Social Sciences Insights Journal (SSIJ) is an esteemed academic publication committed to advancing knowledge and understanding in the diverse and interconnected realms of social sciences. As a peer-reviewed platform, SSIJ serves as a meeting ground for researchers, scholars, practitioners, and policymakers, facilitating the exchange of valuable insights, empirical findings, and theoretical perspectives that shape the ever-evolving landscape of social science research. In a world marked by complex social, political, economic, and cultural challenges, the SSIJ strives to illuminate critical issues and foster evidence-based solutions through rigorous scholarship. With an inclusive approach, the journal welcomes a wide array of topics, including sociology, anthropology, psychology, political science, education, communication studies, and more. By embracing interdisciplinary approaches, SSIJ seeks to bridge gaps between various social science disciplines, encouraging cross-fertilization of ideas and innovative research collaborations. The journal's commitment to open access ensures that its publications reach a global audience, promoting greater engagement and understanding of the multifaceted aspects of human societies and behaviors. Through its dedication to academic excellence and ethical publishing practices, the Social Sciences Insights Journal plays a pivotal role in nurturing a vibrant community of social science scholars and making meaningful contributions to the advancement of society as a whole. Published 3 times a year: April, August, December
The effectiveness of environmental accounting in supporting ESG (Environmental, Social, Governance) disclosure
This study aims to examine the effectiveness of the Sustainability Report (SR) as an instrument of environmental transparency within the framework of Environmental, Social, and Governance (ESG). Sustainability and ESG issues have become major global priorities, but the quality and credibility of non-financial reporting remain serious challenges. This study uses a Systematic Literature Review (SLR) approach to 40 Scopus Q1/Q2-indexed articles published between 2014 and 2025. The analysis findings show a steadily increasing trend of publications related to Sustainability Reporting and ESG in the last decade. In terms of focus, the most dominant research discussed Effectiveness Factors (more than 22 articles), followed by Environmental Transparency (about 18 articles), Challenges (about 16 articles), and SR-ESG (about 14 articles). The main findings conclude that SR plays an essential role in reducing information asymmetry, but its effectiveness is hampered by greenwashing and selective disclosure practices. The quality of environmental disclosures directly affects ESG ratings, and the existence of third-party assurance and strong governance quality has been proven to enhance the credibility of reports. Future research recommendations include the development of machine learning-based methods for greenwashing detection, the evaluation of the impact of the implementation of the ISSB standard, and the analysis of the effectiveness of SR on the company's real environmental performance, not just perception.
Copyright (c) 2025 Ela Safitri, Grace T Pontoh, Gagaring Pagalung (Author) https://creativecommons.org/licenses/by-sa/4.0
Assessing the effectiveness of public participation in regional regulation formulation
This study aims to analyze the effectiveness of public participation in the formulation of regional regulations (Perda) in South Tangerang City and to examine how legal, institutional, and sociocultural factors shape the participatory process. It also seeks to determine whether existing legislative frameworks, particularly Law No. 13 of 2022 are implemented as intended in facilitating meaningful participation. The research employs an empirical legal approach supported by qualitative methods, combining normative analysis of legislation with field data obtained through in-depth interviews, participant observation, and document review. Data were analyzed using Miles and Huberman’s interactive model, while the effectiveness of participation was assessed through Soerjono Soekanto’s five legal effectiveness factors. The study finds that although the legal framework formally guarantees public participation, its implementation within the DPRD of South Tangerang City remains limited, inconsistent, and largely procedural. Participation tends to involve only invited stakeholders, many of whom lack adequate understanding of the substantive issues, resulting in low-quality input. Institutional gaps, particularly the absence of explicit participation procedures in the DPRD Standing Orders and limited access to draft regulations further weaken engagement. Sociocultural conditions indicate a shifting but still uneven participatory legal culture, where public involvement is recognized yet not fully realized in practice.
