Pub Date : 2023-09-30DOI: 10.55324/josr.v2i10.1468
Kendrat Satriyanto
This research aims to analyze the implementation of the Independent Curriculum at the Center of Excellence Vocational High School (SMK). The Merdeka Curriculum is an educational initiative that aims to give schools more freedom in designing curricula that suit students' needs and potential. Center of Excellence Vocational School is a school that focuses on developing excellence in various areas of expertise. The research method used in this study is qualitative descriptive research with a case study approach. Data was collected through interviews with school administrators, teachers, and students of the Center for Excellence Vocational School which has implemented the Merdeka Curriculum. Apart from that, document analysis was also carried out to understand the planning and implementation of the curriculum at the school. The research results show that the implementation of the Merdeka Curriculum at the Center of Excellence Vocational School has provided significant flexibility in designing learning programs that suit student potential. Teachers have a greater role in designing curriculum, identifying student needs, and determining effective teaching methods. Students also benefit from this approach, because they can be more active in choosing subjects that are relevant to their interests and career goals. However, there are several challenges in implementing the Merdeka Curriculum, including the need to ensure that national curriculum standards remain met, develop teacher resources in designing a quality curriculum, and ensure that there is adequate support from schools and the government. This research provides insight into how the Merdeka Curriculum can be successfully implemented at the Center of Excellence Vocational School. These findings can be a reference for other schools that wish to adopt a similar approach to improving the relevance and quality of vocational education.
{"title":"ANALYSIS OF THE IMPLEMENTATION OF THE INDEPENDENT CURRICULUM AT VOCATIONAL HIGH SCHOOLS (SMK) CENTERS OF EXCELLENCE","authors":"Kendrat Satriyanto","doi":"10.55324/josr.v2i10.1468","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1468","url":null,"abstract":"This research aims to analyze the implementation of the Independent Curriculum at the Center of Excellence Vocational High School (SMK). The Merdeka Curriculum is an educational initiative that aims to give schools more freedom in designing curricula that suit students' needs and potential. Center of Excellence Vocational School is a school that focuses on developing excellence in various areas of expertise. The research method used in this study is qualitative descriptive research with a case study approach. Data was collected through interviews with school administrators, teachers, and students of the Center for Excellence Vocational School which has implemented the Merdeka Curriculum. Apart from that, document analysis was also carried out to understand the planning and implementation of the curriculum at the school. The research results show that the implementation of the Merdeka Curriculum at the Center of Excellence Vocational School has provided significant flexibility in designing learning programs that suit student potential. Teachers have a greater role in designing curriculum, identifying student needs, and determining effective teaching methods. Students also benefit from this approach, because they can be more active in choosing subjects that are relevant to their interests and career goals. However, there are several challenges in implementing the Merdeka Curriculum, including the need to ensure that national curriculum standards remain met, develop teacher resources in designing a quality curriculum, and ensure that there is adequate support from schools and the government. This research provides insight into how the Merdeka Curriculum can be successfully implemented at the Center of Excellence Vocational School. These findings can be a reference for other schools that wish to adopt a similar approach to improving the relevance and quality of vocational education.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136341642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.55324/josr.v2i10.1471
Fandhy Achmed Belkaoui Thesia, Daniel Tumpal Hamonangan Aruan
This comprehensive study delves into the fascinating realm of social presence (SP) and its pivotal role in shaping consumer behavior within the TikTok Shop ecosystem. The investigation meticulously dissects three pivotal facets of SP's influence: SP emanating from the platform itself, SP stemming from the perceptions of other users, and the dynamic SP experienced through interactions on TikTok LIVE. Furthermore, the study meticulously scrutinizes the extent to which various features within the domain of social commerce act as moderators, shaping the influence of each SP factor. To meticulously probe these aspects, the research employs advanced structural equation modeling techniques, illuminating the intricate relationships at play. A substantial dataset of 200 survey responses was thoughtfully collected through an online survey. The compelling findings unveil that not one, but two distinct social presence characteristics wield a significant impact on consumer trust. Notably, even after the meticulous control of social commerce features, one pivotal component of SP emerges as a trust-building catalyst. Consequently, this engenders a heightened likelihood of repeat purchases among consumers navigating the TikTok Shop landscape. This study, by meticulously dissecting the multifaceted interplay of SP and social commerce features, provides valuable insights into enhancing consumer trust and fostering repeat engagement within TikTok Shop, thereby offering actionable guidance for businesses operating in this burgeoning social commerce sphere.
