENVIRONMENT ON ENTREPRENEURIAL INTEREST OF 11TH GRADE STUDENTS AT SMK NEGERI 10 JAKARTA ]]>
<![CDATA[Mulya, Rika Noviana]]>;
<![CDATA[Purwana, Dedi]]>;
<![CDATA[Usman, Osly]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
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DOI: 10.55047/jhssb.v2i4.729
<![CDATA[This study aimed to examine the influence of Entrepreneurship Knowledge and Family Environment on Interest in Entrepreneurship among Class XI students at SMKN 10 Jakarta. The research utilized a survey method with a quantitative approach to collect data from a population of 246 students. A probability sampling technique with the Slovin formula was applied, resulting in a sample of 154 students. Data analysis was performed using validation and reliability tests with IBM SPSS software version 24. The study findings revealed significant results. Firstly, a positive and significant correlation was found between Entrepreneurship Knowledge and Interest in Entrepreneurship, indicating that higher levels of knowledge in entrepreneurship positively impact students' interest in entrepreneurial activities. Secondly, the Family Environment demonstrated a positive and significant influence on Interest in Entrepreneurship, suggesting that a supportive and encouraging family environment contributes to students' inclination towards entrepreneurship. Lastly, the combined effect of Entrepreneurship Knowledge and Family Environment showed a significant influence on Interest in Entrepreneurship, emphasizing the importance of both factors in fostering students' interest in entrepreneurial pursuits. These results provide valuable insights for educators and policymakers to design effective strategies that promote entrepreneurship among students. Encouraging the acquisition of entrepreneurship knowledge and fostering a supportive family environment may significantly enhance students' interest and readiness to engage in entrepreneurial ventures.]]>
<![CDATA[THE INFLUENCE OF AUTHORITATION LEADERSHIP, LOYALTY AND TRAINING ON EMPLOYEE PERFORMANCE: (Study on Restaurant Mie Aceh Titi Bobrok) ]]>
<![CDATA[Natasya, Siti]]>;
<![CDATA[Harahap, Kartini]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
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DOI: 10.55047/jhssb.v2i4.745
<![CDATA[In the realm of organizational management, leadership styles play a crucial role in shaping employee performance and outcomes. One such leadership style is the autocratic approach, characterized by centralized decision-making and hierarchical control. Loyalty and training also emerge as significant factors contributing to an employee's overall performance. Loyalty fosters a sense of commitment and dedication to the organization, while training enhances skills and knowledge, ultimately impacting employee effectiveness. This study aims to investigate the impact of autocratic leadership style, loyalty, and training, both partially and simultaneously, on employee performance at Titi Bobrok Aceh Noodle Restaurant. Using quantitative research, it explores relationships among these factors within a sample of 32 respondents, employing primary and secondary data analysis. The methodology encompasses validity tests, multiple linear analysis, and determination tests, revealing autocratic leadership's positive but insignificant effect, and loyalty and training's significant impacts on performance. Together, these factors notably influence performance, reflected by an R value of 0.938 and 86.6% performance variability attribution. Unexplored variables account for the remaining 13.4%.]]>
<![CDATA[THE INFLUENCE OF SALARY AND HEALTH FACILITIES ON EMPLOYEE LOYALTY PT BINA INSAN KAMIL INDONESIA EAST JAKARTA ]]>
<![CDATA[Ningrum, Dwi Febia]]>;
<![CDATA[Nurminingsih]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
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DOI: 10.55047/jhssb.v2i4.755
<![CDATA[In today's competitive business landscape, employee loyalty and well-being are pivotal factors influencing organizational success. PT. Bina Insan Kamil Indonesia, situated in East Jakarta, operates within an environment where retaining skilled and motivated employees is essential. Employee loyalty, often impacted by compensation and workplace amenities, holds the potential to shape the company's performance and overall work culture. The primary goal of this study is to examine the impact of salary on employee loyalty, the relationship between salary and health facilities, and the correlation between health facilities and employee loyalty at PT. East Jakarta Kamil Indonesian Civil Society Development. This study employs a quantitative research approach, viewing reality as measurable and causal, aligned with positivism. Smart Equation Models based on Partial Least Square (PLS) are used for analysis, accommodating various data types and smaller sample sizes. The study covers all PT Bina Insan Kamil Indonesia employees (60 individuals) from February to April 2020, utilizing non-probability total sampling, while data collection involves the Likert scale. The outcomes unveiled significant findings: health facilities wield a substantial impact on employee loyalty at PT. Bina Insan Kamil Indonesia, supported by a T-Statistic test result of 2.323. Similarly, salary demonstrates a notable influence on health facilities, evident from a T-Statistic test result of 225.574. However, the study did not detect a significant effect of salary on employee loyalty, with a T-Statistic test result of 1.823. The study's findings contribute insights into the relationship between salary, health facilities, and employee loyalty in the context of PT. Bina Insan Kamil Indonesia.]]>
