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[Increasing Repurchase Intention: The Mediating Role of Utilitarian Value and Experience in Perceived Ease of Use ]]>
<![CDATA[Imbayani, I Gusti Ayu]]>;
<![CDATA[Anggraini, Ni Putu Nita]]>;
<![CDATA[Novarini, Ni Nyoman Ari]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.84576
<![CDATA[Business actors, particularly micro, small, and medium enterprises (MSMEs), play a pivotal role in economic development. However, the performance of women-led MSMEs remains suboptimal. This study addressed the gap by examining online repurchase behavior in the context of female-managed MSMEs in Bali, given the increasing adoption of m-commerce. Although the online purchasing industry has grown rapidly, particularly through mobile platforms, the factors influencing consumer repurchase behavior remain inadequately understood, with existing literature showing inconsistent findings. This study aimed to analyze the impact of perceived ease of use, utilitarian value, and customer experience on repurchase intention. A total of 140 respondents were selected using purposive sampling, and data were analyzed using Structural Equation Modeling (SEM). The findings revealed that perceived ease of use significantly influenced both utilitarian value and customer experience. Customer experience had a direct positive effect on repurchase intention and mediated the relationship between perceived ease of use and repurchase intention. In contrast, utilitarian value did not significantly affect repurchase intention and failed to mediate the effect of perceived ease of use. Theoretically, the study contributes to the refinement of the Technology Acceptance Model (TAM). Practically, it provides strategic insights for women-led MSMEs in Bali to enhance business sustainability through improved digital engagement.]]>
<![CDATA[The Impact of Green Behavior and Energy-Saving Practices on Green Economic Growth: Empirical Evidence from the Restaurant Industry in Indonesia ]]>
<![CDATA[Jayawarsa , Anak Agung Ketut]]>;
<![CDATA[Saputra, Komang Adi Kurniawan]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.71340
<![CDATA[This research focuses on environmental and energy problems that occur in Indonesia. The high industrial waste generated in business or restaurant businesses needs to be addressed massively in reducing it. This is in line with the government's program to create a common goal, namely a green economy. The research was conducted on a total of 274 restaurant businesses in Bali-Indonesia because this industry uses a lot of electricity and water and contributes plastic and liquid waste. Data collection techniques using a survey with the help of a questionnaire. The research instrument was sent personally using surveyors and online methods. The results obtained from this study indicate that green behavior and energy saving have a significant positive effect on the green economy. The research contribution is aimed at the concept of achieving a green economy in Bali and making firm policies related to environmental protection by paying attention to green behavior and energy saving campaigns. The research implications are aimed at restaurant business practices, namely providing input on efforts that can be made by local governments in overcoming environmental pollution and restaurant waste piles. The approaches taken by the government previously used economic criminology approaches, with the results of this study it is hoped that the government can use psychological and behavioral approaches in efforts to preserve the environment and business sustainability.]]>
<![CDATA[The Influence of Good Corporate Governance on Financial Performance in Private Education Sector Business Agencies in South Tangerang, Banten ]]>
<![CDATA[Supatmin, Supatmin]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.71839
<![CDATA[The increase in business opportunities in the education sector has resulted in very high competition in this sector. Based on these reasons, it is important to examine the influence of Good Corporate Governance (GCG) on financial performance in private educational sector business institutions, especially in private educational institutions in South Jakarta. This study aims to analyze the impact of Good Corporate Governance (GCG) on financial performance in private educational institutions in South Tangerang, Banten. The independent variables in this study include the independent board of commissioners, board of directors, audit committee, managerial ownership, and institutional ownership, while the dependent variable is financial performance. The study was conducted on 30 private schools, consisting of 10 elementary schools, 10 junior high schools, and 10 senior high schools. The research method employs multiple linear regression analysis, with data processing conducted using SPSS. The results indicate that the board of directors and institutional ownership variables have a positive and significant impact on financial performance. Conversely, the independent board of commissioners, audit committee, and managerial ownership variables do not significantly affect financial performance. These findings suggest that strengthening the role of the board of directors and institutional ownership can enhance the financial performance of private educational institutions.]]>
<![CDATA[Adapting Indonesian Accounting Programs to Digitalization and Sustainability: Challenges and Responses ]]>
<![CDATA[Pradana, Bartolomeus Galih Visnhu]]>;
<![CDATA[Ambarriani, Anastasia Susty]]>;
<![CDATA[Sunarni, Ch. Wiwik]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.77446
