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Journal Research of Social Science, Economics, and Management

jrssem
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Published by CV. Publikasi Indonesia

ISSN : 28076494 EISSN : 28076311 DOI : 10.36418

Core Subject : Social,

Environmental Science

The Journal Research of Social Science, Economics, and Management is a double-blind peer-reviewed academic journal and has open access to social and scientific fields. The journal is published monthly once by CV. Publikasi Indonesia. The Journal Research of Social Science, Economics, and Management provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of including social science, economics, management, law, and education.

Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)

Articles 1,404 Documents

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The Effect of Professional Skepticism, Experience of Investigative Auditors and Whistleblowing System on Auditor's Ability in Detecting Fraud Monica Pamela Citranagari
Journal Research of Social Science, Economics, and Management Vol. 2 No. 1 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

This study aims to determine the effect of professional skepticism, auditor experience, and whistleblowing system on the auditor's ability to detect fraud. There are 2 problems that often occur in accounting, namely due to human error and then due to intentional errors. Errors and fraud have differences that lead to errors in a financial statement. Referring to various cases both at home and abroad, it shows that fraud can happen anywhere. For this reason, efforts to prevent and eradicate fraud need to be improved and intensified. The way the government handles and uncovers fraud that occurs, one of which is by conducting an investigative audit, and the public's concern for reporting on the whistleblowing system is also very effective in revealing corruption and fraud that occurred. The population in this study were all private internal and external auditors (Public Accounting Firms). Data collection techniques in this study using a questionnaire. This type of research is a hypothesis testing research. The number of samples collected is 56 respondents. The sampling technique used is convenience sampling. The results of this study indicate that: 1) Professional Skepticism has a positive effect on the auditor's ability to detect fraud. 2) The experience of the investigative auditor has a positive effect on the auditor's ability to detect fraud. 3) The whistleblowing system has a positive effect on the auditor's ability to detect fraud.

Analysis of Tax Innovation Breakthrough on E-Bphtb System to Minimize Fraud in the Local Revenue Office of Samarinda Kristin Wulansari; Della Olivia Caterina Kalangit; Sailawati Sailawati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

The COVID-19 pandemic is a massive health calamity that will also result in an impending global economic restructuring. The impact of COVID-19 Pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the COVID-19 is unlikely. The governments must building resilience and leading in this time of crisis to a new phase new normal in the COVID-19 pandemic. Online service (e-Government) is a solution but the challenge in the success of online service (e-Government) implementation. The purpose of this research is to define the processes, challenges and opportunities for the application of the e-BPHTB systems in the Regional Revenue Office of Samarinda. A qualitative descriptive methodology is used in this research. The results of this research suggest that the e-BPHTB system implementation has been successful. Investment in e-BPHTB systems enhances performance, efficacy and quality of service in The Local Revenue Agency of Samarinda. The result also showed that the challenges of e-BPHTB implementation, such as : the quality infrastructure system, the complicated of regional regulations, and the taxpayer’s awareness so bad.

Effect of Compensation, Workload, Leadership on Employee Performance and Implications on Organizational Performance Agustina Anisa; Yuliantini Tine
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Discussing the practice of human resource management, one of the things that makes the determining factor for the company's success is performance. The same is true for the services business sector of PT Pelita Indonesia Djaya, to become a company that has a good reputation when providing services, performance is also considered important. This study aims to analyze the effect of Compensation, Workload, Leadership on Employee Performance and Implications on Organizational Performance Case study PT Pelita Indonesia Djaya. This research methodology uses a quantitative approach method using Smart PLS 3.3.9 to analyze several theoretical concepts to 88 respondents of company employees. Based on the results of the analysis in this study, the results obtained are that: 1) There is a positive and significant effect of compensation on employee performance; 2) There is a significant and significant effect of Workload on Employee Performance; 3) There is a positive and significant influence of leadership on employee performance; 4) There is a positive and significant effect of Compensation on Organizational Performance; 5) There is a significant and influential workload on Organizational Performance; 6) There is a positive and significant influence of Leadership on Organizational Performance; 7) There is a positive and significant effect of Employee Performance on Organizational Performance; 8) There is a positive and significant effect of Compensation on Organizational Performance through Employee Performance; 9) There is a significant and significant influence on Organizational Performance Workload through Employee Performance; 10) There is a positive and significant influence of Leadership on Organizational Performance through Employee Performance.

