cover
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 358 Documents
The Role of Cooperative Culture in Shaping the Saving Behavior of Members of the Kopdit Suru Pudi Koting Savings and Loan Cooperative Benedikta Merciana Rada; Wilhelmina Mitan; Paulus Libu Lamawitak
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 Personality, Education, Training, and Competence on the Performance of BPKP Representatives in East Java Province Mochamad Imam Arif Wicaksono; 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.v5i1.417

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) Novi Yulianti Amilie; Udriyah Udriyah; Dwi Rachmawati
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.
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 Effect of Islamic Social Reporting (ISR) and Corporate Zakat Disclosure on the Profitability of Sharia Commercial Banks in Indonesia in 2019-2024 Tria Mauliana; Madnasir Madnasir; Ahmad Hazas Syarif
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.
Policy Connectivity and Fiscal Decentralization in Encouraging Economic Development through Marine Tourism in Banten Province Arif Nugroho; Jumanah Jumanah; Titi Stiawati; Pryo Handoko
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.
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.