Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal Research of Social Science, Economics, and Management

jrssem
Website

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

82 83 84 85 86

The Influence of Corporate Social Responsibility, Chief Executive Officer Narcissism on Financial Performance with Earnings Management as a Mediator Endang Kartini Situmorang, Jesenia; Indrati, Menik
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1063

This study investigates the effect of Corporate Social Responsibility (CSR) and Chief Executive Officer (CEO) narcissism on corporate financial performance, with earnings management serving as a mediating variable. The objectives are to analyze the direct effects of CSR and CEO narcissism on financial performance, measured by Return on Assets (ROA), examine their influence on earnings management practices, and test the mediating role of earnings management in these relationships. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, using data obtained from annual reports. Path analysis is employed to assess both the direct and indirect relationships among variables. Using a quantitative approach with path analysis, this study investigates 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, resulting in 75 observations through purposive sampling. The findings reveal that CSR has a significant positive influence on earnings management and directly contributes to improved financial performance, as measured by Return on Assets (ROA). CEO narcissism, while negatively associated with earnings management, demonstrates a significant positive impact on ROA. Additionally, earnings management plays a significant mediating role in the relationship between both CSR and ROA, as well as CEO narcissism and ROA. These results highlight the strategic role of CSR and the psychological traits of top executives in shaping financial outcomes. The study underscores the importance for stakeholders to consider managerial personality and social responsibility initiatives when evaluating a company’s financial health and governance practices.

The Influence of Auditor Characteristics on Audit Report Lag: The Effectiveness of the Audit Committee as a Moderating Variable Vionita, Laura; Kristianti Maharani, Novera
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1065

Audit report lag reflects the timeliness of audit completion and serves as a crucial indicator of transparency in financial reporting. This study aims to examine the effect of auditor characteristics, namely audit tenure, size of Public Accounting Firm (PAF), and auditor industry specialization on audit report lag, with the effectiveness of the audit committee as a moderating variable. The research object includes 69 infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period, with a total sample size of 172 observations. A quantitative approach was used with secondary data and moderated regression analysis. The results show that audit tenure and the size of the PAF have no significant effect on audit report lag, while auditor industry specialization has a significant negative effect. The effectiveness of audit committee does not to moderate the relationship between audit tenure and the size of the PAF on audit report lag, but it significantly strengthens the effect of auditor industry specialization on audit report lag. This study is expected to contribute to decision making regarding auditor appointments and enhancing internal oversight to improve the timeliness of financial reporting. Future researchers are encouraged to expand the research scope across sectors and include additional variables such as audit complexity or internal audit quality for more comprehensive results.

The Effect of Audit Committee, Profitability, Company Size, and Leverage on Audit Report Lag Wrensiska, Dwi; Indrati, Menik
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1068

This study examines the factors influencing audit report lag in the transportation and logistics sector, addressing the persistent problem of delayed financial reporting that undermines market transparency and investor confidence. The research problem stems from the significant number of companies listed on the Indonesia Stock Exchange (IDX) that consistently exceed the 90-day regulatory deadline for submitting audited financial statements, with audit report delays potentially causing administrative fines, declining investor confidence, and capital market volatility. The objectives are to analyze the effects of audit committee characteristics, profitability, company size, and leverage on audit report lag in transportation and logistics companies. Using a quantitative approach with panel data regression based on the Fixed Effect Model (FEM), this study examines 24 companies listed on the IDX during 2022–2024, resulting in 72 observations through purposive sampling. The results of the study show that while larger businesses and more extensive audit committee structures speed up the audit process, audit report delay is negatively and significantly impacted by audit committee characteristics and firm size. Meanwhile, audit report delays have not been significantly impacted by profitability or debt. The results of the study have managerial implications for improving the performance of audit committees and making the best use of available resources to reduce audit report delays and improve the openness and dependability of financial data.