Copyright (c) 2025 Ahmad Jamil Pasaribu, Agus Suradika, Mawar (Author) https://creativecommons.org/licenses/by-sa/4.0
Collaborative waste management through pentahelix stakeholder participation
Urban waste management in rapidly growing cities presents persistent governance challenges due to increasing waste generation, limited disposal capacity, and fragmented coordination among stakeholders. This study aims to examine how collaborative governance operates in urban waste management through a multi-stakeholder (pentahelix) framework and to identify key barriers affecting its implementation. A qualitative descriptive approach was employed, using in-depth interviews, field observations, and document analysis involving representatives from government, private sector, community groups, academia, and media. Data were analyzed thematically using a policy implementation perspective to assess coordination, resources, communication, and institutional capacity. The findings reveal that collaboration among stakeholders remains largely partial and fragmented, functioning mainly at the level of coordination rather than integrated governance. Government actors dominate regulatory and facilitative roles, while private stakeholders contribute technological and operational innovations without strong institutional integration. Community participation is present but faces sustainability constraints, and academic inputs are weakly translated into policy processes. Media engagement tends to be reactive rather than strategic. Key barriers include limited inter-stakeholder communication, unclear role distribution, resource constraints, and the absence of a permanent collaborative mechanism. The study underscores the need for institutionalized multi-stakeholder platforms, clearer governance arrangements, and stronger knowledge integration to improve the effectiveness and sustainability of urban waste management. These findings provide practical insights for policymakers seeking to strengthen collaborative governance models in urban environmental management contexts.
The role of AI in enhancing employee experience and HR effectiveness in hybrid work models
This systematic literature review examines the role of artificial intelligence (AI) in enhancing employee experience (EX) and human resource (HR) effectiveness within hybrid work models. Following PRISMA guidelines, we systematically searched Scopus, Web of Science, and Google Scholar databases, identifying 847 initial records. After applying inclusion criteria (peer-reviewed articles, published 2019-2024, English language, focusing on AI-HR integration in flexible/hybrid work contexts), 42 studies were included in the final synthesis. The review identifies three primary AI application domains in HR: (1) operational automation (recruitment screening, scheduling, administrative tasks), (2) analytics and decision support (predictive retention modeling, performance analytics), and (3) personalized employee support (adaptive learning, well-being monitoring, conversational agents). Our synthesis reveals that AI positively influences EX outcomes—including engagement, satisfaction, and perceived HR responsiveness—when implemented with transparency, human oversight, and adequate digital infrastructure. However, significant challenges persist, including algorithmic bias in high-stakes decisions, data privacy concerns, skill gaps among HR professionals, and organizational resistance. The review proposes a conceptual framework integrating technological, organizational, and individual factors that moderate AI's effectiveness in hybrid contexts. Key moderating conditions include leadership support, data quality, employee digital literacy, and governance mechanisms. Limitations include potential publication bias, English-language restriction, and the nascent state of longitudinal research in this domain. We conclude with a specific research agenda identifying methodological approaches, contextual variables, and outcome measures warranting future investigation.
Copyright (c) 2025 Abd. Rasyid Syamsuri, Rifki Arohman, Muhamad Renaldy Saputra, Angel II P. Esmeralda (Author) https://creativecommons.org/licenses/by-sa/4.0
Integration of machine learning in e-commerce
This systematic literature review examines the integration of machine learning (ML) in e-commerce, focusing on consumer behavior prediction and product recommendation systems. Following PRISMA guidelines, we searched Scopus, Web of Science, IEEE Xplore, and ACM Digital Library, identifying 1,247 records. After screening, 48 peer-reviewed articles (2019-2024) were included. This review makes three novel contributions: (1) a taxonomy of ML algorithms categorizing approaches by function (prediction vs. recommendation) and technique (supervised, unsupervised, deep learning); (2) a comparative analysis of algorithm performance across different e-commerce contexts; and (3) identification of specific research gaps requiring investigation. Findings reveal that hybrid recommendation systems combining collaborative filtering with deep learning achieve superior accuracy (mean improvement of 15-23% over single-method approaches), while gradient boosting methods (XGBoost, LightGBM) demonstrate the highest predictive performance for purchase behavior. Critical challenges include cold-start problems, data sparsity, algorithmic bias, and privacy concerns. We propose an integrative framework mapping ML technique to specific e-commerce applications and identify five priority areas for future research. Limitations include English-language restrictions and potential publication bias toward positive results.
Copyright (c) 2026 Abd. Rasyid Syamsuri, Rifki Arohman, Muhammad Renaldy Saputra, Muhammad Ikhlash, Sri Karyani Damanik (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of planning, implementation, and evaluation of corporate social responsibility programs in Batam manufacturing companies
Economic actors are obliged to give their company responsibilities to the environment and society. Corporate Social Responsibility (CSR) is an important concept that needs to be developed and integrated by business actors. The realization of CSR itself is what the company does. The program that is designed must also have a good impact on the environment or the community itself. This is what makes the planning, implementation and evaluation of the program important. Good governance will produce good programs and of course will have a good impact and benefits. In this study, it aims to discuss starting from the planning, implementation and evaluation stages of the Blood Donation program carried out at PT. XYZ with the approach method of descriptive qualitative analysis. The results of the research at the planning stage are that PT. XYZ's CSR must ensure and determine the program master first and must be in accordance with the policies held. At the implementation stage, the activities run according to the plan and the problems that arise can be solved. Finally, at the evaluation stage, respondents who filled out the questionnaire admitted that they were satisfied with the activities that had taken place.