{"title":"The Effect of Social Presence on the Trust and Repurchase of Social Commerce Tiktok Shop Users","authors":"Fandhy Achmed Belkaoui Thesia, Daniel Tumpal Hamonangan Aruan","doi":"10.55324/josr.v2i10.1471","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1471","url":null,"abstract":"This comprehensive study delves into the fascinating realm of social presence (SP) and its pivotal role in shaping consumer behavior within the TikTok Shop ecosystem. The investigation meticulously dissects three pivotal facets of SP's influence: SP emanating from the platform itself, SP stemming from the perceptions of other users, and the dynamic SP experienced through interactions on TikTok LIVE. Furthermore, the study meticulously scrutinizes the extent to which various features within the domain of social commerce act as moderators, shaping the influence of each SP factor. To meticulously probe these aspects, the research employs advanced structural equation modeling techniques, illuminating the intricate relationships at play. A substantial dataset of 200 survey responses was thoughtfully collected through an online survey. The compelling findings unveil that not one, but two distinct social presence characteristics wield a significant impact on consumer trust. Notably, even after the meticulous control of social commerce features, one pivotal component of SP emerges as a trust-building catalyst. Consequently, this engenders a heightened likelihood of repeat purchases among consumers navigating the TikTok Shop landscape. This study, by meticulously dissecting the multifaceted interplay of SP and social commerce features, provides valuable insights into enhancing consumer trust and fostering repeat engagement within TikTok Shop, thereby offering actionable guidance for businesses operating in this burgeoning social commerce sphere.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-28DOI: 10.55324/josr.v2i10.1461
Miftah Farizd, Chatarina Umbul Wahyuni, Laura Navika Yamani
The COVID-19 pandemic has had a significant impact on public transportation worldwide. At the beginning of the pandemic, public transportation systems reduced their performance by 80-90% in major cities in China, Iran, and the United States, and by 70% in the UK, including a significant decline in Indonesia. Several studies have shown that public transportation contributes significantly to the spread of the COVID-19 virus. This study aims to review the use of public transportation during the COVID-19 pandemic. Method: A systematic review using the PRISMA guidelines was conducted on literature published between 2020-2023 with inclusion criteria of national and international research articles in English related to the title "Public Transportation Strategy in Response to COVID-19". The database sources used were Scopus, Google Scholar, and PubMed. Results: Based on the literature review, it is concluded that efforts to reduce the risk of COVID-19 transmission in public transportation include providing personal protective equipment (PPE) for all public transportation crew, implementing strict physical distancing policies among passengers inside the vehicle, ensuring good ventilation, and enforcing the use of masks and hand hygiene. Another solution is to provide non-cash payment options to reduce physical contact between passengers and transportation personnel. The government and public transportation operators should consistently prepare supporting facilities and educate users about physical distancing, using masks, and hand hygiene through posters, social media, and regular announcements in public transportation areas. Implementing strategies in public transportation in response to COVID-19 requires collaboration between the government, transportation operators, and the public.
