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

95 96 97 98 99

Does The Characteristics Of The Auditor Effect Audit Quality? Suryandari, Ni Nyoman Ayu; Arie Susandya, Anak Agung Putu Gede Bagus
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.559

The purpose of this study is to determine the effect of the auditor's characteristics such as spiritual intelligence, competence, experience, independence, and professional skepticism on audit quality. The sample in this study is 108 respondents which come from all auditors in accounting firms in Bali. The analysis technique used in this study is multiple linear regression. The results showed that spiritual intelligence has a positive effect on audit quality. On the other hand, competence, experience, independence, and professional skepticism does not effect audit quality. This study implies that an auditor who has high spiritual intelligence will be able to act and behave ethically in his profession and organization. Spiritual intelligence makes individuals able to distinguish between good and bad actions. In conducting audit examinations, spiritual intelligence will influence the auditor to act following the code of ethics and the accounting profession. Spiritual intelligence is able to avoid actions that can reduce audit quality.

The Influence Of Product Quality, Price, And Brand Image On Consumer Loyalty Mediated By Consumer Satisfaction (Empirical Study: Consumers Of Kacang Kulit Dua Kelinci In Jakarta) Kelvin, Kelvin; Sugiyanto, Liem Bambang
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.561

This research aims to determine how product quality, price, and brand image influence consumer loyalty in consuming Kacang kulit Dua Kelinci, mediated by Consumer Satisfaction. This research uses a quantitative approach. The survey was conducted on 180 respondents who had consumed the Kacang kulit Dua Kelinci in the province of DKI Jakarta. Data analysis was performed using the Structural Equation Model (SEM) AMOS. The research results show that the price of Kacang kulit Dua Kelinci has a strong relationship and a significant influence on consumer loyalty in consuming Kacang kulit Dua Kelinci in DKI Jakarta province. Different from product quality and brand image, which do not have a strong relationship and significant influence on consumer loyalty in consuming Kacang kulit Dua Kelinci. However, product quality, price, and brand image significantly influence consumer loyalty when mediated by consumer satisfaction. The research results also show that, in total, price is the most significant contributor to consumer loyalty, followed by product quality as the second largest contributor, then brand image as the most minor contributor. This conclusion shows that the Kacang kulit Dua Kelinci industry can maximally increase consumer loyalty by increasing consumer satisfaction so that consumers become loyal to continue consuming Kacang kulit Dua Kelinci. The limitation of the research is that the respondents collected only live in DKI Jakarta and focused on one product from the Dua Kelinci brand, Peanut Shell.

Banyuwangi TV Media Convergence In Broadcasting Local Cultural Content In The Digital Media Era Triyono, Wahyu Agus; Witarti, Denik Iswardani
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.562

The development of information and communication technology causes electronic media to start following technological developments related to a shift in media consumption patterns to online media such as the internet, television streaming and information that can be accessed via the internet. The number of internet users that is growing so rapidly is increasing along with the development of variations in internet-based communication media. Its use that is so easy and can be accessed anywhere is an option for most people. This study aims to determine the convergence of Banyuwangi TV media in broadcasting local cultural content in the digital media era. This qualitative descriptive research uses a case study approach, where the researcher identifies and analyzes a specific issue. Data were obtained from interviews with sources, books, articles, and other related literature. Using the concept of media convergence from Henry Jenkins, the results of this study indicate that Banyuwangi TV adopts three types of media convergence that are related to each other: a) technological convergence by managing online media in the form of websites (www.banyuwangi.tv) and youtube and being present in the media.

re Effect Of Enterprises’ Fundamental Factors And Systematic Risk On Stock Returns labbeik, kevin; Baridwan, Zaki; Saraswati, Erwin
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.563

This study aims to determine the influence of fundamental factors of companies and systematic risks on stock returns. The type of data used in this study is secondary data. The data is obtained from annual reports and financial reports sourced from www.idx.co.id. The population used in the study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The samples used in this study were 42 manufacturing companies listed on the IDX that met the criteria. Data were analyzed using multiple linear regression method. The results of this study indicate that the enterprise's fundamental factors affect stock returns. There are significant differences in the variable size of enterprise asset sizes before and during the Covid-19 pandemic. However, there were no significant differences in liquidity variables, debt to equity ratio, return on equity, earnings per share, price earnings ratio and systematic risk before and during the Covid-19 pandemic. Keywords: Fundamental factors; systematic risk; stock return

Could Accountant Be Facilitator To Zero Net Emission Programs? Ramadhan, Yanuar; Rifai, Achmad; Septiani, Dwi; Yasin, Fahri Hananto; Widiawati, Lenny; Caroline, Stefany
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.564

The study aims to highlight the role of accountants in supporting and facilitating the implementation of the Net Zero Emission Programme in Indonesia with a focus on emission measurement and reporting, sustainable financial management, related audits and verification, as well as its impact on environmental sustainability and the achievement of climate change targets. The research is based on a qualitative approach of literature review using data in the form of annual reports and sustainability reports from mining companies in 2022 as well as from various related research journals. The results of this study show that accountants have a key role to play in helping companies and organizations achieve zero emission targets while ensuring compliance with relevant regulations. They can also help in measuring the financial impact of sustainability initiatives and make transparent reports to stakeholders.

