THE SPIRIT OF SOCIETY JOURNAL : International Journal of Society Development and Engagement https://jurnal.narotama.ac.id/index.php/scj <div><strong>THE SPIRIT OF SOCIETY JOURNAL</strong> is a peer reviewed that mediate the dissemination of researchers in Society Development and Engagement. The journal is published by LPPM of Narotama University Surabaya.</div> <div>The Editorial goal is to provide a forum exchange and an interface between researchers and practitioners in any Society Development and Engagement related field.</div> <div>We accept submission from all over the world. All submitted articles shall never been published elsewhere, original and not under consideration for other publication.</div> <div><strong>THE SPIRIT OF SOCIETY JOURNAL</strong> published twice in a year, March and September<br><strong>eISSN</strong> :&nbsp; <a title="eISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1503362420&amp;1&amp;&amp;" target="_blank" rel="noopener">2597-4777</a> |<strong> ISSN</strong> :&nbsp;<a title="ISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1503362202&amp;1&amp;&amp;" target="_blank" rel="noopener">2597-4742</a></div> en-US sri.wiwoho@narotama.ac.id (Sri Wiwoho Mudjanarko) rizal.bahaswan@narotama.ac.id (Rizal Bahaswan) Fri, 29 Mar 2024 16:41:11 +0700 OJS 3.1.1.4 http://blogs.law.harvard.edu/tech/rss 60 Implementation of Occupational Safety and Health (K3) in Community Workers of Pulau Pinang, Malaysia https://jurnal.narotama.ac.id/index.php/scj/article/view/2657 <p>Based on data from Bank Indonesia, there are 1.67 million Indonesian migrant workers in Malaysia, both in the formal and non-formal sectors. One of the destinations for Indonesian migrants is Pulau Pinang, Malaysia. PERMAI stands for Pertubuhan Masyarakat Indonesia di Pulau Pinang Malaysia, which is a non-governmental, non-political NGO engaged in social education and culture. Efforts to apply occupational safety and health (K3) to workers are very important for workers when carrying out work activities. Especially for employees who work in a work environment that has high safety and health risks, work safety in the company is not only caused by the system that has been implemented by the company but also by the awareness of everyone to avoid work accidents. The purpose of this activity is to provide an introduction to occupational health and safety (K3) to business owners and workers who are in Pulau Pinang, Malaysia, and to equip business owners and workers to apply K3 in their work activities to prevent injuries, occupational diseases, or accidents. The method used in this activity is to provide health promotion counseling on occupational health and safety. This counseling uses media in the form of leaflets and provides pre- and post-tests in the form of questions and questionnaires to workers to determine their knowledge and understanding. The evaluation results show that the level of compliance with wearing personal protective equipment ("APD") is still low, with a percentage of 37%. Based on the IPA Cartesians diagram, variables X<sub>5</sub>, X<sub>6</sub>, and X<sub>8</sub> are variables that have importance and good performance.</p> Muhammad Isradi, Mawardi Amin, Acep Hidayat, Budi Susetyo, Desiana Vidayanti, Syilvia Indriany, Agung Wahyudi Biantoro, Patricia Kanicia Jawu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.narotama.ac.id/index.php/scj/article/view/2657 Fri, 29 Mar 2024 00:00:00 +0700 The Effect of Tax, General Allocation Fund, and Retribution on Regional Expenditure https://jurnal.narotama.ac.id/index.php/scj/article/view/2684 <p>Regional autonomy gives local governments the authority to manage their finances, including regional expenditure, in order to achieve national goals. Effective and efficient regional spending is the key to regional development and improving community welfare. This study aims to analyze the effect of local taxes, local levies, the General Allocation Fund (DAU), and the Special Allocation Fund (DAK) on regional expenditure in Central Java and Yogyakarta. This study uses secondary data in the form of Budget Realization Reports (LRA) in 2019 and 2020. Data analysis was performed with multiple linear regression, F test, t test, and coefficient of determination. The results showed that local taxes, DAU, and DAK have a positive and significant influence on local spending. Local retribution has no effect on local expenditure. The conclusion is that local governments need to maximize local revenue, especially local taxes, and optimize the use of DAU and DAK to increase the effectiveness and efficiency of local spending</p> Mohammad Wasil ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.narotama.ac.id/index.php/scj/article/view/2684 Fri, 29 Mar 2024 16:32:22 +0700