Journal of Social Science (JSSS)
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The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable
Get PDFA phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore this research aimed to discover factors the receipt of going concern audit opinion with the firm size as a moderating variable and factors including independent commissioners, audit committee, and financial distress. Furthermore, the logistic analysis regression with the Eviews program was the hypothesis test used. The results of this study, the audit committee and financial distress had a notable effect towards going concern audit opinion, while independent commissioners had no impact. Firm size moderates the effect of the audit committee & financial distress on the opinion acceptance. However, it did not moderate the independent commissioners towards going concern opinion. Therefore, the results are useful for creditors and investors as a consideration before investing in the mining industry by assessing the company's financial condition related to its ability to continue going concern
Analysis of Factors Affecting the Export of Batik in Indonesia
Get PDFThis study aims to determine whether the exchange rate, GDP, and inflation affect Batik exports in Indonesia. The data used in this study are secondary time series data from 2010-2020. The data used were obtained from the Ministry of Industry, the Central Bureau of Statistics, and Bank Indonesia. This type of research is associative research using quantitative methods. The test is carried out using the help of statistical software Eviews 10. The analysis method used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the Exchange Rate variable has a positive but insignificant effect on Indonesian Batik Exports. The GDP variable has a negative and significant effect on Indonesian Batik Exports. The Inflation variable has a positive and significant effect on Indonesian Batik Exports for the period 2010-2020. Exchange Rate, GDP, and Inflation simultaneously have a significant effect on Indonesian Batik Exports. The coefficient of determination is 0.551197, which means that the independent variables exchange rate, GDP, and inflation affect 55.11% of the dependent variable Batik exports in Indonesia
Development of Religious Moderation Teaching Materials in Character Education Courses at Public Christian Religion Institute (IAKN) Ambon
Get PDFThe development of religious moderation teaching materials in character education courses at the Ambon State Christian Institute is one form of implementing religious moderation in the Ambon IAKN environment. In addition, this research also aims to deepen and broaden the knowledge of IAKN Ambon students about religious moderation. The type of research is Research and development, using the development model of M. Alessi and Stanley R. Trollip (2001) with four stages, namely, planning, design, development and Disseminate. The results of the study indicate the feasibility of teaching materials for the five main materials assessed by the validator, namely: the mean score of 3.25 which is qualitatively included in the very feasible category. Material validation on the content aspect with an average score of 3.08 with a very decent category. The results of the test with students for the small group obtained 3.16 and for the large group test it was obtained 3.09. The hope in the future is that the development and internalization of religious moderation will not only end in religious moderation teaching materials. However, it is necessary to carry out a follow-up plan with parties who are directly related to the learning process and student development. In relation to this follow-up plan, it can be proposed to, 1) review the IQF so that the values ??and application of religious moderation are given weight, and 2) research studies and community service can focus on the concept of religious moderation. However, it is necessary to carry out a follow-up plan with parties who are directly related to the learning process and student development. In relation to this follow-up plan, it can be proposed to, 1) review the IQF so that the values ??and application of religious moderation are given weight, and 2) research studies and community service can focus on the concept of religious moderation
Improvement of Millennial Generation Mental Health Due to Pandemic Effects
Get PDFThe millennial generation is a generation born in the range of 1980 to 2000. Known as millennials because this generation is developing in technological advances and the digital era. This decade is a moment that dominates the millennial generation. The role of the millennial generation in the present generation has a great influence on the progress of the nation. The mindset that tends to be at the peak of development encourages this generation to become the pioneers of the movement for change. However, in the midst of the peak of its development, the millennial generation must face a pandemic that affects the whole world. The purpose of this study is to determine the improvement of Millennial Generation Mental Health Due to the Effects of the Pandemic. This research applies a method of systematic review in which secondary data collection is carried out, and is a synthesis of all available relevant evidence that brings together all existing primary studies for review. The pandemic caused by coronavirus disease 2019 (COVID -19) caused the cessation of many activities throughout the world. This pandemic period has a significant negative impact both in the fields of education, economy, and health. In addition to the increasing number of suspects and deaths caused by covid-19, mental health also occupies an important role as an influence caused by the pandemic. The productive times of the millennial generation must be faced with the pandemic as the biggest challenge. Moreover, as many as 27% of millennials are negatively affected by mental health due to COVID-19. Some of these disorders include fear of contracting it, stress due to work, anxiety, fear, and depression to face the future
