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Neo Journal of economy and social humanities
Published by International Publisher
ISSN : -     EISSN : 28286480     DOI : https://doi.org/10.56403/nejesh
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of economics and social humanities, and Scope this journal: Macro and micro economics Accounting, Banking, Taxation, Human Resource Management, Administration Marketing, Transportation Management, Industrial Management, Informatics Management, Public relations, Advertising Communication and Media Management, Social Welfare, Science Public administration, Socio-Political Science, Public policy Tourism
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 169 Documents
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Analysis of the Causal Relationship between Unemployment and Poverty Khairuddin
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.356

Abstract

This study aims to analyze the causal relationship between unemployment and poverty by reviewing previous research findings in both developing and developed countries. The method employed is a literature review using the SPIDER approach (Sample, Phenomenon of Interest, Design, Evaluation, Research Type). The reviewed sample focuses on the working-age population, the phenomenon of interest concerns the causal link between unemployment and poverty, the research design includes quantitative studies based on panel data, time series analyses, and causality tests, as well as relevant qualitative studies. The evaluation emphasizes the direction of the relationship and moderating factors, while the selected research type consists of empirical articles published between 2020 and 2025. Literature searches were conducted through Google Scholar, PubMed, and ScienceDirect using the keywords poverty, unemployment, causality, nexus, kemiskinan, and pengangguran, resulting in 20 articles that met the inclusion criteria. The findings indicate that most studies reveal a one-way causal relationship from unemployment to poverty, while others identify a bidirectional relationship, in which poverty also increases the risk of unemployment through limited access to education, skills, and social capital. Furthermore, job quality and social protection policies play a crucial role as moderating variables that may either weaken or strengthen the relationship between the two.
The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village Aleksander Paskalinus Plewan; Maria Nona Dince; Fransiscus De Romario; Maria Goreti Mao Tokan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.357

Abstract

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.
The Influence of Current Ratio, Return on Investment, Asset Growth, and Debt to Equity Ratio on Dividend Payout Ratio in Basic Food Retailing, Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2021-2023 Niken Apriliana; Andar Febyansyah
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.358

Abstract

This research aims to test the influence of the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio on the Dividend Payout Ratio. This research uses secondary data with a type of causal research. The population used in this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI). The observation period in this research starts from 2021-2023, using financial report data from 15 companies in the food and beverage sector for 3 years. The sampling technique used was purposive sampling. The research results show that, simultaneously the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio have a significant effect on the Dividend Payout Ratio. Partially, the Current Ratio has a significant positive effect on the Dividend Payout Ratio. Return on Investment and Asset Growth have a negative and insignificant effect on the Dividend Payout Ratio. Meanwhile, the Debt to Equity Ratio has a positive and insignificant effect on the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period.
Improving Gender Literacy and Bullying Prevention through Strengthening Cultural Arts for Women's Empowerment and Child Protection in Denai Sarang Burung Village Arlina Nurbaity Lubis; Eva Syahfitri Nasution; Hairani Siregar; Syarifah; Ramadani
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.359

Abstract

Denai Sarang Burung Village has an important social issue to consider, namely child protection. One of the challenges faced by the community is cases of bullying that occur among children and adolescents. To anticipate and prevent this, an approach based on local wisdom and cultural arts is needed. The implementation of this community service activity successfully applied a participatory and collaborative approach, which encouraged the active involvement of the community, especially women, children, adolescents, and the village government as the main partners. In the implementation of community service activities, there was an increase in community knowledge, especially related to improving gender and bullying in an effort to strengthen a gender-based inclusive economy through women's empowerment and child protection.  The formation of the Youth Monday Dance Studio under the name "Lentera USU Dance Studio" in Denai Sarang Burung Village was inaugurated attended by the Village Head and his staff, Babinsa, Bhabinkamtibmas and all elements of the Denai Sarang Burung Village Community. The selection of the name Lentera USU Dance Studio is expected that this dance studio will bring light and inspiration to children and adolescents in particular and the community in general about the importance of skills for children and adolescents for their future.
Application of SWOT Analysis in Efforts to Develop Strategies for the Credit Union Bahtera Sejahtera Savings and Loan Cooperative Agustinus Saperius Kwure; Konstantinus Pati Sanga; Fransiscus De Romario; Magdalena Nona Ice
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.361

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats in the development of strategies for KSP CU Bahtera Sejahtera through the application of SWOT analysis. The Research was conducted using a descriptive qualitative approach involving interviews with managers, financial staff, and cooperative members. The results of the study indicate that the cooperative has internal strengths, including friendly service, competitive loan interest rates, and strong solidarity among members. However, the weaknesses found include a lack of member understanding of cooperative principles and limitations in the application of digital technology. External opportunities that cooperatives can take advantage of include increasing public awareness of financial literacy and support from the government. Meanwhile, external threats come from fintech competition and changes in financial regulations. Based on these findings, this study recommends that cooperatives improve member literacy, develop digital infrastructure, and strengthen cooperative identity to remain competitive and grow sustainably. The application of SWOT analysis combined with the Resource-Based View theory provides a strong strategic foundation for the future development of cooperatives.
Analysis of the Utilization of Village Funds in the Field of Community Empowerment to Improve the Welfare of the Adabang Village Community Anselma Vitusia Ajeng Wada; Konstantinus Pati Sanga; Petrus Da Silva; Thadeus Fransesco Quelmo Patty
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.362

