International Journal of Social Science and Business
International Journal of Social Science and Business (IJSSB) is an open access, peer-reviewed and refereed journal published by Universitas Pendidikan Ganesha (Undiksha), Indonesia. The main objective of IJSSB is to provide an intellectual platform for the international scholars. IJSSB aims to promote interdisciplinary studies in Businnes and social science and become the leading journal in Businnes and social science in the world.
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<![CDATA[Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX ]]>
<![CDATA[Suripto - Suripto]]>;
<![CDATA[Novitaria Novitaria]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.36981
<![CDATA[In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverage ratio and firm size, as independent variables, on tax avoidance as the dependent variable, with the use of Corporate Social Responsibility (CSR) as the independent variable. Variable moderator. Determination of the sample using the purposive sampling technique obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through Eviews-11. The results showed that tunneling incentive and firm size had a significant positive effect on tax avoidance. Risk management and leverage do not affect tax avoidance. Corporate social responsibility can only moderate the effect of tunneling incentives on tax avoidance and firm size on tax avoidance but cannot moderate the effect of risk management and leverage.]]>
<![CDATA[International Journal of Social Science and Business: Point Coffee’s Digital Communication Strategies Through Post Feeds Instagram @Pointcoffeeid ]]>
<![CDATA[Mita Sari Kurniawan]]>;
<![CDATA[Rewindinar Rewindinar]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.37452
<![CDATA[Many new brands are starting to enter the coffee business, one of which is Point Coffee. The emergence of a new coffee shop makes every business person compete to create an attractive brand image and unit to attract consumers' attention. Many coffee choices provide an alternative to buyers in determining purchasing decisions for the products to be used. Marketing is one way to increase product purchases, viz. In marketing, Point Coffee uses Instagram @pointcoffeeid. This article discusses how Point Coffee's digital communication strategy is implemented in @pointcoffeeid's Instagram post feed. This study analyses the Point Coffee digital communication strategy applied to the Instagram @pointcoffeeid Inpost Feed. The research method used is descriptive qualitative using netnographic methods. This analysis was carried out on Instagram content as a data source. The primary data in this study is the post feed content with 155 posts on the @pointcoffeeid Instagram feed. The data analysis technique used is descriptive qualitative and quantitative analysis. The results showed that Point Coffee carried out a digital communication strategy with awareness campaigns, promotions, collaborations, user-generated content campaigns, and product information. Point Coffee applies a photo posting strategy with a carousel. It is used to collaborate with existing strategies so that Point Coffee ensures product sales so that it can increase awareness and interaction between followers and the @pointcoffeid account.]]>
<![CDATA[Analysis of Flood Disaster Mitigation Policy in Lamongan District ]]>
<![CDATA[Achmad Aufa Anggarda]]>;
<![CDATA[Hartuti Purnaweni]]>;
<![CDATA[Sri Suwitri]]>;
<![CDATA[Teuku Afrizal]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.37978
<![CDATA[Flood is a frequent disaster in Indonesia, so it is an important public administration problem to overcome. This study aims to determine the flood disaster mitigation policy in Lamongan Regency. By knowing and analyzing this flood disaster mitigation policy, alternative policies are prepared that can be recommendations for the Lamongan Regency Government, especially the Regional Disaster Management Agency. Determination of policy alternatives uses 5 (five) stages in policy analysis according to Brigman & Davis, namely formulating problems in policy, determining goals and objectives, determining policy parameters, seeking policy alternatives, and deciding alternative options. The purpose of this study is to formulate and determine the best policy alternatives to overcome problems in the implementation of flood disaster mitigation in the Lamongan Regency. The research method is carried out by analyzing data through supporting documents, journals, books, and other references. The study results indicate that current policy problems have not led to flood disaster mitigation, but rather 'wait' until the flood disaster occurs, then the Government and BPBD Lamongan Regency only act by assisting flood victims. The proposed alternative policy is the prevention, handling, and recovery of flood disaster mitigation in the Lamongan Regency area with community participation.]]>
<![CDATA[The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19 ]]>
<![CDATA[Putu Eka Nopiyani]]>;
<![CDATA[Ni Made Wulan Sari Sanjaya]]>;
<![CDATA[Riana Dewi Kartika]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.38166
