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[Women and Coffee Shops: Negotiation of The Identity of Modernity and Piety in the Sharia Public Space ]]>
<![CDATA[Mawardi Siregar]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.44732
<![CDATA[Women often get discriminatory treatment in public spaces. Especially in a still strong patriarchal culture, women cannot move in public spaces. There are several studies on the image of Muslim women and their lifestyles, defending the argument about their resistance to the hegemony of religious culture to express a social identity in line with modernity. This paper intends to put forward a different argument. Based on a case study in Langsa, Aceh, this paper discusses how Muslim women negotiate a pious identity and lifestyles based on social practices at coffee shops. Data were collected through observation, interviews, and focus group discussions (FGD) with female consumers, business owners, and coffee shop staff. Using the docile agency proposed by Saba Mahmood, this paper argues that the implementation of Sharia law in Aceh causes young women to have creativity in seeking a synthesis between piety, lifestyle, and modernity. This finding challenges the views of several feminists who claim that the increasing religious performance in the public sphere impacts the marginalization of Muslim women's social identity and autonomy. In contrast to this view, the current study shows the ability of Muslim women in Aceh to find a creative combination of piety, modernity, and a lifestyle that fits their era.]]>
<![CDATA[The Readiness of Accounting Departments Management and Implementation of the Industrial Revolution Curriculum 4.0 ]]>
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Niko Fediyanto]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.41074
<![CDATA[The Industrial Revolution 4.0 brings a threat to accounting graduates because many fields of accounting work can be replaced by information technology. For this reason, the accounting department in higher education must be ready with the industrial revolution 4.0 curriculum. This study aims to analyze readiness of managers of accounting study programs and the implementation of the industrial revolution 4.0 curriculum. The research is categorized as interpretive qualitative. Data were collected using in-depth interviews, focus group discussions (FGD), and documentation. The key informants in this research are the manager of the accounting study program and a team of experts from the Indonesian Institute of Accountants. The results of the study stated that the accounting department had prepared various steps to implement the industrial revolution 4.0 curriculum. The readiness of the accounting department manager and the implementation of curriculum 4.0 is carried out in several stages, namely adjusting the graduate profile, redesigning the curriculum, changing learning methods, improving the quality of human resources, improving laboratory infrastructure, and establishing partnerships with stakeholders. This study also recommends courses that are relevant and in accordance with the industrial revolution 4.0. The implication of this research is that the accounting study program has guidelines for implementing the industrial revolution 4.0 curriculum.]]>
<![CDATA[Transformation of Investment Model Implementation in Tourism Industrialization Based on Local Wisdom in Badung Regency ]]>
<![CDATA[Lis Julianti]]>;
<![CDATA[Anak Agung Putu Wiwik Sugiantari]]>;
<![CDATA[Ni Putu Noni Suharyanti]]>;
<![CDATA[I Wayan Wahyu Wira Udytama]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.44866
<![CDATA[Tourism undergoes a cycle of change that affects the culture-based Balinese tourism model by strengthening local wisdom. Tourism can run optimally if it has guarantees and cultural resilience. In addition to functioning as a tourist attraction, tourism is considered a medium to reap large profits, so tourism activities often shift cultural values and change people's lifestyles. For this reason, to control the influence of globalization on industrialization investment in tourism which has begun to follow the changes in the civilization of the industrial revolution 4.0, Badung Regency has become the rule model for the transformation of the implementation of culture-based tourism investment. This research study is descriptive-analytical, a type of research that does not stop at mere descriptions but also comes to an effort to study the characteristics of solving cases of tourism investment problems using qualitative research methods. The results of this study indicate that the people of Badung Regency's understanding of the importance of local wisdom in applying a culture-based investment model is very high. So investment activities in the tourism sector emphasize aspects of the national economy and preserve local wisdom. In addition, applying a culture-based investment model with strengthening local wisdom requires good synergy between the Government, Indigenous Village communities, tourism businesses, and investors to truly develop the concept of sustainable cultural tourism in Bali.]]>
<![CDATA[Tax Justice Moderates the Effect of Tax Incentives, Online Systems, and Education Level on Individual Taxpayer Compliance ]]>
