International Journal of Social Science, Education, Communication and Economics
International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal) | E-ISSN: 2829-7350 publishes articles or scientific studies related to social science, education, communication, and economics. publishes articles or scientific studies related to social science, education, communication, and economics. The scope of this journal includes: Social Sciences (Archeology, Anthropology, Geography, History, Law, Linguistics, Psychology, Sociology, and Political). Education (educational philosophy, educational psychology, curriculum, educational evaluation, educational administration, educational technology, guidance and counseling, out-of-school education, and general education) Communication Studies (Journalism, Public Relations, Advertising, Media Studies). Economics (development economics, applied economics, monetary economics, public economics, industrial economics, international and regional economics, natural resource economics, human resource economics, and sharia economics).
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<![CDATA[Study of Local Business Development Model Based on Tempe Innovation Towards Food Security of Coastal Family Areas During the Covid-19 Pandemic ]]>
<![CDATA[Yarmaliza Yarmaliza]]>;
<![CDATA[Teungku Nih Farisni]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Fitrah Reynaldi]]>;
<![CDATA[Zakiyuddin Zakiyuddin]]>;
<![CDATA[Veni Nella Syahputri]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.29
<![CDATA[The rapid spread of the COVID-19 pandemic has an impact on the world economy, including in the food and agricultural sectors. A 1% decline in China's economic growth in 2020 could have an impact of around 0.3% on the economy in Indonesia, and Aceh is no exception. Therefore, the creative economy stimulus is one of the most appropriate alternatives in overcoming the community's economic problems, by utilizing local commodities through innovation of tempeh powder broth as family food security in Purwodadi Village, Nagan Raya Regency. The purpose of this activity is to provide the importance of creative economic education for coastal communities, especially for poor families towards family food security during the COVID 19 pandemic. The method in this activity uses the FGD (Focus Group Discussion) approach and the PALS (Participatory Action Learning System) method. FGD is a process involving participants (local government, MSME actors and the community) where they exchange messages in a dialogical manner within the framework of a common understanding of the social situation. The results obtained in this activity are the existence of a local business development model based on tempeh innovation that can foster a spirit of independence to form Micro, Small and Medium Enterprises in coastal communities towards family food security during the COVID-19 pandemic.]]>
<![CDATA[Fraud Risk Management Approach to Detterence Fraud at Banks in Indonesia ]]>
<![CDATA[Doni Indrianto]]>;
<![CDATA[Joseph Antonio Young]]>;
<![CDATA[Nelson Ng]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.75
<![CDATA[The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.]]>
<![CDATA[Implementation of Fraud Risk Management to Minimize Fraud Risk in Wanda Putra Kencana Surabaya ]]>
<![CDATA[Rosliana Rosliana]]>;
<![CDATA[Elliany Elliany]]>;
<![CDATA[Wiwin Handayani]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.76
<![CDATA[The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.]]>
<![CDATA[The Influence Of Professional Ethics, Professionalism, Independence, And Experience On The Materiality Level Of Public Sector Financial Report Auditors (Auditor at KAP Djoko, Sidik, and Indra) ]]>
<![CDATA[Arrum Safitri]]>;
<![CDATA[Atwal Arifin]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.77
<![CDATA[This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.]]>
<![CDATA[The Influence of Organization Citizen Behavior and Employee Compensation on The Performance of Employee Contract Regional Revenue Agency Pekanbaru ]]>
<![CDATA[Haji Mustaqim]]>;
<![CDATA[M. Toni]]>;
<![CDATA[Abdul Syukur Rahman]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.78
<![CDATA[This study aims to determine how much Organization Citizen Behavior and employee compensation have on the performance of contract employees in enforcing and confiscating local taxes at the Pekanbaru City Regional Revenue Agency, either partially or simultaneously. This writing contains the results of a study entitled The Influence of Organization Citizen Behavior and Employee Compensation on the Performance of Contract Employees in the Collection and Confiscation of Local Taxes which I did at the Regional Revenue Agency of Pekanbaru City. This type of research uses a descriptive method with a quantitative approach. The data used in this research is primary data. The population in this study were 40 employees and the sampling technique used was saturated sample, the respondents in this study were 40 contract employees, the data collection technique used a questionnaire, the data processing technique used the SPSS version 21 program. The analytical method used was the classical assumption test (Test Normality, Multicollinearity Test, Heteroscedasticity Test), multiple linear regression analysis, hypothesis testing (t test and F test) and the coefficient of determination. The results of research with multiple linear regression analysis. Organizational citizen behavior and compensation simultaneously influence employee performance with a significance level of 0.305. Organizational behavior has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted, compensation has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted.]]>
