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INDONESIA
Journal Research of Social Science, Economics, and Management
ISSN : 28076494     EISSN : 28076311     DOI : 10.36418
Core Subject : Social,
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.
Articles 1,404 Documents
Factors Affecting The Implementation of Performance-Based Budgeting Policies: Communication, Resources, and Bureaucratic Structure Cris Kuntadi; Nurma Livrianti
Journal Research of Social Science, Economics, and Management Vol. 2 No. 4 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1970.576 KB) | DOI: 10.59141/jrssem.v2i04.279

Abstract

This study reviews the factors that influence the implementation of performance-based budgeting policies as the dependent variable on communication, resources, and bureaucratic structure as independent variables in a literature study of state financial management. This research is a literature review that aims to build a hypothesis of the influence between variables so that it can be used in further research. This study shows that communication, resources, and bureaucratic structure affect the implementation of performance-based budgeting policies. The research method for this scientific article is a literature review and qualitative method through the identification of several relevant works of literature which are classified based on the relevance and quality of the literature found and examines theories and relationships or influences between variables from books and journals both offline and offline. in libraries and online sources from Mendeley, Google Scholar, and other online media. The results of this study can be concluded that: Communication affects the implementation of performance-based budgeting policies. Resources affect the implementation of performance-based budgeting policies. The bureaucratic structure affects the implementation of performance-based budgeting policies.
The Effect Of Financial Distress, Profit Management And Leverage On Tax Aggressiveness Vinenda Juane Takasanakeng
Journal Research of Social Science, Economics, and Management Vol. 2 No. 4 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1735.403 KB) | DOI: 10.59141/jrssem.v2i04.280

Abstract

The purpose of this study was to determine the positive effect of Financial Distress, Earnings Management and Leverage on Tax Aggressiveness. The data analysis method used is Multiple Linear Regression. The results of the partial test (t-test) that has been done, it was found that Financial Distress, Earnings Management and Leverage have no effect on tax aggressiveness with a significance value of 0.422, 0.634 and 0.169. The implication of this research is to add insight that difficult conditions are not always an indication of tax aggressiveness and this research as a reference to minimize tax aggressiveness. The population in this study is the Financial Statements of the Telecommunications sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with a sample selection using the Purposive Sampling technique with a total of 7 (seven) samples.
Effect Of Sme’s E-Readiness and Online Food Delivery Apps Adoption Toward Business Performance Reyna Nadhya Ulhaq; Jono Mintarto Munandarr; Amzul Rifin
Journal Research of Social Science, Economics, and Management Vol. 2 No. 4 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3162.595 KB) | DOI: 10.59141/jrssem.v2i04.281

Abstract

Malaysia and Indonesia, in this case, have several similarities including the non-optimal performance of SMEs and the potential of online food delivery to improve SME performance. Stated that one of the most important factors in influencing the impact of e-commerce-adoption was readiness. The purpose of this study was to understand and compare e-readiness factors that influence online food delivery apps adoption and to understand the effects of online food delivery apps adoption on SME's performance between Malaysia and Indonesia. The number of samples used in this study amounted to 70 respondents. Research using SEM PLS as a data processing tool. The findings showed that the factors that influence the level of e-commerce-adoption in Indonesia are commitment, market forces, supporting industries e-readiness, and online food delivery apps adoption while in Malaysia only market forces has a significant effect on online food delivery apps adoption. In both countries, online food delivery apps adoption is positively and significantly influential to SME’s performance with a relatively equal significance value
Rehabilitation Methods of Rasuna Said House In Agam Regency, West Sumatra I Nengah Tela; Riki Adriadi; Jonny Wongso
Journal Research of Social Science, Economics, and Management Vol. 2 No. 4 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3203.241 KB) | DOI: 10.59141/jrssem.v2i04.283

