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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 891 Documents
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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.
Profiling Model Digitalisasi Administrasi Pajak di Kota Malang: Sanksi, Pemeriksaan, Sosialisasi dan Pelayanan Perpajakan Puspita, Ayu Fury; Pusposari, Devi
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81332

Abstract

Despite various strategies implemented by the Malang City Government to optimize local tax revenue, taxpayer compliance has not improved as anticipated. This study aims to analyze the impact of sanctions, inspections, socialization, and tax services on taxpayer compliance, contributing to the development of a digital tax administration model in Malang City. Utilizing a quantitative approach, data were collected through online questionnaires from 210 taxpayers and analyzed using multiple regression with SPSS software. The results revealed that sanctions, inspections, socialization, and tax services significantly influence taxpayer compliance. These findings suggest that a balanced approach incorporating both strict enforcement measures such as sanctions and inspections, alongside proactive engagement through socialization and improved tax services, can enhance compliance. This integrated strategy is essential for the digitalization of tax administration in Malang, aiming to make the system more efficient and user-friendly, thereby potentially increasing taxpayer compliance.
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.
The Mediating Role of Satisfaction, Image, and Trust in the Impact of Service Quality on Loyalty: Jurnal Melmambessy, Dani; Tuhumena, Ruben
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.82810

Abstract

This study aims to analyze the direct and indirect effects of service quality on loyalty, mediated by satisfaction, image, and trust. It examines the direct and indirect influences of satisfaction on loyalty, as well as the direct and indirect impacts of image on loyalty through trust, and the direct effect of trust on loyalty. This research employs a quantitative approach and is designed using quantitative and descriptive verificative methodologies. Data collection was conducted using a cross-sectional technique. The population of this study consists of all outpatient patients at the regional public hospital (RSUD) Jayapura across 17 clinics, totaling 33,156 individuals aged 17 and above. The sample size was determined using Slovin's method, resulting in 395 participants selected through probability sampling with the technique of proportionate stratified random sampling. Data were analyzed using SEM analysis to test the validity and reliability of the research instruments, confirm the accuracy of the model, and examine the impact of one variable on another. The findings indicate that 1) Service quality, both directly and indirectly through satisfaction, image, and trust, has a positive and significant effect on patient loyalty; 2) Satisfaction, both directly and indirectly through image and trust, has a positive and significant effect on loyalty; 3) Image directly has a positive and significant impact on loyalty, but indirectly through trust, it has a positive but not significant effect on patient loyalty; and 4) Trust directly has a positive and significant impact on patient loyalty.
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.
Increasing Repurchase Intention: The Mediating Role of Utilitarian Value and Experience in Perceived Ease of Use Imbayani, I Gusti Ayu; Anggraini, Ni Putu Nita; Novarini, Ni Nyoman Ari
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.84576

Abstract

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.
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.
Financial Distress of Multi-Finance Companies in Emerging Markets Satriadi, Dharma; Siregar, Hermanto; Manurung, Adler Haymans; Zulbainarni, Nimmi
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.v8i4.86349

Abstract

Financial distress is when the company cannot pay what has been agreed upon when it is due. This paper discusses financial difficulties in multi-finance companies from 2010 to 2023. Forecasting financial difficulties uses the Merton Model method, adapted from the Black-Scholes Model for option prices. The method used to predict financial difficulties for multi-finance companies uses the Merton Method, as described previously, which is an adaptation of the Black-Scholes method. His research found that multi-finance companies still have negative interest margins. Increasing the credit disbursed also needs to receive attention from company management. The company's marketing costs also appear minor and can be imitated by other institutions. The probability of financial distress for multi-finance companies is very high and cannot be separated from the business characteristics of multi-finance companies. Multifinance companies still have negative interest margins. Increasing the credit disbursed also needs to receive attention from company management; the company's marketing costs also appear minor and can be imitated by other institutions; the probability of financial distress for multi-finance companies is very high and cannot be separated from the business characteristics of multi-finance companies.

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