WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) https://jurnal.uwp.ac.id/feb/index.php/ie <p><strong>WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )</strong>&nbsp; adalah jurnal terbitan Fakultas Ekonomi Universitas Wijaya Putra (UWP), terbit dua kali dalam setahun ( Januari- Juni dan Juli - Desember).&nbsp; <strong>WORLDVIEV</strong> Fokus pada hasil penelitian empiris serta studi konseptual dan teoritis dalam bidang&nbsp; <strong>Ekonomi, Bisnis dan Sosial Sains </strong>dengan metodologi penelitian yang memenuhi standar yang ditetapkan untuk publikasi.</p> <div dir="auto">&nbsp;</div> Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra en-US WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 2963-0134 The Influence of Organizational Culture and Work Environment on Job Satisfaction of Sharia Insurance Employees in Surabaya https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/460 <p><em>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</em></p> <p><em>&nbsp;</em></p> Riduwan Riduwan ##submission.copyrightStatement## 2024-12-01 2024-12-01 3 2 72 80 10.38156/worldview.v3i2.460 FACTORS AFFECTING TAXPAYER COMPLIANCE WITHIN THE SCOPE OF LAND AND BUILDING TAX (PBB) IN THE MULYOREJO DISTRICT AREA, SURABAYA CITY https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/453 <p><em>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</em></p> Paramitha Gamma Miswa Aninthia Yogie Surya Dhanirizka ##submission.copyrightStatement## 2024-12-02 2024-12-02 3 2 81 94 10.38156/worldview.v3i2.453 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) https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/478 <p><em>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.</em></p> <p>&nbsp;</p> Alya Luthfiyyah ##submission.copyrightStatement## 2024-12-17 2024-12-17 3 2 95 109 10.38156/worldview.v3i2.478 Padusan Pacet Mojokerto Tourism Object Development Strategy to Improve Community Welfare https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/448 <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> Jiono - Jiono Erwan Aristyanto ##submission.copyrightStatement## 2024-12-18 2024-12-18 3 2 110 118 10.38156/worldview.v3i2.448 In ANALYSIS OF ISSUES AND PROBLEMS OF REGIONAL ECONOMIC DEVELOPMENT IN KUDUS DISTRICT https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/484 <p><em>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.</em></p> Muh Rafi Alfaris ##submission.copyrightStatement## 2024-12-18 2024-12-18 3 2 119 129 10.38156/worldview.v3i2.484 The THE EFFECTS OF PERSONALITY, REMUNERATION AND THE WORKPLACE TO WORK OBEDIENCE THROUGH WORK SPIRIT AS AN INTERVENTION STUDY OF INDONESIAN SHARIA BANKS IN DEMAK REGENCY https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/497 <p><em>This study uses two endogenous variables (morale and work compliance) and three exogenous variables (personality, remuneration, and workplace) to see how personality, remuneration, and workplace affect work compliance. Data for this study was collected through the questionnaire method. In addition, purposive random sampling method was used to collect a sample of 107 respondents. Structural Equation Model, operated by AMOS program, was used to analyse the data. The results showed that personality has a positive and significant impact on work obedience in Bank Syariah Indonesia Demak Regency; remuneration has a positive and significant impact on work obedience in Bank Syariah Indonesia Demak Regency; workplace has a positive and significant impact on work obedience in Bank Syariah Indonesia Demak Regency; and personality has a positive and significant impact on morale in Bank Syariah Indonesia Demak Regency. Work morale has not influenced work obedience at Bank Syariah Indonesia Demak Regency. Work enthusiasm has not yet influenced remuneration and workplace on work obedience at Bank Syariah Indonesia Demak Regency.</em></p> Aditya Angger Wibowo ##submission.copyrightStatement## 2025-01-23 2025-01-23 3 2 130 152 10.38156/worldview.v3i2.497 OBSTACLES AND CHALLENGES OF ISLAMIC BANKING INCLUSION IN BANKING DIGITALIZATION IN THE ERA OF FINANCIAL TECHNOLOGY (FINTECH) https://jurnal.uwp.ac.id/feb/index.php/ie/article/view/479 <p>This study aims to determine and examine what are the obstacles and challenges of Islamic banking inclusion in banking digitalization in the era of financial technology (FINTECH). The research method used isdata collection method through library research withusing qualitative analysis, meaning describing the processed data in detail into sentences (descriptive). The qualitative analysis carried out starts from empirical analysis, which in its depth is supplemented with normative analysis.To analyze the data, the three data analysis methods used are inductive, deductive, and comparative methods. The results of the study are that the development of Islamic banking has several shortcomings such as: vision, capital, products, financing, human resources (HR), services, information, public understanding; The presence of FINTECH affects Islamic banking, namely by providing contributions such as: easy and cheap services as well as effective and efficient, helping Islamic banks in speed and accuracy in processing business operations data and product marketing, providingsignificant impact on several aspects of the economy, while simultaneously restructuring the face of the Islamic financial industry,rapid development FINTECH directly proportional to the challenges faced,drivers of achieving financial inclusion, the presence of a strong consumer protection system and a digital ecosystem, Islamic banking FINTECH is developing massively in Indonesia, there will be FINTECH and banks collaborating into one.</p> Yusiresita Pajaria ##submission.copyrightStatement## 2025-02-17 2025-02-17 3 2 153 163 10.38156/worldview.v3i2.479