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Contact Name
Zidnal Falah
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Jl. Ki Ageng Tapa (Perumahan Pondok Mutiara Gegunungan Blok F9) RT 3, RW Gegunungan, Sumber, Kab. Cirebon, Jawa Barat.
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Jawa barat
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 1,333 Documents
Development of Computer Accounting Applications with Microsoft Excel VBA (Macro) in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES) Coconut Wood Furniture Stevie Kaligis; Ivollety Walukow; Jefrry Rengku
Journal Research of Social Science, Economics, and Management Vol. 2 No. 7 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i07.378

Abstract

Micro, small and medium enterprises (MSMEs) are one of the economic activities carried out by most Indonesians. MSMEs have a very significant contribution in employment, forming Gross Domestic Product, national export value and national investment. Until 2019, the number of MSMEs in Indonesia reached 56.5 million. In this study, it found that the accounting information system was weak and not in accordance with Financial Accounting Standards at the Technical Education Training Center (BLPT) GMIM Kaaten Tomohon. Seeing the importance of accounting information systems today to the progress of business organizations, and the number of orders for goods at BLPT GMIM Kaaten Tomohon is currently increasing, a fast, accurate and accountable recording process is needed in order to make decisions appropriately based on Financial Accounting Standards. The purpose of this study is to help MSMEs develop the application of a Microsoft Excel VBA (Macro) based accounting information system on BLPT GMIM Kaaten Tomohon. The development method in this study uses the Borg and Gall Research and Development (R&D) model, through this model aims to produce a computer application-based Accounting information system. Data is obtained directly from the company through interviews and documentation. Based on the data obtained, it is stated that the BLPT GMIM Kaaten Tomohon accounting information system has several weaknesses, such as the non-implementation of a computer-based accounting information system. From these weaknesses, researchers provide advice to use a Microsoft Excel VBA (Macro) based accounting information system that is easy to operate and in accordance with SAK EMKM.
The Influence of Self-Assessment System and Tax Socialization on Taxpayer Compliance With Nationalism as A Moderation Variable Khalisah Visiana; Susanto Susanto
Journal Research of Social Science, Economics, and Management Vol. 2 No. 7 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i07.379

Abstract

The purpose of this study is to determine the influence of the Self-Assessment System, Tax Socialization on Taxpayer Compliance with Nationalism as a moderation variable. Data was collected using a survey method with questionnaire techniques. The population used in this study is every person who is already working and has an NPWP. Samples were taken using purposive sampling. that is the technique of determining samples with certain considerations. These considerations are a WP who has worked and has at least 1 year of work experience, a worker's income level above 4 million, permanent employment status and is not a day worker, age over 20 years and also has an NPWP and understands tax obligations. The results of this study are Self-assessment system on taxpayer Compliance has a significant effect, Tax Socialization does not have a significant effect on taxpayer compliance, Nationalism has a significant effect on Taxpayer Compliance, nationalism moderates the Self-assessment system has an insignificant effect on Taxpayer Compliance, The influence of Nationalism moderates Tax Socialization on taxpayer compliance has a significant effect.
Millennial and Generation Z Online Purchasing Decisions on Indonesian Marketplace Virgo Simamora; Paras Islami
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.380

Abstract

The COVID-19 epidemic, as well as advancements in information technology, have both led to a shift in consumer behavior, with consumers increasingly preferring to purchase things online. This study is an explanatory study that aims to evaluate the impact of e-customer reviews, e-customer ratings, and e-payment on the online purchase decisions of Millennials and Generation Z in Indonesian marketplaces. The populations studied in this research include the Millennial Generation and Generation Z, both of which purchase products from Indonesian marketplaces in unknown, large numbers. Purposive sampling was employed in this investigation to gather 420 samples that fulfilled the specific criteria used in this study. This study employed a questionnaire to collect data, which was emailed using Google Forms and distributed between December 8, 2022, and January 16, 2023. According to the findings of this research, e-customer reviews have no impact on online purchasing decisions. In contrast, this study shows that e-customer ratings have an impact on online purchasing decisions. Finally, this research discovered that e-payment affected online purchasing decisions. The findings of this study are crucial because they provide insight into the preferences and attitudes of Generation Z and Millennials about e-customer reviews, e-customer ratings, and e-payment systems.
The Legal Force of The Job Creation Law In Conditional Unconstitutional Status After The Constitutional Court Decision Christabella Gunawan
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.391