Copyright (c) 2025 Sri Zuliarni, Lidya Elizabeth S, Desi Ratna Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
This paper investigates the effect of workload on employee performance and the moderating role of perceived organizational support (POS) in a high-pressure public sector setting, specifically within a regional police department in Indonesia. A quantitative approach was adopted using a census survey of 106 police personnel, employing validated questionnaires to measure workload, POS, and performance. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1. Results show that workload had a negative but statistically insignificant effect on employee performance, and POS did not significantly moderate this relationship. However, POS had a strong positive direct effect on performance, indicating its value as an independent factor in enhancing outcomes. These findings highlight the importance of genuine organizational support in maintaining performance, especially in the public sector. This study adds to the literature by demonstrating the limited moderating effect of POS under high-pressure conditions, while emphasizing the strategic role of direct support mechanisms to sustain employee performance in public institutions.
Copyright (c) 2025 Sudibyo Wardoyo, Fauji Sausi, Roni Kambara (Author) https://creativecommons.org/licenses/by-sa/4.0
Green human resource management and organizational performance
This systematic literature review examines the relationship between green human resource management (GHRM) practices and organizational performance outcomes. The review synthesizes empirical evidence from 82 studies published between 2019 and 2024, addressing multiple dimensions of performance including environmental, financial, social, and sustainable performance. Following PRISMA 2020 guidelines, a systematic search was conducted across Scopus, Web of Science, and Google Scholar databases. Studies were analyzed using the Ability-Motivation-Opportunity (AMO) theoretical framework to categorize GHRM practices and their performance implications. The evidence strongly supports positive relationships between GHRM practices and organizational performance. Environmental performance shows the most consistent positive effects, followed by sustainable performance and green innovation. The GHRM-financial performance relationship is predominantly indirect, mediated by environmental performance and employee green behavior. Green training and development emerges as the most frequently examined and impactful practice. Employee green behavior serves as a critical mediating mechanism across all performance dimensions. This review provides an integrated framework connecting GHRM practices to multi-dimensional organizational performance through the AMO lens. It identifies critical mediating mechanisms and moderating factors, offering actionable insights for practitioners seeking to leverage human resources for environmental sustainability while maintaining competitive performance.
Copyright (c) 2025 Angel II P. Esmeralda (Author) https://creativecommons.org/licenses/by-sa/4.0
Factors influencing the implementation of good corporate governance in the public sector
This study analyzes the factors influencing the implementation of Good Corporate Governance (GCG) in public sector organizations in Indonesia. GCG, which has its roots in private practice, is now crucial for Good Governance, improving resource efficiency, strengthening public accountability, and mitigating corruption. Although GCG has the potential to be transformative, its implementation faces unique bureaucratic complexities. This study uses a descriptive qualitative approach through an extensive literature review and regulatory analysis. We identify key internal factors: strong leadership commitment, adaptive organizational structure, effective internal control system, superior human resource quality, and optimal utilization of information/technology systems. External factors include a clear legal framework, the role of external oversight institutions, active community participation, and the influence of culture/social values. The results of this study are expected to provide an in-depth understanding of the challenges and opportunities for GCG adoption in the Indonesian public sector. It also presents practical implications for policymakers and practitioners in formulating adaptive and sustainable implementation strategies, for the sake of improving the quality of public services.
Copyright (c) 2025 Nirvana, Darmawati, Ela Safitri (Author) https://creativecommons.org/licenses/by-sa/4.0
Bibliometric analysis of performance assessment research trends in Asia
This study aims to map research trends on performance assessment in the Asian region through a bibliometric approach to scientific publications indexed in the Scopus database during the period 2014–2024. From the results of a systematic selection of 29 open-access articles, a productivity pattern was found that was highly concentrated in 13 major countries, namely China, India, Japan, South Korea, and Indonesia, which consistently contributed more than 85% of publications. This finding suggests a strong correlation between the ratio of R&D investment to GDP and the output and impact of scientific journals. The average annual publication growth of 16–17% reflects the increasing attention to the issue of performance evaluation as a tool for organizational accountability and effectiveness. This study provides important implications for efforts to strengthen national research capacity, develop regional collaborations, and develop a more inclusive and evidence-based research agenda. Limitations of this study include the limited data coverage of open-access articles in Scopus and the absence of a qualitative approach to the social impact of research. Further research is recommended to expand data sources and incorporate mixed approaches to gain a more comprehensive understanding of the dynamics of performance assessment research in Asia.