<![CDATA[Ivira Sriwidiyanti Budi Utami]]>;
<![CDATA[Waluyo]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.45500
<![CDATA[Taxes are a source of state money that the government uses for the development of the community. Due to the low taxpayer compliance of individual cotributors at KPP Pratama Surabaya Gubeng, this research’s purpose is to verify the application of tax incentives, online systems, and education level on taxpayer compliance with tax justice as moderating variables. The method used is questionnaire to gather data from sample totaled 100 individual taxpayers. The statistic tool used is SmartPLS 3.0 with multiple regressions in form of PLS algorithm and bootstrapping. The outcomes show that tax incentives and education level have a positive and significant effect on individual taxpayer compliance, whereas the online system has no significant effect on individual taxpayer compliance, and tax justice does not significantly moderate tax incentives and education level on compliance. Individual taxpayers and the application of tax justice, moderates the online system's effect on individual taxpayer compliance. Tax incentive and education level found to homologise moderating variable while the online system has pure moderating impact towards individual taxpayer compliance.]]>
<![CDATA[The Role of International Organizations and the Indonesian Government in Eradicating the Transnational Crime of Modern Child Slavery ]]>
<![CDATA[Rininta Gustiani]]>;
<![CDATA[Zaid]]>;
<![CDATA[Yeni Widowaty]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.45789
<![CDATA[Every year, a billion dollars is made in profit from human trafficking, carried out at the expense of thousands of innocent victims who are exploited by traffickers. International organizations and national governments must collaborate to solve this problem. This normative study aims to explore the role of international organizations and the Indonesian government in the fight against child trafficking, with the goal of eradicating the practice. After analyzing through prescriptive analysis, the results conclude that the International Organization has done everything possible to abolish child trafficking, including establishing comprehensive legislation through the UN Palermo Protocol and enacting Resolution 70/1, according to the research findings. This is true not only at the highest levels of the UN but also at the lowest levels of the ASEAN. The Indonesian government is still not seen as optimal in preventing child trafficking. According to the findings of this study, the government should take a more proactive approach to eradicate child trafficking by educating the public, harshly punishing perpetrators, and providing protection for victims. And these results are obtained from secondary data sources that have been collected, through the library search method, and analyzed.]]>
<![CDATA[Determinants of Fraud Financial Statements on State Owned Enterprise ]]>
<![CDATA[Reski Putri]]>;
<![CDATA[Rina Yuliastuty Asmara]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.45807
<![CDATA[The lack of control from internal audits and bad organizational culture will lead to fraud and the habit of cheating behavior. The internal audit process is carried out to get certainty of correct and accurate information in the preparation of financial statements following Indonesian IFRS (PSAK). This study aims to inspect the determinants of financial statement fraud with case studies at state-owned-entreprise PT POS Indonesia Regional II. The population of respondents to this research is employees of PT. Pos Indonesia (Persero) works in the Internal Control Unit section of the Jakarta Regional II working area. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. The outcomes showed that internal audit variable had a significant effect on financial reporting fraud. At the same time, the effectiveness or strength of the organization's internal control system and ethical culture do not affect financial reporting fraud. The after-effect of this study can be used to improve existing internal control procedures and organizational ethical culture.]]>
<![CDATA[Social Factors and Social Media Usage Activities on Customer Path 5A Continuity Due to E-Marketing Communication ]]>
<![CDATA[Agustina Multi Purnomo]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.46701
<![CDATA[The customer path 5A approach proposed the customer's personalization and communication on social media marketing. The previous studies suggested the influence of customer's social factors were age, gender, income, and occupation on customer path 5A due to X's e-marketing communication. This study added social media usage activity. However, the previous study did not analyze the customer's role in path 5A phase continuity. This study examined the influence of social factors and social media usage activity on the consumer path 5A continuity due to restaurant X's e-marketing communication. The research method was quantitative, with a survey of 400 samples. The samples were taken from Instagram followers and average monthly visitors of restaurant X in 2021, or 11,400 people. The one-way ANOVA tests found that customers' social factor was significantly different in influencing customer path 5A was the occupation. The social media usage activity was another factor influencing customer path 5A was the internet spending category. The two customer factors influenced the partial customer path 5A category and did not denote the customer path 5A phase continuity as the previous study suggested. Further research is needed to explain the reason for the discontinuity between each customer Path 5A's phase.]]>