<![CDATA[THE INFLUENCE OF COMPENSATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT CV MORA SENTOSA EAST JAKARTA ]]>
<![CDATA[Astuti, Febri Widya]]>;
<![CDATA[Indrajaya, Titus]]>;
<![CDATA[Nurminingsih]]>;
<![CDATA[Kwarnanto]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
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DOI: 10.55047/jhssb.v2i4.762
<![CDATA[Effective employee performance plays a pivotal role in an organization's success, directly shaping overall productivity and efficiency. This study delves into the connection between compensation, work environment, and employee performance within CV Mora Sentosa, located in East Jakarta. Quantitative research involving a sample of 40 participants was conducted. The findings highlight a significant and positive correlation between compensation and the work environment (T-Statistic = 81.909, p < 0.05). It is worth noting that while compensation alone does not exert a significant impact on employee performance (T-Statistic = 0.108, p > 0.05), a positive work environment does indeed wield a remarkable influence on employee performance (T-Statistic = 8.685, p < 0.05). This research underscores the pivotal role of cultivating a positive work environment to bolster employee performance. Such insights can serve as a guiding light for organizations aiming to deploy strategies that optimize both compensation and work environment variables. By doing so, organizations stand to enhance overall employee performance, thus fostering a path to greater organizational triumph.]]>
<![CDATA[THE INFLUENCE OF PROFESSIONAL ETHICS, EMOTIONAL INTELLIGENCE AND PROFESSIONALISM ON THE DECISION MAKING OF GIVING AUDITOR OPINION: (Case Study at KAP Registered in the Ministry of Finance and Located in Tangerang City) ]]>
<![CDATA[Maryati]]>;
<![CDATA[Jelanti, Desi]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
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DOI: 10.55047/jhssb.v2i4.763
<![CDATA[In the current business landscape, the credibility of financial reporting relies heavily on the integrity of auditors and their decision-making processes. This study aims to examine and analyze about the effect of professional ethics, emotional intelligence and professionalism on the decision making of giving auditor opinion. The type of research used in this study is multiple linear regression analysis. The research was conducted using primary data obtained through distributing questionnaires to independent auditors who work at Public Accounting Firms registered with the Ministry of Finance and having an address in Tangerang City. The sampling method in this study used convenience sampling with the sample result obtained in this study as many as 4 Public Accounting Firms. Data analyze using descriptive statistics, classical assumption test and hypothesis testing. Based on the testing result was found professional ethics, emotional intelligence and professionalism simultaneously influence the decision making of giving auditor opinion. Calculation of R2 yields 75,4%, it means there are 24,6% who explain by other variables outside this study. Based on the partial test result, it was found independent variable (professional ethics, emotional intelligence and professionalism) had an effect on the dependent variable, the decision making of giving auditor opinion.]]>
<![CDATA[THE EFFECT OF AUDIT DELAY, AUDIT TENURE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING: (Empirical Study of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2021) ]]>
<![CDATA[Loviera, Windy]]>;
<![CDATA[Akhsani, Novi]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST ]]>
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DOI: 10.55047/jhssb.v2i4.764
<![CDATA[In the realm of corporate governance and financial reporting, the relationship between companies and auditors plays a pivotal role. Auditors, as independent third parties, examine a company's financial records to ensure accurate reporting. Auditor switching, the act of a company changing its external auditor, is influenced by factors like audit delay (the time between year-end and audit report issuance), audit tenure (the duration of auditor-company engagement), and financial distress (companies facing financial difficulties). The Indonesia Stock Exchange (IDX) hosts a diverse array of Indonesian companies, including those in the Food and Beverage sector. This study aims to examine the impact of Audit Delay, Audit Tenure, and Financial Distress on Auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study's target population consists of companies within the Food and Beverage sector that are listed on the IDX during the specified period. The sampling technique employed in this research is purposive sampling, resulting in a selection of 10 sample companies over a five-year period, thus providing a dataset of 50 observations. Data analysis employs logistical analysis. The study's findings reveal that, when considered individually, the Audit Delay variable does not significantly influence Auditor Switching. However, Audit Tenure does have an impact on auditor switching, while Financial Distress does not. When analyzed collectively, the variables Audit Delay, Audit Tenure, and Financial Distress demonstrate a significant combined influence on Auditor Switching.]]>