Analysis Of Tax Disputes On Loans From Shareholders: A Case Study On Tax Court Rulings For The Period 2018-2022 Parmalia, Indah; Rosid, Arifin
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.565

This research aims to analyze the causes of tax disputes over loans from shareholders. This research is also intended to provide recommendations for minimizing the occurrence of tax disputes over loans from shareholders. This research is qualitative research with a case study approach and was carried out using content analysis of tax court decisions and analysis of interviews with the Fiscus and Taxpayers. Loan disputes from shareholders consist of formal disputes and material disputes. The results of this research show that formal loan disputes from shareholders occur due to the implementation and application of tax regulations, while material disputes relate to loan terms, debt ratios and interest rates. Therefore, this research provides a solution for the Directorate General of Taxes (DGT) and Taxpayers to reduce loan disputes from shareholders occurring again. DGT can make policies and regulations related to cash pooling and loan interest rates. Solutions that can be given to taxpayers are holding training and Focus Group Discussions (FGD) related to taxation, holding meeting or actively consulting with Account Representatives (AR), paying attention to formal provisions for transactions even though they are carried out between companies of the same group. The limitation of this research is that there is still decision data that is not included in this research and there is decision data that cannot be read because the decision results are the results of manual scans downloaded from the Tax Court website.

Impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Quality with Capital Structure as a Moderating Variable Maryunda, Monic Anastasya; Trisnawati, Rina; Setiawati, Erma
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (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.v3i04.566

Purpose: This research aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure, managerial ownership, board of commissioners, on earnings quality with capital structure as moderating variables. Managerial ownership and the board of commissioners are proxies for Good Corporate Governance (GCG). Methodology: This research used secondary data which can be accessed in the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The sampling method used a purposive sampling technique and data processing in this research used SPSS 24 software. Results: The results of in this research show that disclosure of Corporate Social Responsibility (CSR), managerial ownership, and the board of commissioners had significant effect on earnings quality. Capital structure strengthens the relationship between Corporate Social Responsibility (CSR) disclosure and earnings quality. Besides that, capital structure strengthens the relationship between managerial ownership and earnings quality. The relationship between the board of commissioners and earnings quality is also strengthened by the capital structure. Applications/Originality/Value: The implication of this research which to improve earning quality, companies must disclose more Corporate Social Responsibility (CSR) and strengthen Good Corporate Governance (GCG) in managing the company so that the company can achieve its goals.

Formulation Of Regional Management Singbebas Rochmawati, Ida; Arifin, Arifin
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.567

The formulation of regional management strategies plays a pivotal role in the sustainable development and growth of a region. This abstract introduces the concept of "Singbebas Regional Management" as a framework for the effective governance and development of a specific region. It outlines the key components and strategies involved in the formulation of Singbebas Regional Management, focusing on regional autonomy, economic development, and social well-being. This abstract provides a brief overview of the comprehensive study that delves into the principles and practices of Singbebas Regional Management and its potential implications for regional development.

The Influence Of Promotion, Brand Image, And Advertising Attractiveness Through Instagram Media Social On Buying Decisions Of Namaste Resto Indonesia Excel, Excel; Situmeang, Ilona Vicenovie Oisina
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.568

This study aims to find out how much influence the variables are researched and studied by researchers, and also to prove that purchasing decisions that occur at namaste restaurants are influenced by some of the variables above, such as Advertising Attractiveness, Promotio, and Brand Image through instagram media social. The type of research used in this study is quantitative, where later there will be the use of important data that can be used as evidence or validation of data that will later be used for this thesis. This research will later use as many as 100 correspondents to be surveyed at the location of the Indonesia restaurant namaste, and the data obtained will later be processed into new data that is accurate and can be accounted for for its validity.

The Role Of Women In Actualizing Themselves In The Life Of The Medan City Community Aisyah, Nur
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (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.v3i04.569

North Sumatra has a population of 14.8 million people, and Medan municipality has 2.4 million people, consisting of 1.21 million men and 1.22 million women. Women are more than men, with the assumption that self-actualization is more shown by women. The purpose of this study is how the role of women in self-actualizing in the life of the Medan city community. This research uses data collection methods through qualitative methods of case study interviews through informants. The subjects of this research are 4 women who are members of the IWAPI Organization, FKMI. The results showed that women's self-actualization is the potential of a person, especially women, to be realized and maximize their potential, in this case the women in the IWAPI Organization, FKMI and have chosen and determined the choice of organization as a suitable forum and are able to position themselves as self-actualizing women. The self-actualization of women in IWAPI, FKMI and these organizations is not at all hampered by the existence of government regulations or government policies that are discriminatory. Based on observations and documentation data from women researchers in the IWAPI Organization, FKMI that along with the impact of the COVID-19 pandemic, encourages self-improvement through self-actualization in the family and community life of Medan city.

Page 97 of 134 | Total Record : 1333

95 96 97 98 99

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