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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 1,333 Documents

56 57 58 59 60

Detecting Financial Statement Fraud Using the Hexagon Fraud Theory Approach in Financial Sector Companies Khoyumi Khoyumi; Adistya Puspa Inggani; Siti Nur Hadiyati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): 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.v4i2.695

Good companies do not commit fraud and provide accurate and relevant information. Therefore, financial reports must be made as well as possible in order to provide accu-rate information to its users. This research is quantitative in nature to analyze the influence of the Fraud Hexagon Theory which is proxied by sixteen variables, consist-ing of four variables from the stimulus element (financial targets, external pressure, financial stability, personal financial needs), three variables from the opportunity ele-ment (supervision ineffectiveness, auditor quality and nature of the industry), two variables from the rationalization element (auditor turnover and value accruals), two variables from the capability element (director turnover and CEO education), two variables from the ego element (CEO duality and the number of CEO photos in the annual report), and three variables from collusion elements (political connections, audit fees and collaboration with government projects) on fraudulent financial statements. This research uses secondary data with purposive sampling. In 2019-2022, there are 63 financial sector companies listed on the Indonesian Stock Exchange. The results of this research prove that financial targets, financial stability, supervisory ineffective-ness, nature of industry and CEO duality influence financial report fraud.

Collaboration of Hexahelix In Developing Natural Tourism Potential Dading Fajarudin; Nana Setiana; Unen Supriadi; Moh. Taufik Hidayat; Hery Nariyah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): 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.v4i2.696

Kuningan Regency is located in the province of West Java which borders Central Java province, with good natural resources to be developed into tourism and becoming one of the sources of Regional Budget Revenue (PAD), so with this we conducted research on tourism in Kuningan Regency with The method we use is a qualitative method, namely by collecting data. From these results, it turns out that tourism is not yet optimal in Kuningan Regency due to the budget and lack of participation by the government and private sector in increasing tourism in Kuningan Regency. To increase tourism, collaboration between stakeholders is needed. The research results show that in the collaboration process carried out in developing tourism potential in the National Nature Tourism Park in Kuningan Regency, this cross-sector collaboration is effective in achieving sustainable development goals, especially at the village level. The success of this program illustrates the potential of the Hexa Helix collaborative model as a solution to global challenges.

Factors That Influence Fraud Heptagon Theory On Financial Statements Fraud (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange for the Period 2018-2022) Ranny Ariany Djami; Murtanto Murtanto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): 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.v4i1.701

This research was conducted on Mining Sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The purpose of this study was to determine the effect of Fraud Heptagon Theory on Financial Statement Fraud using the F-Score Model partially and simultaneously. This study used quantitative methods, namely data obtained from secondary data in the form of annual reports. The sample in this study were 25 mining sector companies on the Indonesia Stock Exchange with a purposive sampling method. The data analysis used is data panel regression using the Eviews 12 application program. The results of the research on partially, pressure and ignorance has an effect on financial statement fraud, while opportunity, rationalization, competence, arrogance, and greed have no effect on financial statement fraud. Simultaneously, pressure, opportunity, rationalization, competence, arrogance, ignorance, and greed have no effect on financial statement fraud

Clean Energy Transition and Intertemporal Socio-Economic Development: A Case Study of Households in Indonesia Satrio Arga Effendi
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): 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.v4i1.702

The use of polluting energy sources for daily household needs can lead to complex issues, ranging from health deterioration and reduced quality of life to adverse socioeconomic consequences. While previous studies have predominantly focused on the health and welfare impacts of dirty energy use, this research highlights the effects of clean energy transition on household socioeconomic development, employing an innovative approach through the Household Development Index (HHDI). This longitudinal study utilizes data from the Indonesian Family Life Survey (IFLS) conducted in 2007 and 2014, revealing the dynamics of household energy consumption changes over a seven-year period. The study employs the Propensity Score Matching (PSM) method to calculate the average treatment effect on the treated of household clean energy transition. The analysis results show that households transitioning to cleaner energy sources experienced a 3.72% higher increase in development index compared to if they had continued using unclean energy. Robustness tests were conducted using the Coarsened Exact Matching (CEM) technique and a combination of CEM-PSM. These robustness tests also yielded similar and consistent results. Impact estimations performed on different sub-samples indicate that the impact of energy transition in rural areas is greater than in urban areas. This research makes an important contribution by presenting new empirical evidence on the comprehensive impact of clean energy transition on household socio-economic development.

