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JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
Published by Transpublika Publisher
ISSN : -     EISSN : 28100832     DOI : https://doi.org/10.55047/jhssb
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 322 Documents
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Analyzing Consumption Patterns of Low-Income Households Receiving Direct Cash Assistance from Village Funds (BLT-DD): Evidence from Labuan Lelea Village, Donggala District Ma’rifah, Nur Ainun; Yunus, Santi; Jokolelono, Eko; Yunus, Rita; Rahman, Failur
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1768

Abstract

Despite receiving Direct Cash Assistance from Village Funds (BLT-DD), low-income households in Labuan Lelea Village, Donggala Regency, continue to struggle with meeting their basic living needs. They have a limited understanding of how the assistance is divided between expenses for food and other necessities. This research aims to analyze the Consumption Patterns of Low-Income Households Receiving Direct Cash Assistance from Village Funds in Labuan Lelea Village, Donggala Regency using Poverty Gap Index Analysis. The research employs descriptive methods with quantitative and qualitative approaches. This study uses the poverty gap index (Poverty Gap Index-P1) analysis method. The research sample consists of 30 respondents receiving BLT-DD (Direct Cash Assistance from Village Funds) who are outside the Integrated Social Welfare Data (DTKS) or are unregistered. Data collection methods used in this research include literature study through written document collection, particularly documents, articles, scientific works, books, survey methods, and interview methods. The research results show that the expenditure pattern of 30 households receiving BLT Village Fund assistance is used more for food at 70.20 percent while non-food items only account for 29.80 percent. This indicates that BLT assistance funds are primarily used to fulfill basic needs in the form of food, which is characteristic of low-income households where most income or assistance received is focused on meeting daily basic needs, especially food consumption. This research suggests strengthening productive economic programs such as skills training and business capital assistance. Regular evaluation is also needed to ensure proper targeting and program effectiveness in reducing poverty.
Examining the Influence of Career Motivation, Financial Rewards, and Student Perceptions on Public Accounting Career Interest: A Study of Accounting Students in Lamongan Regency Lazuardi, Yanuar; Rofiqoh, Izzatul
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1782

Abstract

Public accountants are a profession that plays an important role in ensuring transparency and accountability of financial reports through the provision of audit services, tax consultations, and other financial services independently to clients, both individuals and companies. This profession offers challenges as well as promising career opportunities, especially for graduates of accounting study programs. This study aims to investigate the influence of career motivation, financial rewards, and student perceptions on students' interest in becoming public accountants. The research utilized a quantitative methodology based on primary data collection. The data were gathered using survey questionnaires administered to 100 accounting students from Lamongan Regency, who were chosen through purposive sampling techniques. The method of analysis utilized was the use of multiple linear regression in combination with IBM SPSS 25 software. Findings suggest that factors such as career motivation, financial incentives, and student viewpoints play a crucial role in shaping the career interests of individuals pursuing a career in public accounting, both individually and collectively.
Analysis of the Effectiveness and Efficiency of Regional Financial Management of Sigi Regency for the Period 2020-2024 Fitra, Fitra; Herman Jaya, Andi; Sading, Yunus; Paembonan, Laendatu; Musdayati, Musdayati
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1785

Abstract

Regional financial management plays a pivotal role in attaining development objectives and enhancing community welfare particularly in fledgling regions like Sigi Regency. Regional governments' fiscal performance gets thoroughly evaluated via wonky effectiveness and efficiency metrics quite essential for assessing resource management skills and revenue goals. The goal of this research is to evaluate the financial performance of Sigi Regency. The study utilised secondary data from the Sigi Regency APBD for the 2020-2024 budget cycle. In order to assess the financial effectiveness and efficiency of the region, the analysis method involved calculating the Effectiveness Ratio and Financial Efficiency Ratio. The findings indicate that, on the whole, the financial effectiveness ratio of Sigi Regency during the 2020-2024 period has reached a highly effective level. This suggests that the local government of Sigi Regency has effectively managed to achieve the expected Regional Original Revenue (PAD), thereby maximising the potential of PAD to support the region's development. Meanwhile, the financial efficiency of Sigi Regency from 2020 to 2024 generally remained at a lower and less efficient level. This indicates that the ratio of revenue to expenditure was not optimal. Even during the periods of 2020, 2021, 2022, and 2024, the efficiency ratio exceeded 100 percent.
Decision-Making Roles and Workplace Interpersonal Conflict in an Organizational Setting in Mandaue City Pagatpat, Philip Jun Atty; Polinar, Mark Anthony N.
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1787

