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).
Articles
417 Documents
Fraud Risk Management Approach to Detterence Fraud at Banks in Indonesia
Doni Indrianto;
Joseph Antonio Young;
Nelson Ng
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.75
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.
Implementation of Fraud Risk Management to Minimize Fraud Risk in Wanda Putra Kencana Surabaya
Rosliana Rosliana;
Elliany Elliany;
Wiwin Handayani
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.76
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.
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)
Arrum Safitri;
Atwal Arifin
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.77
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.
The Influence of Organization Citizen Behavior and Employee Compensation on The Performance of Employee Contract Regional Revenue Agency Pekanbaru
Haji Mustaqim;
M. Toni;
Abdul Syukur Rahman
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.78
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.
The Influence of Job Satisfaction and Workload on Employee Performance at PT Citra Riau Sarana
Firman Hidayat;
Eko Wiryono;
Sumardin Sumardin
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.79
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%.
The Advantage of Adopting Risk-Based Internal Auditing in Manufacturing Company
Jeslyn Fedelia;
Jennifer Te;
Anderson Anderson
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.80
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.
The Effect of Motivation and Career Development on Organizational Commitment at Employees PT. XXX
Muhammad Jasrol;
Darma Saputra;
Suyono Suyono
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.81
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.
Compliance Analysis of the Implementation of the Public Accountant Professional Code of Ethics by Public Accountants in Indonesia
Angelina Chang;
Stefy Stefy;
Winny Winny
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i5.82
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.
Implementation Of Integrated Quality Management In Media-Based Chemistry Learning Information And Communication Technology As Graduates
Arin Tentrem Mawati;
Iim Wasliman;
Hanafiah;
Rita Sulastini
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 4 (2022): October
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i4.43
This research is motivated by the low implementation of ICT-based chemistry learning, schools have not been able to implement ICT-based chemistry learning in achieving graduate quality. The purpose of this study was to determine the implementation of integrated quality management of ICT-based chemistry learning as an effort to improve the quality of graduates. This research is a qualitative research with case study method. Data collection techniques used are observation, interviews, and documentation. Data were analyzed using data reduction, data presentation, and drawing conclusions. The technique of checking the validity of the data is by triangulation of sources and techniques. Regulation of the minister of education and culture Number 20 of 2016 concerning competency standards for elementary and secondary education graduates, regarding the meaning, purpose, and scope of SKL as well as Monitoring and Evaluation. Definition of Graduate Competency Standards are criteria regarding the qualifications of graduates' abilities which include attitudes, knowledge, and skills. The results of research at SMAN 1 Bandung City and SMA Al Azhar Syifa Budi Parahyangan West Bandung in general indicate that the implementation of integrated quality management of ICT-based chemistry learning in both schools has been going well so that it can improve the quality of graduates.
Changing Time and Options in Foreign Language Teaching of ELT Teachers in Northern Cyprus
Ayman Riheel Alnaas Taha;
Sarah Mohammed Alsanousi Alssayah Ahmed;
Sajjad Hussain
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 4 (2022): October
Publisher : LAFADZ JAYA Publisher
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DOI: 10.54443/sj.v1i4.44
We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.