<![CDATA[This study explores how accounting academic programs in Indonesia respond to the evolving roles of the accounting profession amid digitalization and the sustainability era. There is a widespread perception that digital technologies may reduce the demand for accountants by replacing human roles with automation. A mixed-method approach was employed, combining qualitative and quantitative data collection through surveys, documentation review, observations, in-depth interviews, and a Focus Group Discussion (FGD) with accounting professionals and educators. The findings reveal those technological advancements—such as financial reporting software and IT applications—have significantly transformed accounting tasks by simplifying and accelerating financial statement preparation. However, the participants emphasize that foundational accounting knowledge remains indispensable. IT tools cannot replace accountants, as their role extends beyond report preparation to include financial data analysis and interpretation. Accounting education in Indonesia is adapting by integrating information technology skills alongside traditional accounting principles to ensure professionals remain relevant in a digital and sustainability-driven environment. The study calls for accounting curricula to include digital skills, ethics, and sustainability to better prepare graduates.]]>
<![CDATA[Leader-Member Exchange, Sense of Community, Counterproductive Work Behavior, and Pararem on Business Sustainability ]]>
<![CDATA[Kasih, Ni Luh Sri]]>;
<![CDATA[Riana, I Gede]]>;
<![CDATA[Dewi, I Gusti Ayu Manuati]]>;
<![CDATA[Wibawa, I Made Artha]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.84337
<![CDATA[This study developed an integrated research model to examine the relationship between Leader-Member Exchange (LMX), Sense of Community, Counterproductive Work Behavior (CWB), and Pararem on business sustainability within Village Credit Institution (Lembaga Perkreditan Desa—LPD) in Bali. The research was driven by the need to explore how leadership dynamics, organizational culture, and traditional Balinese regulations influence the sustainability of community-based financial institutions. A qualitative approach was employed using content analysis of academic literature sourced through the Google Scholar database. The analysis was grounded in dynamic capability theory, leader-member exchange theory, and social exchange theory to explain how internal and cultural mechanisms affect business continuity. The results indicated that high-quality LMX and a strong sense of community played a crucial role in reducing CWB. Furthermore, adherence to Pararem—a traditional Balinese regulatory framework—reinforced organizational discipline and cohesion, contributing positively to long-term sustainability. The study provided theoretical contributions by bridging Western organizational theories with local cultural practices. It also offered practical implications for LPD leaders and policymakers in enhancing governance structures and promoting ethical conduct. By synthesizing cross-disciplinary perspectives, this research underscored the importance of integrating formal leadership strategies with indigenous values to strengthen institutional resilience in the Balinese context.]]>
<![CDATA[Attitudes and Digital Financial Literacy towards Performance through the Behavior of Small and Medium Enterprises in Palu City ]]>
<![CDATA[Fattah, Vitayanti]]>;
<![CDATA[Surayya, Surayya]]>;
<![CDATA[Husnah, Husnah]]>;
<![CDATA[Nurdin, Dhayani]]>;
<![CDATA[Darman, Darman]]>;
<![CDATA[Nofal, Muhammad]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.87572
<![CDATA[The proliferation of micro, small, and medium enterprises (MSMEs) has emerged as a pivotal catalyst for economic proliferation. Discussions concerning MSMEs encompass a wide scope, as they pertain to the economic well-being of numerous small communities. The present study aspires to ascertain the impact of attitudes and digital financial literacy on performance, as evidenced by the actions of MSMEs in Palu City. This research was conducted employing a survey method, targeting MSMEs operating within the food and beverage sector in Palu City. This study utilizes a quantitative approach, collecting data through the distribution of questionnaires. The population and sample consist of 92 MSMEs in Palu City. The hypotheses were tested using Smart-PLS analysis. The results indicate that financial attitude and digital financial literacy do not significantly influence the performance of MSMEs in Palu City. However, financial management behavior moderates the influence of financial attitude and digital financial literacy on the performance of MSMEs in Palu City.]]>
<![CDATA[Is Islamic Higher Education Ready to Become an Entrepreneurial University? ]]>
<![CDATA[Sonita, Era]]>;
<![CDATA[Febrimansyah, Rudi]]>;
<![CDATA[Henmaidi, Henmaidi]]>;
<![CDATA[Nofialdi, Nofialdi]]>;
<![CDATA[Fauziah, Suci]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.94559
<![CDATA[This study explores the transformation of entrepreneurship in Islamic State Universities in Indonesia with a case study of Islamic State Universities in West Sumatra, UIN Imam Bonjol Padang UIN, UIN Sjech M. Djamil Djambek Bukittinggi and UIN Ahmad Yunus Batusangkar are Islamic State Universities in West Sumatra that have prepared themselves to face changes in the concept of higher education and shifts in the expectations of society and industry towards the role of universities in the economy. Respondents in this study were leaders, lecturers of entrepreneurship courses, researchers focused on entrepreneurship, students, and business development center units. This study aims to determine how big the gap is between performance and expectations from the implementation of the entrepreneurial university ecosystem using the Importance Performance Analysis (IPA) method. The European Commission and OECD entrepreneurial university framework was applied for data analysis. The Cartesian diagram in the Importance Performance Analysis (IPA), shows that five aspects must be the focus of Islamic State Universities in West Sumatra, consisting of UIN Padang, UIN Bukittinggi, and UIN Batusangkar, which must be improved in their implementation. The five aspects are: 1) leadership and governance; 2) organizational capacity, human resources, and incentives; 3) development of entrepreneurship in learning and teaching; 4) university-industry/external relations in knowledge exchange; 5) entrepreneurial universities as international institutions.]]>