Abstract

Efforts to preserve buildings, especially cultural heritage buildings, can be carried out in various ways depending on the type of damage to the building. Likewise, the damage to the building is caused by many factors, and if the cause of the damage is known, then it is necessary to find out how to carry out rehabilitation/treatment that is most appropriate to the type of damage that occurred. Meanwhile, in Indonesia, the manual for repairing cultural heritage buildings does not yet have the same standard. For this reason, research is needed to determine how to rehabilitate cultural heritage buildings, because the way the work is done has a different method from buildings in general. Rasuna Said's house is one of the cultural heritage buildings located in Agam Regency, West Sumatra Province. Historically, this building was once the home of Hj. Rasuna Said, a well-known National Hero who was persistent in fighting for the independence of the Indonesian people during the Dutch colonial period. To honor his struggle and preserve the history of this house building, in 2017 the Government has designated Rasuna Said's house as a National Rank cultural heritage by decree of the Minister of Education and Culture Number 370/M/2017 [1]. Tela (2021), stated that from the results of previous research, regarding Rasuna Said's house, it was stated that this house suffered a lot of damage, both on the roof, roof wood frame, and building walls. Therefore, to follow up on the results of the research, the researcher considers it necessary to conduct research on the work method of repairing damage to the cultural heritage building of Rasuna Said's house in Agam Regency, West Sumatra. This research is devoted to examining the method of repairing architectural components. Because the building of Rasuna Said's house based on the results of previous research, damage occurred to architectural components consisting of roofs, ceilings, walls, windows, doors and floors of the building. By using the method of collecting data through field observations/observations and the desk study method, namely the method of collecting data and information through the study and analysis of data and information using secondary data, either in the form of reports, references, photos and maps. The analysis that will be carried out is data processing to produce a plan document for the rehabilitation of cultural heritage buildings by considering the data from measurements, descriptions, identification, photography and research that has been carried out. This rehabilitation method is to obtain results that are in accordance with the initial building, both in terms of form, material and the way the rehabilitation works. The results of this study are the basis for the preparation of a building improvement plan which includes the concept of improvement and recommendations on how to carry out repairs to the Rasuna Said house as a cultural heritage building.
Literature Review : Decentralization Analysis In Improving Managerial Performance Sri Trisnaningsih; Deni Ariadi
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1912.003 KB) | DOI: 10.59141/jrssem.v2i03.284

Abstract

In the era of the digital economy 4.0 competition in the world of technology and information is increasing, today companies are required to maintain human resources in order to decentralize and evaluate performance in a contiunity manner in order to make the right decisions. In the study, the goal is to analyze more deeply about decentralization in improving manjerial performance. Researchers use the literature review approach, which is a systematic, explicit and reproducible method to identify, evaluate and synthesize the work of research results and the results of thoughts that have been produced by researchers and practitioners. The review literature aims to make an analysis and synthesis of existing knowledge related to the topic to be studied in order to find a blank space for the research to be carried out. The data source used by the author is in the form of secondary data, where the researcher uses 4 articles obtained from the google scholar database. The results of this study suggest that decentralization is useful for making a positive contribution to management performance, this is because decentralization is a process of delegation of responsibilities and authorities starting from upper level management to lower level management. Decentralization has a very important role for management because it is able to be considered to be able to help management in the right and efficient decision-making process, so that managers have the initiative to take action to solve problems that arise so that the decision making can be done quickly and precisely.
Implementation of Education Management In High Schools /Vocational Schools In North Sumatra Yulita Triadiarti; La Ane; Erny Luxy D. Purba; Salsabila Irfan; Dandi Abdul Halim
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2500.284 KB) | DOI: 10.59141/jrssem.v2i03.285

Abstract

This study conducted an analysis of the implementation of education management in High Schools / Vocational schools in North Sumatra. The implementation of the study was carried out related to the phenomenon that high schools / vocational schools still do not provide minimum standard technical services in accordance with the Regulation of the Minister of Education and Culture Number 32 of 2021 concerning Technical Standards for Minimal Education Services. The population in this study is all private high schools / vocational schools in North Sumatra. Sampling was carried out using Cluster Sampling with sampling mapping based on the number of regencies/cities in North Sumatra. The study was conducted qualitatively. The data is collected in a primary manner which is then analyzed and discussed through a Focus Group Discussion with the principal and teachers. The results of the analysis concluded that in general the implementation of secondary education management has been carried out well in high schools / vocational schools in North Sumatra. Based on the results of the descriptive qualitative analysis, it proves that some implementation of educational standards has gone very well. The implementation of education implementation that still faces several obstacles is the implementation of financing standards, procedures for meeting standards, implementation of standards for the number of educators and education personnel, implementation of quality standards for educators and education personnel, and implementation of student personal cost standards as measured by the fulfillment of basic student equipment.
The Role of Strategic Management Accounting In The Development of Sustainable Development Goals (SDGs) In The Field of Decent Work To Support The Economic Growth of Ntt Province Yanuar Ramadhan; Rio Bernando Sirait; Achmad Chusanudin; Erna Longa; Dewi Kurniawati
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1655.993 KB) | DOI: 10.59141/jrssem.v2i03.286

Abstract

Work is very important in the context of human well-being. Besides providing income, jobs also pave the way to broader economic and social improvements. This study used the Systematic Literature Review method. This research was conducted by collecting research data in the form of documentation in the form of research journals and other data. This research has the results, namely that it should be in realizing the goals of sustainable development goals (sdgs) in the field of decent work to support the economic growth of East Nusa Tenggara Province, the need for Tourism-based development supported by infrastructure development and the synergy of community elements, so that a system will be created that can realize people get decent jobs and improve the economy of East Nusa Tenggara Province
Theological Study of Worship Singing as A Confession of Faith For Members of The GKI Victori Kehiran Congregation In Jayapura Serli Patasik
Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2356.397 KB) | DOI: 10.59141/jrssem.v1i10.287