Mapping of Syphilis Cases Using Geographic Information System (GIS) in Denpasar City in 2024 Adinatha, I Wayan Laksamana Putra; Adisanjaya, Nyoman Ngurah; Wasita, Rai Riska Resty; Wijayanti, Putu Okta
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1069

Cases of sexually transmitted infections (STIs), especially syphilis, continue to show an increase in various regions of Indonesia, including Denpasar City. This disease not only causes serious medical impacts but also has implications for social aspects and community productivity. This study was conducted with the aim of describing the distribution pattern and classifying syphilis cases in Denpasar City in 2024 through a Geographic Information System (GIS) approach. The study used a quantitative method with a descriptive design. Secondary data analyzed amounted to 297 cases, obtained from the Denpasar City Health Office and the Kerti Praja Foundation, with a research sample of 170 cases based on the calculation of the Slovin formula. Patient location points were determined through address data converted to GPS coordinates, then processed using ArcView 3.3 software to produce distribution maps and classification of cases using the Kingma method. The results indicated that there were 170 cases of syphilis in four regions. The most cases were recorded in South Denpasar with 85 (high category), followed by West Denpasar with 52 (medium category), while North Denpasar had 22 cases and East Denpasar had 11 (low category). The majority of cases were found in the productive age group of 26-45 years, followed by the age group of 12-25 years. In addition, the number of cases occurred more in men (136 cases) than women (34 cases). This mapping is expected to serve as a basis for developing more targeted prevention strategies and health interventions, especially for productive and vulnerable age groups.

The Influence of Ethical Leadership and Organizational Commitment on Job Burnout and OCB With Intrinsic Motivation as a Mediator in Generation Z in Jakarta (Financial Sector Employees) Pradipta, Oktavian Rizki; Harahap, Sonya Mamoriska Mulia
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1074

This study aims to examine the influence of ethical leadership and organizational commitment on burnout behavior among Generation-Z employees in the banking sector, particularly its impact on intrinsic motivation and organizational citizenship behavior (OCB). The study employs a quantitative approach by distributing online questionnaires to 286 Generation-Z employees working in Jakarta. The collected data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with SmartPLS version 4.0. The research model tests eight hypotheses describing relationships among main variables, including direct effects of ethical leadership and organizational commitment on job burnout, intrinsic motivation, and OCB, as well as the mediating role of intrinsic motivation between burnout and OCB. The findings indicate that ethical leadership significantly influences organizational commitment and burnout behavior, which in turn affects intrinsic motivation and OCB attitudes. Intrinsic motivation is also proven to positively mediate the relationship between burnout and OCB. This study highlights the importance of implementing more effective ethical leadership to enhance organizational commitment and reduce burnout, thereby facilitating intrinsic motivation and fostering positive behavior in the workplace, especially for Generation-Z employees in the banking industry.

Financial Ratios and Corporate Performance: The Interaction of Liquidity, Solvency, and Profitability in Indonesian Mining Companies Sumarlin, Muhamad Jorgi Rahmat Andri; Tanjung , Miranda Hotmadia
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1075

This study examines the impact of liquidity and solvency ratios on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Amid global commodity price volatility and the implementation of downstream policies in Indonesia's mining sector, the management of financial structures is becoming increasingly critical. Liquidity is measured using cash ratios and quick ratios, while solvency is represented by debt-to-equity ratio (DER) and debt-to-asset ratio (DAR). Financial performance is assessed using profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE) with company size, company age, and exchange rate as control variables. Panel data regression using the Random Effects Model (REM) revealed that DAR had a significant negative effect on ROA, while DER significantly and negatively affected ROE. In contrast, the liquidity ratio did not show a significant effect on profitability. These findings suggest that excessive debt can hinder profitability and that maintaining an optimal capital structure is essential for sustainable financial performance in Indonesia's capital-intensive mining industry. This study provides empirical insights for the formulation of financial strategies in resource-based sectors that are vulnerable to external shocks.

Lifestyle Intervention Strategies to Maintain Cognitive Health in Middle-aged Adults: A Scoping Review Abimanyu, CVR; Kamila, Aisyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1076

Cognitive decline in middle-aged adults (40–60 years old) represents a significant public health challenge with implications for quality of life and dementia prevention. The research problem centers on the limited attention given to this critical age group compared to elderly or adolescent populations, despite this being a crucial transition period during which preventive interventions can have maximum impact. This study aims to map lifestyle intervention strategies to maintain the cognitive health of this age group. The method used was a scoping review based on PRISMA-ScR, with literature from Scopus, PUBMED, and SpringerLink. Of the 94 articles found, 11 met the criteria for analysis. The results showed that a healthy diet, physical activity, cognitive stimulation, social interaction, as well as management of physical conditions such as chronic pain and frailty, were effective in slowing down the decline in brain function. The multidomain approach and personalization through shared decision-making have proven to be more optimal than a single strategy. In conclusion, healthy lifestyle interventions in middle-aged adults play an important role in preventing dementia and improving quality of life; therefore, they need to be integrated into public health programs.

