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INDONESIA
International Journal of Social Science and Business
Published by Universitas Pendidikan Ganesha
ISSN : 26146533     EISSN : 25496409     DOI : -
Core Subject : Social,
Social Sciences
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.
Arjuna Subject : -
Articles 14 Documents
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Search results for , issue "Vol. 8 No. 4 (2024): November" : 14 Documents clear
Factors Influencing Individual Involvement in Indonesia's Informal Economic Sectors Syafitri, Wildan; Prestianawati, Silvi Asna; Fawwaz, Muhammad; Imamia, Tsumma Lazuardini; Rasli, Amran
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.77207

Abstract

This study aimed to investigate the factors influencing individuals to be involved in informal sectors in Indonesia. The factors include gender, marital status, age, education, migration, employment type, working hours, and income. Analyzing SAKERNAS 2020 data released by BPS using logistic regression method, this study found that all these factors have a significant influence on the employment sector (both informal and formal). The subjects’ characteristics such as being female, having particular marital status, aged over 40, educated at the senior high school level or lower, non-migrant status, involvement in agricultural business, working more than 8 hours a day, and earning a monthly income of 5 million rupiah, were found to influence individual preference of working in informal sectors. The study showed inequalities and gaps among individuals working in informal sectors in Indonesia, highlighting the need for the policymakers’ intervention to provide stimuli that can improve the welfare of informal economic actors and provide them with social protection.
Determinants of Bond Performance (Study of Companies Listed on the Indonesian Stock Exchange) Andarwati, Andarwati
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.82928

Abstract

The goal of this research is to use bond ratings to look at how profitability, liquidity, and leverage influence bond prices. Our study population consists of all firms registered on the Indonesian stock market from 2019 to 2021, totalling up to 116 entities. In a purposeful selection on the next year's treasury: 2019-2021 corporation produced a report, derive profit in rupiah, and is rated by the company issuing bonds PT. Pefindo. The research company chose 72 companies to test the hypothesis and employed route analysis. Findings of this study show that profitability, liquidity, and leverage have little effect on bond ratings, and bond prices have nothing to do with changes in liquidity and leverage, however profitability and bond rating have a considerable impact on bond prices. Meanwhile, bond ratings are unable to mediate liquidity and leverage on bond prices. However, the bond rating reflects the yield of bond prices. This study found that bond ratings are unaffected by profitability, liquidity, and leverage, although bond prices can be affected by profitability and bond ratings. Furthermore, the practical contribution demonstrates that bond ratings and bond prices play an important role in the company's efforts to enhance its performance. Specifically, liquidity to pay interest and instalments for leverage to boost the company's income.
Management Control System and Firm Performance: A Strategic Approach Badollahi, Ismail; Nurhidayah; Upe, Ambo; Inam, Aneeq
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.76660

Abstract

This research aims to examine the relationship between management control systems and firm performance through firm capability. The research used a survey method in processing industrial companies with a population of 137. The number of samples analyzed was 63 samples. The analytical tool used to test the hypothesis is Partial Least Square (PLS) with the help of smart PLS software version 4.0. The research results succeeded in proving a direct relationship between the management control system affecting firm capability, the management control system on firm performance, and firm capability on firm performance. Apart from that, the results of this research also prove that firm capability can mediate the relationship between the management control system and firm performance. This indicates that the company’s success in achieving optimal performance and achieving competitive advantage lies in the strategy of implementing the management control system and firm capability. Therefore, the company continues to improve its management control system and capability so that firm performance can improve and achieve competitive advantage.
Predicting Optimal Tariff of Indonesia’s Carbon Tax: A Reflection on Japan and Singapore Iqbal, Syaiful; Diana , Shelly
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.89592