Abstract

The purpose of this study is to investigate how decision-making responsibilities are perceived, as well as how interpersonal conflict is perceived in the workplace. The study used the descriptive-correlational research design and identified respondents in the organization using a purposive sampling technique for data collection. The study employed simple frequency and percentage, weighted mean, the Chi-Square Test of Independence, and the T-test for independent samples to analyze the collected data. The study's findings revealed that employees in the various departments highly perceived the four Mintzberg decision-making roles: entrepreneurial decision-making, disturbance handling, resource allocating, and negotiator decision-making, with entrepreneurial decision-making being the most prevalent among managers and as perceived by the respondents. The results also revealed that interpersonal conflicts at work are unavoidable, particularly in situations of interdependence, disagreement, interference, and negative emotions, with interdependence being the most visible and felt type of interpersonal conflict in the workplace. Additionally, a positive association was found between the respondents' years of employment and the interpersonal conflict at work regarding negative emotions. It was also discovered that there is a significant positive difference in the perception among employees of the manager's decision-making roles and the workplace interpersonal conflict. The study found that employees see interpersonal disputes as subjective but view managers' decision-making as objective. Managers can help resolve these conflicts, boosting productivity and communication among coworkers. While disputes are common, managers must improve policies and decision-making processes to mitigate and resolve conflicts effectively.
The Influence of Communication and Work Environment on Employee Performance in District Government Offices Sari, Iva Puspita; Syahputra, Erwin; Saputra, Beny Mahyudi; Dewi, Anita Sumelvia
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1807

Abstract

Understanding the major determinants of employee performance is essential for effective organizational management, especially in public sector organizations where the welfare of the community is directly impacted by service quality. Employee productivity and organizational effectiveness are known to be significantly influenced by communication and the work environment. The main aim of this study is to investigate the influence of Communication and Work Environment on Employee Performance at the Gurah District Office in Kediri Regency. This research focuses on variables such as communication (X1), work environment (X2), and employee performance (Y). The research methodology involves gathering data through interviews, observations, literature reviews, and surveys, using a quantitative approach. Several tests are carried out to analyse the data, including validity testing, reliability testing, classical assumption testing, multiple linear regression testing, t-testing, f-testing, and calculation of the coefficient of determination. The research in question utilised a thorough sampling method, encompassing all 36 employees at the Gurah district office based on the study's findings. Data analysis was conducted using SPSS 25.0 software with a significance level of 0.05. The results revealed that Communication (X1) had a significant effect on employee performance with a p-value of 0.032, which is below the 0.05 threshold. Similarly, Work Environment (X2) demonstrated a significant influence on employee performance with a p-value of 0.005, also below the significance level. These findings confirm that both communication and work environment significantly impact employee performance at the Gurah District Office in Kediri Regency.
Accountability Practices in Pacalang: An Ethnomethodological Study Suryantari, Eka Putri; Wiagustini, Ni Luh Putu; Sudana, I Putu; Rasmini, Ni Ketut
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1791

Abstract

Aside from its main duty as a security unit in a banjar (a traditional Balinese neighborhood), a pacalang carries out an additional task. The pacalang also plays an active role in collecting contributions for land management in the neighborhoods of the city of Denpasar. In connection with this additional task, the pacalang practices financial accountability. The question in this research is how does a pacalang understand accountability in relation to the implementation of this task. As a traditional organization at the neighborhood level, the pacalang is oriented towards maintaining security and public order in its area, but they have an additional task of collecting financial contributions. The aim of this research is to reveal and explore the deeper meaning in the understanding and practice of accountability on the part of the pacalang. This research was conducted using an ethnomethodological approach; the data were collected by conducting interviews, observations, and compiling documentation. Research data analysis was carried out using the Garfinkel approach. This research has resulted in the results of the meaning and interpretation of accountability practices, especially financial accountability that is carried out by a person who is in charge of a pacalang unit. The main implication of this research that more task to the pacalang, the more financial accountability will be applied on top of the other types of accountability implications and the contribution of this study is that it provides richness to the most recent theory of accountability practices within an ethnic group.
The Influence of Brand Ambassador, Viral Marketing, and Brand Awareness on the Purchase Decision of Korean Skincare Products among University Students Mawaddah, Siti; Siregar, Onan Marakali
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1805

Abstract

This research aims to explore how brand ambassadors, viral marketing, and brand recognition impact the buying choices of COSRX skincare items among college attendees in Medan. The study is motivated by the increasing craze for South Korean skincare in Indonesia, particularly among young people. COSRX, a leading K-beauty brand, has leveraged modern marketing strategies including celebrity endorsements and viral digital campaigns to strengthen its brand presence. A quantitative, associative research approach was employed, involving 100 student respondents in Medan who had purchased COSRX products. The study utilised a non-probability sampling method and gathered data through questionnaires, backed by a review of existing literature. Various analytical techniques, such as validity and reliability testing, tests of classical assumptions, multiple linear regression, and hypothesis testing (including t-tests, F-tests, and R²) were employed. The results suggest that brand ambassador, viral marketing, and brand awareness each have a positive and significant impact on consumers' purchasing choices. Significance was observed in the t-tests for brand ambassador (t = 5.462, p < 0.05), viral marketing (t = 4.710, p < 0.05), and brand awareness (t = 4.812, p < 0.05). Furthermore, the F-test indicated a substantial combined effect (F = 40.524, p < 0.05). The coefficient of determination (R²) stood at 55.6%, revealing that these three variables collectively explain more than half of the variation in purchase decisions, leaving 44.4% to be influenced by factors not considered in the study.
The Influence of Work Conflict, Workload and Work Environment on Performance Among Outsourced Hospital Employees Nurcahyo, Indra; Syahputra, Erwin; Saputra, Beny Mahyudi; Dewi, Anita Sumelvia
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1811