Copyright (c) 2025 Alimunddin, Asri Usman, Ela Safitri, Kusniawati (Author) https://creativecommons.org/licenses/by-sa/4.0
Transparency and accountability in local government financial reporting
This systematic literature review explores the crucial role of transparency and accountability in local government financial reporting. The paper synthesizes various studies examining how digitalization, the adoption of international accounting standards such as IPSAS, and robust governance frameworks contribute to improving financial reporting practices. Through an analysis of existing literature, this review highlights the positive impacts of transparency and accountability in enhancing public trust, improving decision-making, and ensuring the responsible use of public resources. However, challenges such as insufficient capacity, political interference, and the complexity of global standards remain significant obstacles to effective financial reporting. The review emphasizes the need for continuous improvement in local government financial reporting systems to promote greater accountability and foster good governance.
Copyright (c) 2025 Miftahul Jannah, Haliah, Nirwana (Author) https://creativecommons.org/licenses/by-sa/4.0
Transformation of democratic values in lakon Petruk Dadi Ratu
This study aimed to analyze the transformation of democratic values reflected in the play Petruk Dadi Ratu from a cultural and political perspective. The story tells the story of a minor character, Petruk, who suddenly becomes a leader, reflecting socio-political dynamics that are relevant to the context of democracy in Indonesia. The symbolism in this play has criticized the abuse of power, corruption, and leadership without competence. A qualitative approach with content analysis method was used to interpret the symbolic meaning and democratic values in the play. The results show that Petruk Dadi Ratu contains messages about the importance of integrity, justice, equality, and people's participation in the government system. In addition to being a medium of entertainment, this play has an educational function, builds social awareness, and becomes a reflection on the condition of Indonesian politics, especially related to the challenges of oligarchy and moral crisis in leadership. Thus, Petruk Dadi Ratu contributes to preserving local culture while supporting the formation of democratic awareness based on traditional values.
Copyright (c) 2025 Tommy Andriansyah, Khaerul Umam, Hafizh Yusuf Muhammad, Islam Al Hamid, Andiena Asnal Wahidah, Prudence Queisha Qurrota Ayunin, Aqila Zakiya Nafisah (Author) https://creativecommons.org/licenses/by-sa/4.0
Why is Papua's human development lagging behind? a comprehensive study of education, health, and welfare
This study analyzes the determinants of the Human Development Index (HDI) in Papua Province, which continues to lag behind other regions and has not yet met the 2024 RPJMN target, consisting of expected and mean years of schooling as an education indicator, life expectancy as a health indicator, and per capita expenditure as a welfare indicator. The data used comes from BPS in the form of secondary data. This research method uses multiple linear regression analysis. Research shows that increasingly secure education, health, and welfare significantly increase HDI. These findings emphasize the importance of strengthening policies in the fields of education, health, and economic welfare to accelerate human development in Papua. The main contribution of this study is to provide up-to-date empirical evidence on human development disparities at the district/city level in Papua Province, as well as identify priorities for more targeted policy interventions.
Copyright (c) 2025 Syfriza Davies Raihannabil, Rizhieq Dwi Ananda, Anak Agung Istri Anggita Kesumawijaya, Chulia Rachma Nabila, Nadita Khairani (Author) https://creativecommons.org/licenses/by-sa/4.0
Factors influencing audit quality: A systematic literature review
This systematic literature review synthesizes empirical research on factors influencing audit quality, examining studies published between 2019 and 2024. The review aims to identify key determinants of audit quality and their relative importance across different contexts. Following the PRISMA 2020 guidelines, this review analyzed 92 peer-reviewed articles from Scopus, Web of Science, and Google Scholar. Studies were categorized based on factor type: auditor-level factors, audit firm-level factors, and external/contextual factors. The review identifies auditor independence, Big 4 affiliation, audit committee effectiveness, and audit tenure as the most consistently studied factors. Big 4 auditors generally demonstrate higher audit quality, though this effect is moderated by client characteristics. Audit committee financial expertise positively influences audit quality through enhanced oversight. Time budget pressure and low audit fees negatively affect audit quality. Emerging themes include the impact of technology adoption and regulatory changes on audit quality. This review provides a comprehensive framework integrating input, process, and output factors affecting audit quality. It offers practical implications for regulators, audit firms, and corporate governance stakeholders while identifying gaps for future research.
