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.
Articles
891 Documents
Determination of Ex Officio Leadership, Organizational Culture, Loyalty, and Organizational Commitment towards Job Satisfaction through Career Path in Batam Employee Agency Employees
Syukur, Ihram Bani;
Wibisono, Chablullah;
Indrayani, Indrayani;
Satriawan, Bambang;
Dewi, Nolla Puspita
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.80370
The establishment of the ex-officio position in Batam, as mandated by Government Regulation Number 62 of 2019, created a unique governance structure in the Batam Business Board, held by the Mayor of Batam. This research investigates the impact of this governance model on economic growth and its potential influence on employee job satisfaction within the framework of the Batam Free Trade Zone and Free Port. Utilizing a mixed-method approach, the study encompasses both quantitative analysis using Structural Equation Modeling (SEM) via PLS software and qualitative insights through Resource Interviews. A total population of 444 was considered, with a sample of 221 respondents derived using the Slovin formula. Findings from the research demonstrate a substantial joint or simultaneous influence of the variables Ex Officio Leadership, Organizational Culture, Loyalty, and Organizational Commitment on Job Satisfaction. The study highlights the significant role of Ex Officio Leadership in shaping economic outcomes and employee satisfaction in Batam, proposing that such governance models could help reconcile the operational dualities between government and business entities in the region.
Who Intends to Enter the Formal Sector the Most? Individual-Level Determinants of Formal Job Selection in Indonesia
Susilo, Susilo;
Pratomo, Devanto Shasta;
Setyanti, Acellina Muara;
Wicesa, Nayaka Artha;
Prestianawati, Silvi Asna;
Rasli, Amran;
Abas, Imelda Hermilinda
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.81023
The informal sector in the labor market is often regarded as filled with low-quality, low-productivity, low-wage jobs. However, in Indonesia, the informal sector is important in absorbing more than half of the total workforce and providing subsistence wages for those not absorbed in the formal labor market. This study used SUSENAS microdata to determine the workforce determinants in working in the formal and informal sectors. The study results show that higher education, male gender, and living in an urban area increased one's chances of working in the formal sector. This study also found an inverted u-shaped curve on age, where a person's tendency to work in the formal sector would increase at the beginning of their productive age and decrease after entering the age of 27. Marital status in this study increased opportunities to work in the informal sector. This research may use to improve the labor policy and improve the job opportunity in both formal and informal sector.
The Impact of Import Policy on Farmers' Welfare and Price Stability of Agricultural Commodities in Indonesia
Santanu, Gede
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.73102
The agricultural sector plays an important role in both economic growth and national food security. The adequacy of domestic production must be able to meet the needs of the community. If not, then the government seeks to import. Fruits are one of the public consumption goods and provide a potential market for local farmers. However, field data shows that Indonesia's fruit imports still tend to be high. This condition further causes the welfare of local farmers to decline. In addition, from a macroeconomic perspective, import policies cause disruptions to price stability in Indonesia. This study aims to explore the impact of import policies on farmers' welfare and price stability in Indonesia. This research is conducted using a qualitative approach based on data from the Central Bureau of Statistics. The results of this study show that the import policy has a negative impact on local fruit farmers and disrupts price stability.
The Influence of Business Strategy, Service Quality, Governance, Knowledge Management, and Information Technology on Competitive Advantage in Autobus Companies in Java and Surrounding Areas
Hidayah, Nurul;
Prihanto, Hendi;
Badawi, Ahmad;
Ali, Anees Janee
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.77857
The increasing phenomenon of autobus companies competing with each other has given rise to various strategies to win their competitive advantage, for this reason this research aims to investigate and analyze a number of factors causing competitive ability such as service quality, technology and information systems as well as knowledge management on the competitive advantage of autobus companies. The sample in this study was the manager or management of the AKAP Autobus Company (PO) which manages routes on the islands of Java and Sumatra with samples taken randomly at a number of bus agent locations, terminals and bus company locations, a total of 115 respondents. The data analysis tool uses SEM PLS which is primary data analysis using path analysis to examine latent relationship patterns in the data. The results of the research conclude that the variables business strategy, Governance, Knowledge Management and Information Technology have a significant positive effect on Competitive Advantage. Meanwhile, Service Quality has no effect on Competitive Advantage. The contribution of this research provides an understanding of the management of autobuses so that they can compete in the long term.
