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Ganaya: Jurnal Ilmu Sosial dan Humaniora
Published by Jayapangus Press
ISSN : -     EISSN : 26150913     DOI : -
Core Subject : Religion, Economy, Humanities, Education, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other
Ganaya: Jurnal Ilmu Sosial dan Humaniora is a journal published by Jayapangus Press which contains the results of research in the field of social sciences and humanities. The purpose of this journal is to publish and disseminate writings in the social sciences and humanities that can contribute to the development of science. Ganaya: Jurnal Ilmu Sosial dan Humaniora published twice a year in March and September. Ganaya: Jurnal Ilmu Sosial dan Humaniora accepts writings in the form of quantitative and qualitative research from academics, practitioners, researchers, and students relevant to the topic of social science and humanities.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 633 Documents
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Pergeseran Makna Kesenian Musik Bordah Pada Upacara Perkawinan Masyarakat Melayu di Kelurahan Gunting Saga Situmorang, Syaraya Hartika; Sebayang, Vanesia Amelia; Suroso, Panji
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4680

Abstract

Bordah music is a cultural heritage of the Malay community that is full of spiritual and religious values. However, in the context of marriage ceremonies in Gunting Saga Village, this art has experienced a shift in meaning due to the influence of modernization and social change. This study aims to: (1) describe the form of presentation of Bordah art in the wedding ceremony of the Malay community; (2) analyze the factors causing the shift in the meaning of Bordah; and (3) examine the community's perception of changes in the form and function of the art. This research uses a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was conducted inductively-qualitatively with a semiotic approach to reveal the symbolic meaning contained in Bordah performances. The results showed that Bordah art has shifted from a sacred-religious function to a symbolic entertainment function. This shift is influenced by the modernization of musical instruments, the decline in the regeneration of artists, and changes in the cultural preferences of the younger generation. This research contributes to the study of traditional cultural adaptation to modernization, and offers a theoretical understanding of the transformation of meaning in local performing arts practices. The implications of these findings suggest the need for cultural preservation strategies that are responsive to social and generational dynamics.
Transformasi Digital Akuntansi Sebagai Strategi Dalam Manajemen Risiko Dan Penguatan Peran Generasi Z Dalam Membentuk Masa Depan Profesi Darma Sanputra, Adrian Hartanto; Aprilia, Ervina Dwi; Salma, Ghina Mufidatus
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4688

Abstract

This study aims to analyze the impact of digital transformation on risk management in accounting practices and the role of Generation Z in shaping the future of the accounting profession. The study uses a quantitative approach by distributing questionnaires to 217 accounting professionals and accounting students from various universities and companies in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study indicate that digital readiness has a positive and significant effect on risk management (β=0.432, p<0.01), Generation Z competencies have a positive and significant effect on the adoption of accounting technology (β=0.387, p<0.01), and the implementation of new technology has a positive and significant effect on risk management effectiveness (β=0.512, p<0.01). Additionally, it was found that the adoption of artificial intelligence and blockchain has a significant impact on the development of new risk management strategies in accounting practice. This study contributes to the development of digital transformation literature in accounting and provides practical implications for accounting education and professional practice in preparing Generation Z workers to face technological changes.
Framing dalam Media Over the Top: Kajian Literatur terhadap Film Dokumenter Ice Cold: Murder, Coffee, and Jessica Wongso Nurhaliza, Adinda Aulia; Sari, Rizka Annisa; Alinda, Yunati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4695

Abstract

The Netflix documentary, "Ice Cold: Murder, Coffee, and Jessica Wongso," generated significant public interest and widespread social media discussion by offering a novel perspective on the 2016 trial, contrasting with conventional media narratives that had previously accused Jessica Wongso of culpability. As a subscription-based Over The Top (OTT) platform, Netflix effectively influenced public opinion and perception of Jessica Wongso and other characters in the documentary by establishing a new narrative framework through emotional visualization and dramatic storytelling. This investigation aims to examine how Netflix shapes new public opinion and influences the public's perception of Jessica Wongso and other characters. The methodology involved a literature review examining five prior studies on framing from Google Scholar and SINTA-accredited journals. The findings demonstrate Netflix's effectiveness in altering public perceptions. The documentary substantially altered the public's perception of Jessica, initially depicted as cold, portraying her instead as a vulnerable figure possibly denied justice. Edi Darmawan Salihin, the victim's father, was also framed as an arrogant and dominant antagonist through visuals and interviews, underscoring documentary media's influence on individual perceptions. Discussions emerged regarding the reframing's endurance and the impact of social media posts (both official and prosumer) on its success, given the public's critical media consumption. In summary, "Ice Cold" effectively reframed the case narrative and influenced new public opinion, igniting widespread conversation.  Future research is advised to incorporate the victim's family's perspective and the evolution of public opinion following Jessica Wongso's parole for a more thorough and impartial study.
Koordinasi Fungsional Antar Instansi dalam Mewujudkan Kota Layak Anak (KLA) di Kota Sukabumi Lismawati, Salma; Mulyadi, Andi; Meigawati, Dine
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4718