Community Legal Awareness in Waste Management in Cirebon City Achmad Tristianoka; Muhamad Ikbal; Yuda Rizki Mahesa; Dudung Hidayat; Diky Dikrurahman
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): 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.v4i1.703

Waste management is still an important challenge in urban areas, including Cirebon City, Indonesia, because of its significant environmental and social impacts. This study explores community legal awareness regarding waste management practices in Cirebon, emphasizing the importance of a comprehensive approach and community participation. Through qualitative research involving interviews and participant observation with 50 stakeholders, including community leaders, environmental NGOs, sanitation workers, and residents, this research identifies the main factors influencing legal awareness and proposes strategies to increase community involvement. Findings show a gap between knowledge and action, highlighting infrastructure deficiencies and low community participation. These recommendations emphasize the need for improved policy frameworks, improved infrastructure, targeted education, and collaborative governance to encourage sustainable waste management and environmental health in Cirebon.

Analysis of Girder Deflection in a Simulated Bridge Using SAP 2000: Study Case of Nongsa Pura Bridge Gabriel Immanuel; Andri Irfan Rifai; Amanatullah Savitri; Joewono Prasetijo
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): 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.v4i2.712

Within structural engineering, bridges demonstrate how the practical import of scientific hypotheses becomes clear to humanity. Engineers use computer simulations and models to anticipate how the bridge will react under various stresses and what its response is likely given all sorts of environments over its life span. The construction of the Nongsa Pura Bridge in Batam, which showcases cutting-edge civil engineering accomplishments customized to local requirements, represents a critical turning point in the region's infrastructure improvement. This paper aims to analyze the deflection of a Nongsa Pura Planning Simulation using SAP2000 software. This research uses secondary data and the author's assumptions as necessary data to design a bridge. The results of this research are deflection values for the main girder, transverse girder, and longitudinal girder. In the main girder, the most considerable deflection value is 0,0778724 m. In contrast, in the transverse girder, the most considerable deflection value is 0,034118 m, and the longitudinal beam has the most considerable deflection value of 0,077809 m.

The Road User Perception of Municipal Road Deterioration: A Case Majalengka West Java Nurmala Dwiani; Andri Irfan Rifai; Mohamad Taufik; Susanty Handayani
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): 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.v4i2.713

Municipal Roads are local infrastructure and serve as global routes for trade, tourism, and cultural exchange. Damage to roads is a topic of much urgent discussion in Indonesia. The aim of research on road damage in municipal roads, Majalengka, is to investigate the causes and impacts of road damage in the area. The research location to be carried out is Jalan Baribis in the Majalengka district. This research uses qualitative methods with perception analysis to study the various factors that cause damage to roads in the city of Majalengka and their Impact on society. When passing through Jalan Baribis, Majalengka, the respondents' data was divided into gender, vehicle used, and age. Based on the questionnaire results, the variable that received the highest importance value was the effect of road damage on two-wheeled vehicles and pedestrians, with an average value of 4.8. The variable that received the lowest importance value was road damage to public facility services, with an average value of 4.2. Meanwhile, the variable that received the highest satisfaction score was the effect of road damage on two-wheeled vehicles and pedestrians, with an average value of 2.6. On the other hand, the variable that got the lowest satisfaction score was the effect of road damage on heavy vehicles, with an average value of 2.14. From the research results, the level of importance of damage to road sections to road users has an average value of 4.48, which shows that repairing damaged road sections is very important.

