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International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 2827766X     DOI : https://doi.org/10.54443/ijset
Core Subject : Economy, Humanities, Science, Education, Agriculture,
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education
International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) is an international journal that publishes popular articles in the fields of Social Science, Education, Economics, Agricultural Research, and Technology. IJSET is published every month in order to help researchers publish their research results quickly. The advantages of IJSET include: international indexing, fast review and publication processes, and affordable costs.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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Search results for , issue "Vol. 4 No. 12 (2025): NOVEMBER" : 85 Documents clear
"THE DETAILED IMPACT OF ACCOUNTS RECEIVABLE BALANCES ON PROFIT MANAGEMENT INDICATIONS AT PT FORTUNE INDONESIA TBK FOR THE PERIOD 2021–2024" Windy Indriyani; Diana Dewi; Nurul Adhani Ilham; Nurul Shofiyah; Sri Nurdewi Sartika Astuti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1193

Abstract

This study aims to analyze the impact of detailed accounts receivable balances on indications of earnings management practices at PT Fortune Indonesia Tbk during the 2021–2024 period. The main focus of the study is to evaluate the role of accounts receivable and allowance for doubtful accounts as potential instruments in accrual-based earnings management practices. The method used is a descriptive quantitative approach utilizing secondary data from the company's financial statements. The analytical techniques applied include calculating the accounts receivable-to-revenue ratio and the allowance for doubtful accounts to gross receivables ratio, accompanied by observations of fluctuation trends from year to year. The results show significant fluctuations in both ratios, including the write-off of receivables without allowance in 2024. These findings indicate potential earnings management practices, especially in the 2022 and 2024 periods, through a disproportionate decrease in allowance for doubtful accounts and accelerated recognition of credit revenue. Thus, detailed accounts receivable can be an important indicator in detecting manipulative practices in financial statements, as well as providing input for auditors to focus on detailed audits of accounts receivable balances.
EMPOWERING RURAL COMMUNITIES THROUGH BALANCED SCORECARD: PERFORMANCE EVALUATION OF AGRICULTURAL COOPERATIVES IN SLEMAN, YOGYAKARTA Pramesti Megayana; Annisa Firdauzi; Fatikhah Nurul Fajri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1201

Abstract

Cooperatives play a strategic role in rural economic development as well as in community empowerment. However, performance measurement of cooperatives in Indonesia has largely focused on financial indicators, which do not fully reflect their contribution to enhancing members’ capacity and well-being. This study aims to evaluate the performance of agricultural cooperatives in Sleman Regency, Yogyakarta, using the Balanced Scorecard (BSC) approach, which covers four perspectives: financial, member, internal business processes, and learning and growth. The research employed a descriptive quantitative method with a sample of 138 respondents consisting of members, managers, and employees of village unit cooperatives and agricultural cooperatives. Data were collected through questionnaires, interviews, and financial reports, and then analyzed using financial ratios, descriptive statistics, and Likert scales. The results show that from the financial perspective, the performance of both types of cooperatives remains weak, with liquidity, asset turnover, and profitability falling below standard levels. From the member perspective, cooperatives demonstrate 100% retention and high satisfaction levels (79.9% for village unit cooperatives and 77.3% for agricultural cooperatives), indicating that cooperative services meet members’ expectations. The internal process perspective reflects service innovations and operational efficiency, although challenges remain in fertilizer distribution and program outreach. The learning and growth perspective shows 100% manager retention, frequent training, and job satisfaction above 80%, which contribute to strengthening the cooperatives’ internal capacity. These findings highlight that although the financial aspect is still underperforming, cooperatives in Sleman play a vital role in empowering members through capacity building, business services, and institutional strengthening. The study recommends improving financial management, diversifying business activities, and expanding
FOURIER ANALYSIS IN HEAT CONDUCTION PROBLEMS: A CASE STUDY ON ONE-DIMENSIONAL ROD MODELS Utama, Rodika; Moh. Toifur; Dimas Nurachman
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1202

Abstract

Misconceptions The study of heat conduction has long been a central topic in applied mathematics and physics, providing fundamental insights into the diffusion of thermal energy across various media. This research focuses on solving the one-dimensional heat conduction equation using Fourier analysis as a mathematical tool to obtain an exact solution under specified boundary and initial conditions. By applying separation of variables and Fourier series expansion, the temperature distribution of the rod is represented as an infinite series that converges to the exact solution. To validate the analytical solution, a numerical simulation based on the finite difference method is also performed, allowing comparison of accuracy and convergence. The results show that Fourier analysis provides a reliable and elegant framework to model heat conduction problems, with numerical methods serving as a complementary approach for cases where closed-form solutions are intractable. This study highlights the significance of Fourier techniques not only in mathematical physics but also in practical applications such as material science and thermal engineering.
THE ROLE OF HUMAN RESOURCE QUALITY AND PRODUCTION TECHNOLOGY ON THE OPERATIONAL COMPETITIVENESS OF MSMES IN TANGERANG REGENCY WITH MARKET ADAPTABILITY AS A MEDIATING VARIABLE Nirfison; Abu Naim; Rahman Soesilo; Purwani Husodo; Ervina Yennie Permananingrum; Danu Noval Ramadhoni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1203