Abstract

This study aims to analyze the use of village funds in the field of community empowerment to improve community welfare in Adabang Village, Titehena District, East Flores Regency. The research adopts a qualitative descriptive method involving observation, interviews, and documentation. Informants include the Village Head, village officials, BPD members, and the community. Findings indicate that the use of village funds has focused on empowerment activities such as agricultural support, food security, and the development of early childhood education centers. The study also highlights issues such as limited community participation, weak administrative capacity, and lack of sustainability awareness. Nevertheless, the programs have contributed to improving social and economic welfare, reflecting public financial management principles of transparency, accountability, and participation.
The Effect of Job Characteristics, Work Facilities and Motivation on Lecturer Performance at Universitas Nahdlatul Ulama Sumatera Utara Fatimah Pohan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.363

Abstract

This study aims to analyze the influence of job characteristics, work facilities, and work motivation on lecturer performance at Universitas Nahdlatul Ulama Sumatera Utara. The research employed a quantitative associative approach with a total sampling technique involving 60 lecturers as respondents. Data were collected using questionnaires and analyzed using multiple linear regression with SPSS version 20. The results show that job characteristics, work facilities, and motivation have a positive and significant effect on lecturer performance both partially and simultaneously. Job characteristics influence performance by improving task clarity, autonomy, and responsibility. Work facilities, although not yet fully adequate, still support lecturers in performing their duties effectively. Meanwhile, motivation driven by religious values and sincerity enhances creativity and dedication in developing the university. The coefficient of determination (R²) of 0.446 indicates that 44.6% of the variation in lecturer performance is explained by these three variables. The findings suggest that effective management of job design, facility improvement, and motivation enhancement can strengthen overall performance. The study recommends that future research include other organizational and individual factors to provide a deeper understanding of performance determinants in higher education institutions.
Implementation of the Average Effective Income Tax Rate for PKWT Employees at the Security Outsourcing Company PT TFN Fizki Santika; Wirawan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.364

Abstract

This study aims to analyze the application of the Average Effective Rate (TER) in calculating Article 21 Income Tax (PPh) for employees with a Fixed-Term Employment Agreement (PKWT) pattern at the security outsourcing service company PT TFN. The application of TER is compared with the progressive rate of Article 17, especially after the enactment of the Minister of Finance Regulation (PMK) Number 168 of 2023 concerning Guidelines for the Implementation of Tax Withholdings on Income in Connection with Work, Services, or Activities of Individuals. The study uses a qualitative approach with triangulation techniques through in-depth interviews, field observations, and document analysis, including simulations of PPh 21 calculations using the progressive method and TER for PKWT employees for the period January–December 2024 with various dependent statuses (TK/0, K/0, K/1, K/2, K/3). The results show that TER simplifies the calculation and reporting of PPh 21 and increases administrative efficiency by around 40–50 percent compared to the progressive rate. However, from a fiscal perspective, TER tends to result in potential underpayments of around 30–40 percent on annual tax returns, especially for employees with variable incomes and multiple dependents (K/2 and K/3). This finding confirms the trade-off between administrative efficiency and tax fairness and suggests that the principle of vertical fairness has not been fully achieved. The study recommends increasing TER socialization, tax education for PKWT employees, and strengthening the integration of digital tax systems to minimize the risk of underpayments and future tax disputes.
SWOT Analysis in Optimizing Human Capital in Fastco Recycle Household Waste Management in Genteng District Elok Rosyidah; Firli Adri Ridhotama; Isti Fadah; Ni Made Widnyani; Dilla Cattleyana
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.366

Abstract

This study aims to analyze the optimizationhuman capitalin household waste management through a SWOT analysis approach at Fastco Recycle Genteng, Banyuwangi Regency. The focus of the research is to identify the strengths, weaknesses, opportunities, and threats that affect the sustainability of the community-based waste management system. The approach used is descriptive qualitative with data collection through in-depth interviews, direct observation, and documentation studies of Fastco Recycle members, participating communities, and local stakeholders. The research instruments include interview guidelines, observation sheets, and a SWOT matrix (IFAS and EFAS) to analyze internal and external factors of the organization. The results show that Fastco Recycle Genteng has strong human capital with transformational leadership characteristics, a strong environmental commitment, and active collaboration with the community and academics. However, limitations in funding, formal training, and digital marketing skills remain obstacles. The SWOT analysis places Fastco Recycle in Quadrant I (Aggressive Strategy) with dominant internal strengths (X=+2.4) and significant external opportunities (Y=+1.3). These findings indicate that strengthening human capital through capacity building, innovation, and cross-sector collaboration are key to supporting a circular economy and realizing the vision of societyzero wastein Genteng District.
Controlling Spare Parts Inventory of PT Hasura Mitra Gemilang's Production Machines Using the EOQ Method Astriyani Sandya; Karina Asyifa; Raissa Arham; Angelia Merdiyanti
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.367

Abstract

Controlling production machine spare parts inventory is crucial for a manufacturing company like PT Hasura Mitra Gemilang to ensure that production activities continue smoothly. The most frequently used spare part is the Nozzle Heater 40x40mm 220-volt. The objectives of this research are: (1) To determine the economic order quantity, (2) To determine the safety stock level that should be maintained, and (3) To determine the reorder point. The analysis uses the Economic Order Quantity (EOQ) method. The analysis results show that in 2024, the need for Nozzle Heater 40x40 mm 220-volt s is 353 units, the optimal order quantity is 62 units, the order frequency is 6 times, the safety stock is 7 units, the reorder point in inventory is 14 units, and the company can save inventory costs amounting to Rp. 102,330. In 2025, the demand for Nozzle Heater 40x40 mm 220-volt s is 410 units, the optimal order quantity is 67 units, the order frequency is 6 times, the safety stock is 7 units, the reorder point in inventory is 14 units, and the company can save inventory costs of Rp. 125,520.

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