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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 891 Documents
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Volatility of Companies with Low ESG Scores in the Indonesian Capital Market: Impact of Domestic and Global Factors Asih, Kiki Nindya; Achsani, Noer A.; Novianti, Tanti; Manurung, Adler Haymans
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.v8i4.88286

Abstract

This study aims to explore the volatility connectedness between various categories of ESG scores of Indonesian companies with local and global market factors during the COVID-19 pandemic. We use daily price data of 42 Indonesian companies over the period from 2018 to 2022 and employ the GARCH model, further enriched by the Diebold-Yilmaz method, to analyze the spillover effect and connectedness. Companies with the lowest ESG category (D) exhibited the highest volatility throughout the observed period. All ESG categories experienced a significant increase in volatility during the COVID-19 pandemic. Meanwhile, companies with higher ESG categories (B) had the highest level of connectedness with domestic and global factors, both before and after the pandemic. In contrast, companies with the lowest ESG category (D) exhibited the lowest level of connectedness with domestic and global factors. The volatility spillovers indicate that both global (DJI) and domestic (LQ45) stock markets are the primary sources of spillovers for all ESG categories. This underscores the importance of understanding ESG category characteristics and market risk dynamics in ESG investment strategies. The study identifies significant differences between the risk profiles of ESG categories in the Indonesian capital market, with systematic risks affecting companies with high ESG ratings, while companies with low ESG ratings are more susceptible to idiosyncratic risks. These findings suggest the need for tailored diversification strategies in ESG investment and highlight the importance of considering these dynamics for investors, market regulators, and investment managers.
The Impact of Green Behavior and Energy-Saving Practices on Green Economic Growth: Empirical Evidence from the Restaurant Industry in Indonesia Jayawarsa , Anak Agung Ketut; Saputra, Komang Adi Kurniawan
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.v9i1.71340

Abstract

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.
The Influence of Good Corporate Governance on Financial Performance in Private Education Sector Business Agencies in South Tangerang, Banten Supatmin, Supatmin
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.v9i1.71839

Abstract

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.
Adapting Indonesian Accounting Programs to Digitalization and Sustainability: Challenges and Responses Pradana, Bartolomeus Galih Visnhu; Ambarriani, Anastasia Susty; Sunarni, Ch. Wiwik
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.v9i1.77446

Abstract

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.
Leader-Member Exchange, Sense of Community, Counterproductive Work Behavior, and Pararem on Business Sustainability Kasih, Ni Luh Sri; Riana, I Gede; Dewi, I Gusti Ayu Manuati; Wibawa, I Made Artha
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.v9i1.84337

Abstract

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.
Attitudes and Digital Financial Literacy towards Performance through the Behavior of Small and Medium Enterprises in Palu City Fattah, Vitayanti; Surayya, Surayya; Husnah, Husnah; Nurdin, Dhayani; Darman, Darman; Nofal, Muhammad
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.v9i1.87572

Abstract

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.
The Influence of Strategic Management Accounting and Tax Awareness on Tax Compliance with Moderating Variables of Organizational Performance Hutagalung, Dhaniel
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.v8i4.93969

Abstract

This study analyzes the influence of Strategic Management Accounting and Tax Awareness on Tax Compliance, with Organizational Performance as a moderating variable, in the context of MSMEs in Banten, West Java, and Jakarta. Using a quantitative method with PLS-SEM, this study processed data from 392 respondents. This research method uses a quantitative approach with a survey method through a questionnaire, which was distributed to Micro, Small, and Medium Enterprises (MSMEs) in Banten, West Java and Jakarta. The sample used was 392 MSMEs, and the data obtained were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationship between variables and the moderating role of organizational performance. The results of the study indicate that Strategic Management Accounting and Tax Awareness have a positive effect on Tax Compliance, but Organizational Performance does not strengthen the relationship, even weakens the relationship between Tax Awareness and Tax Compliance. The study includes differences in business characteristics, dependence on primary data, and model complexity. Therefore, further research with more homogeneous samples and more varied measurement methods is needed. In practice, this study highlights the importance of tax education, increasing understanding of tax regulations, and digitalizing the tax system in improving MSME compliance. The main contribution of this study is the development of Tax Awareness measurement with three new dimensions that support Tax Compliance in the MSME sector.
Analysis of Potential Disputes in Taxpayer Status in the Tax Collection Sector Setiawan, Benny; Anugerah, Bima Satria; Supriyono, Bambang; Wijaya, Andy Fefta; Setyowati, Endah
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.v8i4.94054

Abstract

This study aims to determine the potential for disputes on the status of Taxpayers in Tax Collection. This study was conducted using a qualitative method based on a case study on the Judicial Review Decision Number 503 PK / Pdt / 2020 and 318 / B / PK / Pjk / 2019 regarding the collection of Taxpayers for Taxpayers who make changes to management and go bankrupt. The purpose of the study is to determine the potential for disputes in the future and efforts to anticipate them. The data used are primary data obtained from interviews with informants, documentation and literature studies. The results of the study obtained are that the potential for disputes depends on resistance when collection actions are taken, differences of opinion between the Tax Authorities and Taxpayers or Judges and the weakness of the DGT material in Court. Meanwhile, efforts that can be made to anticipate it are to mitigate risks, anticipate legal efforts, carry out collection actions based on regulations, and conduct internal DGT evaluations.
Is Islamic Higher Education Ready to Become an Entrepreneurial University? Sonita, Era; Febrimansyah, Rudi; Henmaidi, Henmaidi; Nofialdi, Nofialdi; Fauziah, Suci
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.v9i1.94559

Abstract

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.
Political Economy of Tertiary Education Investment and Labor Welfare in Indonesia: Impacts on Productivity Growth from the New Order to the Reform Era Aji, Rizqon Halal Syah
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.v9i1.94635

Abstract

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.

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