Nobility criteria as a measure of Kafa'ah in marriage
During the royal era, it was common for marriages to require both partners to come from the nobility. This practice could be based on access to education and aspects of life worth that were more available to the nobility. So, a nobleman's marriage must be with a nobleman to get pure offspring. As in Indonesia, women with noble status are "pressured" according to unwritten rules to marry men from noble circles. This may be caused by the patriarchal system that regulates a person's nasab or lineage. Interestingly, the status of nobility has shifted and is no longer legitimized from aspects of life worthiness in the form of education, wealth, moral security, and position. This research uses the library research method, where researchers use literature materials such as books, articles, journals, magazines, and verses in the holy Koran related to this research. This research concludes that the jurists agree that the priority in kafa'ah is religion because religion is the axis for marriage, which brings the household to an eternal and harmonious ship. Nobility as a measure of kafa'ah has less and less relevance in the modern era; for some groups, this criterion is not the main thing. Even though it has a long history, and certain values attached to it, this criterion is no longer a priority when choosing a partner.
Copyright (c) 2024 Baiq Maya Mesarah, Lalu Muhammad Nurul Wathoni (Author) https://creativecommons.org/licenses/by-sa/4.0
Analyzing China's export-import dynamics amid global disruptions
As one of the world's largest importing and exporting countries, China occupies a pivotal position in international trade. This article uses official statistics from the Chinese customs website to analyze the factors that have influenced the structure of China's imports and exports from 2015 to 2023. The raw data, which are classified by Harmonized System (HS) code, are further mapped to the Standard International Trade Classification (SITC) in this study to facilitate better international comparison. Our study highlights the impact of external factors, in particular the COVID-19 pandemic, on trade dynamics. Key findings show that while the percentage composition of exports remained stable, imports experienced some fluctuations throughout the period, but the main categories of imports and exports remained the same. This analysis helps to understand how global disruptions, such as the pandemic, can affect China's trade structure in world trade.
Copyright (c) 2025 Eugene Pinsky, Jingyi Jia (Author) https://creativecommons.org/licenses/by-sa/4.0
Leveraging TikTok virtual gifts for rural infrastructure funding
This study explores the use of TikTok virtual gifts as a novel approach to funding rural infrastructure projects in East Java, Indonesia, focusing on the village of Sampang. The initiative, driven by local residents, utilized funds gathered from viral TikTok donations to repair damaged roads in the region. Through qualitative observation and thematic analysis of secondary data from news sources like Detik.com, this research examines the dynamics of community-led funding, social media influence, and the limitations of traditional government support. The findings highlight the significant role of digital platforms in empowering rural communities, overcoming bureaucratic delays, and fostering collective action. Despite the success of this initiative, questions remain regarding sustainability, transparency, and the future role of digital fundraising in rural development. This paper contributes to the understanding of how digital media can support grassroots development efforts and the challenges involved.
Copyright (c) 2025 Asep Koswara (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of employee workload optimization on manual packing operators in the preparation of goods “all type 20 gr gusset bag” by using the workload analysis method in PT XYZ
PT. XYZ is a manufacturing company that produces chemicals, namely industrial glue located in Batamindo Industrial Park, Muka Kuning, Batam. The packing department is an important department in the production process if in this process there are obstacles and problems there will be delays in delivery. One of the concerns is the workload in the gusset bag packing process. Workload is measured based on the work station and each individual packing operator. By making observations using the workload analysis (WLA) method which is seen from several assessment factors such as identification of productive and non-productive activities, productive percentage, performance rating, and allowance or allowance, the workload value in the gusset bag packing process can be known. The observation results show that the finish goods packing station experiences an overload workload of 135%. The workload at this station is high because this process requires extra energy to do a lot of job desc compared to other stations. For workload per individual operator, it is known that operators who have worked longer have a high workload than new operators. The workload for the workstation is more influenced by the high allowance factor and for the operator workload the influencing aspect is the performance rating.
Copyright (c) 2025 Shinta Wahyu Hati, Nurulia Septiani (Author) https://creativecommons.org/licenses/by-sa/4.0
The influence of task technology fit e-learning as training media on employee performance at PT XYZ
The E-learning Brismart application is a system designed to enhance the quality and performance of employees at PT. XYZ to realize the company's goal of becoming The Most Valuable Banking Group in Southeast Asia and Champion Financial Inclusion. This study aims to analyze the effect of E-learning Brismart as a training medium intended for workers at PT. XYZ is using the Task Technology Fit (TTF) theory evaluation model. The research activities used questionnaires as a quantitative approach for PT. XYZ Kc Batam Nagoya employees. The analysis results show that E-learning Brismart affects employee performance at PT. XYZ Batam Nagoya Branch Office, as evidenced by the positive correlation between variables.