{"title":"Public Transportation Strategy in Response to Covid-19","authors":"Miftah Farizd, Chatarina Umbul Wahyuni, Laura Navika Yamani","doi":"10.55324/josr.v2i10.1461","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1461","url":null,"abstract":"The COVID-19 pandemic has had a significant impact on public transportation worldwide. At the beginning of the pandemic, public transportation systems reduced their performance by 80-90% in major cities in China, Iran, and the United States, and by 70% in the UK, including a significant decline in Indonesia. Several studies have shown that public transportation contributes significantly to the spread of the COVID-19 virus. This study aims to review the use of public transportation during the COVID-19 pandemic. Method: A systematic review using the PRISMA guidelines was conducted on literature published between 2020-2023 with inclusion criteria of national and international research articles in English related to the title \"Public Transportation Strategy in Response to COVID-19\". The database sources used were Scopus, Google Scholar, and PubMed. Results: Based on the literature review, it is concluded that efforts to reduce the risk of COVID-19 transmission in public transportation include providing personal protective equipment (PPE) for all public transportation crew, implementing strict physical distancing policies among passengers inside the vehicle, ensuring good ventilation, and enforcing the use of masks and hand hygiene. Another solution is to provide non-cash payment options to reduce physical contact between passengers and transportation personnel. The government and public transportation operators should consistently prepare supporting facilities and educate users about physical distancing, using masks, and hand hygiene through posters, social media, and regular announcements in public transportation areas. Implementing strategies in public transportation in response to COVID-19 requires collaboration between the government, transportation operators, and the public.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135386468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-27DOI: 10.55324/josr.v2i10.1463
Jhon Wesly Manik, Luqman Hakim
The use of X-ray aircraft can hurt workers and the community, so they must pay attention to radiation protection aspects such as the design of radiation retaining walls which function to absorb and attenuate the resulting radiation exposure. This research was conducted to analyze the value of radiation exposure from radiology buildings on peat soil using the NCRP method No. 147. In this analysis, the rate of radiation exposure was measured using a Gamma Surveymeter, and the Pb thickness was calculated using the fitting and algebraic methods recommended by NCRP No. 147. Measurement and calculation of Pb are divided into 2 areas, namely controlled areas (Point B, Point C, and Point F) and uncontrolled areas (Point A, Point D, Point E, Point G, and Point H). The results of measurements and calculations from these eight protection points obtained radiation exposure rates in controlled areas at Point B (0.09 ?Sv/hour), Point C (0.04 ?Sv/hour), and Point F (0.03 (?Sv/hour ), and the results of calculating Pb thickness at Point B (0.07 mm), Point C (0.03 mm), and Point F (0.18 mm). Meanwhile, the rate of radiation exposure in uncontrolled areas at Point A (0.480 ?Sv /hour), Point D (0.068 ?Sv/hour), Point E (0.075 ?Sv/hour), Point G (0.41 ?Sv/hour), and Point H (0.45 ?Sv/hour), and the results of Pb thickness calculations at Point A (0.46 mm), Point D (0.08 mm), Point E (0.071 mm), Point G (0.038 mm), and Point H (0.005 mm). Based on these results, the radiation exposure rate value in controlled areas is still within safe limits, and in uncontrolled areas, the rate of radiation exposure that occurs is above the threshold of the dose-limiting value set by NCRP No. 147.
{"title":"Analysis of Radiation Barrier Design in Peat Soil Using NCRP Method No.147 at Murjani Regional Hospital","authors":"Jhon Wesly Manik, Luqman Hakim","doi":"10.55324/josr.v2i10.1463","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1463","url":null,"abstract":"The use of X-ray aircraft can hurt workers and the community, so they must pay attention to radiation protection aspects such as the design of radiation retaining walls which function to absorb and attenuate the resulting radiation exposure. This research was conducted to analyze the value of radiation exposure from radiology buildings on peat soil using the NCRP method No. 147. In this analysis, the rate of radiation exposure was measured using a Gamma Surveymeter, and the Pb thickness was calculated using the fitting and algebraic methods recommended by NCRP No. 147. Measurement and calculation of Pb are divided into 2 areas, namely controlled areas (Point B, Point C, and Point F) and uncontrolled areas (Point A, Point D, Point E, Point G, and Point H). The results of measurements and calculations from these eight protection points obtained radiation exposure rates in controlled areas at Point B (0.09 ?Sv/hour), Point C (0.04 ?Sv/hour), and Point F (0.03 (?Sv/hour ), and the results of calculating Pb thickness at Point B (0.07 mm), Point C (0.03 mm), and Point F (0.18 mm). Meanwhile, the rate of radiation exposure in uncontrolled areas at Point A (0.480 ?Sv /hour), Point D (0.068 ?Sv/hour), Point E (0.075 ?Sv/hour), Point G (0.41 ?Sv/hour), and Point H (0.45 ?Sv/hour), and the results of Pb thickness calculations at Point A (0.46 mm), Point D (0.08 mm), Point E (0.071 mm), Point G (0.038 mm), and Point H (0.005 mm). Based on these results, the radiation exposure rate value in controlled areas is still within safe limits, and in uncontrolled areas, the rate of radiation exposure that occurs is above the threshold of the dose-limiting value set by NCRP No. 147.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135586066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-27DOI: 10.55324/josr.v2i10.1472
Firman Siregar, Noer Azam Achsani, Bayu Bandono
An investor evaluates a company's success by analyzing its low valuation. Investors hold the expectation that a firm would enhance its performance in the early years subsequent to an initial public offering (IPO) as a means to evaluate its future potential. Consequently, there is a widely held belief that the success of a firm has an impact on its overall value. The COVID-19 pandemic that occurred from 2020 to 2021 represents a remarkable occurrence that might potentially influence both the performance and value of a firm. The focus of this study is the firm that had an Initial Public Offering (IPO) in 2019, consisting of 31 companies. The financial report data analyzed in this study pertains to the years 2019-2021. The study used panel data regression analysis to examine the relationship between corporate value dependent variables (Tobin's Q), corporate performance independent factors (ROA, ROE, DAR, DER, CR, TATO, GR), and COVID-19 dummy variables. The valuation of the firm is concurrently and substantially affected by all of the independent factors as well as a binary variable. The primary determinant that exerts substantial downward pressure on the company's valuation is the COVID-19 pandemic, as investors exhibit considerable uncertainty over its potential financial and operational ramifications. The adjusted R2 values obtained are 0.730134 and 0.540228. This finding indicates that the relationship between corporate performance and the impact of COVID-19 on corporate value (measured by Tobin's Q) accounts for 73.01% of the observed variation, while the remaining 26.99% may be attributed to other factors.
