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Contact Name
Fitri Apriani
Contact Email
nejeshjournal@gmail.com
Phone
+6287889469421
Journal Mail Official
nejeshjournal@gmail.com
Editorial Address
Jl. Inspeksi Saluran No. 1 Kalimalang Jakarta Timur
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Neo Journal of economy and social humanities
ISSN : -     EISSN : 28286480     DOI : https://doi.org/10.56403/nejesh
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
Articles 169 Documents
The Influence of Spirituality in the Workplace, Personality, and Organizational Commitment of Employees on the Mental Well-Being of Employees at the East Java I Regional Tax Office Agung Mulyo Harjo; Purwanto Purwanto; Sri Rahayu
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.399

Abstract

This study examines the influence of workplace spirituality, personality, and organizational commitment on employee mental well-being at the East Java I Regional Tax Office. Using a quantitative approach with a causal associative design, this research involved a census of 180 employees. Data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 20. Workplace spirituality was measured through meaningful work, sense of community, and value alignment; personality was assessed based on the Big Five dimensions; organizational commitment comprised affective, continuance, and normative components; and mental well-being encompassed emotional, psychological, and social well-being. The results indicate that workplace spirituality, personality, and organizational commitment each have a positive and significant effect on employee mental well-being. Simultaneously, all independent variables significantly influence mental well-being, demonstrating strong explanatory power of the proposed model. This study extends prior research by integrating these psychological and organizational factors within a Positive Organizational Behavior framework in a high-pressure public tax institution context. The findings offer practical implications for public sector management, particularly in designing workplace spirituality initiatives, strengthening affective commitment, and supporting employees’ psychological resilience to sustain mental well-being in demanding organizational environments.
The Effect of Work-Life Balance, Work Environment, and Career Counseling on Employee Job Satisfaction at the KPP Pratama Surabaya Tegalsari Hendra Dwi Haryadi Ciputra; Purwanto Purwanto; Sri Rahayu
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.400

Abstract

This study examined the effects of work–life balance, work environment, and career counseling on employee job satisfaction at KPP Pratama Surabaya Tegalsari. The research employed a quantitative causal associative design to analyze both partial and simultaneous relationships among variables. The population consisted of all 73 employees at KPP Pratama Surabaya Tegalsari, and a census method was applied so that the entire population served as research respondents. Data were collected using a structured questionnaire measured on a five-point Likert scale, with instruments adapted from established prior studies. Data analysis was conducted using SPSS version 20, including validity and reliability testing, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing through t-tests and F-tests. The results indicated that work–life balance, work environment, and career counseling each had a positive and significant effect on employee job satisfaction. Among the three variables, work–life balance emerged as the most dominant factor influencing job satisfaction. Simultaneously, the three independent variables significantly explained employee job satisfaction, with a high explanatory power of the regression model. These findings highlight the importance of organizational support through balanced work arrangements, conducive work environments, and structured career counseling in enhancing job satisfaction within public sector institutions.
Decision Support System for Digital Business Optimization: A Comparative Analysis of Sales Forecasting Using the Moving Average Method Dely Indah Sari; I Made Sondra Wijaya; Muhammad Rizki
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.404

Abstract

This research aims to analyze and compare the accuracy of sales prediction fore-casting methods using three types of Moving Average (MA), namely Simple Moving Average (SMA), Weighted Moving Average (WMA), and Trend Semi Average in the context of digital business optimization. The MA method is used to identify sales trends and assist in planning more effective business strategies. The data used in this research is historical sales data from digital business companies during a certain period. Each MA method is applied to the data to produce sales predictions. The accuracy of each method was evaluated using Mean Absolute Percentage Error (MAPE) as the main metric. This research provides an important contribution for companies in choosing the most appropriate forecasting method to increase operational efficiency and effectiveness. Recommendations resulting from this research can help companies optimize sales strategies and manage inventory better, to increase competitiveness in the market.
The Role of Industry Players’ Understanding and Concern in Green Accounting Implementation and Business Sustainability: Evidence from Pempek MSMEs in Palembang Nur Fitri Dewi; Alfi Maghfuriyah
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.405

Abstract

Industry players’ understanding and concern play a crucial role in shaping the implementation of green accounting and its implications for business sustainability among pempek MSMEs in Palembang City. Employing a quantitative approach, the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The findings reveal that industry players’ understanding and concern have a significant positive effect on green accounting implementation. Furthermore, green accounting implementation exerts a significant positive influence on business sustainability. In contrast, understanding and concern do not directly affect business sustainability. Mediation analysis further confirms that green accounting implementation fully mediates the relationship between industry players’ understanding and concern and business sustainability. These results indicate that awareness and concern alone are insufficient to enhance sustainability performance unless they are translated into concrete green accounting practices. Within the context of pempek MSMEs, green accounting emerges as a key mechanism that converts environmental awareness into sustainable business outcomes. This research enriches the literature on green accounting and MSME sustainability while offering practical insights for policymakers and pempek MSME development initiatives in Palembang City.
Impact of Thrifting Presence on Local Brands in Bandar Lampung According to Islamic Business Perspective Rega Ardian; Vicky F Sanjaya; Yeni Susanti
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.392