<![CDATA[THE INFLUENCE OF INTERNAL COMMUNICATION AND TEAMWORK ON EMPLOYEE PERFORMANCE IN THE MICROWAVE DISMANTLE PROJECT DIVISION PT. PANCA KARSA SEJAHTERA BEKASI CITY ]]>
<![CDATA[Sari, Melur]]>;
<![CDATA[Indrajaya, Titus]]>;
<![CDATA[Nurminingsih]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER ]]>
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DOI: 10.55047/jhssb.v3i1.770
<![CDATA[Within PT. Panca Karsa Sejahtera, specifically the Division Project Dismantle Microwave, recurrent challenges have surfaced including one-sided communication from superiors to subordinates, fragmented team responsibilities becoming individual tasks, and dwindling work targets. Addressing these concerns, this study aims to investigate the relationship of internal communication, teamwork, and employee performance. This study was conducted in Bekasi City, which employs a quantitative approach with total sampling of 100 respondents and employed Structural Equation Modeling (SEM) using smartPLS Version 3 for analysis. Findings reveal that while internal communication positively influences employee performance, its statistical significance is limited. In contrast, teamwork significantly and positively impacts employee performance, while internal communication also significantly enhances teamwork. Effective internal communication is advised for streamlined workflow, and optimizing employee performance requires tailored skill training. Encouraging teamwork through training and active participation is recommended for improved performance. This study offers actionable insights for refining operations and elevating employee performance in the Division Project Dismantle Microwave.]]>
<![CDATA[IN LIGHT OF THE CURRENT ECONOMIC STATUS: DO BOARD CHARACTERISTICS AND RISK MANAGEMENT COMMITTEES PROMOTE FIRM PERFORMANCE IN SAUDI ARABIA? ]]>
<![CDATA[Alabdullah, Tariq Tawfeeq Yousif]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER ]]>
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DOI: 10.55047/jhssb.v3i1.790
<![CDATA[The current study aimed to investigate the impact of corporate governance mechanisms on the profitability of listed companies within the Saudi Stock Exchange (SSE). The methodology involved data collection from the SSE for the fiscal year 2021, with a research sample comprising 60 corporations. The study's independent variables encompassed the size of the board of directors, frequency of board meetings, and the presence of risk management practices. The dependent variable was corporate performance, as indicated by the return on assets (ROA). To enhance the evaluation of the relationship between the independent variables and the dependent variable, the study also incorporated a control variable - the size of the corporation. The study's findings unveiled that a larger board size had a positive impact on the performance of Saudi corporations. Furthermore, both an increased frequency of board meetings and the implementation of risk management practices exhibited positive effects on corporate performance. This research contributes significantly by exploring the direct influence of board size, board meeting frequency, and risk management practices on the performance of SSE-listed companies. The study's novelty lies in its comprehensive examination of these specific corporate governance mechanisms and their correlation with return on assets.]]>
<![CDATA[THE INFLUENCE OF MARKETING MIX ON CUSTOMER SAVING DECISIONS AT BPRS AMPEK ANGKEK CANDUNG WEST PASAMAN BRANCH ]]>
<![CDATA[Ningsih, Vivi Kurnia]]>;
<![CDATA[Budiman, Fajar]]>;
<![CDATA[Eriawati, Yossi]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER ]]>
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DOI: 10.55047/jhssb.v3i1.797
<![CDATA[The evolution of Islamic financial institutions and the intensifying competition between Islamic and conventional financial entities in garnering public interest for savings and fundraising, it is foreseeable that Islamic financial institutions might encounter challenges. These challenges are intrinsic to the intricate processes of creating, conveying, and delivering value to customers, as well as effectively managing customer relationships for mutual organizational and stakeholder benefits. The objective of this research is to ascertain the impact of the marketing mix on the decision-making process regarding savings at BPRS Ampek Angkek Candung West Pasaman Barat. Employing a quantitative approach along with statistical methodologies, this study investigates the interplay between the Marketing Mix (X) and Customer Decisions (Y), with 96 respondents participating. The outcomes of the hypothesis testing reveal a significance value of 0.017, which is lower than the predefined significance level (α) of 0.05 (0.017 < 0.05). This statistical finding substantiates the existence of a substantial relationship between the marketing mix and the choice to save at BPR Syariah Ampek Angkek Candung West Pasaman Barat. Consequently, it can be inferred that the marketing mix significantly contributes to the decision-making process regarding savings. This research underscores the pivotal role of strategic marketing practices in influencing customers' decisions to engage in savings activities within the context of Islamic financial institutions.]]>
