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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 10 Documents
 1 
Search results for , issue "Vol. 9 No. 3 (2025): August" : 10 Documents clear
The Effect of ESG Disclosure and R&D Intensity on Financial Performance: The Moderating Role of Board Gender Diversity Prihatiningtias, Yeney Widya; Saraswati , Ni Made Ananda
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.94211

Abstract

Despite its economic contribution, Indonesia’s manufacturing sector struggles with sustainability, innovation, and gender diversity, and the impact of these factors on financial performance remains unclear. This study examined the effects of environmental, social, and governance disclosure and research and development intensity on the financial performance of manufacturing companies in Indonesia, and assessed whether gender diversity on the board of directors moderated these relationships. Data from 162 manufacturing firms listed on the Indonesia Stock Exchange during 2021–2023 were analyzed using multiple regression and moderated regression analysis. The results showed that environmental and social disclosures positively influenced return on assets and return on equity, while governance disclosure positively affected Tobin’s Q. Research and development intensity had a positive effect on all financial performance indicators. Gender diversity on the board strengthened the positive effects of social and governance disclosures on return on assets and Tobin’s Q, and also enhanced the impact of research and development intensity on Tobin’s Q. These findings indicated that transparent sustainability reporting and innovation investment improved both accounting-based and market-based performance, and that diverse boards amplified certain strategic impacts. The study concluded that integrating sustainability practices and innovation with gender-diverse leadership contributed to better financial outcomes, offering practical implications for managers, investors, and policymakers seeking to enhance governance and long-term corporate value.
An Analysis of the In-Store Customer Journey as a Strategy for Customer Experience Development Nadira, Sofia; Darma, Gede Sri
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.95001

Abstract

Offline retail stores face increasing challenges in integrating technology to enhance the customer journey and overall customer experience. This study employed a descriptive qualitative method with a phenomenological approach to examine touchpoints in the customer journey at offline stores, focusing on the use of technology as a development strategy. Data were collected through interviews with 12 informants who had experience shopping in both offline and online stores, and through questionnaires distributed to 137 respondents to assess consumer demand for technology in offline retail environments. The findings revealed that all respondents experienced five key stages in the customer journey at offline stores—awareness, consideration, search, purchase, and loyalty—which were categorized into three service phases: pre-service, service, and post-service. At the awareness stage, store display touchpoints emphasized both atmospheric and technological elements, such as LED screens and digital catalog tablets. During the consideration stage, displays focused on atmospheric, communicative, technological, and interactional elements, supported by a comfortable store layout and tablets. At the search stage, the fitting room area highlighted product interaction, process, and communication, incorporating Augmented Reality or interactive services. At the purchase stage, cashier touchpoints prioritized process and technology through self-checkout systems and multiple digital payment options. In the loyalty stage, membership touchpoints focused on communicative and process elements. Overall, the results indicated that strategically incorporating technology at each stage of the offline customer journey can enhance customer experience and foster long-term loyalty.
Tax Compliance Behavior of E-Commerce MSMEs in Surabaya: Evidence from the E-Peken Platform Hendrawati, Erna; Krivins, Anatolijs; Jaya, I Made Laut Mertha
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.95263

Abstract

The rapid shift of MSMEs in Indonesia toward government-initiated digital platforms such as E-Peken raises critical challenges of tax compliance, as prior research has overlooked how factors like tax regulation understanding, taxpayer awareness, socialization, collection mechanisms, and sanctions influence compliance behavior in locally bounded e-commerce ecosystems. This study investigates the influence of tax regulation understanding, taxpayer awareness, tax socialization, tax collection mechanisms, and tax sanctions on the compliance behavior of Micro, Small, and Medium Enterprises (MSMEs) operating on the E-Peken e-commerce platform in Surabaya, Indonesia. Using the Slovin formula to determine the sample size, the author obtained 351 MSME respondents. This primary Data were collected through a structured questionnaire and analysed using multiple linear regression with SPSS 23. The results show that understanding of tax regulations and taxpayer awareness significantly influence tax compliance, while tax socialization, collection, and sanctions have no significant effect. The model explains 49% of the variance in compliance, emphasizing the primacy of knowledge and awareness over enforcement. These findings suggest the need for tailored educational strategies and simplification of procedures, while theoretically reinforcing the Theory of Planned Behavior by highlighting the stronger role of cognitive and voluntary factors in shaping compliance.
Orange Bonds for Indonesia: A New Instrument to Drive Gender Equality and Sustainable Finance Atmadjaja, Yovita Vivianty Indriadewi
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.95805

