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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 358 Documents
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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.
The Effectiveness of Tax Education in Improving Compliance and Achieving Tax Revenue Targets at The Sidoarjo Selatan Primary Tax Office Nuzulul Widyatmo Nugroho; Sri Rahayu; Anita Kartika Sari
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.v5i2.450

Abstract

This study aims to analyze the effect of tax socialization, tax officer competence, and the quality of tax education materials on taxpayer compliance and the achievement of tax revenue targets at the South Sidoarjo Tax Office. This research used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 150 respondents and analyzed using multiple linear regression through two models. The first model examined the effect of the independent variables on taxpayer compliance, while the second model examined their effect on tax revenue targets. The results show that tax socialization, tax officer competence, and the quality of tax education materials partially have a positive and significant effect on taxpayer compliance. These three variables also have a positive and significant effect on the achievement of tax revenue targets. Simultaneously, tax socialization, tax officer competence, and the quality of tax education materials significantly affect taxpayer compliance and tax revenue targets.
The Effect of Islamic Social Reporting (ISR) and Corporate Zakat Disclosure on the Profitability of Sharia Commercial Banks in Indonesia in 2019-2024 Mauliana, Tria; Madnasir, Madnasir; Syarif , Ahmad Hazas
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.v5i2.423

Abstract

This study aims to analyze the impact of Islamic Social Reporting (ISR) and corporate zakat disclosure on the profitability of Islamic Commercial Banks in Indonesia from 2019 to 2024. This study adopts a quantitative approach with a causal associative research type. The data used is secondary data obtained from the annual reports and sustainability reports of Islamic Commercial Banks registered with the Financial services Authority (OJK). The sampling technique was carried out using purposive sampling, resulting in 6 banks with a total of 36 observations. The research findings indicate that ISR has a negative and significant impact on profitability as measured by Return on Assets (ROA). Corporate zakat disclosure also shows a negative and significant impact on profitability. However, at the same time, ISR and corporate zakat disclosure have a significant effect on the profitability of Islamic Commercial Banks. These findings indicate that sharia-based social reporting practices and zakat transparency are important factors in supporting the accountability of Islamic financial institutions, even though in the short term they can put pressure on financial performance.
Production Administration Process In Metal Company Melda markos
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v1i1.1

Abstract

The purpose of this study is to find out how the production administration process is carried out by metal metal companies, to find out problems or obstacles in the production administration process at metal metal companies, to find solutions and overcome problems or obstacles in the production administration process at metal metal companies. The research methodology used is descriptive qualitative which aims to describe the conditions and analyze the production administration process in metal metal companies. This research requires data related to the author's study which is sourced from literature studies, field studies, documentation techniques. The results of the research regarding the production administration process at metal metal companies, namely the Production Administration Process at metal metal companies, are inputting daily production report data, inputting non-standard goods data, inputting machine damage data and archiving production documents. The obstacles that often occur are incomplete product number writing, error codes from the quality control section that are not in accordance with procedures, and incomplete engine number writing. Efforts to overcome the obstacles that often occur in the production administration process at metal metal companies, provide solutions by ensuring the product number is in accordance with SAP (System Application and Product In Data Processing), opening quality control production reports and updating machine numbers regularly.
Employee Recruitment Process: A Case On A Telecommunication Companies In Indonesia Hera Rohmatuningsih
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v1i1.2

Abstract

The purpose of this study is to find out how the employee recruitment process is carried out by telecommunications companies in Indonesia. To find out the obstacles that occur in the employee recruitment process carried out by telecommunications companies in Indonesia. To find out what solutions are obtained from these existing constraints. The research methodology used is descriptive qualitative which aims to describe the conditions and analyze the production administration process in metal metal companies. This research requires data related to the author's study which is sourced from literature studies, field studies, documentation techniques. The results of the research regarding the employee recruitment process at telecommunications companies in Indonesia are as follows: Starting from the user submits a request for labor to HRD. HRD receives, checks and then submits it to BOD. If the BOD agrees, a job vacancy will be opened. HRD will make a selection, after the recruitment process is complete. The new employee will undergo a probationary period and a performance appraisal will be carried out on the new employee. If during the probationary period the new employee's performance appraisal is good, he will be appointed as a permanent employee. Barriers in the employee recruitment process are as follows: Recruitment of employees for positions that have certain qualifications is difficult to obtain in a short time, some candidate telephone numbers are difficult to contact, limited storage space for documents that hinders the recruitment process, the number of candidates who come for written tests and the interview did not match the person contacted. Solutions in solving problems or obstacles are as follows: HRD will seek information from other companies and will inform the relevant department whether the problem or obstacle takes a long time or not. If the candidate's number is difficult to contact, they will be contacted via e-mail and sms. The company provides a special storage room for the personnel division. Re-contact candidates who are unable to attend to reschedule the written test and interview schedule.

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