Abstract

The Job Creation Law is not only referred to as a law that has gone viral in various circles since it was enacted in 2020, it seems that the Job Creation Law continues to be a major star in the world of the Plenary State arena. Various kinds of arguments, assumptions, pros and cons emerged and during the ratification, demonstrations were inevitable. The research uses normative legal methods related to literature studies and the latest news data with a philosophical approach or ideal values. The conclusion is that the Job Creation Law is still valid and has legal force even if it is stated to be formally flawed, where material defects are a certainty. The binding legal force of the Job Creation Law lasted for two years and there was no update on the implementation of the Job Creation Law.
The Influence of Experiential Marketing on Tourism Visitor Satisfaction In Tanjung Sakti (Sindang Panjang Agrotourism and Warm Water) Elvera Elvera; Sastra Mico
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.394

Abstract

This study aims to determine whether there is an influence of Experiential Marketing on Visitor Satisfaction and to find out how much the Experiential Marketing Variable has on Visitor Satisfaction in Tanjung Sakti Tourism in Sindang Panjang and Air Warm Agrotourism. This study uses an associative research method with a quantitative approach. There are two variables used in this study, namely Experiential Marketing (X) and Visitor Satisfaction (Y). This data collection was obtained by distributing questionnaires to Tanjung Sakti Tourism Visitors at Sindang Panjang and Air Warm Agrotourism. The sample used in this study was 100 respondents using Simple Linear Statistical Analysis and Sampling techniques. The results of the Simple Linear Regression Analysis Test in this study indicate that Experiential Marketing has a positive effect on visitor satisfaction. It can be seen from the Simple Regression Analysis, namely: Y = 0.798 + 0.475. Which is a constant value of 0.798, the regression coefficient value of Experiential Marketing has a positive effect, which means that if the Experiential Marketing Strategy increases by one unit, visitor satisfaction will increase by 0.475 units. The Experiential Marketing Strategy has a significant effect on Visitor Satisfaction which can be seen from the results of the t-test where the significant value is 0.000, which means it is smaller than 0.05 so the hypothesis is accepted.
Architectural Design of Business Processes For Community Empowerment and Flexibility Based on Presidential Regulation Number 132 of 2022 Farida Farida; Gerry Firmansyah
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.395

Abstract

The development of information technology in daily life is very rapid so that it can increase the productivity of an individual or organization. The Government Sector also utilizes information technology in an effort to increase the provision of effective and efficient public services. Likewise with the Government of Indonesia, in 2018 issued Presidential Regulation No. 95 of 2018 concerning Electronic-Based Government Systems (SPBE) as a guideline for governance that utilizes information and communication technology to provide quality public services. SPBE evaluation and monitoring is carried out by the Ministry of State Apparatus Empowerment and Bureaucratic Reform (KemenPANRB) in every government agency in Indonesia. In 2020 the results of the SPBE evaluation at the Tangerang City Government obtained a score of 3.44 with a good index. For this reason, this research focuses on improving SPBE governance which includes the standardization and integration of SPBE business processes for the Tangerang City Government. This research provides a solution in the form of an SPBE enterprise architecture design in the business process domain according to the SPBE architecture. Several phases are used, namely the preliminary phase, architecture vision, and business process architecture. The main phase of this design is the business process architecture which produces level 0 business process maps, level 1, 2, 3, 4, 5 business process maps and cross-functional maps as standardization of SPBE business processes according to PermenPANRB No. 19 of 2018.
Application of E-Performance and Compensation Systems To Employee Performance Through Motivation As An Intervening Variable Achmad Irfan Rifqiansyah; Tine Yuliantini
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.396

