WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )

The Influence of Organizational Culture and Work Environment on Job Satisfaction of Sharia Insurance Employees in Surabaya

Riduwan Riduwan — 2024-12-01

Employee satisfaction is an important factor that can influence organizational productivity and performance. This research aims to analyze the influence of organizational culture and work environment on employee satisfaction. The research method uses a quantitative approach with data collection techniques using questionnaires. The research sample was 50 employees of Sharia Insurance Companies in Surabaya. The data analysis technique uses multiple regression analysis and classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests. The results of the analysis show that both organizational culture and work environment have a significant positive influence partially and simultaneously on employee satisfaction

FACTORS AFFECTING TAXPAYER COMPLIANCE WITHIN THE SCOPE OF LAND AND BUILDING TAX (PBB) IN THE MULYOREJO DISTRICT AREA, SURABAYA CITY

Paramitha Gamma Miswa Aninthia — 2024-12-02

The study aims to analyze the factors that influence taxpayer maintenance within the scope of land and building tax (PBB) in the Mulyorejo sub-district area of Surabaya. The sample in this study consisted of 50 PBB taxpayer respondents. This study uses quantitative methods and data collection procedures are used by administering questionnaires, while the sample uses convenience sampling. The analysis method uses multiple regression analysis. The data quality tests used are Validity Test and Reliability Test. The research show that the variables of taxpayer attitude, taxpayer motivation, and sanctions against taxpayers influence compliance within the scope of land and building tax (PBB) in the Mulyorejo sub-district, Surabaya City

THE INFLUENCE OF AUDIT QUALITY AND AUDIT COMMITTEE ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY ON PRIMARY CONSUMPTION GOODS MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE, 2020-2023)

Alya Luthfiyyah — 2024-12-17

Financial statement fraud is a high incidence of fraud compared to corruption and misuse of assets. The purpose of this research is how audit quality, audit committees and financial statement fraud are, how much influence audit quality and audit committees have on financial statement fraud, how much influence audit quality has on financial statement fraud, how much influence the audit committee has on financial statement fraud. The purpose of this study was to determine the effect of audit quality and audit committee on financial statement fraud. The data source used in the study is secondary data from the annual financial statements the study used 240 sample data from 60 companies for 4 years of research. Sampling using non-probability sampling with purposive sampling technique. To measure the effect of the sample, the classic assumption test analysis and panel data regression analysis. The condition of audit quality, audit committees and financial statement fraud in manufacturing companies in the primary consumer goods sector in the sample is in poor condition. The research results show that audit quality has a negative and significant effect on financial statement fraud. Good audit quality can reduce financial statement fraud. Furthermore, the audit committee has no effect and not significant on financial statement fraud, a poor audit committee will increase financial statement fraud. The results of simultaneous testing show that audit quality and the audit committee jointly influence financial statement fraud.

Padusan Pacet Mojokerto Tourism Object Development Strategy to Improve Community Welfare

Jiono - Jiono — 2024-12-18

Tourism development is the key to the success of Mojokerto Regency as a developing city, which is able to transform Mojokerto Regency as a tourism destination as well as a tourist destination. The development strategy in Mojokerto district which was developed based on tourism destinations is closely related to the concept of defense economics so that it places the community as the main actor. The problem that then arises is that tourism development has implications for the welfare of the people of Mojokerto Regency.

The trend of increasing local original income over the last five years has enabled the potential of the Mojokerto Regency tourism sector as an alternative for alleviating poverty as well as increasing community welfare. The research aims to analyze new tourism objects in Mojokerto Regency as well as increasing new economic sectors through tourism activities in each sub-district in the Mojokerto City area. The research used qualitative methods through interviews and observations at Mojokerto Regency Government levels as a tourist destination as well as group discussions with residents. The research results show that the tourism sector contributes to the welfare of Mojokerto Regency, especially equal distribution of income as well as regional cash income, however the facilities and infrastructure as well as tourism infrastructure still need to continue to be improved so as to attract more visitors to Mojokerto Regency.

In ANALYSIS OF ISSUES AND PROBLEMS OF REGIONAL ECONOMIC DEVELOPMENT IN KUDUS DISTRICT

Muh Rafi Alfaris — 2024-12-18

In Indonesia's economic development, there are several issues and challenges that need to be addressed to achieve the desired progress. The following paper will explore in more depth the issues and problems of economic development that occur in Kudus Regency. The study conducted in this research uses the literature research method. The results of this research explain that first, national development aims to improve welfare and build a developed country with community participation and government support. However, development failures often stem from structural problems that require comprehensive solutions. Second, economic development in Kudus Regency is influenced by the Covid-19 Pandemic, SDGs, global economic crisis, environmentally friendly economy, natural disasters, and green space control. Third, the solution to improving economic development in Kudus Regency involves granting special autonomy to the regions. Economic diversification, job training, infrastructure improvement, innovation, and transparency in development policies are the key steps to achieve the goal.