Copyright (c) 2025 Sri Zuliarni, Suci Hendian (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of digital financial literacy and social environment on the interest in using e-money among college students
Most of the use of e-money for Indonesians is a legal tender for the primary transactions in Indonesian business activities. The purpose of the study was to determine the partial and simultaneous effects of whether digital financial literacy and social environment variables are the most successful variables affecting interest in using e-money. The sample in the study of students in Semesters II and IV of the Management Study Program, Faculty of Economics and Business, Labuhanbatu University, amounted to 81 people after being calculated by the Slovin formula. This study adopts multiple linear regression analysis. The results of this study, partially and simultaneously, show that the variables of digital financial literacy and social environment affect the interest in using e-money among Semester II and IV students of the Management Study Program of the Faculty of Economics and Business, Labuhanbatu University.
Copyright (c) 2024 Yuniman Zebua, Sukma Hoviva Rambe (Author) https://creativecommons.org/licenses/by-sa/4.0
The influence of the work environment and work motivation on the performance of agricultural training center employees Ministry of Agriculture of the Republic of Indonesia
This study examines the impact of the work environment and motivation on employee performance at the Agricultural Training Center, run by the Agricultural Extension and Human Resources Development Agency of the Ministry of Agriculture in Indonesia. An associative quantitative technique was used to investigate the correlations between these factors, using data obtained from 37 workers by questionnaire. The findings show that both the work environment and motivation substantially and positively affect employee performance. Specifically, the work environment and motivation each showed t-values exceeding critical thresholds, with a combined F-value that supports a substantial impact on performance. The implications suggest that organizations can enhance employee performance by improving the work environment and strengthening motivational practices. It is recommended that management continue to foster a supportive work environment and implement strategies to maintain high employee motivation, such as providing recognition, incentives, and opportunities for career development. Further research could include a larger, more diverse sample to validate the findings and explore other factors influencing employee performance.
Work Envrionment, Work Motivation, Employee Perfromance
Copyright (c) 2024 Muhammad Rafi Dhia (Author) https://creativecommons.org/licenses/by-sa/4.0
The impact of price, service quality, product, and promotion on purchasedecisions at Do'a Ibu Clothing Store in Rantauprapat
The purpose of the study is to determine the influence of price, service quality, products and promotions both partially and simultaneously on purchase decisions. This study selected a sample of 100 respondents using the slovin formula. The design of quantitative descriptive research uses multiple linear regression analysis, classical assumption test and hypothesis testing. The results show that all variable indicators meet the requirements of the classical assumption test and have good validity. The results of hypothesis testing found that price variables do not affect purchase decisions, while service quality, product and promotion variables affect purchase decisions partially and simultaneously price variables, service quality, products and promotions affect purchase decisions.
Copyright (c) 2024 Asdiah Siregar, Zulkifli M. Efendi Siregar, Fauziah Hanum (Author) https://creativecommons.org/licenses/by-sa/4.0
Profitability and leverage on tax avoidance with company size as moderation in IDX manufacturing companies
This study investigates the impact of profitability and leverage on tax avoidance, with company size acting as a moderating variable. Utilizing a quantitative approach, the research focuses on tax avoidance as the dependent variable. The sample comprises 17 companies from the textile and garment sector listed on the Indonesia Stock Exchange, covering the period from 2018 to 2022. Purposive sampling was employed to select these companies based on specific criteria. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis (MRA). The results reveal that profitability positively influences tax avoidance, while leverage does not significantly affect tax avoidance. Furthermore, company size enhances the relationship between profitability and tax avoidance but does not significantly impact the relationship between leverage and tax avoidance.
Profitability, Leverage, Company Size, Tax Avoidant
Copyright (c) 2024 Dzikrilla Sarla Maulani (Author) https://creativecommons.org/licenses/by-sa/4.0
Role of Climate Change in Afghanistan’s Geopolitical Power
The most significant environmental threats today are global warming and climate change. The effects of climate change include water and food scarcity, disease, unemployment, migration, poverty, resource conflicts, and global instability. This study examines the role of climate change in Afghanistan’s geopolitical power. This study employs a descriptive-analytical approach and a survey method. The statistical research community includes experts and specialists in geopolitics, political science, climate science, and university professors. The questionnaire was distributed among them based on indicators related to climate change, development, and geopolitics. 80 questionnaires were collected. Based on these findings, a significant and inverse relationship exists between the impacts of climate change and development. Furthermore, the reduction in the development process has a significant and negative impact on Afghanistan’s geopolitical power. Finally, the reduction in development affects the change. Climate plays a mediating role in geopolitics. Then, the priority of parameters influencing climate change in geopolitics was discussed using Friedman’s comparison test. These parameters include 1) poverty and social anomalies, drought, and migration. In the suggestions section, it is emphasized that there is a need to implement effective methods, such as irrigation and the use of clean energy, to reduce greenhouse gas emissions and adapt to the impacts of climate change.