Accounting Treatment Evaluation of Fixed Assets under PSAP No.7 at Ministry of Food Crops and Horticulture
Get PDFFixed Assets has an important role to maximize the role of recording of recognition of fixed assets arising from transactions financed by the Regional Government. Under these circumstances decision-makers will urgently need information tools regarding fixed assets. This study aims to analyze the accounting treatment of fixed assets according to Financial Statements of Public Number 7 in the Department of Agriculture of Food Crops and Horticulture of South Sumatra Province. From the results of research the authors can conclude that the Department of Agriculture Food Crops and Horticulture of South Sumatra Province in carrying out its accounting activities whether already guided by Financial Statements of Public Number 7 About Fixed Assets
Pawn Company Internal Factor Analysis
Get PDFIn the midst of competition in the conventional pawn business after the COVID-19 pandemic, a strategy is needed to attract consumers to do their pawn transactions. We offer a solution by providing an application where consumers do not need to come to the shop to pawn their goods anymore. With an easy- to-use application by all groups and pick-up systems for the goods that wanted to be pawned, it is a new breakthrough in the business. Internal factor analysis is carried out to determine the advantages of the pawn application based on the resources and capabilities that the company have in order to determine the right competitive strategy. The analysis of those internal factors in the pawn business is carried out through demand analysis, analysis of competition, resource and capability assessment, VRIO analysis, and also strength and weakness analysis by matrix. Based on these analyses, it is known that there are several strengths of this business that can become the competitive advantages and weaknesses that must be improved in order to compete better with other pawn companies
Determination of Corporate Social Responsibility Disclosure Using Firm Size as a Moderation Variable in Palm Oil Companies
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Analysis of the Effect of Conflict and Work Stress on the Performance of Employees of PT Perkebunan ABC Asahan
Get PDFPT Perkebunan ABC is always encouraged to be able to achieve targets and increase the productivity of its employees. The problem in this study is whether conflict and work stress affect the performance of PT Perkebunan ABC employees with the hypothesis being conflict and work stress affect the performance of PT Perkebunan ABC employees. The theories used in this study are Human Resource Management (HRM), conflict management and organizational behavior related to conflict, work stress and employee performance. The purpose of this study is to determine what factors influence conflict and work stress on the performance of PT Perkebunan ABC employees and formulate managerial policies that can be implied in order to improve employee performance. This research is in the form of correlational research with a research population of 749 people, all of whom are Executive Employees. The analytical method used in this study is the Structural Equation Model (SEM) analysis method. The results showed that conflict was the most dominant factor affecting the performance of PT Perkebunan ABC employees. The conclusion of this study is that the most dominant factor affecting the performance of Executive Employees (Karpel) at PT Perkebunan ABC Asahan is conflict with the magnitude of the influence reaching 91%
The Efforts to Align Legal Vacancies in Law Number 4 of 2023 to Strengthen the Independence of the Financial Services Authority in Supervising the Financial Services Sector
No full textThe legal gap in Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Services Sector is a significant challenge to the effectiveness of supervision of the Financial Services Authority (OJK) in Indonesia. Issues such as unclear definitions, lack of specific provisions, ambiguity in inter-agency relations, and minimal strict law enforcement have resulted in doubts about the implementation of OJK's duties. To overcome these problems, efforts are needed to harmonize through the formulation of clear definitions, the regulation of more specific provisions, and increased coordination between institutions. In addition, providing law enforcement powers and facilitating the preparation of derivative regulations are also important to strengthen OJK's independence. With these alignment steps, it is hoped that OJK can operate more effectively and contribute to the stability of the financial services sector in Indonesi