<![CDATA[During the Covid-19 pandemic, several Village Credit Institutions (LPD) experienced difficulties in their operations, so doing business would need to make various efforts. The implementation of various programs to support policies related to credit is carried out to maintain the growth of Village Credit Institutions (LPD), one of which is the relaxation of credit restructuring policies for people who have credit at Village Credit Institutions (LPD). This study aims to analyze the effect of the relaxation of credit restructuring on LPD financial performance during the Covid-19 pandemic. The nature of this research is an explanation with quantitative methods to test the causality of these variables. The variables in question are the relaxation of credit restructuring and performance. The total population of this study was 81 LPD. Determination of the sample using random sampling technique to obtain a total sample of 46 LPD. This research data collection uses documentation and questionnaire techniques. The data technique used in this study is a simple linear regression with the help of the SPSS 21 application. The results of this study are a positive analysis credit restructuring regression coefficient of 0.968 which means that each increase in credit restructuring by one unit will lead to an increase in the financial performance of 0.968 with the assumption of independent variables other constant. The results of data analysis showed that credit restructuring partially affected financial performance. The key is that credit restructuring has a significant positive effect on the financial performance of the Buleleng Regency LPD during the Covid-19 Pandemic.]]>
<![CDATA[Surviving the COVID-19 Pandemic: Hoteliers’ Resilience ]]>
<![CDATA[I Gusti Ayu Putu Wita Indrayani]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.38459
<![CDATA[The COVID-19 pandemic has impacted the entire world. The industry experienced a significant downturn. Unprecedented global travel restrictions and government instructions to stay at home are causing the most significant disruption to the global economy. Many hotel employees have been laid off both formally and informally in the current pandemic situation. It results in people losing their income. This study aims to analyze the strategies used by human resources in the tourism sector, especially hospitality, which has been affected by the COVID-19 pandemic to survive in the middle. This study uses an approach using descriptive analysis. Informants who previously worked in the tourism sector and made Covid-19 adapt and implement various strategies simultaneously to survive and be resilient during the pandemic. The methods used to collect data are questionnaires and interviews. The analysis in this study was conducted using a qualitative descriptive method. The research findings reveal the dominance of the strategies adopted by key informants. Entrepreneurial orientation, motivation and effort are the most prominent approaches in an active strategy to solve problems. Former hoteliers gain resilience to survive during the pandemic by empowering skills from past work experience in star hotels and conducting retraining programs through government policies. Human resources in the tourism sector are expected to foster social-based entrepreneurship or opportunities and needs-based entrepreneurship so that businesses remain stable in the future.]]>
<![CDATA[Overview of Self Leadership during the COVID-19 Pandemic ]]>
<![CDATA[A A Ngurah Bagus Aristayudha]]>;
<![CDATA[Ni Made Widyani]]>;
<![CDATA[Vitalia Fina Carla Rettobjaan]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.38592
<![CDATA[During the current covid-19 crisis, Bali's economic growth in 2020 shows that economic conditions in Bali are not going well. It makes organizational/company leaders adapt new strategies to survive the pandemic crisis. The behavior of leaders during a crisis will shape their qualifications as a good leader or a bad leader. Therefore, leaders must integrate this problem through a different approach than before. The purpose of this study was to analyze the differences in Self Leadership in entrepreneurial organizations, entrepreneurial individuals, non-entrepreneurial organizations, and non-entrepreneurial individuals. This research was conducted in Financial Evolution Bali with its members as respondents. The number of samples in this study was 90 respondents and used the Cluster Sampling method. The analytical technique used in this study is a different test analysis technique. Based on the analysis, it can be seen that there are differences in Self Leadership between organizational entrepreneurs and individual entrepreneurs. There are differences in Self-Leadership between organizational non-entrepreneurs and individual non-entrepreneurs. There are differences in Self Leadership between entrepreneurial organizations and non-entrepreneurial organizations. There are differences in Self Leadership between individual entrepreneurs and non-individual entrepreneurs. These differences can occur due to various factors, including the mindset, responsibilities, and burdens of each group.]]>
<![CDATA[The Effect of Job Autonomy on Turnover Intention: Mediation Role of Work-Life Balance, and Job Satisfaction in the Banking Sector ]]>
<![CDATA[Khusnul Rofida Novianti]]>;
<![CDATA[Iqbal Ramadhani Fuadiputra]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.38855
<![CDATA[The banking sector is one of the sectors driving the Indonesian economy whose contribution is above. Banking activities are engaged in managing financial and non-financial products that are known to have a high employee turnover rate. The high level of employee turnover is influenced by various things, including work autonomy, work-life balance, and job satisfaction. For this reason, this study aims to examine the effect of work autonomy, work-life balance, and job satisfaction on turnover intention in the banking sector of Malang City. This study uses a quantitative approach with online questionnaire data collection. Data was collected by distributing questionnaires (online and offline) using a Likert scale ranging from 1-5. The population in this study were employees in the banking sector. The sample in this study uses a non-probability method with a sample size of 100. Data analysis uses Smart PLS (Partial Least Square) to describe the relationship between variables. The Sobel test was used to analyze the effect of the mediating variables, namely work-life balance and job satisfaction. The results showed that work autonomy significantly affected job satisfaction, work-life balance, and turnover intention. Work-life balance also has a significant effect on turnover intention. However, job satisfaction has no significant effect on turnover intention. In terms of mediating effects, work-life balance can mediate the effect of job autonomy on turnover intention. Meanwhile, job satisfaction has no mediating effect between work autonomy and turnover intention.]]>