Abstract

This study highlights the structural disparities in women’s access to and participation in financial services and instruments as a core aspect of financial inclusion, which needs to be addressed through innovations such as Orange Bonds. Data shows that the majority of adult women do not have equal access to banking services. This reflects structural barriers that limit women's economic independence. The government needs to come up with innovative financial instruments that can bridge the gap. Orange Bonds are financial instruments that concurrently promote gender equality and sustainable development by financing women-focused empowerment initiatives alongside environmentally sustainable projects. This research aims to explore the role of Orange Bonds in supporting an inclusive and sustainable development agenda. The study examines the opportunities for Orange Bonds implementation in the context of regulatory, market, and social needs in Indonesia. The research used a qualitative approach with a combination of literature review, policy analysis, in-depth interviews, and thematic analysis. The results show that Orange Bonds can promote women's empowerment through access to training, business capital, and financial services. Government support, fiscal incentives, and cross-sector partnerships are considered important in strengthening the effectiveness of this instrument. The study concludes that Orange Bonds have the potential to be a strategic tool to achieve more equitable social and economic transformation. The research recommends strengthening regulations, developing gender equality indicators in investment policies, and improving public financial literacy as further steps. Periodic evaluations are suggested to ensure accountability and impact of funded programs. This research offers conceptual and practical contributions to the design of social justice-oriented financial instruments.
The Impact of Financial Technology Innovation and Trust Perception on Financial Transaction Interest Through the Risk of Using LPD Mobile Trisnadewi, Ni Kadek Ayu
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.98437

Abstract

The adoption of digital financial services in rural Village Credit Institutions (LPDs) remains hindered by limited understanding of how financial technology (Fintech) innovation and perceived trust influence customer interest, particularly when mediated by the perceived risk of using LPD Mobile services. This study examined the relationship between Fintech innovation, perceived trust, risk of use, and interest in financial transactions in the context of the LPD Desa Adat Les-Penuktukan. A quantitative approach was employed, with data collected from 100 respondents using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that Fintech innovation had a positive and significant effect on both risk of use and transaction interest. Perceived trust also positively and significantly influenced risk perception and transaction interest. Risk of use was found to have a positive and significant impact on transaction interest, and it significantly mediated the effects of both Fintech innovation and perceived trust on transaction interest. These findings suggest that while Fintech innovation and trust encourage digital transaction adoption, the perception of risk remains a critical factor that can enhance or diminish this relationship depending on how it is managed. The study concludes that successful digital adoption in rural LPDs requires balanced technological advancement, strong institutional trust, and proactive risk management to sustain customer interest and engagement.
Sustainability Accounting in the Bantengan Community: Integrating the Triple Bottom Line with Local Government Support Sopanah, Ana; Bahri, Syamsul; Sulistyan, Riza Bahtiar; Khasanah, Midhatul
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.101289

Abstract

The purpose of this research to explores sustainability accounting within the Bantengan traditional art community by utilizing the Triple Bottom Line (TBL) framework, which are economic, social, and environmental aspects. It reveals that the Bantengan community possesses informal and culturally specific financial practices that reflect their local values. Despite the absence of formal accounting systems, the community engages in self-help initiatives, show an awareness of financial sustainability through collective social actions like mutual support and environmental preservation. This research highlighted the necessity for collaboration between the Bantengan community and their local government. The current collaboration tends to be more bureaucratic, lacking ongoing technical assistance. The findings indicate a significant potential to integrate local wisdom into sustainable practices, which can enhance community resilience and help preserve cultural heritage. The research recommends that participatory governance models be established, allowing community members to engage actively in decision-making. This approach fosters ownership and accountability in sustainability efforts, finally supporting both cultural preservation and the financial viability of the Bantengan tradition.
Sustainability Reports as a Legitimacy Tool: A Qualitative Perspective from Financial Accounting Practices Hasiah; Hatta, Harmiati; Mide, Nuraisyah Zain
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.101573