Abstract

MSMEs in Tangerang’s Regency has a crucial role in boosting local economic growth, but it also has challenges in boosting operational competitiveness in a dynamic marketplace. This study aims to analyse the impact of Human Resource Management (HRM) quality and production technology on MSMEs operational day, using market flexibility as a mediating variable. This study employs a quantitative approach using the Structural Equation Modelling (SEM) method based on SmartPLS. File is gathered through questionnaires given to 200 MSMEs participants in the Tangerang province. The results of the data analysis indicate that SDM quality has a positive and significant impact on market adaptability (t-statistik = 6,134; p < 0,001) and operational daya saing (t-statistik = 5,221; p < 0,001). Additionally, production technology has a significant impact on market adaptability (t-statistik = 4,987; p < 0,001) and operational competitiveness (t-statistik = 4,653; p < 0,001). The market's ability to adapt significantly demonstrates the relationship between the two bebas variables and the day-to-day operations of MSMEs (t-statistik = 3,874; p < 0,001).This study highlights the importance of Human Resource development and adaptable production technology for the market in boosting MSMEs competitiveness in Tangerang province.
PROCESS SAFETY AND ENVIRONMENTAL MANAGEMENT PLANNING IN THE AUTOMATIC MELTING PROCESS AT PT SOLDER BAR X Rizky Ernando; Marningot Tua Natalis Situmorangama
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1230

Abstract

A metal industry company such as PT Solder Bar X has significant potential hazards and environmental impacts in its production process, particularly during the automated melting stage. This study aims to develop an integrated process and environmental safety management plan in accordance with the principles of Process Safety Management (PSM) and the ISO 14001:2015 Environmental Management System. The methodology used includes hazard and environmental aspect identification, risk assessment using the Hazard Identification, Risk Assessment and Determining Control (HIRADC) method, and assessment of the significance of environmental aspects. Data were collected through production process observations, company documents, and recent literature studies (2020–2024). The identification results indicate several major potential hazards, such as molten metal spills, heat exposure, metal particulate emissions, and solid and liquid waste from the cooling process. Based on the HIRADC assessment, high risks were identified in molten metal handling activities and the ventilation system. Significant environmental aspects lie in air emissions and waste management. The control plan includes engineering controls, ventilation system improvements, implementation of standard operating procedures, and strengthening employee training programs. The integration of PSM and ISO 14001 has been proven to provide a systematic approach to controlling hazards while maintaining environmental performance. This research can serve as a reference for similar industries in developing comprehensive safety and environmental management systems.
IMPLEMENTATION OF E-PROCUREMENT POLICY AS A REALIZATION OF GOOD GOVERNANCE IN THE GOODS AND SERVICES PROCUREMENT BUREAU OF WEST KALIMANTAN PROVINCE Dithya Sri Puji Rizqi; Sri Haryaningsih; Ida Rochmawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1251

Abstract

This study uses a qualitative descriptive approach aimed at examining the implementation of electronic procurement of goods and services (e-Procurement) policies at the Procurement Bureau of Goods and Services of West Kalimantan Province. The background of the study is based on the need to modernize the procurement system to improve efficiency, transparency, and accountability in budget management. Primary data were obtained through in-depth interviews and observations, while secondary data came from documentation studies. The analysis was conducted using Charles O. Jones's policy implementation theory, which includes organizational dimensions, interpretation, and application, and is linked to the principles of good governance, including transparency, participation, accountability, and governance effectiveness. The results show that organizationally, the implementing structure has been established, but there is still a lack of certified procurement human resources. From an interpretation perspective, limited training and socialization create a gap in technical understanding. In terms of application, the e-Procurement mechanism runs according to procedure, but faces obstacles such as system disruptions, limited integration between platforms, and suboptimal readiness of small and medium enterprises. This study recommends institutional strengthening, equitable distribution of human resource training, and the development of reliable information technology infrastructure to support the effective implementation of e-Procurement in line with the principles of good governance.
IMPLEMENTATION OF PENSION FUND DISBURSEMENT SERVICES USING AN AUTHENTICATION APPLICATION TO ASSESS SERVICE QUALITY FOR RETIRED CIVIL SERVANTS (STUDY AT BANK KALIMANTAN BARAT, KUBU RAYA BRANCH) Ryan Windiatmoko; Pudjianto; Ahmad Tohardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1252