Abstract

This study aims to predict the optimal carbon tax rate in Indonesia through a reflection on the experiences of Singapore and Japan, so it does not cause carbon leakage. This study uses a qualitative descriptive approach to explain the mechanism of determining carbon tax policies in a country along with the amount of the rate. The quantitative and qualitative data involved in this study are collected from policy documents, official government reports, and scientific articles on carbon taxes in Japan, Singapore, and Indonesia. This study argues that the carbon tax rate in Indonesia is lower than Japan and Singapore. Japan applies a tax rate of USD 2.65/tCO2, Singapore sets a tax rate of USD 18/tCO2, while Indonesia applies a minimum of USD 1.88/tCO2. These differences can trigger carbon leakage in Indonesia. The analysis results the carbon tax tariff in Indonesia optimally is IDR 300,000/tCO2. This tariff  provides a policy recommendations to overcome the limitations of carbon tax policies in Indonesia.
Effectiveness and Strategies for Addressing Hotel Tax Problems in Baubau City Abidin, Zainul
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.46031

Abstract

This study aims to determine the effectiveness of hotel taxes and analyze strategies to increase them in Indonesia, specifically in Baubau City, using a mixed research design with a sequential explanatory strategy. To assess the impact of hotel tax effectiveness on Local Own Revenue (Pendapatan Asli Daerah, PAD) in Baubau City, the study utilized a quantitative approach with a correlation-based survey. Data were analyzed using descriptive techniques and an interactive model. The findings indicate that from 2018 to 2020, there was only a 2.52% increase in Baubau City’s PAD attributable to hotel tax effectiveness. The tax increase strategies, including both intensification and extensification implemented by the Asset and Revenue Management Agency of Baubau City, exhibited several weaknesses, leading to numerous challenges in tax enhancement efforts. Despite the COVID-19 pandemic, no strategic changes were made to increase hotel tax revenues. The implications suggest that future improvements should focus on optimizing strategies of intensification and extensification, incorporating innovations and the use of developing digitalization instruments to boost hotel tax contributions and Local Own Revenue in Baubau City. Effective strategy optimization is essential for enhancing the impact of hotel tax effectiveness.
The Triad of Community Participation, Empowerment and Vigilance in Fraud Deterrence Strategy Carolina, Anita; Bullah, Habi
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.70221

Abstract

Fraud deterrence in the context of rural tourism poses specific difficulties and opportunities, particularly in environmentally sensitive places like mangrove tourism sites. This quantitative research investigated the critical relationship between community participation, community empowerment, and community vigilance, collectively forming the triad, in the context of fraud deterrence within four distinct mangrove tourism destinations in Madura, Indonesia. Through an extensive survey conducted among residents of these destinations, this study utilized structural equation modelling. By assessing the data on community participation, empowerment, vigilance, and anti-fraud measures, this research aims to unravel the complex web of relationships among these variables. The findings suggested that community participation and community vigilance contribute significantly to the success of fraud deterrence initiatives. Community empowerment, on the other hand, has no effect on fraud deterrence strategies due to several inherent factors in the community. These findings highlight the importance of engaging communities in decision-making processes and promoting vigilance to enhance transparency and accountability in tourism management. However, the lack of influence from community empowerment suggests that broader structural factors may hinder its effectiveness in fraud prevention. The study concludes that strengthening community participation and vigilance can play a critical role in preventing fraud and ensuring sustainable tourism development. Practical implications for tourism management and policymakers include the need to invest in community-driven fraud detection and reporting mechanisms.
Application of Biological Accounting for Wood Commodities at Perum Perhutani Marota, Rochman; Lestari, Retno Martanti Endah; Johari, Razana Juhaida
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.79267

Abstract

Wood commodities constitute the most significant income of Perum Perhutani; therefore, recording the value of inventory and sales must be done by applicable Financial Accounting Standards. This research aims to empirically prove the influence of disclosure, measurement, and disclosure dimensions on applying biological accounting for managing wood resources at Perum Perhutani. This research uses quantitative research methods with a case study approach. Data was obtained through interviews and focused group discussions with internal company parties regarding the application of biological accounting and analyzed using a structural equation model (SEM). The research results show that Perum Perhutani has made several efforts to apply biological accounting to manage wood resources. That is reflected in the implications of biological accounting policies that have been implemented well. The application of biological accounting at Perum Perhutani can help increase the efficiency of resource allocation, optimize the economic value of wood products, and support strategic decision-making that is oriented toward sustainability. From an environmental perspective, biological accounting provides advantages in identifying and reducing the negative impacts of timber forest exploitation activities.
Analyzing the Impact of Internet Banking on Profitability in the Indonesian Banking Sector Sukmamuliawanty, Elza; Umayaksa, Fitra Amalya; Leon, Farah Margaretha
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.82283

