Gisela Indah Krisna Arum, Ambar Woro Hastuti, A. Suprayitno
{"title":"Effect of Financial Performance on Going Concern Audit Opinion","authors":"Gisela Indah Krisna Arum, Ambar Woro Hastuti, A. Suprayitno","doi":"10.47505/ijrss.2022.v3.8.6","DOIUrl":"https://doi.org/10.47505/ijrss.2022.v3.8.6","url":null,"abstract":"This study aims is to examine and analyze the effect of financial performance through activity ratios, liquidity ratios, solvency ratios, and profitability ratios on going Concern Audit Opinions. This research is expected to provide benefits of knowledge in the fields of accounting and auditing, add insight to the company about the effect of financial ratios, become the basis or basis for further new research, become a consideration for investors in deciding whether to invest or not, and become a further study of performance on the going concern audit opinion. The research samples were collected from Pharmaceutical Companies and Food and Beverage Companies. Research data was obtained through purposive sampling method and obtained as many as 16 companies. Research data was collected through the method of documentation. The analysis technique used is Binary Logistic Regression. The results showed that the Financial Performance as measured by the Solvency Ratio had a significant effect on the Going Concern Audit Opinion whereas the Financial Performance as measured by the Activity Ratio, Liquidity Ratio, and Profitability Ratio did not significantly affect the Going Concern Audit Opinion.","PeriodicalId":122710,"journal":{"name":"International Journal of Research in Social Science and Humanities","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127499053","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}
{"title":"Therapeutic Communication for Drug Addicts (Study of Therapeutic Communication Phenomenology for Drug Addicts)at the Doulos Recovery Cottage, Batu City of East Java)","authors":"I. Prasetyo, I. Weni, Supriyadi","doi":"10.47505/ijrss.2022.v3.8.12","DOIUrl":"https://doi.org/10.47505/ijrss.2022.v3.8.12","url":null,"abstract":"This study aims to describe and analyze how therapeutic communication is for drug addicts at the Doulos Recovery Cottage, Batu City and to describe and analyze what factors are the supporters and obstacles in therapeutic communication for drug addicts at the Doulos Recovery Cottage, Batu City. The method used in this study uses a qualitative method. The data analysis model used in this study is Miles and Hubermen (2014) with three stages, namely: the data reduction stage, the data presentation stage, and the conclusion/verification stage. The initial acceptance stage is: families, almost all clients who undergo the rehabilitation process are escorted by their families to the at Doulos Recovery Cottage, Batu City, and the legal process, those who are rehabilitated are the result of the arrest of the National Narcotics Agency (BNN) or the police. Rehabilitation activities for drug addicts have been arranged holistically (completely comprehensively), integrated, and integrated starting from waking up in the morning until the night before going to bed. The supporting factors, social support provided in the form of attention, affection, care, giving pocket money, advice, and motivational words are very helpful in the process of recovering the health and psychological condition of the client. They feel valued, cared for, loved, and loved by those closest to them. The existence of this social support motivates clients not to return to using drugs again. The inhibiting factors, there are several inhibiting factors in the rehabilitation process including the family who intervenes too often in the institution, the personality of the client who is still closed and often lies, the counselor who has never attended training or seminars. These factors become the material for evaluation of the institution to improve services in the future. The existence of this social support motivates clients not to return to using drugs again. The inhibiting factors, there are several inhibiting factors in the rehabilitation process including the family who intervenes too often in the institution, the personality of the client who is still closed and often lies, and the counselor who has never attended training or seminars. These factors become the material for evaluation of the institution to improve services in the future. The existence of this social support motivates clients not to return to using drugs again. The inhibiting factors, there are several inhibiting factors in the rehabilitation process including the family who intervenes too often in the institution, the personality of the client who is still closed and often lies, and the counselor who has never attended training or seminars. These factors become the material for evaluation of the institution to improve services in the future.","PeriodicalId":122710,"journal":{"name":"International Journal of Research in Social Science and Humanities","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115214316","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}
{"title":"The Influence of Organizational Culture, Motivation and Work Discipline on Employee Performance at the department of Food Security and Fisheries of Malaka District, Indonesia","authors":"Gerjulani E. S. Maia, Harsono, M. Natsir","doi":"10.47505/ijrss.2022.v3.2.1","DOIUrl":"https://doi.org/10.47505/ijrss.2022.v3.2.1","url":null,"abstract":"","PeriodicalId":122710,"journal":{"name":"International Journal of Research in Social Science and Humanities","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115245405","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}
{"title":"Electoral Violence in Nigerian Polity: Causes and Consequences","authors":"Agidi Ejime Pally","doi":"10.47505/ijrss.2022.v3.9.1","DOIUrl":"https://doi.org/10.47505/ijrss.2022.v3.9.1","url":null,"abstract":"Nigerian polity over the years has witnessed several electoral processes and elections which have been characterized by various forms of violence. These have equally resulted into negative indices such as political apathy among the electorates, loss of lives and properties, low economic growth, poor standard of living and stunted political development. The paper examines electoral violence and its prevalence in Nigerian polity. The paper focuses on the factors behind the continuous occurrences of electoral violence in almost all the elections conducted in Nigeria at the federal, state and local government levels since independence. The study is a qualitative research which relied on secondary sources of information and anchored on elite theory as its theoretical framework of analysis. The paper finds that poverty, unemployment, financial inducement of elective positions, bad governance and loose security architecture among others are the causes of electoral violence in Nigeria. The paper further reveals that electoral violence creates fear among the electorates and some interested candidates which hinders their political participation and interests resulting in political apathy. The paper posits that electoral violence is an obstacle to good governance, peaceful coexistence and political development in Nigeria. The paper therefore recommends among others, that political education, public enlightenment, eradication of poverty through people oriented government policies and creation of jobs for the idle youths will help to ameliorate the occurrences of electoral violence in Nigeria polity.","PeriodicalId":122710,"journal":{"name":"International Journal of Research in Social Science and Humanities","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129928682","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}