{"title":"The Effect of a Company's Financial Performance on a Company's Value","authors":"Firman Siregar, Noer Azam Achsani, Bayu Bandono","doi":"10.55324/josr.v2i10.1472","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1472","url":null,"abstract":"An investor evaluates a company's success by analyzing its low valuation. Investors hold the expectation that a firm would enhance its performance in the early years subsequent to an initial public offering (IPO) as a means to evaluate its future potential. Consequently, there is a widely held belief that the success of a firm has an impact on its overall value. The COVID-19 pandemic that occurred from 2020 to 2021 represents a remarkable occurrence that might potentially influence both the performance and value of a firm. The focus of this study is the firm that had an Initial Public Offering (IPO) in 2019, consisting of 31 companies. The financial report data analyzed in this study pertains to the years 2019-2021. The study used panel data regression analysis to examine the relationship between corporate value dependent variables (Tobin's Q), corporate performance independent factors (ROA, ROE, DAR, DER, CR, TATO, GR), and COVID-19 dummy variables. The valuation of the firm is concurrently and substantially affected by all of the independent factors as well as a binary variable. The primary determinant that exerts substantial downward pressure on the company's valuation is the COVID-19 pandemic, as investors exhibit considerable uncertainty over its potential financial and operational ramifications. The adjusted R2 values obtained are 0.730134 and 0.540228. This finding indicates that the relationship between corporate performance and the impact of COVID-19 on corporate value (measured by Tobin's Q) accounts for 73.01% of the observed variation, while the remaining 26.99% may be attributed to other factors.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135536900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-26DOI: 10.55324/josr.v2i10.1464
Rykson Thri Mahatulus, Tjempaka Tjempaka
Creating a will, also known as a testament, is a crucial legal process through which an individual shapes the destiny of their assets posthumously. Inheritances frequently give rise to a multitude of legal and social complications, necessitating the implementation of clear-cut regulations in accordance with prevailing legal norms. Wills serve as a vital instrument in averting conflicts among heirs, enabling the fulfillment of the deceased's final wishes. This process allows for a structured distribution of assets, thereby minimizing disputes and familial discord. However, the formulation of a will is subject to specific limitations and constraints, mandating adherence to relevant statutory provisions. These constraints may include requirements for witnesses, mental capacity assessments, and the legal age at which one can create a will. Discrepancies between legal statutes and societal customs regarding wills cast doubt on the continued suitability of existing regulations within the evolving legal landscape. Therefore, delving into the regulation of wills as stipulated in the Civil Code (Kitab Undang-Undang Hukum Perdata) is imperative to gain insight into the contemporary legal framework governing this matter in Indonesia. Thorough research into these legal provisions will shed light on their applicability and efficacy, aiding in the development of a more relevant and coherent legal framework for wills in Indonesian society. Such an updated framework would serve to better protect the rights and interests of individuals, ensuring that their final wishes are carried out smoothly and justly, while also reducing the potential for legal disputes and societal conflicts.
