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 151 Documents
 3   4   5   6   7 
The Influence of Work Motivation and Knowledge on Organizational Citizenship Behavior of Kindergarten Teachers in Bogor City Griet Helena Laihad; Eka Suhardi
Neo Journal of economy and social humanities Vol 2 No 1 (2023): Neo Journal of Economy and Social Humanities, March 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i1.90

Abstract

The purpose of this research is to examine the influence that kindergarten teachers' levels of motivation and knowledge have on their levels of organisational citizenship behaviour (OCB). A questionnaire was given to a random sample of eighty kindergarten instructors living in Bogor City as part of the research. A series of surveys were used to collect the data, which was followed by analysis utilising procedures including multiple linear regressions. The findings indicated that OCB in kindergarten instructors was significantly affected by both a teacher's level of knowledge and motivation. Because OCB has a positive relationship with motivation and knowledge, this indicates that the level of OCB displayed by a teacher is proportional to the level of motivation and knowledge displayed by that instructor. These findings may have substantial ramifications for education administration and policy makers, with the potential to raise the knowledge and motivation of kindergarten teachers, hence improving teacher performance and fostering a more positive work atmosphere in schools.
Socio-Technical Aspects Of Electronic Medical Record Use Related To Patient Safety At Prof Dr. R. D. Kandou Manado Hospital Maya Adhistya; John S. Kekenusa; Jehosua S.V. Sinolungan
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.106

Abstract

In the current era of industrial digitalization 4.0, the use of information and communication technology has been widely adopted by various sectors, including the health sector. Electronic Medical Records (RME) is one form of information technology that has been recognized to have an impact on increasing patient satisfaction, documentation accuracy, accelerating data access and reducing clinical errors, but on the other hand, some emerging empirical evidence shows that health information technology can cause new problems related to patient safety. Socio-technical aspects of RME use such as user behavior, poor system design and lack of supporting infrastructure were identified to compromise patient safety. This study used mixed methods with a sequential explanatory design, which was conducted at Prof. Dr. R.D. Kandou Hospital Manado in February-May 2023. Quantitative research was conducted by distributing questionnaires to RME users, namely doctors, nurses, midwives and other health workers with a sample of 324 respondents taken by proportional stratified random sampling technique, while qualitative research was conducted by interview, observation and documentation with the role of the researcher as a human instrument. The results showed that there was a significant relationship between patient safety and user behavior (r=0.611), system design (r=0.702) and the condition of RME supporting facilities (r=0.529). To prevent the occurrence of patient safety incidents as a result of the use of RME, basic IT training and mastery of RME features for users must be improved, continuously conducting user-centered RME redesign and optimizing RME supporting infrastructure.
Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates Fransisco Pandapotan; Fitria Puspitasari; Alfina Maharani
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.98

Abstract

Even though taxpayers are given a trust to calculate, pay, and report their taxations to the government under self-assessment system, the practice of tax avoidance is still high. Comparing to tax evasion, tax avoidance is a practice that is legally done by management in order to pay minimum taxes. However, this is in contrast with the government that wants maximum payment of taxes from taxpayers. This research is conducted to see the factors affecting tax avoidance. Those determinants are internal control and audit quality. The population of this research is property and real estate companies which are listed in Indonesia Stock Exchange period 2020 and 2021 with a purposive sampling technique, so that there are 48 samples used. According to the results of multiple linear regression by SPSS 22, the findings of this research are internal control and audit quality have negative and significant effects on tax avoidance
Do Good Corporate Governance, Whistleblowing System, and Modernization of the Administrative Tax System Affect Individual Taxpayer Compliance in Indonesia? Fitria Puspitasari; Dwi Asih Surjandari
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.103

Abstract

Taxes are the main source of revenue for the country. The level of taxpayer compliance is still fluctuating and inconsistent in Indonesia due to the distrust of taxpayers towards tax agencies and the lack of supervision over tax crimes and the complexity of the tax digitization system for most taxpayers, so that taxpayers are negligent and even ignore their obligations. This research aims to test the effect of good corporate governance, whistleblowing system, and modernization of the administrative tax system on taxpayer compliance. This is a quantitative research with the type of this research is primary, meaning that the researchers distributed the questionnaires to the respondents who are registered in Tangerang Tax Office, Indonesia. This research uses a non-probability sampling method with an accidential sampling technique to obtain the 100 samples. The results of this research show that good corporate governance and modernization of the tax administration system have a positive significant effect on taxpayer compliance, while the whistleblowing system has no effect on taxpayer compliance.
Application of Good Corporate Governance Principles to the Quality of Financial Statements Thadeus Fransesco Quelmo Patty; Pipiet Niken Aurelia; Siktania Maria Diliana
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.105