Abstract

This study aims to analyze the impact of the presence of the thrifting phenomenon on the sustainability of local brands in Bandar Lampung, using the perspective of Islamic business as an analysis framework. The method used is a Combination of Field research and literature, employing a qualitative approach, involving interviews with local brand owners such as Otsky, Kaway, Market Donkey, and The Done House. The results showed that the accelerated thrift trend following COVID-2019 led to significant asymmetric competition, resulting in a decrease in sales and profit margins for local brands as consumers switched to thrift products that offered unique models at much lower prices. From an Islamic perspective, the practice of trafficking illegal imports is considered vulnerable to violations of the principles of Shiddiq and Ghirar in transactions, as well as violating the principles of Al-'Adl due to the unfair advantage of avoiding legal fees. Therefore, the policy of banning the import of used clothing is justified by the Shari'ah through the principle of Mashlahah Mursalah to protect Hifzh al-Mal and hifzh an-Nafs. It is recommended that local brands use ethical integrity as the main competitive differentiation by strengthening Shiddiq and Amanah, and adopting a slow Fashion narrative that is oriented towards Mashlahah.
Business Model Innovation in Online Preloved Fashion Enterprises Nora Listiana
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.408

Abstract

The growth of digital technology has encouraged the emergence of online preloved fashion enterprises as an alternative business model in the fashion industry. This sector not only addresses changing consumer behavior but also supports sustainability and circular economy practices. However, increasing competition and operational challenges require enterprises to continuously innovate their business models. This study aims to analyze business model innovation in online preloved fashion enterprises and examine its role in enhancing competitiveness and business sustainability. The research adopts a qualitative descriptive approach using literature review and case analysis of online preloved fashion businesses. The findings indicate that business model innovation, particularly in value proposition, customer engagement, digital marketing, and operational efficiency, contributes significantly to improved customer trust and market differentiation. The study concludes that continuous business model innovation is essential for online preloved fashion enterprises to achieve sustainable growth in the digital economy.
Analysis of the Management of Old-Age Security Funds at BPJS Ketenagakerjaan and Its Impact on Participant Welfare in the Context of Social Protection Fernandez, Margareth Chatrin Gladys; Herdi, Henrikus; Patty, Thadeus Fransesco Quelmo; Lewar, Maria Viviana Nurak
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.409

Abstract

This study examines the management of the Old Age Security Fund (Dana Jaminan Hari Tua) at BPJS Ketenagakerjaan and its impact on participants’ welfare within the context of social protection. The purpose of this study is to analyze the fund management mechanism of the Old Age Security Fund, assess its compliance with social protection principles, and identify the impact of the OAS program on participants’ welfare. This Research uses a qualitative approach with a case study method at BPJS Ketenagakerjaan in Sikka Regency. Data collection techniques included in-depth interviews with BPJS Ketenagakerjaan employees and OAS program participants, observation, and document review. Data analysis was conducted descriptively and analytically by linking field findings to public accountability theory and the concept of social protection. The Research results show that OAS funds have been managed in a centralized, transparent, and accountable manner in accordance with the law. The management of OAS funds reflects the principles of social protection through income security guarantees, protection against social risks, and the fulfillment of participant rights. The OAS program has a positive impact on participants’ welfare, including a sense of security, certainty of benefits, and future financial protection. This study strengthens empirical Research on the management of employment social security and offers practical implications for improving BPJS Ketenagakerjaan’s governance and services.
The Effect of Personality, Education, Training, and Competence on the Performance of BPKP Representatives in East Java Province Wicaksono, Mochamad Imam Arif; Purwanto, Purwanto; Rahayu, Sri
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.417

Abstract

Employee performance in government internal audit institutions is essential for ensuring accountability, transparency, and effective public financial supervision. However, empirical studies often examine psychological factors and human capital components separately, resulting in limited understanding of how these internal resources jointly influence employee performance. This study aims to analyze the effects of personality, education, training, and competence on employee performance at the Regional Representative Office of the Financial and Development Supervisory Agency (BPKP) in East Java Province. This research employed a quantitative explanatory approach using a census method involving 141 employees. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that personality, education, training, and competence all have positive and significant effects on employee performance. Among these variables, competence emerged as the most dominant predictor (β = 0.392; p < 0.001). The regression model also demonstrates strong explanatory power with an Adjusted R² value of 0.731, indicating that 73.1% of the variance in employee performance is explained by the four variables. These findings highlight the importance of integrating psychological characteristics and human capital development in strengthening employee performance within government oversight institutions.
The Influence of Digital Literacy and Financial Literacy on the Performance of MSMEs: (An Empirical Study of MSMEs in Depok City) Amilie, Novi Yulianti; Udriyah, Udriyah; Rachmawati, Dwi
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.418

Abstract

This study aims to analyze the effect of digital literacy and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Depok City by integrating the Resource-Based View (RBV) and Technology Acceptance Model (TAM) perspectives. This study departs from the phenomenon of quantitative growth of MSMEs that has not been fully followed by the strengthening of internal capabilities, particularly in the use of digital technology and business financial management. This study uses a quantitative approach with a survey method of 100 MSME actors selected through cluster sampling techniques in 11 sub-districts in Depok City. Data analysis was performed using multiple linear regression. The results show that digital literacy and financial literacy, both partially and simultaneously, have a positive and significant effect on MSME performance (p < 0.05). Financial literacy has a more dominant influence than digital literacy. The Adjusted R² value of 0.747 indicates that 74.7% of the variation in MSME performance can be explained by these two variables. These findings confirm that literacy-based intangible capabilities are strategic determinants of MSME performance in urban areas undergoing digital transformation. This study provides empirical contributions by strengthening the integrative model of digital and financial literacy as a source of MSME competitive advantage.