cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 176 Documents
 14   15   16   17   18 
Policy Connectivity and Fiscal Decentralization in Encouraging Economic Development through Marine Tourism in Banten Province Nugroho, Arif; Jumanah, Jumanah; Stiawati, Titi; Handoko, Pryo
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.v5i1.426

Abstract

This study analyzes the role of fiscal and administrative decentralization and policy connectivity in the development of marine tourism as a driver of economic development in Banten Province. Using a mixed-methods approach, the study combines quantitative analysis of GRDP data, tourism sector contributions, the number of destinations, and investment indicators with qualitative analysis through in-depth interviews, focus group discussions, and field observations. The results show that while decentralization provides flexibility for local governments in destination management and budget allocation, its effectiveness depends heavily on vertical and horizontal policy integration and cross-sectoral coordination. Disparities in tourism contributions between districts remain high, but good policy connectivity can increase GRDP per capita by between five and seven percent, create new jobs, encourage investment, and empower local MSMEs. These findings confirm that effective marine tourism management requires synergy between multi-level governance, active community participation, and data-driven decision-making to achieve inclusive, sustainable, and resilient economic development.
The Effectiveness of Regional Capital Participation in Regionally-Owned Enterprises: Principal-Agent Analysis of District Dividend Contributions Rusito, Rusito; Jumanah, Jumanah
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.v5i1.428

Abstract

This study aims to analyze the effectiveness of regional capital participation in Regionally Owned Enterprises (BUMD) in increasing dividend contributions to Local Own-Source Revenue (PAD) of Lebak Regency in 2025 through the perspectives of Principal–Agent Theory and Public Value Governance. The study is motivated by the continued high fiscal dependence of local governments on central government transfers, while the contribution of BUMD dividends to local revenue remains relatively low. This research employs a descriptive qualitative approach supported by quantitative data, with data collected through documentary study and document analysis of regional financial reports, capital participation data, BUMD dividend reports, and related policy documents. The low level of effectiveness is influenced by agency problems, weak governance, limited operational capacity, insufficient institutional legitimacy and support, and the still limited public value generated by BUMD. Therefore, strengthening Good Corporate Governance (GCG), performance-based monitoring, business restructuring, and more measurable dividend targets is necessary so that regional capital participation can contribute more effectively to local revenue and public value creation.
Implementation of Good Corporate Governance (GCG) Sharia in Maintaining the Sustainability of Commercial Banks in Indonesia Maulida, Reska; Safira, Isti; Fuadi, Fatih; Iqbal, Muhammad
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.v4i4.375

Abstract

This study aims to analyze the causal relationship between the implementation of Sharia good Corporate Governance and the long-term operational resilience of Sharia commercial banks, as well as integrating Islamic ethical concepts such as Ihsan and Maqashid Sharia into GCG performance measurement models. This study uses a normative-juridical-qualitative approach that is reinforced by quantitative-descriptive content analysis. The normative approach focused on the evaluation of the regulatory framework and the theological foundation, while the empirical analysis referred to the data of Sharia commercial banks operating in Indonesia for the period 2014-2023. Research shows that effective implementation of Sharia GCG contributes significantly to profitability (ROA) and operational resilience. The Sharia Supervisory Board (DPS) serves as a pillar of integrity with strict legal accountability. Banks that apply the Ihsan principle perform voluntary disclosure, which creates superior Trust Capital. However, the main challenge lies in the substantive implementation due to personal involvement and cultural challenges such as mental corruption. Good Sharia Corporate Governance is a non-negotiable prerequisite for the sustainability of Sharia commercial banks in the financial, ethical, and social dimensions. The effectiveness of Sharia Good Corporate Governance positions the bank to meet the dual objectives of mundane and ukhrawi accountability, with ethical transparency and Islamic Social Reporting (ISR) reporting as an important instrument in maintaining stakeholder trust.
Analysis of the Implementation of an Internal Control System Based on the Committee of Sponsoring Organizations of the Treadway Commission Framework in the Preparation of Financial Statements of KSP Kopdit Hiro Heling Manise, Theresia Vitriana; Dince, Maria Nona; Da Rato, Elisabeth Yessi; Loru, Trifonia Sumelan
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.v5i1.411