<![CDATA[Political Economy of Tertiary Education Investment and Labor Welfare in Indonesia: Impacts on Productivity Growth from the New Order to the Reform Era ]]>
<![CDATA[Aji, Rizqon Halal Syah]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.94635
<![CDATA[This study aims to examine the role of tertiary education and labour welfare in influencing labour productivity in Indonesia. It checks whether tertiary education, labour welfare and capital production have influence on productivity for the period of 35 years from 1981-2015. These developments of labour productivity need to be seen as part of an evaluation of the role of tertiary education and labour welfare. This research involves the publication of the World Bank to obtain tertiary education registration data as a proxy for education, and GDP as a proxy for labour welfare. Other control variables, capital production, which is set as a proxy for production power, are taken from the publication of APO (Asian Productivity Organization) data. In addition, productivity proxies used are Total Factor Productivity (TFP) which is also sourced from APO. Empirical results with ARDL (Autoregressive Distributed Lag) reveal that the effect of long-term elasticity of tertiary education variables and Capital Production (CP) is significantly positive on labour productivity while labour welfare has a significant negative effect. These findings show that in the long-run tertiary education levels are as important for labour productivity as capital production. Furthermore, this empirical study explains that labour welfare has a significant negative effect on productivity. The government needs to ensure the continuity of tertiary education investment and production capital in order to contribute positively and significantly in the long run, also special attention needs to grant an improvement the welfare of the workforce.]]>
<![CDATA[The Interconnection of Islamic Ethics and Economic Practice: A Bibliometric Analysis ]]>
<![CDATA[Zuwardi, Zuwardi]]>;
<![CDATA[Judijanto, Loso]]>;
<![CDATA[Al-Amin, Al-Amin]]>;
<![CDATA[MS, Syaifullah]]>;
<![CDATA[Irnayenti, Irnayenti]]>;
<![CDATA[Doni , Saputra]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.94637
<![CDATA[This study presents a comprehensive bibliometric analysis of research investigating the linkages between Islamic ethics and economic practices from 2015 to 2024, utilizing data from the Scopus database. The analysis examined 241 documents to identify publication patterns, influential authors, geographic distribution, and thematic evolution in the field. The results revealed a steady increase in the study results, with peak publications occurring in 2022-2023 (30 documents annually). Malaysia and Indonesia emerged as leading research contributors, collectively accounting for 35% of publications. Journal articles dominated the type of publication (73.9%), followed by book contributions (16.6%). Network analysis identifies different research groups centered around Islamic banking, sustainable finance, and ethical business practices. The study found that while traditional Islamic principles remain fundamental, research has evolved to address contemporary challenges such as digital transformation, sustainability, and post-pandemic economic recovery. Analysis of citations reveals that the practical application of Islamic ethics in the modern financial system has received significant attention, with authors such as Alserhan, B.A. (50 quotes) and Ali, A.J. (42 quotes) emerging as influential contributors. These findings demonstrate a growing academic interest in integrating Islamic ethical principles with contemporary economic practices while highlighting research gaps in areas such as financial technology and standard ethical frameworks. This analysis contributes to understanding the current state of Islamic economic ethics research and suggests directions for future investigations]]>
<![CDATA[The Role of Transactional Leadership on Work Engagement and Workload as a Moderator for Business Process Outsourcing Company ]]>
<![CDATA[Raden Ajeng Claudia Yessie Dewi Sekartaji]]>;
<![CDATA[Indrayanti, Indrayanti]]>
<![CDATA[ International Journal of Social Science and Business Vol. 9 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v9i1.69992
<![CDATA[Startup companies are looking at Business Process Outsourcing to help provide employees quickly and with quality. If the company holds it themselves, there will be many costs involved in the selection process. Companies in this business themselves are ultimately required to be able to maintain work engagement even though they have a high workload. This research aims to look at the role of transactional leadership in the work engagement of business process outsourcing employees with workload as a moderator. This research is quantitative research with a survey method. This research involved one hundred twenty employees at a business process company. Data were analyzed using PLS SEM 4.0. The research results show that, in general, workload is proven to moderate the relationship between transactional leadership and work engagement. Individuals who perceive their workload as low will have high work engagement if their transactional leadership is high. Meanwhile, individuals who perceive their workload as high have no difference in their perception of high or low transactional leadership and high or low work engagement. The study emphasizes balancing workload and leadership style in BPO settings. Transactional leadership enhances engagement under manageable workloads, but its effect weakens in high-pressure environments, indicating the need for alternative strategies.]]>