Transformational Leadership and Organizational Culture Towards Employee Engagement with Job Satisfaction as Intervening Variable Florensya Pamara; Emanuel Michael Bayudhirgantara
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

The level of involvement that an employee has in a company can change at different times. When it comes to the reality of organizational expansion, it is very important for organizations to have engagement that can become a real possibility both physically and non-physically. The purpose of this study was to determine the relationship between transformational leadership, organizational culture, and employee engagement, using job satisfaction as an intermediary metric. This study uses a quantitative methodology and utilizes the Smart-PLS application to collect data. The data collection technique consisted of a questionnaire submitted by 67 Mimika Land Office workers using Google Form. Transformational leadership has a sizeable impact on job satisfaction, but not on employee engagement, according to the study. Organizational culture, however, has a major impact on employee happiness and employee engagement. As a final point, if job satisfaction has a major impact on employee engagement, and if organizational culture has a significant impact on employee engagement, then transformational leadership is able to moderate the effect of employee engagement on job satisfaction

Efforts of Bhabinkamtibmas in Preventing the Criminal Act of Togel Gaming in the Jurisdiction of the Kebumen Police Christopher Juan Capa Togatorop; Basir S; Surya Nita
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

The law must be enforced to achieve the goals and ideals of the Indonesian nation as stated in the Preamble to the 1945 Constitution of the Republic of Indonesia. This study aims to find out what efforts have been made by Bhabinkamtibmas in preventing the crime of lottery gambling in Kebumen . And what is the general situation of the Kebumen Regency and know what factors support and hinder Bhabinkamtibmas in preventing the occurrence of lottery gambling crimes in the jurisdiction of the Kebumen Police. The method used in method used is through interviews, observation, and library research. Data analysis using qualitative data analysis. The results obtained can be said to be not optimal because of the factors that might hinder the performance of Bhabinkamtibmas. Inhibiting factors include the lack of public awareness of the law, so many are still afraid of the police, then the lack of personnel in the field which makes Bhabinkamtibmas members have to hold concurrent positions. In addition to inhibiting factors, there are also supporting factors that help Bhabinkamtibmas in carrying out their duties, there is budget support for Bhabinkamtibmas, making additions to optimize Bhabinkamtibmas activities in the field, maximizing breakthroughs from the Kebumen Police Chief which makes Awards & Punishments for Bhabinkamtibmas members to encourage them to carry out their duties in the field so that its performance can be optimal.

The Effect of Professional Skepticism, Investigative Auditor's Experience and Whistleblowing System on Auditor's Ability in Detecting Fraud Monica Pamela Citranagari
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

There is a difference between fraud causing system errors and financial statement errors. References to various national and international cases show that fraud can happen anywhere. This study aims to determine the effect of professional skepticism, auditor experience, and whistleblowing system on the auditor's ability to detect fraud. The population in this study were all private internal and external auditors (Public Accounting Firms). Data collection techniques in this study using a questionnaire. This type of research is a hypothesis testing research. The number of samples collected is 56 respondents. The sampling technique used is convenience sampling. The results of this study indicate that: 1) Professional Skepticism has a positive effect on the auditor's ability to detect fraud. 2) The experience of the investigative auditor has a positive effect on the auditor's ability to detect fraud. 3) The whistleblowing system has a positive effect on the auditor's ability to detect fraud.

Performance Analysis of CSR Implementation of PT. Golden Great Borneo Year 2021 in Lahat District Aris Susilo; Restu Juniah; Ridhah Taqwa
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Corporate Social Responsibility (CSR) is an obligation that must be carried out by companies that manage natural resources. The Minister of Energy and Mineral Resources of the Republic of Indonesia number 1824 K/30/MEM/2018 requires every company to prepare a master plan for Community Development and Empowerment during the production and post-mining operations. PT. Golden Great Borneo is committed to implementing CSR according to these guidelines, with the aim of establishing good relations with the community around the mining area. This study aims to analyze the performance of the company's CSR implementation in 2021. Where that year was the first year the company carried out CSR with the guidance of the PPM master plan. This research was conducted using a transcript of interviews with the ring 1 community and the company. The analysis was conducted to see the performance of CSR implementation and its effect on the company's operations. The results of the analysis show that the company's CSR implementation performance will be good if it is supported by the competence of the company's CSR implementing team. Because this team will collect input suggestions, arrange activities, budget, activities, and carry out activities with beneficiaries. The CSR program run by the company referring to the Decree of the Minister of Energy and Mineral Resources of the Republic of Indonesia number 1824 K/30/MEM/2018 is running effectively with the percentage of budget realization reaching 121.45%. This good CSR performance has an indirect positive influence on the company's operational performance, especially at the level of the company's coal sales.