Abstract

Children are a nation’s strategic asset and have the right to grow and develop in a safe, healthy, and supportive environment. The Indonesian government has issued various regulations, such as Law Number 35 of 2014 on Child Protection and Presidential Regulation Number 25 of 2021 concerning the Child-Friendly City/Regency (KLA) Policy, to ensure the protection and fulfillment of children's rights. Sukabumi City is one of the regions implementing this policy and has achieved the "Madya" (Intermediate) level of KLA recognition. However, the implementation of KLA in Sukabumi still faces numerous challenges, particularly in the cluster of special protection, such as the high number of child abuse cases, limited rehabilitation services, weak inter-agency communication, and low levels of public policy dissemination. This study aims to analyze how functional coordination among government agencies is carried out in efforts to realize a Child-Friendly City in Sukabumi. The research employs a qualitative descriptive method with data collected through in-depth interviews, field observations, and document analysis. The study uses Chandra Bose's coordination theory, which includes six key indicators: clearly defined goals, clear lines of authority and responsibility, comprehensive programs and policies, cooperation, effective communication, and effective leadership and supervision. The findings reveal that coordination has been formalized through the establishment of a KLA Task Force, yet its implementation remains suboptimal due to structural and technical constraints. The study concludes that strengthening functional coordination is essential to enhance the success and sustainability of KLA implementation in Sukabumi City.
Implementasi Program Rehabilitasi Sosial Dasar Bagi Penyandang Disabilitas di Kota Sukabumi Putri, Laila Nur Redha; Amirulloh, M. Rijal; Meigawati, Dine
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4719

Abstract

This study aims to determine the implementation of basic social rehabilitation programs for people with disabilities in Sukabumi City. The issues underlying this study are the uneven distribution of basic social rehabilitation services, limited human resources and budget, and suboptimal coordination among implementers. Sukabumi City has experienced fluctuations in the number of people with disabilities from 2020 to 2024, but only a small portion receive basic social rehabilitation services each year, indicating a disparity between needs and program reach. This study employs a descriptive qualitative approach with data collection techniques including interviews, observations, and documentation. Informants in this study consisted of officials from the Sukabumi City Social Service and social pillars at the sub-district/village level. Data analysis in this study included data reduction, data presentation, and conclusion drawing. The theory used in this study was George C. Edward III's policy implementation model, which includes four variables: communication, resources, implementer disposition, and bureaucratic structure. The results of the study indicate that the implementation of the basic social rehabilitation program for persons with disabilities in Sukabumi City has shown positive progress, particularly in terms of inter-agency communication and implementer disposition. However, limitations in the resource dimension and the lack of optimal coordination at the technical level remain the main challenges that need to be addressed promptly. This underscores the importance of improving institutional capacity, strengthening the role of social pillars at the regional level, and increasing budget allocation to ensure the equity and sustainability of basic social rehabilitation services for people with disabilities.
Efektivitas Pengelolaan dan Pemanfaatan Taman Tematik di Kota Sukabumi Marsela, Adinda Raya; Sampurna, Rizki Hegia; Meigawati, Dine
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4721

Abstract

The growth of population and infrastructure development in urban areas, including Sukabumi City, has increased the urgency of providing green open spaces (GOS) as a crucial element in maintaining ecological balance and improving the quality of life for residents. The Sukabumi City Government has established thematic parks as part of public GOS to fulfill social, recreational, and aesthetic needs. However, the effectiveness of their management and utilization still faces several challenges. This study aims to analyze the effectiveness of the management and utilization of thematic parks in Sukabumi City using the effectiveness theory of (Nakamura and Smallwood, 1980), which includes five dimensions: goal achievement, efficiency, target group satisfaction, client responsiveness, and maintenance systems. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. Informants consisted of representatives from the Public Works and Spatial Planning Office (DPUTR) and local park users. The results indicate that the management of thematic parks in Sukabumi City is not yet fully effective. Several parks are not being utilized in accordance with their designated themes, and even misuse occurs, such as immoral activities and alcohol consumption, reflecting weak supervision. In terms of efficiency, budget constraints are the main obstacle to proper maintenance and facility provision. Although some parks are used quite well, overall public satisfaction remains suboptimal. In conclusion, the management and utilization of thematic parks in Sukabumi City have not been entirely effective. Improved coordination, supervision, public education, and adequate budget allocation are needed to ensure that the parks function according to their intended purposes.
Analisa Perencanaan Pajak pada Perusahaan Dagang Kosmetik Wibawa, Koerniawan Dwi; Kudhori, Ahmad; Kirowati, Dewi
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4751