Copyright (c) 2024 Fayaz Gul Mazloum Yar, Shamsurahman Zahid, Jan Mohammad Miakhil (Author) https://creativecommons.org/licenses/by-sa/4.0
Effectiveness of the implementation of the Pancasila student profile strengthening project on improving the character of students of SMAK 7 Penabur Jakarta
This study examines the effectiveness of the implementation of the Pancasila Student Profile Strengthening Project (P5) in improving the character of students at SMAK 7 PENABUR Jakarta. The Pancasila Student Profile Strengthening Project is designed to integrate Pancasila values—such as belief in God, humanity, unity, democracy, and social justice—into daily student activities. The study aims to measure how effective the project is in shaping student character, identify factors influencing its effectiveness, and analyze student and teacher perceptions of the program. Using a quantitative research method with purposive sampling, data were collected through surveys and interviews. Results show that Pancasila Student Profile Strengthening Project positively impacts students' character development, particularly in areas of cooperation, critical thinking, and social responsibility. However, the study also highlights challenges, including varying levels of student engagement and resource limitations. The findings suggest that continuous evaluation and improvement of the program are necessary to maximize its benefits. The study implies that schools should provide better support for teachers and include more practical applications of Pancasila values in both curricular and extracurricular activities. It is recommended that future research explore long-term impacts and scalability of the Pancasila Student Profile Strengthening Project program across different educational settings. Overall, this study contributes to the theoretical understanding of character education and offers practical insights for improving value-based educational initiatives.
Pancasila Student Profile , Independent Curriculum, Student Character
Pancasila Student Profile Strengthening Project, Independent Curriculum, Student Character
Copyright (c) 2024 Verry Albert Jekson Mardame Silalahi, Ervan Periangan Tarigan, Susy Pramanita Manurung, Ester Venny Augusta Simanungkalit, Yosri Tuty Asni Siringoringo, Brandon Henry Kusuma, Oktavia Intan Sianturi, Hendro Samauli Lumbanraja (Author) https://creativecommons.org/licenses/by-sa/4.0
Impact Of Palm Oil Plantation Development on Urbanization
The province of North Sumatra is one of the regions in Indonesia that has experienced rapid growth in the oil palm plantation sector. Over the past decade, the area of oil palm plantations in North Sumatra has continued to increase, followed by an increase in palm oil production and exports. However, the growth of this plantation sector has also had a significant impact on the pattern of urbanization in the province. This study aims to analyze how the development of oil palm plantations has influenced the urbanization process in the Province of North Sumatra. The research method used is a combination of secondary data analysis from various sources, as well as in-depth interviews with relevant stakeholders. The results of the study show that the development of oil palm plantations has attracted migrant workers from rural areas to urban areas in North Sumatra. This has resulted in an increase in the urban population, the growth of slums, and increased demands for the provision of infrastructure and public services in major cities. On the other hand, plantation development has also created new economic growth centers in rural areas, thus encouraging spatial urbanization. The findings of this study indicate the need for synchronization between plantation development policies and integrated spatial planning to comprehensively manage the impact of urbanization in the Province of North Sumatra. This effort is expected to promote more equitable and sustainable economic growth in the region.
Copyright (c) 2024 Zulkarnain Nasution, Sri Wahyuni (Author) https://creativecommons.org/licenses/by-sa/4.0
The Ministry for the Future: A Visionary Approach to Climate Change Mitigation
Kim Stanley Robinson's The Ministry for the Future presents a speculative yet plausible vision for addressing climate change through coordinated global efforts. The novel's titular organization is dedicated to protecting future generations by implementing comprehensive policies and technologies to mitigate climate change effects. This paper explores the novel’s proposed strategies, their feasibility, and relevance to current climate policy debates. The literature review synthesizes key works from environmental science, economics, and political science that inform the novel’s strategies, highlighting contributions from James Hansen, Paul Hawken and Project Drawdown, and Naomi Klein. Robinson's novel proposes multifaceted strategies, including carbon sequestration, geoengineering, economic reforms, and social equity measures. The Ministry for the Future operates globally, emphasizing international cooperation through treaties and grassroots initiatives. Innovative solutions like carbon pricing and green finance are examined, reflecting real-world counterparts and the need for bold and imaginative thinking in climate action. In conclusion, The Ministry for the Future provides a holistic blueprint for climate action, integrating technological, economic, and social strategies. Its speculative solutions offer inspiration for building a sustainable and equitable future.