Abstract

This study aims to analyze the implementation of an internal control system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework in the preparation of financial statements at KSP Kopdit Hiro Heling Cooperative. This Research employs a qualitative approach using a case study method, in which data were collected through interviews, observations, and documentation. The results indicate that the implementation of the COSO-based internal control system at KSP Kopdit Hiro Heling has not been fully effective. Several components, including the control environment, risk assessment, control activities, and monitoring, still exhibit weaknesses, while the information and communication component has been implemented relatively well. These weaknesses contribute to cash discrepancies, lack of transparency, and potential unreliability in financial reporting. Therefore, strengthening the internal control system through improving human resource competence, organizational structure, and supervisory functions is necessary to ensure that cooperative financial statements are accurate, transparent, and accountable.
The Role of Cooperative Culture in Shaping the Saving Behavior of Members of the Kopdit Suru Pudi Koting Savings and Loan Cooperative Rada, Benedikta Merciana; Mitan, Wilhelmina; Lamawitak, Paulus Libu
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.v5i1.413

Abstract

This study analyzes the influence of cooperative culture on members’ saving behavior at KSP Kopdit Suru Pudi Koting. The Research aims to describe the role of organizational values in shaping consistent saving habits and to identify the determinants of members’ intention to save. The analysis method used is a qualitative descriptive approach based on the Theory of Planned Behavior (TPB). The study's results show that a culture of cooperation and kinship functions as a dominant subjective norm, motivating members to save. However, the effectiveness of this behavior is limited by low behavioral control due to fluctuations in members’ income. Although the integration of the SIKOPDIT system and service quality has been optimal, it is necessary to strengthen education on cultural values to transform saving behavior from a mere administrative obligation into a sustainable internal awareness.
The Effect of Product Visual Aesthetics, Brand Identity Consistency and Sustainability Value on Product Purchasing Behavior in Islamic Business Perspective Jeni Fitriyanti; Muhammad Iqbal Fasa; Is Susanto
Neo Journal of economy and social humanities Vol 5 No 2 (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.v5i2.421

Abstract

This study aims to analyze the effect of product visual aesthetics, brand identity consistency and sustainability values on the purchasing behavior of N'PURE skincare products in Generation Z in Bandar Lampung. The research method used is quantitative with a descriptive and verification approach, where data were collected through questionnaires from 96 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The results showed that visual aesthetics and brand identity consistency had a positive and significant effect on purchasing behavior, while the value of sustainability did not show a partial significant effect. However, simultaneously, these three variables have a strong and significant impact in driving consumer purchasing decisions. The implication of this study confirms that manufacturers need to synergize attractive visual design with stable brand message integrity to win the market, while educating consumers on sustainability values so that environmental commitment can be transformed into real economic action in accordance with Islamic Business Principles.

Page 18 of 18 | Total Record : 176

 14   15   16   17   18 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities Vol 4 No 3 (2025): Neo Journal of Economy and Social Humanities Vol 4 No 2 (2025): Neo Journal of Economy and Social Humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities Vol 3 No 1 (2024): Neo Journal of Economy and Social Humanities, March 2024 Vol 3 No 4 (2024): Neo Journal of Economy and Social Humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities Vol 3 No 2 (2024): Neo Journal of Economy and Social Humanities Vol 2 No 4 (2023): Neo Journal of Economy and Social Humanities, December 2023 Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023 Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023 Vol 2 No 1 (2023): Neo Journal of Economy and Social Humanities, March 2023 Vol 1 No 4 (2022): Neo Journal of Economy and Social Humanities, December 2022 Vol 1 No 3 (2022): Neo Journal of Economy and Social Humanities, September 2022 Vol 1 No 2 (2022): Neo Journal of Economy and Social Humanities, June 2022 Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022 More Issue