<![CDATA[The Role of The International Community in Establishing Democracy in Myanmar ]]>
<![CDATA[Adiningtyas Dwiputri Samsoerizal]]>;
<![CDATA[Eri Radityawara Hidayat]]>;
<![CDATA[Achmed Sukendro]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.39400
<![CDATA[The existence of differences in Myanmar against the ruling regime is a significant obstacle in building opposition against the military junta. After being generalized in the November 2010 elections, it could be argued that Myanmar has moved away from reclusive authoritarianism but is not yet fully democratized. However, until now, the freedom felt by the people of Myanmar is still limited. It falls under the category of hybrid regimes encountered in the literature as 'not clearly democratic or conventionally authoritarian.' This study aims to analyze the role of the International Community towards Myanmar in promoting democratization. This study describes the political dynamics of Myanmar from its independence until the coup that just occurred in 2021. The method used in this paper is qualitative. This research collects and analyzes data from literature studies and interviews. This study found that international actors who play a role are NGOs, including ASEAN and the US, China, and Indonesia. The military coup has dashed hopes for democracy in Myanmar. The state has committed and reported as a result of civil protests to the military leadership. The coup has influenced the country to decline development in the political, social, and economic fields. In playing democracy, these actors try to develop meaning towards Myanmar using, among others, dialogue between the Myanmar civilians and the military and organizing joint talks. These methods hope Myanmar civilians get the ideal meaning of democracy.]]>
<![CDATA[Perception on Usability and Risk of E-Business Platform for Women Managed Small and Medium Weaving Enterprises ]]>
<![CDATA[I Gusti Ayu Purnamawati]]>;
<![CDATA[I Gusti Bagus Baskara Nugraha]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.39512
<![CDATA[Rapid technological advances in information and communication technology have resulted in distance no longer a major problem in conducting business activities. Every individual and business actor is also carried away by the flow of having tools that can support their daily activities have been parts of the existence of technology. This study analyzes the effect of usability and risk perception in small and medium weaving enterprises (SMWE), which women manage, in using e-business, e.g., online shops, e-commerce, and marketplaces. We surveyed 43 SMWEs using questionnaires and interviews and selected the samples using the saturated sampling technique. Quantitative data was collected through a Likert scale and then analyzed using multiple linear regression. The study results show that usability positively affects the interest in using e-business in SMWEs. Meanwhile, the risk perception variable has a negative and significant direction. Usability makes it easier for individuals to understand and easy to get information in using e-business. The use of information systems can speed up work and provide flexibility in convenience. The risks faced by e-business users are transaction security and the uncertainty of the goods ordered. Perceived risk will hurt the individual’s intention to use the online store. This prediction arises based on logic if the higher risk on online transactions lacks necessary trust.]]>
<![CDATA[The Role of Secretaries in the Adaptation to New Habits ]]>
<![CDATA[Asa Dian Novianti]]>;
<![CDATA[Caecilia Tri Wahyanti]]>
<![CDATA[ International Journal of Social Science and Business Vol. 5 No. 4 (2021): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v5i4.39537
<![CDATA[During the adaptation period to new habits, he faced two new work systems that caused the company secretary to experience difficulties due to changes in the company. These changes lead to further tasks and new technologies that secretaries must reach in helping managers to facilitate lessons. This study aims to identify the difficulties encountered in adapting to new habits, how to use them during the application, the applications used to complete assignments, and the skills needed by secretaries in the adaptation era. This research was conducted using qualitative research methods. Data were collected from interviews with three secretaries from three different companies. The findings show several obstacles, including delays experienced due to the rules of working from home, the obligation to carry out by following health protocols, and being responsible for health protocols in the workplace. In the running, these secretaries use various applications, such as Microsoft Office, Zoom or WebEx, and E-Archive tools. Therefore, they are expected to be able to utilize technology, be detail-oriented, have administrative skills, operate computers, and communicate in English. This research is expected to be helpful by increasing the knowledge of future secretaries who plan to work during new habits and office management studies.]]>