<![CDATA[The Wormhole of Work Engagement: The Empowerment of Personal Resources ]]>
<![CDATA[I Gusti Ayu Putu Wita Indrayani]]>;
<![CDATA[I Wayan Gede Supartha]]>;
<![CDATA[I Gusti Ayu Manuati Dewi]]>;
<![CDATA[Putu Saroyini Piartrini]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.46782
<![CDATA[A growing body of empirical studies on work engagement has been conducted to investigate the predictors of work engagement from a resource perspective. However, previous research on work engagement has focused solely on the ownership of job resources, dismissing personal resources owned by individuals as distinct entities. The current study evaluates the literature on work engagement, identifies the research gaps, and proposes a research agenda for the future. A systematic literature review of 54 articles from top-tier journals was conducted to achieve the research objective. This study adds to the literature by constructing a conceptual analysis that expands on the theoretical understanding of work engagement. As such, it sheds light on how personal resources play a critical role in increasing work engagement. Personal resources may supplement and reinforce job resources, allowing individuals to articulate the company's vision into more effective business processes. The potential role of self-efficacy as a strong personal resource that can predict and enhance work engagement is one of the most significant findings in this study. Furthermore, the current study emphasizes the need for methodological advances, multilevel analysis, and the expansion of work engagement construction across a wide range of contexts and industries around the world.]]>
<![CDATA[Fostering Readiness to Change through Work Engagement in Indonesian Government Organization ]]>
<![CDATA[I Made Bayu Andika]]>;
<![CDATA[Rina Anindita]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.48032
<![CDATA[Organizational change has been widely examined by scholars. A readiness to change is essential to attain a success of the organizational change. Previous studies on readiness to change supported by employee’s engagement in government context are scarcity. Thus, this study aims to examine the relationship between the readiness to change and the employee’s engagement in religious affairs institution context. This study also investigates the relationship of those variables moderated by generation X and Y. The quantitative approach with survey research design was undertaken by administering a questionnaire to 179 civil servants under religious affairs institution online. The data was analyzed using PLS-SEM. The findings suggested that the employee’s work engagement and the process of change had a positive and significant relationship to the readiness to change. The work engagement had positive and significant relationship to the process of change and trust in the leadership. The trust in the leadership had positive and significant relationship to the process of change; however it did not have a relationship to the readiness to change. Moreover, generation X and Y did not moderate the relationship the work engagement and the readiness to change as well the process of change. The theoretical and managerial implications are discussed further.]]>
<![CDATA[Environmental Communication through Corporate Social Responsibility in Overcoming Peatland Fire Problems ]]>
<![CDATA[Yasir]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 1 (2023): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i1.50878
<![CDATA[Corporate communications should be integrated with environmental conservation campaigns. This research aims to explore the role of Pertamina's CSR in overcoming environmental problems related to peatland fires in Bukit Batu District, Bengkalis Regency. The researcher used a qualitative method with a case study approach. The subjects of this research are Pertamina's CSR practitioners and the community. The results show that Pertamina's CSR contributes in campaigning for environmental sustainability and preventing forest fires through the program of "Kampung Gambut Berdikari". CSR communication is carried out on a group basis, namely the Tunas Makmur Farmers Group and the Fire Care Community (MPA) forum to tackle and prevent fires on peatlands. These CSR activities increases environmental awareness and improves the economic welfare of the community. The activities are based on the development of peat arboretum ecotourism and the development of pineapple plantations. This peat arboretum ecotourism becomes an important communication medium to educate the farming community, school students, youth and also visitors. CSR activities should not only be oriented towards corporate image, but its success can be imitated, transmitted and developed in other areas prone to fire disasters.]]>