Abstract

Although the number of sustainability reports in Indonesia has increased—particularly after the enactment of the Financial Services Authority’s Regulation No. 51/POJK.03/2017—the substance, honesty, and motivations behind these reports remain questionable. This study explores sustainability report practices as a means of organizational legitimacy within financial accounting. Using an interpretive, qualitative approach with a single-case study design, the research explores the subjective experiences of six key informants directly involved in preparing sustainability reports at a publicly listed company in Indonesia. The findings indicate that sustainability reports are employed to comply with regulatory obligations and market demands and serve as a symbolic communication tool and strategic representation of the company. Selective disclosure is not merely technical but also carries political and social significance because it is used to build organizational legitimacy. In this case study, selective disclosure is evident in how companies emphasize achievements that align with the Sustainable Development Agenda, such as carbon emission reduction programs, social responsibility activities in the community, and environmentally friendly innovations. In contrast, sensitive issues such as program failures, negative operational impacts on the environment, or dissatisfaction among some community members tend to be minimized or even omitted from the narrative. Selective disclosure of information that supports a positive corporate image and the construction of sustainability narratives aligned with managerial interests. This study reinforces the relevance of legitimacy theory and sociological approaches in understanding accounting reporting, revealing that sustainability reports constitute a discursive arena in which the meaning of sustainability is socially and politically constructed.
Exploring the Relational Dynamic among Customer Relationship, Customer Experience, and Loyalty in Guarantee Services Anggraini, Ni Putu Nita; Widyaningtyas, Putu Bunga; Wijana, I Made Dauh
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.94156

Abstract

Inconsistent findings on how customer relationship and experience influence loyalty highlight the need to explore the mediating role of satisfaction and self-congruence, particularly in the MSME guarantee service context. This study investigates the relational dynamics between customer relationship, customer experience, satisfaction, and loyalty within the MSME-guarantee service context of PT Jamkrida Bali Mandara. Drawing on Self-Congruence Theory (SCT), the research examines customer satisfaction as a mediating mechanism linking relational and experiential factors to loyalty. Using a quantitative approach with 183 institutional respondents and data analyzed through Structural Equation Modeling–PLS, the findings reveal that both customer relationship and customer experience significantly influence loyalty, partially mediated by satisfaction. These results validate SCT in an institutional service setting, suggesting that loyalty arises not only from functional interactions but also from psychological congruence between customer self-concept and organizational values. The study contributes theoretically by extending SCT to the guarantee service sector and provides managerial implications emphasizing the importance of enhancing relationship quality, customer experience, and satisfaction to strengthen long-term loyalty.
Risk Perception among Commercial Drivers and Compliance with Third Party Motor Insurance Policy Gbenga, Alli Noah
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.94797

Abstract

Third-party motor insurance is a great challenge among the commercial drivers of the Lagos State in Nigeria, even though the insurances are mandatory and have an emphasis on road safety. The study adopted cross-sectional survey research design whereby it was used to collect information about a sample of 362 commercial drivers in Lagos State. Descriptive analysis and regression were used in order to test the relationships between the independent variables and that of compliance behavior. The results validate the fact that the perception of risk is a complex concept that has a great and direct influence on compliance with third-party motor insurance. The four factors of driving experience and exposure, cultural beliefs together with social norms, economic benefits that were expected, and trust towards insurance providers, were found to have significant positive effects in the regression. Conspicuously, the mistrust towards insurers and the feeling that premiums are a financial burden are significant barriers and, in most cases, supercharged by fatalistic cultural ideologies. The findings reinforce the concept that compliance resides not only in legal concerns but exists due to a multidimensional contention of mental, societal, and economic dispositions.
Auditor Performance Determinants: The Moderating Role of Organizational Culture in Indonesia’s Big Ten Accounting Firms Dharma, Ida Bagus Surya; Baridwan, Zaki; Atmini, Sari
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.96354

Abstract

This study investigates the influence of professionalism, independence, work motivation, and self-efficacy on auditor performance, with organizational culture as a moderating variable. Grounded in attribution theory, which explains behavior through internal and external factors, the research focuses on auditors from Indonesia’s Big Ten public accounting firms. Using a quantitative explanatory approach, data were collected through a structured questionnaire distributed via purposive sampling to 202 respondents. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings of this study revealed that independence, work motivation, and self-efficacy positively influenced auditor performance, while professionalism had no effect. Additionally, organizational culture only moderated the relationship between motivation and performance, but not for professionalism, independence, or self-efficacy. The study offers theoretical, practical, and policy implications. Theoretically, it supports attribution theory by confirming that internal factors such as motivation, self-efficacy, and independence influence auditor performance, with their effects shaped by organizational culture. The limited impact of professionalism suggests a need for structural support to actualize professional values. Practically, audit firms should strengthen these competencies through mentoring, training, and ethical safeguards, supported by a collaborative culture. At the policy level, Indonesia Chartered Accountants and Indonesian Institute of Certified Public Accountants are encouraged to embed behavioral competencies into certification and promote culture-based performance systems in public accounting firms.

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