Abstract

Advanced human resources (HR) are required for an organization to achieve its goals and objectives. There is a need for human resource management so that the implementation of activities runs optimally by evaluating employee performance. The research method used was causal quantitative, which aims to analyze the effect of implementing e-performance systems and compensation on employee performance through motivation as an intervening variable. The research population consists of employees serving in the Indonesian Navy. The Naval Personnel Staff totals 113 employees. The Slovin method was used to calculate the sample, which yielded a sample of 89 employees. Data collection methods in the form of primary data come from questionnaires, and secondary data is derived from agencies. Methods of data analysis using descriptive analysis as well as structural equation model partial least squares (SEM-PLS) analysis. The results of the analysis show that the implementation of the e-performance system affects motivation, compensation affects motivation, the implementation of the e-performance system has affected employee performance, compensation has affected employee performance, motivation has affected employee performance, the implementation of the e-performance system has affected employee performance through motivation as an intervening variable, and compensation does not affect employee performance through motivation as an intervening variable.
Comparison of Linear Regression, Neural Net, and Arima Methods For Sales Prediction of Instrumentation and Control Products In PT. Sarana Instrument Master Maruahal Sidabutar; Gerry Firmansyah
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.397

Abstract

PT. Sarana Instrument is a national private company which is an authorized sales agent for several instrumentation and control products originating from European countries and the United States for sales in Indonesia. Every company certainly targets sales to be achieved every year, for that the company certainly needs sales forecasting. PT. Sarana Instrument does not currently have a prediction system so that for making annual sales targets, it still uses manual estimates by looking at sales data from the previous year's sales. So that PT. Sarana Instrument cannot get accurate sales predictions and the company cannot prepare human resources and financial resources according to the company's needs. Therefore, a forecasting system is needed to help make forecasts. The purpose of this study was to analyze the error rate of forecasting sales data for 2013-2021 at PT. Sarana Instrument uses a forecasting algorithm, namely the Linear Regression Algorithm, Neural Net and Arima, in order to obtain a sales forecast method with the smallest error rate and can be implemented at PT. PT. Sarana Instrument.
Optimal Investment Portfolio Analysis Using The Markowitz Model For Stock In Each Sector In The Indonesia Stock Market During Covid 19 (2020-2021) Fitria Ulina Meliala; Subiakto Sukarno
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.399

Abstract

The COVID 19 pandemic in early March 2020 starting from Wuhan had a very large impact on the global economy and the Indonesian economy, the COVID 19 pandemic forced the government to establish a PPKM policy (Implementation of Restrictions on Community Activities) to suppress the spread of Covid 19 in Indonesia. Indonesia's State Gross Domestic Product fell in the second quarter 2021 amounting to -5.32% and also having an impact on the stock market in Indonesia at January 02 2020 the JCI was recorded at 6283 fell to 3937 in March 24 2020 (minus 36.77%) in March 2020. The results of this study using 22 of the stocks representing 11 sectors in the stock market in Indonesia obtained a maximum Sharpe ratio calculation of 31.57% with a weekly yield of 1.48% and a standard deviation of 4.39% and a maximum yield with a Sharpe ratio of 31.29% and a yield weekly yield of 1.37% and a standard deviation of 4.08%, the result of the minimum standard deviation with a Sharpe ratio of 5.92% with a weekly yield of 0.24% and a standard deviation of 2.51% and the results of Portfolio in the efficient frontier namely portfolio 6 with a Sharpe ratio of 30.94% and weekly yield of 1.3% and a standard deviation of 3.9%. For investors who want to optimize their portfolio, they can choose stocks with optimal Sharpe ratios that already pay attention to risk-adjusted return.
Effect of Board of Directors Size, Board of Directors Characteristics, Ownership Structure, and Company Size on The Quality of Sustainability Reporting Disclosures Dwi Setiawan; Agustin Fadjarenie; Lin Oktris
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.404

Abstract

This study aims to analyze the quality of Sustainability Reporting disclosures and test the factors that influence them. The quality of Sustainability Reporting disclosures is identified using content analysis techniques based on the GRI Standards. GRI Standards is the latest guideline launched by the Global Reporting Initiative which became effective in 2018 in Indonesia. Factors influencing the quality of Sustainability Reporting disclosures were tested using quantitative methods of multiple regression analysis. This study used 36 samples obtained through purposive sampling from infrastructure sector companies listed on the Indonesia Stock Exchange that disclosed sustainability reporting for the 2016-2021 period. The results showed that the quality of sustainability reporting in Indonesia is still relatively low at 17.41%. This implies that voluntary sustainability reporting disclosures make companies less motivated to make in-depth disclosures. The number and characteristics of the company's board of directors have a significant influence and the ownership structure and size of the company have a significant positive influence on the quality of sustainability reporting.

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