JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS

The Influence of Psychological Climate, Work-Life Balance, and Organizational Culture on the Performance of Account Representative (AR) Employees at KPP Madya Surabaya

2025-12-29T06:31:38+00:00

A key challenge in enhancing organizational effectiveness lies in identifying the factors that most significantly drive employee performance within specific institutional contexts. The objective of this research is to analyze the effects of Psychological Climate, Work Life Balance, and Organizational Culture on the performance of Account Representatives at KPP Madya Surabaya. A quantitative methodology with an associative design is utilized to achieve this aim. The population consisted of 40 Account Representatives, all of whom were included as the research sample using a census method. Employing a Likert-scale questionnaire and multiple linear regression analysis, this study found that Psychological Climate, Work Life Balance, and Organizational Culture have both significant partial and simultaneous effects on employee performance. These findings indicate that positive perceptions of the work environment, balanced personal and professional life, and strong organizational cultural values contribute to improved employee performance. The coefficient of determination further demonstrates that most of the variation in employee performance can be explained by these three variables. This study concludes that strengthening Psychological Climate, Work Life Balance, and Organizational Culture is an essential strategy for enhancing the performance of Account Representatives at KPP Madya Surabaya.

Digital Content Design for Promoting Tourism: A Case Study of Pokdarwis Pandeglang's Instagram

2025-12-30T06:07:24+00:00

In the digital age, social media platforms such as Instagram have become essential tools for promoting tourism, particularly in rural areas with limited resources. This study explores the role of digital content design in enhancing the visibility of local tourism destinations, focusing on a collaboration between students of the Communication Science program at Universitas Budi Luhur and the Pokdarwis (Tourism Awareness Group) in Sumberjaya Village, Pandeglang, Banten. The collaboration aimed to develop a digital content strategy for promoting the village’s tourism potential through Instagram. The study employed a combination of content creation, audience analysis, and training workshops to empower local residents with the skills to manage and create their own digital content. The project demonstrated a significant increase in engagement on the village’s Instagram account, with followers rising by 40% and higher interaction rates across posts. Key content types included promotional posts, behind-the-scenes footage of local cultural events, and a "hidden gems" series showcasing lesser-known attractions. However, the project also faced challenges, including limited access to high-quality editing tools and varying levels of digital literacy among participants. Despite these challenges, the community's enthusiasm and willingness to learn played a crucial role in overcoming obstacles and ensuring the sustainability of the project. The findings highlight the potential of digital content creation and social media in promoting rural tourism and empowering local communities. The success of this collaboration underscores the importance of ongoing digital literacy training and the need for accessible resources to ensure the long-term effectiveness of such initiatives.

Implementation of the Hello Work Job Exchange Program in Reducing Unemployment in Pasuruan Regency

2025-12-08T04:21:17+00:00

The Open Unemployment Rate (OUR) in Pasuruan Regency shows a significant figure, especially after the Covid-19 pandemic, peaking at 5.48% in 2023. One of the main causes of unemployment in this region is the mismatch between job seekers’ skills and industrial needs (skill mismatch). The Pasuruan Regency Government has implemented the Job Fair Program as a strategic effort to reduce unemployment rates, in line with Ministry of Manpower Regulation No. 18 of 2024 on Domestic Labor Placement. This study aims to analyze the implementation of the Job Fair Program in reducing unemployment in Pasuruan Regency, using George C. Edward III’s policy implementation model, which includes aspects of communication, resources, disposition, and bureaucratic structure. This study employs a qualitative method with a descriptive approach, through interviews, observations, and documentation. The findings shows that the Hello Work Job Exchange Program helped reduce unemployment in Pasuruan Regency, but there are issues with how the program is run. Problems include poor communication, lack of resources, and outdated vacancy information. Despite lower unemployment rates, participation in the program is decreasing, indicating indirect impact and limitations in effectiveness. The main challenge is the mismatch between job seekers' skills and industry needs, making successful placements difficult. The research results are expected to identify supporting and hindering factors in the program’s implementation and provide recommendations for optimizing the implementation of the Job Fair in Pasuruan Regency.

The Influence of Human Resource Development, Competence, and Teamwork on the Performance of Account Representative (AR) Employees at KPP Madya Surabaya

2025-12-30T06:07:09+00:00

Improving employee performance is critical for the Directorate General of Taxes (DGT), especially as it undergoes bureaucratic reform and service digitization. The Account Representative (AR) at the Surabaya Medium Tax Office (KPP Madya Surabaya) plays a vital frontline role in serving taxpayers and influencing national revenue. This research seeks to examine the extent to which Human Resource Development, Competence, and Teamwork shape the performance of Account Representative personnel at KPP Madya Surabaya. Employing a quantitative correlational approach, data were collected through a questionnaire that had undergone validity and reliability testing. The study involved 40 employees selected via a saturated sampling technique. Data analysis was conducted using multiple linear regression. The findings reveal that Human Resource Development and Competence do not exert a statistically significant influence on employee performance when assessed individually, whereas Teamwork demonstrates a significant partial effect. When evaluated collectively, all three independent variables significantly influence performance outcomes. The coefficient of determination (R²) of 0.588 indicates that Human Resource Development, Competence, and Teamwork collectively account for 58.8 percent of the variance in employee performance, with the remaining proportion attributable to factors beyond the scope of this research model. This study offers evidence-based recommendations for the DGT and Surabaya Medium Tax Office to design better-integrated HR policies, strengthen teamwork, and address competency gaps among Account Representatives, ultimately supporting reform, service quality, and revenue goals.