Abstract

Tax planning is a tax saving measure in accordance with applicable tax laws. Tax planning can be implemented in several ways, one of which is selecting a tax reporting method using PP 55 of 2022, the norms for calculating net income and net profit. The choice of this method must be considered in terms of tax payable and tax risks for the next few years. This study aims to analyze the tax planning that must be carried out by CV ABC. CV ABC is a company located in East Java that focuses on selling women's needs such as skincare, moisturizers, sunscreen, and others. This study is a qualitative study with a descriptive approach. The data collection process involves interviews and documentation. Interviews were conducted with related parties to obtain records and an overview of the business. The records obtained only record incoming and outgoing cash, or can be said to be a cash flow statement that is not categorized based on its activities. The results of the study indicate that CV ABC must use the net profit method for income tax calculations. Several cost components must be considered in preparing fiscal net profit, such as the burden of costs unrelated to the business, a list of asset ownership for recognizing depreciation costs, costs listed on the nominative list, and costs and income included in the final income deduction. CV ABC must eliminate several costs and income, such as food and beverage costs, Wi-Fi, water costs, bank administration fees, and bank interest income. However, taxpayers more often use the PP 55 of 2022 method because it is simpler.
Analisis Persepsi Pelaku UMKM terhadap BPJS Ketenagakerjaan Sebagai Upaya Perlindungan Jaminan Sosial: (Studi Kasus Pelaku UMKM Pasar Simpang Limun Medan) Hidayat, Ryan; Soemitra, Andri; Harahap, Isnaini
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4752

Abstract

The purpose of this study is to understand and analyze the perception of Micro, Small, and Medium Enterprises in the Simpang Limun Medan Market towards BPJS Employment as a form of social security. This type of research is qualitative descriptive research, where the data must be in the form of descriptive information with theories developed based on the data obtained. This research was carried out at the Simpang Limun Market in Medan. There are 350 MSME actors, the author selected 13 informants of MSME actors to be interviewed. Of these 13 informants, only 4 people are members of BPJS Ketenagakerjaan. Data collection was carried out by observation, documentation, and in-depth interviews.  The data analysis method used in this study is the Miles and Huberman model, which is based on data reduction, namely summarizing, focusing on important aspects, selecting relevant data, and simplifying so that it affects conclusions and verification. The data validity technique is used triangulation by comparing various sources of information. The results of the study show that Micro, Small, and Medium Enterprises in the Simpang Limun Market still have low awareness of BPJS Ketenagakerjaan. Observations in the field show that most MSME actors in Pasar Simpang Limun do not have adequate social security protection, which makes them vulnerable to social and economic risks. Lack of information, cost constraints, and complicated registration procedures are the main factors that hinder their participation in this social security program. In addition, limited access to BPJS offices and negative experiences in filing claims also worsened their perception of the benefits of this program. There needs to be a more effective effort to increase awareness and involvement of MSME actors in BPJS Ketenagakerjaan.
Implementasi Kebijakan Layanan Psikiatri Dalam Mengurangi Tingkat Stres Warga Binaan Pemasyarakatan (WBP) Kasus Penyalahgunaan Narkotika Di Lembaga Pemasyarakatan Permana , Yoga Dwi Putra
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.2956

Abstract

Besides get stress from the effects of imprisonment, especially drug abuse prisoner cases, also get stress from a history of drug use before. The condition is likely to trigger a variety of deviation, so requiring special treatment. Therefore, it is necessary to have a policy that is technically a treatment in the form of services that can suppress and minimize prisoner stress levels and prevent the impact. The service is psychiatric. The research in this journal aims to describe the implementation of a policy of psychiatric services can reduce the stress level of drug abuse prisoner cases in Correctional Institution. The approach used is a post-positivism approach using library study techniques as data collection techniques. Data analysis techniques used are taxonomic analysis, that is, analysis that focuses attention on a particular domain that is very useful to describe phenomena or problems that are the target of the research. Based on the discussion and research carried out by the author, the results were obtained that the policy of psychiatric services can be implemented as an attempt to reduce the stress level of drug abuse prisoner cases in Correctional Institution. The author also recommends that psychiatric services can be organized in any correctional process in Correctional Institution throughout Indonesia in the following way: recommendation to the headquarters, in collaboration with the Local Regional Government/Local Government Hospital, and if necessary collaboration with organizations that active in the field of mental health and/ Faculty of Psychology or Medicine at local universities.
Strategi dan Etika di Era Digital pada Pemanfaatan Kecerdasan Buatan dalam Hubungan Masyarakat Angin, Tabitha Gloria Perangin; Mukhlisiana, Lusy
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.3948

Abstract

Rapid technological advances in the 21st century have brought significant changes to various industries, including public relations (PR). One of the key innovations driving this transformation is artificial intelligence (AI). This study aims to comprehensively examine the role of artificial intelligence (AI) in public relations (PR) by highlighting how this technology influences communication strategies, operational efficiency, and the dynamics of interaction between organizations and stakeholders. Using a Systematic Literature Review (SLR) approach, the findings indicate that AI enhances the efficiency of communication strategies through task automation, sentiment analysis, and improved message personalization. However, the implementation of AI presents various challenges, particularly in ethical and legal aspects. Issues such as data privacy, algorithmic bias, and transparency are key concerns that require strict oversight. It is crucial for PR professionals to understand and comply with existing legal frameworks to avoid legal risks, protect organizational reputation, and ensure the sustainability of relationships with stakeholders.

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