Analysis of Sales Forecasting to Determine the Feasibility of Production Capacity in Ready-to-Drink Industrial Companies with a Rough Cut Capacity Planning Approach Evana, Nadya; Sihombing, Tanggor
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1077

This study analyzes the impact of inflation, public holidays, the US dollar exchange rate, and marketing costs on sales at PT XYZ, a packaged tea company that shifted from contract manufacturing to its own brand in 2021. Regression results show that public holidays and marketing costs significantly influence sales, where holidays create seasonal spikes in demand and marketing activities expand market reach. Despite increased sales, production capacity planning was inadequate, forcing reliance on overtime. Using Rough-Cut Capacity Planning (RCCP), this research evaluates capacity shortages and compares expansion strategies. Standard time measurements were applied to each production process, while demand forecasting used five methods, with Multiplicative Decomposition chosen for its lowest MAPE (3.424%). Forecasts from 2025–2027 indicate demand exceeding capacity in work centers such as filling, quality check, cooling, box arrangement, cup-to-box insertion, and taping. To address this, two strategies were compared: overtime and additional labor. Cost analysis revealed that adding labor is the more economical and sustainable option, with projected costs of IDR 23.1 billion (2025), IDR 34.8 billion (2026), and IDR 39.3 billion (2027), while generating attractive ROIs of 21.47%, 23.83%, and 23.78%. These findings highlight the importance of aligning production capacity with demand growth to ensure competitiveness and efficiency in the tea industry.

Perception of Organizational Justice Towards Organizational Commitment Among Employees of PT. Jayadi Samudera Lines Through Job Satisfaction Mediation Waluyajati, Dhani Husada; Rahayuningsih, Idha
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1079

The purpose of this study was, to determine the effect of perceptions of organizational justice on organizational commitment in employees of PT. Jayadi Samudera Lines with mediation of job satisfaction. The population of this study is using Nonprobability Sampling. The research method used is quantitative. Research data were collected by distributing questionnaires directly consisting of a scale of perceptions of organizational justice, job satisfaction, and organizational commitment. The scale in this study uses a Likert scale with 6 answer choices and 5 answer choices. The research measuring instrument used was the perception of organizational justice which was made by the researcher based on Moorman's theory (1991), the job satisfaction scale made by the researcher based on Spector's theory (1994) translated by Junaedi et al (2021) and the organizational commitment scale made by Allen & Meyer (1990) and revised by Stephen Jaros (2007). The validity test uses content validity and the reliability test uses Cronbach's Alpha. Data analysis techniques use regression and mediation analysis tests. The results showed that perceptions of organizational justice can have a direct effect on organizational commitment with a p-value of 0.002 and an Estimate value of 0.318. And can affect through the mediation of job satisfaction with a p-value of 0.001 and an Estimate value of 0.391. Thus it can be concluded that job satisfaction can be a mediating role.

Impact Analysis of Incentive Scheme for Dump Truck Driver to Reduce Overspeeding at Oil and Gas Company Aditya, Rangga Budi; Dewi, Ratna Sari
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.1080

The phenomenon of overspeeding in transportation equipment is commonly encountered in daily life. This also frequently occurs in industries involving long-distance travel using transportation or heavy equipment, such as in the mining industry, where dump trucks are widely used. This study focuses on a case in the oil and gas industry. The research adopts a quantitative approach using linear regression analysis to identify the relationship between average daily incentives and the percentage of overspeeding, chi-square test to examine the association between types of incentive schemes and overspeeding categories, and t-test to compare the average incentives between drivers who commit overspeeding violations and those who do not. The data were obtained from the Integrated Journey Management System (IJMS), covering 1,087 dump trucks over a six-month period. The results indicate a positive relationship between incentive amounts and overspeeding levels. Incentive schemes based on trip productivity tend to increase the risk of speed violations compared to distance-based schemes. These findings have important implications for companies and contractors in designing incentive policies that not only consider productivity but also driver safety. Integrating safety indicators into the incentive structure is key to building a safe and sustainable internal transportation system in the oil and gas industry.

Page 84 of 134 | Total Record : 1333

82 83 84 85 86

Filter by Year

2021 2025

Filter By Issues

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

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