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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 18 Documents
 1   2 
Search results for , issue "Vol. 9 No. 2 (2025): May" : 18 Documents clear
Internal Auditors’ Role in Shaping the Effectiveness of Internal Control System in Manufacturing Companies Rastina, Rastina; Ratnawati, Ratnawati; Astanty, Wamika Febri; Idrus, Muhammad Ishlah
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101313

Abstract

The Internal Control System (ICS) is a fundamental mechanism for ensuring operational effectiveness, regulatory compliance, and the reliability of financial reporting, particularly within manufacturing companies that face complex production processes and heightened risk exposure. This study analyzes internal auditors’ perceptions of ICS effectiveness in the manufacturing sector, focusing on five critical factors: the gap between formal ICS design and practical implementation, the extent of top management support, auditor independence, auditors’ competence in technology-based systems such as ERP, and the organizational culture toward auditing. A descriptive qualitative method was employed, combining semi-structured, in-depth interviews with seven internal auditors from three medium- and large-scale manufacturing companies, supplemented by documentation review. The sample was deliberately chosen because medium- and large-scale firms typically operate with more complex internal controls and higher exposure to financial and operational risks, making them particularly relevant for assessing ICS effectiveness. The number of interviews (seven) was deemed appropriate to achieve thematic saturation while still allowing for in-depth exploration of auditors’ individual experiences. Data were thematically analyzed to identify recurring patterns in auditors’ evaluations. The findings indicate that auditors who perceived strong managerial support, technological readiness, and a culture that values auditing reported positive perceptions, thereby reinforcing ICS effectiveness. Conversely, perceptions turned negative when auditors encountered structural inconsistencies, technological limitations, and inadequate responses to audit recommendations. The study concludes that ICS effectiveness in manufacturing is shaped not only by the technical robustness of control systems but also by the subjective experiences and perceptions of internal auditors. These insights provide a valuable basis for management to strengthen ICS design through enhanced independence, competence, and an audit-supportive organizational culture.
Generation Z Resilience in a Hybrid Work Landscape: A Phenomenological Study on Creative Industry Employees in Indonesia Haryanti, Haryanti; Suratman, Maman; Suganda, Dadang; Hendri, Meriza
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101762

Abstract

The transformation of work systems in the post-COVID-19 era has accelerated the widespread adoption of hybrid work models, including within the creative industry sector. While this model offers flexibility, it also presents new psychosocial challenges, particularly for Generation Z, who now dominate the younger workforce demographic. This study aims to explore the subjective experiences of Generation Z in cultivating resilience amid the dynamics of hybrid work. Employing an Interpretative Phenomenological Analysis (IPA) approach, in-depth interviews were conducted with eight Gen Z employees in creative roles to understand the adaptive strategies they had developed. The analysis revealed five core themes: (1) initial ambiguity and adaptation to hybrid reality, (2) the search for meaning and personal–professional balance, (3) the strength of social connections and emotional support, (4) the ambivalence of digital technology, and (5) self-reflection as a recovery mechanism. The findings suggest that resilience among Generation Z is not merely about endurance, but involves an active process of meaning-making and psychological growth that is reflective, social, and contextually grounded. Practical implications highlight the importance of organizational interventions that support emotional well-being, social inclusivity, and digital literacy as integral to strengthening the psychological capital of young employees in the hybrid work era.
A Proposed Implementation of Final Income Tax on Cashback Sekar Mayangsari; Hidayanti, Winda; Estiani, Oktaviasari Wanitaningrum
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101890