立遗嘱(又称遗嘱)是一个至关重要的法律程序，通过它，个人可以决定其死后财产的命运。继承往往引起许多法律和社会问题，因此必须根据现行的法律规范执行明确的条例。遗嘱是避免继承人之间发生冲突的重要工具，使死者的最后愿望得以实现。这一过程允许有组织地分配资产，从而最大限度地减少纠纷和家庭不和。但是，遗嘱的订立受到特定的限制和约束，必须遵守有关的法律规定。这些限制可能包括对证人的要求、精神能力评估以及可以立遗嘱的法定年龄。关于遗嘱的法律法规和社会习俗之间的差异使人怀疑现有条例在不断变化的法律环境中是否继续适用。因此，深入研究《民法典》(Kitab Undang-Undang Hukum Perdata)中规定的遗嘱管理，对于深入了解印度尼西亚管理这一问题的当代法律框架至关重要。对这些法律规定进行深入的研究将阐明它们的适用性和效力，有助于为印度尼西亚社会的遗嘱制定一个更相关和连贯的法律框架。这样一个更新的框架将有助于更好地保护个人的权利和利益，确保他们的最后愿望顺利和公正地实现，同时也减少发生法律纠纷和社会冲突的可能性。
{"title":"Legal Review of Wills Based on Civil Law","authors":"Rykson Thri Mahatulus, Tjempaka Tjempaka","doi":"10.55324/josr.v2i10.1464","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1464","url":null,"abstract":"Creating a will, also known as a testament, is a crucial legal process through which an individual shapes the destiny of their assets posthumously. Inheritances frequently give rise to a multitude of legal and social complications, necessitating the implementation of clear-cut regulations in accordance with prevailing legal norms. Wills serve as a vital instrument in averting conflicts among heirs, enabling the fulfillment of the deceased's final wishes. This process allows for a structured distribution of assets, thereby minimizing disputes and familial discord. However, the formulation of a will is subject to specific limitations and constraints, mandating adherence to relevant statutory provisions. These constraints may include requirements for witnesses, mental capacity assessments, and the legal age at which one can create a will. Discrepancies between legal statutes and societal customs regarding wills cast doubt on the continued suitability of existing regulations within the evolving legal landscape. Therefore, delving into the regulation of wills as stipulated in the Civil Code (Kitab Undang-Undang Hukum Perdata) is imperative to gain insight into the contemporary legal framework governing this matter in Indonesia. Thorough research into these legal provisions will shed light on their applicability and efficacy, aiding in the development of a more relevant and coherent legal framework for wills in Indonesian society. Such an updated framework would serve to better protect the rights and interests of individuals, ensuring that their final wishes are carried out smoothly and justly, while also reducing the potential for legal disputes and societal conflicts.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134957868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-26DOI: 10.55324/josr.v2i10.1443
Pujihastuti Dwi Julianti, Muhyarsyah Muhyarsyah
The increasing demand for professional public accounting services requires the public accounting profession to improve its performance to produce audits that are reliable, used, and trusted by interested parties. This study aims to identify and analyze the effect of auditor ethics and professional skepticism on audit quality with remote audit as a moderating variable. This study uses primary data obtained from questionnaire data distributed to external auditor respondents who work at a Public Accounting Firm in the South Jakarta Region. The sampling technique used purposive sampling. Multiple linear regression analysis techniques using SmartPLS 3.2.9 with a significance level of 5%. The results of this study indicate that partially, auditor ethics and auditor professional skepticism have a positive and significant effect on audit quality, while remote audit variables cannot moderate the influence between auditor ethics and auditor professional skepticism on audit quality.
