International Journal on Social Science, Economics and Art
International Journal on Social Science, Economics and Art is an open access, peer-reviewed and refereed journal published by Institute of Computer Science (IOCS), Indonesia. The main objective of International Journal on Social Science, Economics and Art is to provide an intellectual platform for the international scholars. International Journal on Social Science, Economics and Art aims to promote interdisciplinary studies in humanities and social science and become the leading journal in humanities and social science in the world. The journal publishes research papers in the fields of humanities and social science such as anthropology, business studies, communication studies, corporate governance, criminology, crosscultural studies, demography, development studies, economics, education,learning, ethics, geography, history, industrial relations, information science, international relations, law, linguistics, library science, media studies, methodology, philosophy, political science, population Studies, psychology, public administration, sociology, social welfare, linguistics, literature, paralegal, performing arts (music, theatre & dance), religious studies, visual arts, women studies and so on. The journal is published in both print and online versions. International Journal on Social Science, Economics and Art publishes original papers, review papers, conceptual framework, analytical and simulation models, case studies, empirical research, technical notes.
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<![CDATA[Analysis of application of key performance indicator with SMART-C ]]>
<![CDATA[Ade Irma Sagala]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i3.95
<![CDATA[The utilization of key performance indicators refers to the utilization of indicators that have distinctive characteristics, characteristics of measurement that can show changes that occur in a particular field so that the work result in quality and quantity achieved by a person in the course of carrying out their responsibilities are in accordance with the responsibilities that have been assigned. However, the application of this is not yet at its most effective for all of the workers of PT. Multi Jaya Samudera. The objective of this study is to conduct an investigation into the utilization of key performance indicators (KPI) with smart-c. The descriptive qualitative methodology was used for this investigation. The findings of the study require the management to make a commitment to implementing key performance indicators that are in accordance with smart-c and to paying attention to the vision and mission of the company in addition to the targets that are set forth in the management contract each year. This is done so that employees can make a measurable contribution to the implementation of key preformance indicators assessments.]]>
<![CDATA[Practicing subversive social work from the standpoint of the ecological theory and social learning theory: A tool for academic learning ]]>
<![CDATA[Blessing Ramsey-Soroghaye]]>;
<![CDATA[Sotonye Gobo]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i3.102
<![CDATA[Application of theories in social work practice is not new. The profession of social work is a helping one. Subversion on the other hand attempts to transform the established social order and its structures of power, authority and hierarchy. It is the process by which the values and principles of a system in place are contradicted or reversed. So, what is obtainable as social work in the Western world is adjusted in an attempt to indigenize social work in Nigeria. This article reports on an exploratory study of ecological theory and social learning theory in practicing subversive social work. The study found that ecological theory enables the social worker understand the culture while social learning theory helps in understanding the behavioural and adjustment patterns of clients through modeling and imitation. This study recommends that the curriculum of social work has room for subversion and indigenization and also, lenses should be put on core social work theories that promote the core values, principles, methods and roles of social workers.]]>
<![CDATA[Competitive Advantage Of Small And Medium Enterprises (SMEs) In Terms Of Entrepreneurial And Market Orientation ]]>
<![CDATA[Udik Jatmiko]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i3.114
<![CDATA[The problem that is the focus of this research is the marketing strategy of wood craft business actors in Tulungagung which is less effective in maintaining its competitive advantage in the business area when viewed from the aspect of entrepreneurial orientation, market orientation. Respondents in this study were business actors as many as 31 people who were used as samples. The analysis technique is carried out by descriptive analysis and inferential statistics through validity, reliability, multiple linear regression test, t test and F test. The results of this study indicate that the entrepreneurial orientation variable partially and significantly affects the competitive advantage of wood craft business actors in Tulungagung. Furthermore, market orientation variable partially has no effect on the competitive advantage of wood craft business actors in Tulungagung. Simultaneously entrepreneurial orientation and market orientation have a significant effect on the competitive advantage of wood craft business actors in Tulungagung. It is hoped that business actors will continue to focus their efforts on factors that can help in navigating competition with innovation and see market share so that they have a competitive advantage]]>
<![CDATA[Analysis of accounting information systems of cash receipts and cash distributions at UD. AB Bakery Tebing Tinggi ]]>
<![CDATA[Vina Winda Sari]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i3.135
<![CDATA[UD. AB BAKERY is a small company that still counts home business or also known as Home Industry, this is because the owner still uses the land where he lives as a place his efforts. UD. AB BAKERY is engaged in the world of deep bread production packaging since the beginning of January 2013. This business produces or processes raw materials into a ready-to-eat product in the form of food light. Not only producing, the owner of this business also directly selling consumer products. UD. AB BAKERY was founded by Mr. Apriansyah with the address on the street of the Association of Lk. IV Kel. Tebing Tinggi Kec. Padang Hilir City of Cliffs Tall.Accounting information systems are very important to be implemented in any business sector, including UD. AB BAKERY. Utilization of the accounting information system provides accurate information about recording cash in and cash out. Accounting information systems are also useful for minimizing cash recording errors, which can affect the future of the company.Cash receipts and disbursements accounting system at UD. ABBAKERYTebing Tinggi has not been carried out systematically,where all processes of cash receipts and cash disbursements are still in progressnote or write in a receipt sheet or bill. UD. AB BAKERY does not perform separation of financial functions,warehouse function and production function so that it is prone to errors –error in recording cash. Internal control system at UD. AB BAKERY yet maximally because there is no segregation of functionsclearly.]]>
<![CDATA[Accountability in Planning, Implementation and Accountability of Village Funds Based on Government Regulations ]]>
<![CDATA[Junita Nana Ariantje]]>;
<![CDATA[Lanemey Brigitha Pandeirot]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i3.147
<![CDATA[This study aims to find out whether the principles of accountability related to accountability for the management of Village Funds which are carried out starting from the planning, implementation, accountability and supervision stages are properly implemented in Lembean Village, Kauditan District, North Minahasa Regency in 2015-2018. The method used in this research is a qualitative descriptive method with the object of research, namely Lembean Village. The data in this study are primary data obtained through interviews with related parties such as the Village Head, Village Secretary, Village Consultative Body and the community. The results of this study indicate that starting from the stages of planning, implementation, accountability and supervision are good and in accordance with applicable regulations and management has been carried out in an accountable and transparent manner.]]>
<![CDATA[Can Good Corporate Governance Moderate the Relationship Between Earnings Management and Firm Value? ]]>
<![CDATA[Adriyani Karianga]]>;
<![CDATA[Frisky Jeremy Kasingku]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v12i3.137
<![CDATA[The purpose of this research is to empirically examine the impact of earnings management toward firm value, the impact of good corporate governance toward firm value, and the impact of good corporate governance as a moderating variable on the relationship between earnings management and firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019 which were selected using the purposive sampling method, 81 companies fulfilled the sampling method requirement and were used as the sample for this study. To test the hypothesis, simple and multiple linear regression were conducted. The research results proved that earnings management measures do not have a significant effect on firm value. Furthermore, simultaneously, good corporate governance has a significant effect on firm value. Partially, one of the components of good corporate governance which is audit quality, was proved statistically to have a significant effect on firm value. In contrast, good corporate governance was not able to moderate the relationship between earnings management and firm value.]]>