The Effect of Digital Transformation on the Islamic Financial Sector: A Study on the 11 Largest Halal Industry Countries in 2018-2022
Hakim, Lukman;
Rizaldi, Muhammad;
Syahrin, Fira Alfi;
Shofiatin, Nanik;
Zhahirah, Nasywa
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.77928
Islamic finance is an important instrument in offering crucial support for the resilience of global economy after the failure of the capitalist economic system in 1998. The institutions showed good ability and sustainability during a period marked by negative trends in conventional banks. The halal industry, as an aspect with a major influence on the growth of Islamic finance, was considered inseparable from the role of digitalization. This was evidenced by the achievement of a world economic output of USD 193 billion through job creation to drive global growth. In addition, important instruments in digitalization with a major impact on the economy played a significant role in the growth of the sector. Therefore, this research aimed to determine the influence of the determining factors shaping the relationship between digital economy and Islamic finance. A quantitative approach was adopted through panel data regression analysis to examine digital instruments within 11 of the world's highest halal industrial countries. The results showed that valuable input for the government and financial institutions in developing strategies and policies for the growth of Islamic finance was provided through digital economy. In this context, appropriate policies were designed to facilitate innovation and growth by understanding the influence of the digital economy.
ESG Disclosure, Financial Reporting Quality and Investment Efficiency
Choiriah, Siti;
Tarmidi, Deden;
Ahmad, Zamri
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.78318
This research discusses the relationship between environmental, social and governance disclosure (ESG Disclosure), financial reporting quality and investment efficiency. This research aims to analyze the influence of ESG disclosure and financial reporting quality on investment efficiency with audit quality as a moderating variable. This research uses quantitative methods with secondary data, companies listed on the BEI ESG Index for 2018 – 2022. These findings also show that the impact of FRQ on investment efficiency decreases with shorter maturities. Research shows good ESG disclosure contributes to investment efficiency by reducing information asymmetry between companies and investors. However, high-quality financial reporting can have a negative impact on investment efficiency because quality financial reports do not necessarily reflect the actual condition of the company. Audit quality factors do not significantly influence the relationship between ESG disclosure, financial reporting quality, or investment efficiency.
The Influence of Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers
Ustantini, Sinta;
Prihatiningtias, Yeney Widya;
Djamhuri, Ali
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.81163
This study aims to examine the influence of the Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers. The Theory of Planned Behavior is used as the theoretical framework in this research. This study utilizes primary data, and the sample is selected using purposive sampling, resulting in a sample from 150 respondents. The research employs quantitative data analysis with multiple linear regression and moderated regression analysis methods. The results of the study indicate that the Self-Assessment System, Love of Money, and Compliance Costs significantly increase tax evasion, while Tax Knowledge reduces tax evasion. Additionally, the presence of tax incentives has a significant impact on tax evasion behavior among MSMEs. Properly regulated tax incentives can be an effective tool to moderate and reduce tax evasion .
Determinants of Elderly Income in Indonesia During the Covid-19 Pandemic
Parinding, Kalvin Albert;
Kornelius, Yobert;
Ustadi, Muna Norkhairunnisak
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.81507
This study aimed to determine the factors that influence the income of the elderly during the Covid-19 pandemic. This study uses a quantitative approach with a panel data design. The data used are macro data issued by the Central Statistics Agency in 2019, 2020 and 2021 (Covid-19 pandemic period). The results of the study showed a significant decrease in the average income of the elderly both nationally and in each province during the COVID-19 pandemic in 2019 - 2021. There was a decrease in the average income of the elderly in 2019 - 2020 by 6.92 percent and 7.02 percent in 2020 - 2021. The results of multiple regression analysis using panel data showed that only one variable, the Allocation of elderly working time, had a significant effect on the average income of the elderly in Indonesia. The other three variables that did not have a significant effect were the number of elderly working, education and health of the elderly. During the COVID-19 pandemic, the main problem faced by the elderly is the implementation of social distancing and physical distancing, and the government's policy of Large-Scale Social Restrictions (PSBB) has a direct impact on reducing the Allocation of working time for the elderly, which then has an impact on reducing the income of the elderly.
Analisis Kesesuaian Pengungkapan Aspek Emisi Karbon pada Industri Pertambangan Batubara berdasarkan GRI Standards pada Laporan Keberlanjutan Tahun 2020-2022
Pratama, Peter Lim;
Permatasari, Paulina
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v8i3.84114
Coal mining requires a source of energy to operate its business. The energy sources used can be renewable energy and conventional energy. Conventional energy use can harm the environment and generate emissions. Continuously generated emissions can trigger global warming that can have a negative impact on the environment. One of the precautions Indonesia has taken to mitigate the effects of global warming is to require the Limited Liability Company to publish sustainability reports. Companies in producing sustainability reports can use the Global Reporting Initiative (GRI) standard as one of the sustainability reporting guidelines. The research method used is qualitative descriptive. The data source used is secondary data in the form of sustainability reports that have been published by Limited Liability Company. The sample data used is a coal industry mining sector company listed on the Indonesian Stock Exchange which has issued a sustainability report for 2020-2022. The data processing techniques used are content analysis techniques that are given scoring based on GRI Standard requirements. The results of the emission relevance analysis in the sustainability report of the coal mining industry in 2020-2022 have a percentage: 31,8% in 2020, 43,75% in 2021, and 48% by 2022.
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
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DOI: 10.23887/ijssb.v8i4.89592
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.