{"title":"The Effect of Auditor Ethics and Auditor Professional Skepticism on Audit Quality with Remote Audit as a Moderation Variable","authors":"Pujihastuti Dwi Julianti, Muhyarsyah Muhyarsyah","doi":"10.55324/josr.v2i10.1443","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1443","url":null,"abstract":"The increasing demand for professional public accounting services requires the public accounting profession to improve its performance to produce audits that are reliable, used, and trusted by interested parties. This study aims to identify and analyze the effect of auditor ethics and professional skepticism on audit quality with remote audit as a moderating variable. This study uses primary data obtained from questionnaire data distributed to external auditor respondents who work at a Public Accounting Firm in the South Jakarta Region. The sampling technique used purposive sampling. Multiple linear regression analysis techniques using SmartPLS 3.2.9 with a significance level of 5%. The results of this study indicate that partially, auditor ethics and auditor professional skepticism have a positive and significant effect on audit quality, while remote audit variables cannot moderate the influence between auditor ethics and auditor professional skepticism on audit quality.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134957864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-21DOI: 10.55324/josr.v2i10.1459
Arinda Agung Katritama, Ketut Putu Yasa, Yonatan Esli Alexander Tidja
Video-assisted thoracoscopic surgery (VATS) has demonstrated its efficacy and improved clinical outcomes as an option for early-stage non-small cell lung cancer. The development of robotic-assisted thoracoscopic surgery (RATS) has become the newest alternative to VATS. This study aims to compare VATS and RATS in terms of clinical outcomes. This Systematic Review research used the PRISMA method. RATS is proven to be an alternative with superior results compared to VATS on the Mortality in 30 days parameter (OR 0.59, 95% CI = 0.40, 0.86, I2 : 0%; p<0.006) and transfusion rate (OR = 0.50; 95% CI: 0.27 - 0.92, I2: 6%; p = 0.34). There was no significant difference between the RATS vs VATS procedure in terms of duration of surgery (OR = 0.50; 95%CI: 0.27 - 0.92), and intraoperative complications (OR 1.98, 95%CI: 0.12 - 32.44) and postoperative complications (OR 1.05, 95%CI: 0.93 - 1.19). The parameters of length of stay and chest drain duration in most of the studies show that VATS requires longer treatment time and thoracic drainage time than RATS. RATS can be an alternative to minimally invasive surgery in early-stage lung cancer with a lower risk of death and transfusion requirements than VATS, but there is no difference in the duration of surgery, as well as intraoperative and postoperative complications.
{"title":"Comparing Robotic-Assisted Thoracoscopic Surgery (RATS) vs Video-Assisted Thoracoscopic Surgery (VATS) Approaches for Non-Small Cell Lung Cancer (NSCLC): a Systematic Review and Meta-Analysis","authors":"Arinda Agung Katritama, Ketut Putu Yasa, Yonatan Esli Alexander Tidja","doi":"10.55324/josr.v2i10.1459","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1459","url":null,"abstract":"Video-assisted thoracoscopic surgery (VATS) has demonstrated its efficacy and improved clinical outcomes as an option for early-stage non-small cell lung cancer. The development of robotic-assisted thoracoscopic surgery (RATS) has become the newest alternative to VATS. This study aims to compare VATS and RATS in terms of clinical outcomes. This Systematic Review research used the PRISMA method. RATS is proven to be an alternative with superior results compared to VATS on the Mortality in 30 days parameter (OR 0.59, 95% CI = 0.40, 0.86, I2 : 0%; p<0.006) and transfusion rate (OR = 0.50; 95% CI: 0.27 - 0.92, I2: 6%; p = 0.34). There was no significant difference between the RATS vs VATS procedure in terms of duration of surgery (OR = 0.50; 95%CI: 0.27 - 0.92), and intraoperative complications (OR 1.98, 95%CI: 0.12 - 32.44) and postoperative complications (OR 1.05, 95%CI: 0.93 - 1.19). The parameters of length of stay and chest drain duration in most of the studies show that VATS requires longer treatment time and thoracic drainage time than RATS. RATS can be an alternative to minimally invasive surgery in early-stage lung cancer with a lower risk of death and transfusion requirements than VATS, but there is no difference in the duration of surgery, as well as intraoperative and postoperative complications.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136235171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-20DOI: 10.55324/josr.v2i10.1441
Ani Muttaqiyathun, Ema Nurmaya, Agrestina Lukmananti, Melisa Fitriani
The millennial generation is often referred to as Generation Y. Researchers are still debating the year they were born, but most estimate that this generation was born in the last 22-40 years. This generation has now reached maturity, their talents have colored the world of work, especially in the business sector. Generation Y grew up with technological developments, making it easier to find information, faster to learn, aggressive, creative, and innovative than the previous generation. They are seen as having unique characteristics, expectations, priorities, and work ethic so they are not afraid of change. This unique character is very important for organizations to manifest Organizational Citizenship Behavior. This is important to support organizational performance, namely increasing the organizational ability to adapt to environmental changes such as and improve quality in a sustainable manner. The purpose of this study is to analyze the factors that can trigger the emergence of Organizational Citizenship Behavior. The research object is focused on employees who are included in the millennial generation. The sample is determined purposively from the population with certain criteria. Data collection was carried out using a questionnaire via Google Forms. Data analysis used multiple regression analysis techniques. The research findings conclude that the Adversity Quotient has no effect on Organizational Citizenship Behavior, but Transformational Leadership, Organizational Commitment, and Job Satisfaction are stated to have a significant positive effect on Organizational Citizenship Behavior.