Abstract

This research aims to evaluate the imposition of income tax (Pajak Penghasilan—PPh) on cashback transactions based on the hard-to-tax theory, and explore the implementation of final income tax (Pajak Penghasilan Final—PPh final) as an alternative taxation mechanism for cashback transactions, aligned with basic taxation principles and the hard-to-tax theory. A qualitative case study design was employed. This involved in-depth interviews with an Account Representative from the Directorate General of Taxes, a taxation academic, and several active e-commerce users. The findings confirm that cashback transactions fall within the hard-to-tax (HTT) sector, thereby justifying the proposal of a final income tax as a more administratively feasible and equitable solution. To ensure fairness in tax collection, it is important to consider taxpayers’ payment capacity, applicable tax rates, and the involvement of third parties—such as platforms—in tax withholding responsibilities. As a reference, the study benchmarks the application of final income tax on lottery prizes, while proposing necessary contextual adjustments for the digital economy. The recommended policy is expected to safeguard potential state revenue from cashback incentives without disrupting the continued growth of Indonesia’s e-commerce sector or its broader digital economy ecosystem.
Assessment of Financial Performance Using Financial Statement Analysis: Evidence from PT Astra Internasional Tbk Anglina, Eva Rianty; Maduwu, Wilhelmus; Edward Alezandro Lbn. Raja
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.102175

Abstract

This study addresses a critical gap in understanding the long-term impact of the COVID-19 pandemic on the financial strategies of large corporations in Indonesia. This research aims to analyze the financial performance of PT Astra Internasional Tbk during the period 2020–2024 through a financial statement analysis approach. The main focus of the research is directed at the use of financial ratios, such as liquidity, solvency, activity, and profitability ratios, to obtain a comprehensive picture of the company's financial condition. The research method used is a case study with a quantitative descriptive approach, which processes secondary data in the form of the company's annual financial statements. The results of the analysis show that there are dynamics of financial performance influenced by macroeconomic conditions, the COVID-19 pandemic, and the national economic recovery in the following period. The liquidity and solvency ratio shows the company's ability to maintain financial stability, while the profitability ratio emphasizes the efficiency of management in generating profits. On the other hand, fluctuations in activity ratios indicate challenges in optimizing asset utilization. Overall, PT Astra Internasional Tbk managed to maintain a relatively stable financial performance with a positive growth trend at the end of the analysis period. These findings confirm that the analysis of financial statements is an important instrument in assessing the financial health of the company, as well as providing strategic information for investors, creditors, and management in decision-making.
Mergers and Acquisitions: Lessons Learned from Indonesia's State-Owned Enterprises Sudaryono; Hakim , Dedi Budiman; Manurung, Adler Haymans; Asikin, Zenal
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.93976

Abstract

This study examines the impact of mergers and acquisitions on the financial performance of Indonesia’s state-owned enterprises, specifically in terms of Return on Assets (ROA), Return on Equity (ROE), and the Price-to-Earnings (P/E) Ratio. To test the hypothesis, the research incorporates fundamental factors such as Revenue, Current Ratio, and Debt-to-Equity Ratio, alongside external influences like Exchange Rate, Oil Price, and the COVID-19 pandemic. Mergers and acquisitions are considered moderating factors in this relationship. This study employs a Panel Data Regression Model using Generalized Least Squares (GLS) for initial estimates, followed by Ordinary Least Squares (OLS) to further refine the analysis. The data is sourced from 132 publicly listed Indonesia's state-owned enterprises on the Indonesia Stock Exchange, covering the period from 2010 to 2021. The study shows that Revenue significantly affects ROA, ROE, and P/E Ratio, while the Debt-to-Equity Ratio impacts ROA and P/E Ratio. Among external factors, the exchange rate influences both ROA and ROE. The analysis reveals that mergers and acquisitions lead to notable changes in financial performance, particularly in the P/E Ratio, where Revenue and Debt-to-Equity Ratio have a stronger effect. Additionally, when combined with the Current Ratio, mergers and acquisitions enhance their impact on ROA, ROE, and P/E Ratio. These findings suggest that holding policies improve operational efficiency in Indonesia’s state-owned enterprises and that investors benefit from potential capital gains following merger announcements. However, while the holding policy shows positive results, further governance improvements are needed for long-term success.
Enhancing SOE Performance in Indonesia: The Role of Governance and Internal Control Alipudin, Asep; Rahmi, Amelia
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101197