Copyright (c) 2024 Zakra Nadeem (Author) https://creativecommons.org/licenses/by-sa/4.0
Voices of the Marginalized: Examining Palestine's Quest for Justice through the Lenses of Sen, Rawls, and Said
This article explores Amartya Sen's 'capacity approach', John Rawls 'theory of justice' and Edward Said's critique of 'Orientalism' to analyse the quest for justice in Palestine. This article provides an extensive analysis of the challenges faced by Palestinians and proposes potential solutions to address these issues. Sen's capability approach centers on the various forms of deprivation experienced by Palestinians living under occupation, such as restricted mobility, limited access to resources, and constrained economic opportunities. Following Rawls' theory of justice, this paper examines violations of human rights, the principles of self-government, and distribution of resources. While stressing the analysis of the Palestinian case we will pay most attention to the continuous violation of freedom and fairness. Said has critiqued Orientalism making people aware of ignoring the hegemonic discourses that erased the Palestinians, stressing the importance of speaking for oneself. The focus of the essay is the Palestinian resistance as a complex process, which is described by the human development, justice, rights, and representation. These are tangible policies that aim at the complete banning of movement restrictions, ending systemic discrimination in resource allocation, protection of Palestinians' rights, encouragement of free speech, and accord more power to Palestinian stakeholders in the decision making organs. In order for Palestinians to achieve justice and self-determination, the article argues that a comprehensive strategy is required that addresses injustice, upholds fundamental human rights and dignity, and amplifies the voices of marginalized individuals.
Copyright (c) 2024 Nelufer Nazrul (Author) https://creativecommons.org/licenses/by-sa/4.0
The Consequences of Early Matrimony: A Qualitative Inquiry into Women's Mental Health and Socio-economic Challenges
This study examines the complex relationship between early marriage and its effects on the mental health of young married women in Pakistan. Defining early marriage as a union in which at least one of the parties is under the age of 18, this research sheds light on the multifaceted consequences of such marriages, particularly for women's mental health and subsequent child development. Using qualitative research methods, in-depth interviews with a carefully selected sample of women served as the basis for this study. People in this category are those who were married between the ages of 16 and 17 and are currently older than 30. By examining the social, physical, emotional, and economic ramifications of early marriage throughout the course of their lives, this demographic sample offers a longitudinal view on its consequences. A great deal of attention is paid to women who were married in the 1990s, and the difficulties they faced are examined in light of various sociodemographic characteristics. Wealth index, occupation, education level, resource management in the home, freedom to make health-related decisions, geography, media exposure, and health insurance coverage are some of these variables. According to the study, these variables are linked to early marriage's prevalence and the long-term consequences it has on women's social, emotional, and physical health. The study also emphasizes the part postponed marriage and sociodemographic traits plays in reducing the prevalence of early marriage like greater education levels and better employment possibilities are crucial in lowering the incidence of early marriage.
Copyright (c) 2024 Muhammad Aftab, Ayesha Fayyaz (Author) https://creativecommons.org/licenses/by-sa/4.0
D & Dimsum Marketing Analysis of Purchasing Decisions and Word of Mouth
The importance of marketing in a business, including for the D&Dimsum culinary business in attracting interest and purchasing decisions can be influenced by word of mouth. The purpose of this study was to determine the direct effect of product and promotion on purchasing decisions and word of mouth. The author's theoretical analysis uses a systematic literature review that is relevant to the research needs and a minimum sample size of 100 samples with an error rate of 5% with a simple random sampling technique. This study found that the percentage of research respondents' answers was dominated by answers agreeing to the product variable of 53.8%, the promotion variable of 47.2%, the purchase decision variable of 40.0% and the word of mouth variable of 41.4%. The research findings that local culinary products D & Dinsum from hypothesis testing that products and promotions directly have an influence on purchasing decisions and purchasing decisions directly have a relationship with word of mouth
Copyright (c) 2024 Dewi Hermawati, Pristiyono Pristiyono, Anita Sri Rejeki Hutagaol (Author) https://creativecommons.org/licenses/by-sa/4.0