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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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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 Role of Organizational Agility and Innovation Capabilities as Mediators in Improving Sustainable Performance through Digital Transformational Leadership Putra, Ida Bagus Udayana; Udayana, Ida Bagus Nyoman; Putra, Ida Bagus Gede Parama; Saputra, Komang Adi Kurniawan
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.v9i2.96151

Abstract

This study examines the impact of digital transformational leadership on organizational agility, employee engagement, innovation capability, and sustainable performance, with a focus on the mediating roles of these variables. The findings aim to provide practical insights for organizational leaders to enhance sustainable performance through effective digital leadership strategies. The research involved 151 employees from manufacturing companies in Central Java and DIY, selected using purposive sampling. Data were collected via a Likert scale questionnaire (1-5) and analyzed using structural equation modeling (SEM) with AMOS. The results indicate that organizational agility and innovation capability significantly and positively influence sustainable performance, highlighting their critical roles in maintaining long-term competitiveness. However, employee engagement did not show a significant direct impact on sustainable performance. Digital transformational leadership was found to indirectly enhance sustainable performance through its positive effects on organizational agility and innovation capability, rather than through a direct relationship. The study underscores the importance of digital transformational leadership in fostering organizational agility and innovation. Leaders should align digital strategies with adaptive organizational cultures to maximize the benefits of digital transformation. Future research should explore additional mediating factors to further elucidate these relationships.
Creativity and Innovation in Indonesia’s Digital Entrepreneurship: Insight from Content Creators and Start-ups Mariah, Mariah; Hernawan, Hernawan
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.v9i2.97829

Abstract

This study investigates the intertwined roles of creativity and innovation in shaping digital entrepreneurship among content creators and local start-ups in Indonesia. Employing a qualitative, exploratory case study approach, the research draws insights from in-depth interviews, observations, and document analysis of five entrepreneurs operating across diverse sectors, including education, fashion, food, agriculture, and technology. The findings reveal that creativity functions as the initial driver of entrepreneurial activity, serving not only as a spark for idea generation but also as a continuous process of experimentation and adaptation to evolving consumer preferences and technological advancements. Innovation, on the other hand, emerges as an adaptive mechanism through which creative ideas are transformed into marketable products, services, and sustainable business models. Digital platforms such as Instagram, TikTok, and YouTube act as crucial enablers, lowering entry barriers, broadening market access, and fostering collaborative ecosystems. However, the study also identifies persistent challenges, including limited managerial capacity, scarce resources, and difficulties in sustaining brand consistency. Furthermore, cultural and social dynamics are found to significantly influence entrepreneurial practices, shaping strategies for creativity, innovation, and audience engagement. By highlighting the gap between individual creativity and structured innovation management, this study emphasizes the importance of systematic approaches to ensure sustainability and scalability of digital ventures. Overall, the research contributes to the literature on digital entrepreneurship by integrating perspectives on creativity, innovation, and cultural context, offering practical implications for policymakers, educators, and ecosystem builders seeking to strengthen Indonesia’s rapidly evolving digital economy.
Policy and Research Trends in Carbon Trading Stock Exchanges for Financial Reporting: A Systematic Review Using Bibliometric Network Analysis Purwanti, Ari; Misdiyono, Misdiyono; Setiawan, Temy
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.v9i2.97833

Abstract

This study presents a comprehensive bibliometric analysis of carbon trading stock exchanges for financial reporting, focusing on the Indonesian market. A total of 331 documents published between 2015 and 2024 were examined using the Biblioshiny tool within the Bibliometrix framework. The research investigates the evolution of key themes, the geographic distribution of publications, and the contributions of leading authors and journals in this field. The findings reveal that carbon trading research has grown steadily, with a marked increase in publications over the last five years, predominantly in academic journals (88%) compared to conference papers (12%). Notably, the United Kingdom has made significant contributions to this research domain, with Zhang Y emerging as a leading researcher. The most influential journals identified include Energy Policy, Sustainability (Switzerland), and the Journal of Cleaner Production. The study also provides a detailed analysis of research trends, showing the increasing prominence of carbon trading, its correlation with financial reporting, and its global impact. This bibliometric review offers valuable insights for scholars and practitioners seeking to understand the development and future directions of carbon trading in financial markets, as well as the evolving collaborative networks between institutions and countries.
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.
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.
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.
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.

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