Abstract

State-Owned Enterprises (SOEs) in Indonesia play a crucial role in the nation's economic development. While some SOEs have achieved significant profitability and operational efficiency, others face challenges such as governance issues and financial inefficiencies. This study examines the impact of corporate governance and internal control systems on the performance of SOEs, focusing on both financial and non-financial outcomes. Data were collected through surveys distributed to top management across 29 SOEs, with a total of 290 responses. The results suggest that both corporate governance and internal controls positively influence firm performance, with corporate governance having a slightly stronger impact. This finding emphasizes the importance of transparent and accountable governance structures in achieving long-term sustainability and operational effectiveness. The study also highlights the role of internal controls in mitigating risks, improving efficiency, and ensuring regulatory compliance to improve SOEs’ performance. The research underscores the need for continuous enhancement of both corporate governance and internal control frameworks to improve SOE performance. The findings offer a better understanding of how these systems may interact to influence performance and provide insights that could inform future reforms aimed at strengthening SOEs in Indonesia. Future research should further explore the dynamic relationship between these governance factors and other organizational elements to offer a comprehensive understanding of SOE performance.
The Effect of Financial Performance on BPRs Profitability with Financing to Deposit Ratio as Mediation Variables Samosir, Hendrik ES; Rawati, Mesis; Amin, Al; Nugroho, Agung; Widjanarko, Widjanarko; Sanadi, Edwin Aldrin W.
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101326

Abstract

The company's financial performance reflects its work plan achievements and can indicate its overall health.  This study estimates operating costs, operating income, and profitability with the FDR financing to deposit ratio as a mediating variable that indirectly or directly affects profitability proxied by return on assets ROA in BPRS for the 2015-2023 period.  This research is a confirmatory study with a quantitative approach. The data in this study are secondary data obtained from BPRS in the form of annual reports, which are taken quarterly and collected through the official website. Based on the study's results, the path coefficient is partially positive, with a value of 0.72 and a p-value of 0.01 > 0.05. BOPO has a positive and significant effect on ROA, with an influence of 67%. BOPO has a positive and considerable influence on FDR, with an impact of 89%. FDR has a positive and significant effect on Return on Assets ROA with an impact of 35%. Simultaneously, BOPO and FDR affect ROA with an R-squared of 0.669, indicating that the contribution of the influence of BOPO (X) variables and FDR Financing to Deposit Ratio (Z) on Profitability (Return on Assets) is 66.9% and other variables outside the research model and errors influence the remaining 33.1%. The Financing to Deposit Ratio of 0.117 with a P-value of 0.232 greater than 0.05 shows that the Financing to Deposit Ratio cannot mediate the relationship between BOPO and Return on Asset ROA. Implications for Future Research. This study highlights the mediating role of the Financing to Deposit Ratio (FDR) in linking financial performance with BPR profitability. Future research could extend this framework by incorporating additional mediating or moderating variables, such as credit risk, liquidity risk, or governance practices, to capture a more holistic view of profitability drivers. For practitioners, the findings underscore that profitability in BPR is not solely determined by financial performance indicators such as ROA or BOPO, but is also significantly influenced by the efficiency of channeling deposits into financing activities, as captured by FDR.
Housing Financing Strategy through FLPP (Housing Financing Liquidity Facility) in Indonesia Akbar, Faisal; Ramadhan, Muhammad; Sugianto, Sugianto
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101397

Abstract

This study examines the implementation of the Housing Financing Liquidity Facility Program (FLPP) as a government effort to enhance access to decent and affordable housing for low-income communities (MBR). Using a qualitative approach, the study collected data through in-depth interviews with stakeholders and a comprehensive literature review, allowing for an in-depth understanding of practical challenges and opportunities. The findings indicate that while FLPP effectively expands homeownership access for MBR, it faces challenges such as complex administrative procedures, documentation difficulties for informal workers, low financial literacy, limited availability of suitable housing, and suboptimal location choices. A SWOT analysis highlights policy support and institutional collaboration as key strengths, while rising material costs and restricted land availability are significant threats. Based on these findings, the study recommends strategies including digitization of services, targeted financial education, local needs-based housing development, diversification of financing schemes, and ongoing data-driven evaluation. By linking qualitative insights directly to these recommendations, the study demonstrates how FLPP can be optimized and scaled to support broader inclusive and sustainable development objectives, reinforcing the role of local governments and the private sector in enhancing housing welfare for MBR.

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