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 358 Documents
 32   33   34   35   36 
The Effect of Training, Career Development, and Role Clarity on the Performance of Employees at the Bogor Medium Tax Office Shofianto Akmal; 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.v5i1.396

Abstract

This study examined the effects of training, career development, and role clarity on employee performance at the Bogor Medium Tax Office (KPP Madya Bogor). The research employed a quantitative causal research design to analyze the relationships among the variables. The population consisted of all 118 employees of KPP Madya Bogor, and a census sampling technique was applied, resulting in 118 respondents. Data were collected using a structured questionnaire measured with a five-point Likert scale. The data analysis techniques included validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis using SPSS version 20. The results showed that all measurement instruments were valid and reliable, and the regression model met the classical assumption requirements. The multiple linear regression analysis revealed that training, career development, and role clarity each had a positive and statistically significant effect on employee performance. Among the three variables, training demonstrated the strongest influence on employee performance, followed by role clarity and career development. The coefficient of determination indicated that a substantial proportion of the variance in employee performance could be explained by the combined effects of the three independent variables. These findings suggest that employee performance in public sector tax institutions can be enhanced through effective training programs, structured career development systems, and clear role definitions. The study provides empirical evidence for the importance of integrated human resource management practices in improving performance within government organizations, particularly in the context of tax administration.
The Effect of Work Experience, Work Discipline, and Physical Health on Employee Productivity at the KPP Madya Surabaya Moch. Sonyviel Ramdhan; 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.v5i1.398

Abstract

Employee productivity is a crucial factor in determining organizational performance in the public sector, particularly within tax administration institutions characterized by high workload intensity, strict accuracy requirements, and performance targets. This study aims to analyze the effect of work experience, work discipline, and physical health on employee productivity at KPP Madya Surabaya. A quantitative approach with a causal associative design was employed. Data were collected through structured questionnaires distributed to 124 employees using a census method and analyzed using multiple linear regression with SPSS. The results indicate that work experience, work discipline, and physical health each have a positive and significant effect on employee productivity. Among the three variables, work experience emerges as the most dominant determinant, followed closely by physical health, while work discipline also contributes significantly. Simultaneously, the regression model demonstrates strong explanatory power, indicating that these individual human capital factors jointly explain a substantial proportion of employee productivity in the studied institution. These findings suggest that employee productivity in tax administration institutions is strongly influenced by individual human capital attributes rather than organizational procedures alone. By integrating work experience, discipline, and physical health within a single empirical model, this study extends the public sector human resource management literature and provides practical insights for policymakers and managers in designing experience-based development programs, reinforcing disciplinary systems, and supporting employee health to enhance productivity.
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.
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 Margareth Chatrin Gladys Fernandez; Henrikus Herdi; Thadeus Fransesco Quelmo Patty; Maria Viviana Nurak Lewar
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.
Evaluation of Regional Asset Management at the Financial and Asset Management Agency of Sikka Regency Maria Nining Elsari; Paulus Libu Lamawitak; Thadeus Fransesco Quelmo Patty; Maria Viviana Nurak Lewar
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.v5i1.410

Abstract

This research aims to evaluate the implementation of regional asset administration (Barang Milik Daerah/BMD) at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The study assesses the conformity of asset administration practices, including bookkeeping, inventory, and reporting, with applicable regulations, particularly the Regulation of the Minister of Home Affairs Number 19 of 2016 and Number 47 of 2021. This Research employs a qualitative descriptive method with a case study approach. Data were collected through direct observation, interviews with asset management officers, and analysis of documentation during the internship program. The results indicate that the implementation of BMD administration at BPKAD Sikka Regency generally follows established regulations, but its execution has not been optimal. Several obstacles were identified, including limited human resources, low mastery of information technology, and inadequate supporting facilities and infrastructure. These constraints have caused delays and inaccuracies in asset recording, inventory, and reporting processes. Therefore, efforts are needed to improve human resource capacity through continuous technical training, strengthen asset management information systems, and provide adequate facilities.
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 Theresia Vitriana Manise; Maria Nona Dince; Elisabeth Yessi Da Rato; Trifonia Sumelan Loru
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.

Page 35 of 36 | Total Record : 358

 32   33   34   35   36 

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