Abstract

Outsourced healthcare employees encounter specific obstacles that can have a substantial influence on their performance, such as work conflicts, high workloads, and unsatisfactory working conditions. Understanding these aspects is critical for healthcare management in order to provide quality services and maintain employee well-being. This study delves into the impact of work conflict, workload, and work environment on the productivity of contracted workers at Bhayangkara Hospital in Kediri. The research evaluates work conflict (X1), workload (X2), and work environment (X3) as factors that can affect the performance of employees, with employee performance (Y) being the key variable under consideration. A quantitative approach was employed, utilizing interviews, observations, literature review, and questionnaires for data collection. The analytical methods included validity and reliability testing, classical assumption testing, multiple linear regression, t-tests, f-tests, and determination coefficient analysis. The research used a saturated sampling technique, encompassing all 96 non-medical outsourcing employees at Bhayangkara Hospital, Kediri. The analysis suggests that the workload factor has a significant impact on employees' performance, with a significance level of 0.041, which is less than 0.05. Similarly, the workload variable also has a notable influence, with a significance level of 0.000, still less than 0.05. Additionally, the work environment component plays a significant role in affecting employee performance, with a significance level of 0.038, below the 0.05 threshold.
Analysis of Factors Affecting the Income of Rice Paddy Farmers in Rural Farming Communities Jamiludin, Jamiludin; Paembonan, Laendatu; Parinding, Kalvin; Jaya, Andi Herman; Paskual, Meity Ferdiana
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1828

Abstract

This research examines how various factors including farm size, years of agricultural experience, and expenses for seeds, fertilizers, pesticides, and labor impact the earnings of rice cultivators in Nambaru Village, located in South Parigi District, Parigi Moutong Regency. The study employs a quantitative descriptive methodology and was carried out between February and March 2025, gathering data from 60 participants in Nambaru Village. The investigation utilized both primary and secondary data sources. Primary information was collected through direct observation and interviews using questionnaires, while secondary data came from governmental agencies and academic sources, including the Central Statistics Agency (BPS), Department of Food Crops, and Agricultural Extension Services. The analytical approach employed multiple linear regression techniques. Findings reveal that rice farmers in Nambaru Village earn an average of Rp 24,661,676 per hectare during a standard growing season, achieving an efficiency ratio of 3.03 based on Revenue-to-Cost (R/C) analysis. The study demonstrates that when considered together, all six factors namely farm size (X1), agricultural experience (X2), seed expenses (X3), fertilizer costs (X4), pesticide expenditures (X5), and labor costs (X6) collectively show a positive and statistically significant relationship with farmers' income (Y). When examining individual factors, farm size (X1) demonstrates both positive and significant influence on income. Agricultural experience (X2), fertilizer expenses (X4), and pesticide costs (X5) show positive correlations but lack statistical significance. Conversely, seed costs (X3) exhibit a negative and significant relationship with income, while labor expenses (X6) show a negative but insignificant effect on rice farmers' earnings in the study area.
Determinants of Poverty in Central Sulawesi 2020-2024 Musakki, Reza Ahmad; Ichwan, Mohamad; Syamsuddin, H.; Parinding, Kalvin Albert; Cicilia, Vera Sri Endah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1830

Abstract

This study aims to analyze the determinant factors of poverty in Central Sulawesi Province for the period 2020-2024, focusing on open unemployment, education, and per capita income. The research method uses quantitative panel data analysis with secondary data from the Central Statistics Agency (BPS) of Central Sulawesi, covering 13 regencies/cities. The selection of regression models was conducted through Chow and Hausman tests, which indicated the fixed effect model as the most appropriate model. The analysis results show that open unemployment and education have a positive but not statistically significant effect on poverty. Meanwhile, per capita expenditure has a negative and significant effect on poverty, with a coefficient of determination (Adj. R²) of 99.68%, indicating that the three variables can explain most of the variation in poverty. These findings confirm that increasing people's purchasing power through economic policies that promote per capita expenditure is a crucial step in reducing poverty. On the other hand, education and unemployment management require deeper intervention, such as improving education quality and creating employment opportunities, to strengthen the effectiveness of poverty alleviation programs. This study recommends that local governments prioritize policies focused on increasing community income and equalizing access to education and employment opportunities.

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