The Role of the Palu City Department of Trade and Industry in Maintaining the Stability of Staple Food Prices in Palu City

2025-12-29T06:32:06+00:00

Staple food price instability in Palu City frequently disrupts community purchasing power, particularly before major holidays, highlighting a critical gap between market realities and government intervention efforts. This research aims to analyze the role of the Palu City Trade and Industry Office in maintaining the stabilization of basic commodity prices in Palu City. This research will identify policies and programs implemented by the Palu City Trade and Industry Office to suppress the increase in basic commodity prices and determine the impact felt by traders and consumers. The method used in this research is a descriptive method with a qualitative approach. Data sources in this research are primary data and secondary data. Data collection techniques were carried out through observation, interviews, documentation, and triangulation. Based on the results of observations of basic commodity prices in two traditional markets in Palu City in 2024-2025, there were significant price changes, with price increases in commodities such as rice, cooking oil, and curly red chili in both markets. Meanwhile, minyak kita and several other types of chili experienced price decreases in both markets. The findings show that the role of the Palu City Trade and Industry Office in maintaining the stabilization of basic commodity prices in Palu City still needs to be improved. Although there are some commodities that have experienced price decreases, price increases in other commodities such as rice, cooking oil, and curly red chili indicate that there is still price instability in the market.

Bridging Law and Sustainability: Corporate Responsibility for Environmental Pollution in Indonesia

2026-01-07T07:04:29+00:00

Industrial activities in Indonesia have increasingly contributed to environmental pollution, highlighting the urgent need for corporate accountability and sustainable business practices. This study comprehensively analyzes corporate responsibility for environmental pollution in Indonesia, focusing on the legal framework, its implementation, and its effectiveness in promoting sustainable business practices. The issue of environmental pollution caused by industrial activities is a serious challenge that requires firm corporate accountability. This study uses a normative-empirical method by reviewing various environmental laws and regulations, such as Law Number 32 of 2009 concerning Environmental Protection and Management, and analyzing judicial cases and corporate Corporate Social Responsibility (CSR) practices. The results show that the legal framework in Indonesia regulates various types of corporate liability, ranging from civil liability (compensation), criminal (imprisonment and fines), to administrative (government coercion). However, implementation in the field still faces obstacles, particularly in terms of suboptimal law enforcement and a lack of effective oversight. Furthermore, this study identifies a paradigm shift from mere legal compliance to the adoption of voluntary sustainability initiatives, realized through CSR programs integrated with environmental principles. A synergy between strong regulations, consistent law enforcement, and internal corporate commitment is needed to ensure that the polluter pays principle is truly implemented, thereby minimizing the negative impact of industry on ecosystems. This study concludes that strengthening oversight and enforcement of sanctions oriented towards environmental restoration is key to achieving sustainable development goals.

Management of Civil Servant Development at the Department of Cooperatives, Small and Medium Enterprises of Central Sulawesi Province

2026-01-26T05:00:39+00:00

The background of this research is the critical need for continuous development of the State Civil Apparatus (ASN) to meet public demands for accountability and good governance, a challenge faced by the Department of Small and Medium Enterprise Cooperatives of Central Sulawesi Province. Despite existing efforts, optimal results have not been fully achieved due to issues such as limited budget for training and a perceived disconnect between training materials and job requirements. The objectives of this study are to examine and analyze the competence development of the State Civil Apparatus in the Department of Small and Medium Enterprise Cooperatives of Central Sulawesi Province, to identify and assess the factors that hinder this development, and to explore the factors that support it. This research is a qualitative study with four selected informants. The study employed observation, interviews, and documentation as data collection methods. Analysis followed an interactive model comprising data collection, reduction, presentation, verification, and conclusion formulation. Based on the analysis, it was concluded that the development of State Civil Apparatus competencies at the department has been going well, particularly in the areas of employee training and education. The main inhibiting factors identified were a lack of self-confidence, undisciplined behavior, insufficient information on competency development, and an inability to communicate effectively. The key supporting factors were the positive personality of the State Civil Apparatus, access to education and training, strong work performance, and the nature of the job performed.

The Effect of Government Spending on the Education and Health Sectors on the Human Development Index of Central Sulawesi Province from 2020 to 2024

2026-01-05T04:29:51+00:00

Human development remains a central objective of regional development policies, as improvements in education and health are widely recognized as key determinants of societal welfare and economic progress. This research seeks to investigate the influence of public fiscal allocations to the education and health sectors on the Human Development Index (HDI) in Central Sulawesi Province over the 2020–2024 period. Utilizing panel data drawn from 13 districts and municipalities, the study applies panel regression techniques to capture both cross-sectional and temporal dynamics. Model specification tests, namely the Chow and Hausman tests, confirm the Fixed Effect Model (FEM) as the most suitable analytical framework. The empirical findings demonstrate that government outlays in the education and health sectors exert a statistically significant and positive joint effect on HDI. When examined individually, educational expenditure exhibits a positive and significant contribution to human development outcomes, while health-sector spending likewise shows a significant effect, characterized by a comparatively larger coefficient magnitude. Furthermore, the coefficient of determination suggests that variations in HDI across districts and cities in Central Sulawesi are largely accounted for by differences in education and health expenditures. Overall, the results underscore the critical role of sustained and equitably distributed investment in education and health as fundamental levers for fostering inclusive and balanced human development at the regional level.