{"title":"Factors that Trigger the Organizational Citizenship Behavior of Millennial Generation Employees","authors":"Ani Muttaqiyathun, Ema Nurmaya, Agrestina Lukmananti, Melisa Fitriani","doi":"10.55324/josr.v2i10.1441","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1441","url":null,"abstract":"The millennial generation is often referred to as Generation Y. Researchers are still debating the year they were born, but most estimate that this generation was born in the last 22-40 years. This generation has now reached maturity, their talents have colored the world of work, especially in the business sector. Generation Y grew up with technological developments, making it easier to find information, faster to learn, aggressive, creative, and innovative than the previous generation. They are seen as having unique characteristics, expectations, priorities, and work ethic so they are not afraid of change. This unique character is very important for organizations to manifest Organizational Citizenship Behavior. This is important to support organizational performance, namely increasing the organizational ability to adapt to environmental changes such as and improve quality in a sustainable manner. The purpose of this study is to analyze the factors that can trigger the emergence of Organizational Citizenship Behavior. The research object is focused on employees who are included in the millennial generation. The sample is determined purposively from the population with certain criteria. Data collection was carried out using a questionnaire via Google Forms. Data analysis used multiple regression analysis techniques. The research findings conclude that the Adversity Quotient has no effect on Organizational Citizenship Behavior, but Transformational Leadership, Organizational Commitment, and Job Satisfaction are stated to have a significant positive effect on Organizational Citizenship Behavior.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136308893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-19DOI: 10.55324/josr.v2i10.1440
Lodewyk Nahuway, Johan Tanamal
Death is a phase that everyone must go through in the process of life, when death comes that's where life ends. Various community cultures are related to the death process because it is something sacred so a special ceremony is needed to honor the dead. This research discusses the Autotu Nimoe Tradition of the Nuaulu tribe in the funeral process of the dead which has been maintained from generation to generation until now. This research uses a qualitative method with a descriptive approach. Data collection through in-depth interviews with informants and observation to see the Autotu Nimoe ritual process of the Nuaulu tribe. The results of the study that the Nualu tribe's Autotu Nimoe ritual process is different between men and women, not based on social strata. For the Nuaulu people, death is the time to return to Upuku Kua Nahatane (God Almighty). The way the Nuaulu people funeral, the body is not buried or cremated, but taken to a special place far from the village, the body is placed on "bamboo para-para" and fenced with bamboo trees so that it is protected from wild animals. The process of taking the body to the forest is not attended by everyone, only 4-6 people to take the body to Nimoa Noniane (the village of the dead). The delivery group must pioneer their own road (not the village road) and when returning pioneer a new road again, because of the belief of the Nuaulu people so that the spirits of the dead do not return to their village.
{"title":"Autotu Nimoe: Funeral Tradition of the Deceased of the Nuaulu Tribe in Seram Island, Central Maluku","authors":"Lodewyk Nahuway, Johan Tanamal","doi":"10.55324/josr.v2i10.1440","DOIUrl":"https://doi.org/10.55324/josr.v2i10.1440","url":null,"abstract":"Death is a phase that everyone must go through in the process of life, when death comes that's where life ends. Various community cultures are related to the death process because it is something sacred so a special ceremony is needed to honor the dead. This research discusses the Autotu Nimoe Tradition of the Nuaulu tribe in the funeral process of the dead which has been maintained from generation to generation until now. This research uses a qualitative method with a descriptive approach. Data collection through in-depth interviews with informants and observation to see the Autotu Nimoe ritual process of the Nuaulu tribe. The results of the study that the Nualu tribe's Autotu Nimoe ritual process is different between men and women, not based on social strata. For the Nuaulu people, death is the time to return to Upuku Kua Nahatane (God Almighty). The way the Nuaulu people funeral, the body is not buried or cremated, but taken to a special place far from the village, the body is placed on \"bamboo para-para\" and fenced with bamboo trees so that it is protected from wild animals. The process of taking the body to the forest is not attended by everyone, only 4-6 people to take the body to Nimoa Noniane (the village of the dead). The delivery group must pioneer their own road (not the village road) and when returning pioneer a new road again, because of the belief of the Nuaulu people so that the spirits of the dead do not return to their village.","PeriodicalId":38172,"journal":{"name":"Journal of Social Research and Policy","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135109166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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