Abstract

Song is an integral part of the whole series of worship of the people in worship as a confession of faith, an expression of joy and thanksgiving, surrender and confession of sin. The Church in all its ministries continues the offering of chants in tone and motion, Music has the ability to include people in mystery. But music can also be a trial for man, if God is no longer the center of worship it means that the heart is separated from the heart so that the heart stops praising God and the chants chanted are only for the glory of man. The essence of singing in worship lies in the recognition of the majesty of God as the creator of the universe and the savior for human life. This recognition is experienced directly by all members of the congregation through the availability of natural resources, namely the fertility of the land enjoyed by the entire community, giving birth to a confession of faith thanks to the intervention of God we experienced all of this. This expression of faith is often sung through singing during worship in the form of congregational singing, choir or vocal group and solo. The song itself is located in everyone's heart so the singing is an offering of the tone of life that must be united and confirmed with the offering of the tone of the heart in worship because life is a beautiful song for the glory of God. Qualitative research methods with a triangulation approach are used to find out the extent to which the congregation of GKI Victori Kehiran Satu Sentani members interpret singing during worship as a confession of faith, so that the real singing is a daily pattern of life as a song for the glory of God.
Utilization of Syif'ar Dental Tools in Learning The Introduction of Dental Tools to The Skill of Identifying Tools Amaliah Asy-syifa
Journal Research of Social Science, Economics, and Management Vol. 2 No. 2 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.075 KB) | DOI: 10.59141/jrssem.v2i02.289

Abstract

The dental health department is a vocational education that produces skilled graduates, so that in the learning process it requires strategies and methods that lead to practice to hone student skills by utilizing information technology. One of the effectiveness in learning can be done using the development of learning media through Augmented Reality technology. Produce the SYIF'AR Dental Tools model as a learning media for the skill of identifying tools. This type of research is a mix method, which is a combination of qualitative and quantitative approaches in producing products. The research collected data with descriptive methods while testing the effectiveness of the product with analytical methods. This research design is Research and Development. The research subjects were 2 groups: Intervention 40 people and Control 40 people. Test data using Wilcoxon and Mann-Whitney. The feasibility test of SYIF 'AR Dental Tools in learning the introduction of dental tools obtained 91% (very feasible). Test the effectiveness of the skill of identifying tools with a p-value of 0.000 (effective). The results of the effectiveness test of unpaired data change value ? 26.73 and p value of 0.000 (effective). Augmented reality technology has been made whose application is feasible and effective on the skills of identifying tools in learning the introduction of dental tools in students. The use of augmented reality technology is more effective than the use of printed books.
Financial Analysis of Green Detergent as A Water-Friendly Solution In Indonesia Dian Masita Dewi; Agni Danaryanti
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2609.073 KB) | DOI: 10.59141/jrssem.v2i03.290

Abstract

The most crucial global issue discussed at the Fourth Intergovernmental Review Meeting on the Implementation of the Global Program of Action for the Protection of the Marine Environment from Bali Land Based Activities (IGR-4) in 2018 is the danger of detergent. Up to 45% of Indonesia’s rivers are in the category of being heavily polluted by detergent. Furthermore, Enzymatic Eco Detergent is a new, renewable, and innovative biodegradable product made from vegetable surfactants based on palm oil (MES). It is also enriched with organic enzymes produced by simple biotechnology from processing organic waste, such as fruits and vegetable peels, based on garbage enzyme/eco-enzyme. And it also has excellent potential to be developed on a micro business scale (Start-up). As a new product, conducting a business feasibility analysis is necessary to reduce the risk of failure or loss. Therefore, this study aims to analyze the feasibility of the Eco Detergent factory start-up business with a capacity of 12,000 liters per year based on a financial analysis involving the Payback Period, Net Present Value, Internal Rate of Return, and Return on Investment. The data obtained were analyzed using Microsoft Excel 2013 software. The result showed that the payback period (PP) is three years (2 years and 3 months) faster than the project age of 5 years, hence the Green detergent start-up project, "Enzymatic Eco Detergent," is feasible to be implemented. Meanwhile, the Net Present Value (NPV) criteria have a positive IDR of 1,117,448,350.97. The Internal Rate of Return (IRR) and the Return on Investment (ROI) obtained are 57.57% and 54%, respectively. Conclusively, the investment is considered profitable with a return rate of 10.37%, hence, it is feasible to be implemented.

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