<![CDATA[The Influence of Job Satisfaction and Workload on Employee Performance at PT Citra Riau Sarana ]]>
<![CDATA[Firman Hidayat]]>;
<![CDATA[Eko Wiryono]]>;
<![CDATA[Sumardin Sumardin]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.79
<![CDATA[This research was conducted to determine the effect of job satisfaction and workload on the performance of employees of PT. Citra Riau Sarana. The method used in this research is a descriptive method with a quantitative approach. The object of this research is all employees of PT. Citra Riau Sarana. The research location was conducted at PT. Citra Riau Sarana. The population in this study are employees of PT. Citra Riau Sarana. The samples taken in this study were 47 respondents. The sampling technique in this study was the census method technique with data analysis using the SPSS version 20 program using validity test, reliability test, multiple linear regression, partial test (t test), simultaneous test (F test), coefficient of determination (R2). Multiple regression analysis was used to test the research hypothesis. The results of the study state that the variable workload and job satisfaction have a significant effect partially and simultaneously on employee performance. And it can be concluded that the most dominant workload variable affects employee performance. The coefficient of determination (R2) is 0.771. This means that the variables of job satisfaction and workload simultaneously affect the employee performance variable by 77.1%.]]>
<![CDATA[The Advantage of Adopting Risk-Based Internal Auditing in Manufacturing Company ]]>
<![CDATA[Jeslyn Fedelia]]>;
<![CDATA[Jennifer Te]]>;
<![CDATA[Anderson Anderson]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.80
<![CDATA[The activities of a company will continue to change following the changes that occur in the internal environment and the community environment. It will pose a risk and can even be an opportunity for the company to increase its profitability. So from that, all companies including manufacturing companies implement Risk Based Audit (RBA). The purpose of this study is the author will describe what are the advantages of a manufacturing company implementing a risk-based internal audit. The research method used in this study is a qualitative method and secondary data. Risk-based audit is a way or method used in carrying out audit tasks by internal auditors to ensure that existing risks are properly and effectively controlled and managed by company management. In the results of this study, the authors will explain risk-based internal audit in general and the advantages of applying a risk-based audit approach to manufacturing companies.]]>
<![CDATA[The Effect of Motivation and Career Development on Organizational Commitment at Employees PT. XXX ]]>
<![CDATA[Muhammad Jasrol]]>;
<![CDATA[Darma Saputra]]>;
<![CDATA[Suyono Suyono]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.81
<![CDATA[The purpose of this study was to examine the effect of motivation and career development on organizational commitment among PT. XXX. The research population is 879 employees. This research is associative research, namely research that aims to determine the relationship between two or more variables. With the research instrument, namely the validity test which shows that the data obtained is valid and reliable and the research results show that there is no classical assumption. Research shows that motivation has a value of 4.709 and Adjusted R Square of 0.172. In addition, after conducting the research, the value of tcount > ttable is 2.584 > 1.666. This indicates that motivation has a positive effect on organizational commitment. Career development has a score of 4, 013 and Adjusted R Square of 0.172. In addition, after conducting the research, tcount > ttable is 4.029 > 1.666. This indicates that career development has a positive effect on organizational commitment. Variables of motivation and career development have a positive effect on organizational commitment, this is evidenced by the results of the research Fcount > Ftable, namely 10.234 > 3.10.]]>
<![CDATA[Compliance Analysis of the Implementation of the Public Accountant Professional Code of Ethics by Public Accountants in Indonesia ]]>
<![CDATA[Angelina Chang]]>;
<![CDATA[Stefy Stefy]]>;
<![CDATA[Winny Winny]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.82
<![CDATA[This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.]]>
<![CDATA[The Urgency Of Public Communication Ethics In The Era Of Cyber Society ]]>
<![CDATA[Nasiratunnisaa Mallappiang]]>
<![CDATA[ International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December ]]>
Publisher : <![CDATA[LAFADZ JAYA Publisher ]]>
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DOI: 10.54443/sj.v1i5.65
<![CDATA[The development of communication technology with various new media platforms forms a new society called Cyber Society. The massive digital content consumed by the cyber community causes frequent interruptions in communication and disharmony due to lack of responsibility and communication ethics. This research is qualitative research using a literature review. Based on the results of this study, ethics plays a very important role in communication in the cyber era. Using communication ethics can prevent cyber crimes that harm yourself and others. Internet ethics must be applied in cyberspace society, starting from oneself, family and those closest to them, and learning to use the internet safely and responsibly. the occurrence of violations of the law contained in Law Number 19 of 2016 amendment to Law Number 11 of 2008 concerning Information and Electronic Transactions. A prison sentence with a fine of hundreds of millions to billions of rupiah awaits if you violate the ethics of communication in cyberspace.]]>