The Effect of Self Efficacy and Job Engagement on Job Insecurity Mediated By Employee Job Insecurity at Yogyakarta Branch Dazzle Store Siti Yunisa
Journal Research of Social Science, Economics, and Management Vol. 2 No. 1 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Challenges in today's globalization era are increasingly felt. The business aspect has a very high challenge to always be able to develop the company so that it is always profitable. The pandemic that hit from the beginning of 2020 has almost changed all existing business arrangements, including the aspect of human resource management. Employee job satisfaction is an important aspect for the company. Dazzle Store Yogyakarta Branch is a retail company engaged in marketing electronic goods with international brands. This study aims to determine the direct and indirect effect of self-efficacy and job engagement on job satisfaction through job insecurity for employees of Dazzle Store Yogyakarta branch.

Impact of the COVID-19 Pandemic on the Implementation of Online Learning Students of SMP Negeri 3 Rambipuji Jember Endri Setyoningrum; Mohamad Na’im; Sukidin Sukidin
Journal Research of Social Science, Economics, and Management Vol. 2 No. 1 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

The temporary closure of educational institutions in an effort to prevent the spread of COVID 19 has an impact on millions of students, including in Indonesia. The purpose of the study was to determine the impact of the COVID 19 pandemic on the online learning process for students of SMP Negeri 3 Rambipuji. In this study, the author uses qualitative research methods with the type of case study research. Data collection techniques using observation, interviews and documentation. The results show that online learning is a solution in teaching and learning activities during the COVID-19 pandemic. Online learning is learning that uses the internet network with accessibility, connectivity, flexibility and the ability to bring up various types of learning interactions. In the implementation of online learning, educators use the WhatsApp and Google Classroom applications. The results of the research and discussion found that the impact of COVID 19 on the implementation of online learning at SMP Negeri 3 Rambipuji was not effective.

The Effect of Job Characteristics on Employee Satisfaction at the Education Office of Riau Archipelago Province Amru Reza; Rudi Subiyakto; Oksep Adhayanto
Journal Research of Social Science, Economics, and Management Vol. 2 No. 1 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Every job has certain characteristics or aspects that accompany individuals in carrying out their work. These aspects can make individuals work well or vice versa. Job characteristics as identification of various dimensions contained in a job design that simultaneously improves organizational efficiency and employee satisfaction. Job satisfaction is one of the ways that companies do to improve employee performance, companies are unlikely to achieve goals properly if employees are not likely to achieve goals properly if employees do not get good job satisfaction. The research method in this research is descriptive qualitative. This type of research is quantitative, with a sample of 173 respondents. The purpose of this study was to determine the effect of job characteristics on employee job satisfaction at the Riau Islands Province Education Office. Based on the tests carried out on the results of research and discussion, it can be seen that Job Characteristics have a positive and significant influence on Job Satisfaction. This certainly gives an indication that the increase in Job Characteristics will have a significant effect on increasing employee job satisfaction at the Riau Islands Province Education Office. The percentage of influence given by Job Characteristics to Job Satisfaction based on the results of data processing with an r square value of 13.5%.

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Zidnal Falah

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jurnalcomserva@gmail.com

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+6285322218207

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muhammadzidnal31@gmail.com

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Jl. Ki Ageng Tapa (Perumahan Pondok Mutiara Gegunungan Blok F9) RT 3, RW Gegunungan, Sumber, Kab. Cirebon, Jawa Barat.

Location
Kab. cirebon,

Jawa barat

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Zidnal Falah

Contact Email jurnalcomserva@gmail.com

Phone +6285322218207

Journal Mail Official muhammadzidnal31@gmail.com

Editorial Address Jl. Ki Ageng Tapa (Perumahan Pondok Mutiara Gegunungan Blok F9) RT 3, RW Gegunungan, Sumber, Kab. Cirebon, Jawa Barat.

Location Kab. cirebon, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Zidnal Falah

Contact Email
jurnalcomserva@gmail.com

Phone
+6285322218207

Journal Mail Official
muhammadzidnal31@gmail.com

Editorial Address
Jl. Ki Ageng Tapa (Perumahan Pondok Mutiara Gegunungan Blok F9) RT 3, RW Gegunungan, Sumber, Kab. Cirebon, Jawa Barat.

Location
Kab. cirebon,

Jawa barat

INDONESIA