Abstract

This study aims to determine the implementation of pension fund disbursement services using authentication applications on the quality of service for retired Civil Servants at Bank Kalimantan Barat Kubu Raya Branch, so that the success of service quality and performance of Bank Kalimantan Barat Kubu Raya Branch in implementing digital services through authentication applications must be implemented as optimally as possible in order to minimize the disruption of authentication services to pension participants. The background of this study is based on the fact that there are still suboptimal pension fund disbursement processes caused by the lack of socialization carried out by pension service providers and the activation of authentication applications that have not been understood by pension participants. The study uses a qualitative descriptive approach with the research model used being an intrinsic case study from Charles O. Jones to assess the organization, understanding and implementation of pension fund disbursement services using authentication applications. Data collection techniques include observation, documentation, and in-depth interviews with employees and pensioners at Bank Kalimantan Barat Kubu Raya Branch. The results of the study indicate that the first aspect of the organization is carried out with the availability of sufficient human resources during peak service hours and the number of human resources that are adjusted to the volume of services and following the SOP in working thus can conduct an analysis of HR needs in service. Second, the understanding aspect carried out by Bank Kalimantan Barat Kubu Raya Branch in providing pension fund disbursement services in the form of providing counseling and socialization to customers regarding the procedures for implementing pension fund disbursement services using authentication applications at Bank Kalimantan Barat Kubu Raya Branch is quite clear. Third, the implementation aspect of authentication application services at Bank Kalimantan Barat Kubu Raya Branch Bank Kalimantan Barat Kubu Raya Branch has various strategies and policies in pension fund disbursement services to ensure the process runs smoothly and in accordance with applicable regulations aimed at improving the security and efficiency of transactions and access to banking services in the form of biometric authentication. Suggestions that can be given are training for Bank employees in implementing the authentication process and socialization to pensioners aimed at improving understanding of carrying out the authentication process.
THE EFFECT OF PERCEIVED QUALITY, PERCEIVED SACRIFICE, AND PERCEIVED VALUE ON SATISFACTION WINZA FASHION BOUTIQUE CUSTOMERS (CASE STUDY OF WINZA FASHION BOUTIQUE CUSTOMERS IN DELITUA DISTRICT) Amelia; Arief Hardian; Rukmini; Melisa Zuriani Hasibuan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1254

Abstract

This study aims to examine the impact of perceived quality, perceived sacrifice, and perceived value on customer satisfaction at Winza Fashion Boutique in Delitua. Using a quantitative approach with an associative approach, 96 respondents were selected using the Lemeshow formula . The research instrument has been determined to be reliable and valid based on Cronbach's Alpha (>0.6 ) and validity checks. The results of multiple regression analysis indicate that the independent variables have a positive and significant impact on customer satisfaction, both directly and indirectly. The t-test shows that each variable is significant with a sig <0.05 , while the F-test produces an F-count of 4.317 which is greater than the F-table of 2.704 with a significance of 0.013. The coefficient of determination (R²) of 0.826 indicates that 82.6% of the variation in participant performance can be explained by the independent variables, while the remaining 17.4% is caused by factors outside the study.
GOD'S PRESENCE AMID WOMEN'S MARGINALIZATION AND SUFFERING: A CONTEXTUAL THEOLOGICAL PERSPECTIVE ON GENDER AND GOD'S JUSTICE Gomgom Simorangkir; Riris Johanna Siagian
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1256

Abstract

This study highlights God's presence amidst the marginalization and suffering of women, particularly in the context of Batak culture, which remains steeped in patriarchal values. Using a qualitative approach and a contextual theology paradigm, this study reinterprets women's experiences as a locus theologicus to understand God's justice and provision. Women's marginalization is evident in various social, customary, and ecclesiastical aspects, where women are often positioned as "controlled" and denied full space in decision-making. Yet, Scripture demonstrates that God sides with the oppressed and upholds justice for marginalized groups. The story of Hagar, Jesus' ministry to the Samaritan woman, and the testimony of the resurrection entrusted to women affirm God's liberating presence and the restoration of human dignity. In light of the Holy Spirit's work, the church is called to transform gender relations equitably, transcending the boundaries of cultural patriarchy. Contextual theology serves as a critical tool for rereading Batak customs, particularly dalihan na tolu, so that their values ​​are lived out in the spirit of equality and justice in the Gospel. Thus, God's presence is not merely a theological discourse, but is evident in the solidarity, struggle, and liberation of women from oppressive social structures. The church is expected to be a prophetic community that presents signs of God's justice in an inclusive and transformative way in society.
THE IMPACT OF TECHNOLOGICAL DEVELOPMENTS ON EMPLOYMENT LAW REGULATIONS Andreas Kevin Simanjorang; Catharina Dewi Wulansari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1257

Abstract

The rapid development and advancement of technology in recent decades have had a significant impact on various aspects of life, including the employment sector. Technological changes such as automation, artificial intelligence, robotics, and digitalization have fundamentally altered the work landscape. Consequently, employment law regulations need to be adjusted to address emerging new challenges and protect workers' rights. Technological changes such as automation, artificial intelligence, robotics, and digitalization have fundamentally changed the work landscape. Consequently, employment law regulations need to be adjusted to address emerging new challenges and protect workers' rights. This study aims to examine the impact of technological changes on employment law regulations. Flexible work concepts, such as remote work and temporary work contracts, are becoming increasingly common with the adoption of digital technology. Employment law regulations need to accommodate this flexible work by taking into account technological changes, employment law regulations, the impact of technological changes on employment relationships, and how employment law regulations can be adjusted to remain relevant and protect workers in an era of technological change.

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