A Bridge Planning Simulation with Building Information Model: Steel Frame Structure Siti Tasyah Dea Fitri Pratama; Andri Irfan Rifai; Ade Jaya Saputra; Joewono Prasetijo
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): 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.v4i2.714

This paper presents a detailed approach to bridge planning and modeling using Building Information Modeling (BIM), focusing on steel frame structures. The implementation of Autodesk Revit Version 2024.1 significantly enhances the precision and efficiency of the planning and modeling process. The methodology involves gathering detailed data references, creating 2D drawings, and developing a comprehensive 3D model for structural analysis and construction design. In the bridge modeling phase, the trusses are constructed using advanced BIM tools, ensuring the structural elements are aligned accurately with the reference framework. This approach facilitates better stakeholder collaboration, improved communication, and more effective resource management. Using BIM technologies and precise data representation in the simulation contributes to better design outcomes, higher accuracy, and improved safety and compliance verification in bridge construction projects. The results demonstrate that integrating BIM in steel frame bridge planning leads to enhanced project efficiency, reduced construction errors, and optimized material use, ultimately supporting long-term sustainability in infrastructure development.

The Effect of Fundamental Ratios on Stock Returns In The Coal Mining Sector on The Idx (2018-2023) Mudzakir Mudzakir; Temy Setiawan
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): 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.v4i2.716

This research aims to examine the impact of financial ratios, including Debt to Equity Ratio (DER), Current Ratio (CR), and Accounts Receivables Turnover Ratio (RTO), on Stock Return, mediated by Return on Equity (ROE). The background of this study highlights the role of various financial ratios, such as solvency ratio (DER), liquidity ratio (CR), activity ratio (RTO), and profitability ratio (ROE), on stock returns. Previous research has shown varied results regarding the influence of financial ratios on stock returns. This research employs a quantitative descriptive method with Stata as the analytical tool. It eval_uates the impact of DER, CR, RTO, ROE, and Stock Return on coal mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The total sample comprises 108 data points from 18 companies. The analytical method used is multiple linear regression with panel data, processed using Stata. The results indicate that DER, CR, and RTO do not affect stock returns, whereas ROE significantly affects stock returns. DER affects ROE, while CR and RTO do not affect ROE. Additionally, ROE as an intervening variable does not mediate the influence of DER, CR, and RTO on stock returns. This research is expected to assist investors in analyzing the stocks of coal mining companies traded on the Indonesia Stock Exchange and help companies optimize their financial performance, enhance operational performance, and ultimately maximize shareholder value.

Analysis of Recruiter Interest in the International 5-Star Hotel Industry in Jakarta Determines Employee Candidates Ananda Fortunisa; Zumelin Astiwardhani; Irgi Iryansyah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): 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.v4i1.717

The recruitment process is often influenced by various factors, both objective and subjective. One interesting factor to study is the influence of physical attractiveness, accent, and dialect of candidates on recruiters' assessments. This study aims to reveal the relationship between physical attractiveness and candidate accent, as well as the role of dialect as a mediator, influencing recruiters' perceptions of job suitability, stereotypes formed, and interest in recruiting. This study uses a quantitative method with a questionnaire distribution technique to recruiters in the 5-star hotel industry located in Jakarta. Data obtained from BPS (2024) shows that there are 37 international 5-star hotels in DKI Jakarta Province. Thus, the population of this study was 37 recruiters from international 5-star hotels in Jakarta. This study distributed questionnaires to the entire population so that the sampling technique was carried out using the census technique. The data collected were analyzed using the SEM PLS technique. The results of the study showed that there was no relationship between physical attractiveness and job suitability. While physical attractiveness has a significant relationship to recruiter stereotypes and interest in recruiting. In addition, it was found that dialect mediates the influence of job candidate access to job suitability, recruiter stereotypes and interest in recruiting.

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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

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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