Abstract

This research aims to identify variables that influence profitability in banking companies listed on the Indonesian Stock Exchange. The addition of the bank capital variable as an independent variable is a novel part of this research. This research method involves collecting data from 20 banking companies over a six-year period (2018–2023) with a total of 120 data that meet the criteria by applying data processing analysis using panel data regression analysis techniques. The research results found that internet banking had a significant positive impact on return on assets, while operational performance and credit risk had a significant positive impact on bank performance. Bank capital also has a significant negative effect on return on equity. Apart from that, spread and intermediation costs have no effect on bank performance. The implication for financial managers is to provide guidance for financial managers to optimize the use of operational performance, paying attention to credit risk to increase bank profitability. Financial managers also need to be proactive in developing strategies, facing challenges, and adapting to technological developments in utilizing internet banking to ensure the bank's success in the digital era. Then investors need to consider the potential profits and risks associated with credit risk because it can disrupt performance in the banking sector, as well as carry out fundamental analysis and portfolio diversification to minimize risk. Investors also need to look at bank operations by paying attention to improving bank operational performance because this can increase bank income from various types of services, such as transaction fees, deposit interest and loan fees.
Addressing the Urban Heat Island Effect in Yogyakarta: The Role of Human Behaviour and Community Engagement in Mitigating Heat Impacts Kiswantoro, Amin; Hendratono, Tonny; Supina, Supina; Susanto, Dwiyono Rudi; Sugiarto, Sugiarto
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.84827

Abstract

Environmental researchers have extensively examined the effects of urban heat islands. However, there seems to be a dearth of research on how communities perceive and engage with these effects. Urban heat effects have been a major environmental concern in Yogyakarta for the last 11 years. Urban heat islands have been widely studied, but research on community perceptions of these effects is limited. Therefore, this study investigates the impact of awareness and knowledge, personal experience, and perceptions on communities' involvement in addressing urban heat island effects, given the significant impact of humans and their potential role as generators of these issues. This study used partial least squares structural equation modeling using SmartPLS version 4.1.0.3 to look at the proposed measurement and structural models based on 481 onsite-collected responses. Findings showed that, although knowledge and awareness do alter how communities feel about being involved in the environmental care activities, they do not have much of an impact on how active the communities actually are. On the other hand, personal experience and perceptions have a significant impact on the effectiveness of community involvement, although they do not alter perceptions of participation. This study highlights the importance of developing targeted strategies that consider both the perceptions and practicalities of community engagement. In managing urban heat islands, it is essential to combine behavioral insights with effective solutions, such as reflective roofing and urban green initiatives. Future research should include longitudinal studies and explore additional factors such as social support and motivational drivers.
Assessing The Effects of Intergovernmental Fiscal Transfers on Public Service Delivery in Education and Health: A Case Study of Indonesia Ariestiningtyas, Dewanti Rahma; Ananda, Candra Fajri; Sumantri, Vietha Devia Sagita
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.86332

Abstract

Indonesia still faces high inequality in both social and economic indicators. A component of fiscal transfers from the central government to the regions that focus on reducing inequality is the General Allocation Fund. One of the General Allocation Fund's objectives is to reduce inter-regional public service inequality. This study is critical because it aims to analyze the relationship between the General Allocation Fund and the provision of public services, especially in the education and health sectors. Using a dynamic panel data approach, this study finds that the General Allocation Fund positively affects the provision of public services in education and health, both in the short term and the long term. This is supported by developments in education and health that continue to improve, especially in terms of facilities, infrastructures, and human resources. However, despite this improvement, many records of inequality still occur in Indonesia, especially the disparities in Eastern Indonesia. Therefore, the government needs to focus its fiscal decentralization policy on increasing allocations based on the specific needs of each region. Continuous monitoring and evaluation should be implemented to ensure the effectiveness of the General Allocation Fund's utilization.

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