Abstract

This study aims to determine the effect of the application of good corporate governance principles on the quality of financial statements of the Wair Pu'an Drinking Water Regional Public Company, Sikka Regency. The data collection technique in this study used questionnaires distributed by 64 employees which were then processed using the SPSS 25 program. The analytical method for testing hypotheses is multiple linear regression analysis. The results of the statistical test t (partial) show that Transparency (X1) has a significant effect on the quality of financial statements (Y), Accountability (X2) has a significant effect on the quality of financial statements (Y), Accountability (X3) has a significant effect on the quality of financial statements (Y), independence (X4) has an insignificant effect on the quality of financial statements (Y), fairness (X5) has an insignificant effect on the quality of financial statements (Y). Based on statistical test F (simultaneous) shows that Transparency (X1), Accountability (X2), Accountability (X3), Independence (X4), and Fairness (X5) have a significant effect on the Quality of Financial Statements.
The Influence Of Communication, Confidence And Appearance On Service User Satisfaction At The Bangkalan Tax Service Office Radityo Angga Primantoko; Sri Rahayu; Rifda Fitrianty
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.107

Abstract

This study examines the influence between communication, confidence and appearance on service user satisfaction at the Bangkalan Tax Service Office. The population of this study were all taxpayers registered at KPP Pratama Bangkalan, totaling 86,815 taxpayers. The sampling technique is because the population is known, a cross-sectional sample is used, based on the sampling technique the researcher decides to take 96 respondents to be studied. The results showed that simultaneously the variables of communication, confidence and appearance had an effect on service user satisfaction at the Bangkalan Tax Service Office, while partially the variables of communication, confidence and appearance had a significant effect on service user satisfaction at the Bangkalan Tax Service Office.
The Influence Of Love Of Money, Machiavellianism, Turnover Intention, And Job Stress On Dysfunctional Behavior With Individual Morality As A Moderating Variable Puspa Lely Ramadhania; Lilis Ardini; Kurnia
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.109

Abstract

An auditor is required to be able to present relevant, accurate and timely information. When acting in the public interest, public accountants must comply with and apply all the basic principles and rules of professional ethics that apply. However, the facts show that there are still many accountants who work without being based on a professional code of ethics. The following research aims to determine the effect of love of money, Machiavellianism, turnover intention, and work stress on dysfunctional behavior with individual morality as a moderating variable. The research approach used in this study uses a quantitative research approach. The results of this study indicate that love of money has an effect on dysfunctional behavior, Machiavellianism has an effect on dysfunctional behavior, turnover intention has an effect on dysfunctional behavior, work stress has an effect on dysfunctional behavior, individual morality moderates love of money on dysfunctional behavior, individual morality does not moderate Machiavellianism on dysfunctional behavior, individual morality moderates turnover intention towards dysfunctional behavior, individual morality moderates work stress towards dysfunctional behavior.
The Influence Of Personal Values And Job Characteristics On Professional Commitment With Ethical Behavior As An Intervening Variable At The KPP Pratama Bangkalan Mochamad Isnaeni; Sundjoto; Sri Rahayu
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.110

Abstract

The Directorate General of Taxes (DGT) is one of the state institutions that has the main task of collecting state revenue through taxes and in carrying out its duties the Directorate General of Taxes is required to always be ready to face all challenges. To achieve the tax revenue target as set in the state budget, it is absolutely necessary to have a high commitment to work professionally from each employee. One of the things that often becomes a major issue related to taxation is the ethics and professionalism of tax employees. This study aims to examine the influence between personal values and job characteristics on professional commitment with ethical behavior as an intervening variable at KPP Pratama Bangkalan. The sample in this study were 79 employees at KPP Pratama Bangkalan. The analytical tool used in this research is multiple linear regression. The results showed that personal values affect ethical behavior, personal values affect professional commitment, job characteristics have no effect on ethical behavior, job characteristics affect professional commitment, ethical behavior can mediate the effect of personal values on professional commitment, and ethical behavior cannot mediate the effect of job characteristics on professional commitment.
Fulfillment Of The Right To Mental Disability In Elections At Ogan Komering ULU District Ega Anzani; Rakhmat Saleh; Yunizir
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.111

Abstract

The right to vote is an inherent human right, universally recognized and protected by international law. It is essential to ensure that every eligible citizen is given equal rights and opportunities to participate in the democratic process by casting their vote without exception. Because the non-involvement of persons with disabilities takes away from the true meaning of democracy, they must be involved in the democratic process. If the political rights of a person or group are not fulfilled, the election may be questioned. To guarantee fair elections, persons with disabilities must be equally involved in the electoral process. This study uses a normative analysis method which begins with describing legal facts, then seeks a solution through a critical analysis of existing positive legal norms. Protection for persons with disabilities has existed since Indonesia ratified the UNCRPD in 2011, even the derivative regulations already exist in Law No. 8 of 2016 which regulates the rights of persons with disabilities. Data at the Ogan Komering Ulu Election Commission shows that mental disabilities are the second largest in number of physical disabilities with a total of 256 people in 13 sub-districts in South Ogan Komering Ulu, they are people whose political rights should be protected by being given space to be creative.
The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Taufan Aditya Perdana; Wahidahwati; Maswar Patuh Priyadi
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.

Page 5 of 16 | Total Record : 151

 3   4   5   6   7 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue 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