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FRANSISKUS XAVERIUS MANGGAU
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fransiskus@unmus.ac.id
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INDONESIA
JURNAL ILMU EKONOMI & SOSIAL
Published by Universitas Musamus
ISSN : 20858779     EISSN : 23547723     DOI : -
Core Subject : Economy,
Jurnal Imu Ekonomi & Sosial (p-ISSN: 2085-8779; e-ISSN: 2354-7723 diterbitkan oleh Fakultas Ekonomi Universitas Musamus Mersauke. Jurnal ini terbit dua kali dalam setahun setiap bulan April dan Oktober yang memuat artikel ilmiah hasil pemikiran kritis atau hasil penelitian dalam bidang ilmu manajemen, akuntansi, ekonomi pembangunan, dan sosial.
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Articles 5 Documents
Search results for , issue "Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi " : 5 Documents clear
PEMUTUSAN HUBUNGAN KERJA DITINJAU DARI SEGI HUKUM ( STUDI KASUS PT.MEDCO LESTARI PAPUA) Erni Dwita Silambi
EKONOMI & SOSIAL Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v5i2.70

Abstract

Tujuan yang hendak dicapai dalam penelitian ini adalah untuk: Mengetahui bagaimana perlindungan hukum terhadap para pekerja  kontrak yang di PHK dalam masa kontrak sesuai dengan Undang- Undang No.13 Tahun 2003 tentang Ketenagakerjaan. Mengetahui bagaimana upaya hukum yang dapat ditempuh apabila terjadi PHK dengan menggunakan Teknik analisis data dalam yaitu teknik kualitatif. Analisis kualitatif digunakan untuk mendeskripsikan data yang diperoleh baik data primer maupun data sekunder yang selanjutnya diikuti dengan penafsiran dan kesimpulan Pemutusan Hubungan Kerja Yang dilakukan oleh PT.Medco termasuk perselisihan hubungan industrial yang pemutusannya harus melalui prosedur yang berlaku dan hal itu sebenarnya sudah dilakukakn oleh pihak perusahaan yakni dengan melakukan perundingan dengan para karyawan dan kasus inipun sudah ditanagani oleh Dinas Tenaga Kerja Kabupaten Merauke yang dalam hal ini sebagai fasilitator untuk menyelesaikan pemutusan Hubungan Kerja tersebut.
PENGARUH KUALITAS SUMBER DAYA MANUSIA TERHADAP NILAI INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MERAUKE Caecilia Henny Setya Wati; Marthen Adrian Izaak Nahumury
EKONOMI & SOSIAL Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v5i2.71

Abstract

Abstrak: Pengaruh Kualitas Sumber Daya Manusia Terhadap Nilai Informasi Laporan Keuangan Pemerintah Daerah Pada Kabupaten Merauke.      Tujuan penelitian ini untuk mengetahui pengaruh kualitas sumberdaya manusia terhadap nilai informasi laporan keuangan pemerintah daerah pada kabupaten Merauke. Populasi dalam penelitian ini Setda Kabupaten Merauke, sampel penelitian yang diambil sebanyak 34 responden. Analisis data dengan regresi sederhana. Pengolahan data menggunakan bantuan program SPSS versi 17.      Hasil penelitian yang dilakukan menunjukkan bahwa kualitas sumberdaya manusia berpengaruh positif dan signifikan terhadap nilai informasi laporan keuangan pemerintah daerah pada kabupaten Merauke.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI DAN LOCUS OF CONTROL TERHADAP KINERJA MANAJERIAL PADA SKPD KABUPATEN MERAUKE Okto Irianto
EKONOMI & SOSIAL Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v5i2.72

Abstract

The purpose of this study was to determine (1) the effect of budget participation on performance of the SKPD in the Merauke district government, (2) the influence of organizational culture on performance of the SKPD in the Merauke district government, (3) the influence of locus of control on performance of the SKPD in the Merauke district government and (4) the simultaneous effect of budget participation, culture and locus of control on the performance of the SKPD in the Merauke district governmentThe sample was SKPD in the Merauke district government. The main instrument for data collection was a questionnaire and measured with a Likert scale. Respondents totaled 67 people. The entire questionnaire filled and managed using multiple regression data analysis.The results showed that the partial budget participation, organizational culture and locus of control positive and significant impact on the performance of the SKPD in the Merauke district government. Meanwhile, simultaneously budgetary participation, organizational culture and locus of control are also positive and significant effect.
PENGARUH KELOMPOK REFERENSI, KELUARGA DAN KOMUNIKASI PEMASARAN TERHADAP KEPUTUSAN MAHASISWA DALAM MEMILIH PERGURUAN TINGGI UNIVERSITAS MUSAMUS MERAUKE Tarsisius Kana
EKONOMI & SOSIAL Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v5i2.73

Abstract

The research aimed to examine the impact of the reference, family and marketing communication groups to wardsthe students’ decision in choosing Musamus University Higher Education.This was a descriptive research by using 100 samples carried out in cluster. The research used the techniques of an observation, an interview, and a questionnaire in collecting data. The data were analysed by using the quantitative analysis through the multiple linear regression analysis with the SPSS version 20.0 program.The research result indicates that simultaneously the reference, family, marketing communication groups have the positive and significant impact towards the students’ decision in choosing Musamus University Higher Education. Partially, the reference group dominantly has the positive and significant impact on the students’ decision. The families have the positive and significant impact on the students’ decision. The marketing communication  does not have the positive and significant impact on the students’ decision.
BAGAIMANA BUKTI AUDIT DAPAT MENGUNGKAP FRAUD? Dina Fitri Septarini
EKONOMI & SOSIAL Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v5i2.69

Abstract

The purpose of this paper is to describe the use of audit evidence in fraud detection. This is because the detection of fraud is not an easy task to be undertaken by auditors, and even most of the auditors were unable to detect fraud as well. To be used to detect fraud, audit evidence must be sufficient, competent, and relevant. Furthermore, to assess their validity, the evidence collected should be tested first. An auditor also needs to have professional skepticism when gathering and evaluating audit evidence. Without applying professional skepticism, auditors will only find misstatements caused by error only and hard to find fraud.For the detection of fraud within the organization, fraud categorized into three groups, namely fraudulent financial reporting, misappropriation of assets, and corruption. Each type of fraud has its own characteristics, so as to be able to detect the fraud it is necessary to understand well the types of fraud that may arise within the company.

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