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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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A Proposed Implementation of Final Income Tax on Cashback Sekar Mayangsari; Hidayanti, Winda; Estiani, Oktaviasari Wanitaningrum
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.v9i2.101890

Abstract

This research aims to evaluate the imposition of income tax (Pajak Penghasilan—PPh) on cashback transactions based on the hard-to-tax theory, and explore the implementation of final income tax (Pajak Penghasilan Final—PPh final) as an alternative taxation mechanism for cashback transactions, aligned with basic taxation principles and the hard-to-tax theory. A qualitative case study design was employed. This involved in-depth interviews with an Account Representative from the Directorate General of Taxes, a taxation academic, and several active e-commerce users. The findings confirm that cashback transactions fall within the hard-to-tax (HTT) sector, thereby justifying the proposal of a final income tax as a more administratively feasible and equitable solution. To ensure fairness in tax collection, it is important to consider taxpayers’ payment capacity, applicable tax rates, and the involvement of third parties—such as platforms—in tax withholding responsibilities. As a reference, the study benchmarks the application of final income tax on lottery prizes, while proposing necessary contextual adjustments for the digital economy. The recommended policy is expected to safeguard potential state revenue from cashback incentives without disrupting the continued growth of Indonesia’s e-commerce sector or its broader digital economy ecosystem.
Assessment of Financial Performance Using Financial Statement Analysis: Evidence from PT Astra Internasional Tbk Anglina, Eva Rianty; Maduwu, Wilhelmus; Edward Alezandro Lbn. Raja
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.v9i2.102175

Abstract

This study addresses a critical gap in understanding the long-term impact of the COVID-19 pandemic on the financial strategies of large corporations in Indonesia. This research aims to analyze the financial performance of PT Astra Internasional Tbk during the period 2020–2024 through a financial statement analysis approach. The main focus of the research is directed at the use of financial ratios, such as liquidity, solvency, activity, and profitability ratios, to obtain a comprehensive picture of the company's financial condition. The research method used is a case study with a quantitative descriptive approach, which processes secondary data in the form of the company's annual financial statements. The results of the analysis show that there are dynamics of financial performance influenced by macroeconomic conditions, the COVID-19 pandemic, and the national economic recovery in the following period. The liquidity and solvency ratio shows the company's ability to maintain financial stability, while the profitability ratio emphasizes the efficiency of management in generating profits. On the other hand, fluctuations in activity ratios indicate challenges in optimizing asset utilization. Overall, PT Astra Internasional Tbk managed to maintain a relatively stable financial performance with a positive growth trend at the end of the analysis period. These findings confirm that the analysis of financial statements is an important instrument in assessing the financial health of the company, as well as providing strategic information for investors, creditors, and management in decision-making.
Implementation of EMKM Accounting Standards and Its Determinants in Improving MSME Financial Performance Kuntari, Yeni; Purwantini, Cornelio; Aditya, Elma Muncar; Nuristya, Emmarani
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.v9i1.93597

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic resilience, particularly during crises such as the 1997 recession and the COVID-19 pandemic. However, the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) remains limited despite its importance in improving financial transparency and sustainability. Previous studies show inconsistent findings regarding the influence of MSME actors’ perceptions and accounting understanding on the adoption of SAK EMKM, revealing a research gap in local contexts such as Sembungharjo Village, Semarang City. This study aims to examine the effect of MSME actors’ perceptions and accounting understanding on the implementation of SAK EMKM. Using a quantitative approach, data were collected from 90 MSME respondents through questionnaires and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests confirmed that the data met statistical requirements. The findings show that both the perception of MSME actors and accounting understanding have positive and significant effects on the implementation of SAK EMKM. This suggests that enhancing MSME actors’ understanding and perception of accounting standards can improve compliance with SAK EMKM and financial reporting quality. The study highlights the need for continuous socialization and training to strengthen MSMEs’ financial literacy and promote sustainable business practices.
The Effect of Service Quality and Digital Marketing on Consumer Loyalty through Consumer Satisfaction as a Mediation Variable at PT Pos Indonesia, Yogyakarta City Kusuma, Chusnu Syarifa Diah; Hariansyah, Mochammad Aditya; Putra, Ijai Pratama
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.v9i1.99163

Abstract

This study aims to evaluate the impact of service quality and digital marketing on consumer loyalty at PT Pos Indonesia, Yogyakarta, with a focus on understanding how customer satisfaction mediates these relationships. The context of this research is particularly relevant in light of the company’s recent decline in market share and its attempts to adapt to a rapidly changing competitive environment in the expedition industry.  A quantitative approach with a causal design was employed. Data were collected through an online questionnaire from 155 respondents who had used PT Pos Indonesia's services. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) was used to test the hypotheses and analyze the relationships between service quality, digital marketing, customer satisfaction, and consumer loyalty. The analysis revealed that service quality has a significant positive effect on both customer satisfaction and loyalty. Customer satisfaction was found to mediate the relationship between service quality and loyalty. In contrast, digital marketing showed a negative but near-significant effect on consumer loyalty and had no significant impact on customer satisfaction. The mediating effect of customer satisfaction on the relationship between digital marketing and loyalty was not significant.  This study highlights the critical role of service quality in enhancing customer loyalty, both directly and indirectly through customer satisfaction. Companies, particularly PT Pos Indonesia, should focus on improving service quality as it significantly influences consumer loyalty. Digital marketing strategies, however, need reevaluation, as they do not seem to align with customer expectations and have not proven effective in fostering loyalty. The study’s findings suggest that companies should prioritize service quality improvements and adopt a more targeted, customer-oriented digital marketing approach. Future research could expand on these findings by exploring the impact of external factors or conducting comparative analyses with competitors in the expedition industry.
Mergers and Acquisitions: Lessons Learned from Indonesia's State-Owned Enterprises Sudaryono; Hakim , Dedi Budiman; Manurung, Adler Haymans; Asikin, Zenal
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.v9i2.93976

Abstract

This study examines the impact of mergers and acquisitions on the financial performance of Indonesia’s state-owned enterprises, specifically in terms of Return on Assets (ROA), Return on Equity (ROE), and the Price-to-Earnings (P/E) Ratio. To test the hypothesis, the research incorporates fundamental factors such as Revenue, Current Ratio, and Debt-to-Equity Ratio, alongside external influences like Exchange Rate, Oil Price, and the COVID-19 pandemic. Mergers and acquisitions are considered moderating factors in this relationship. This study employs a Panel Data Regression Model using Generalized Least Squares (GLS) for initial estimates, followed by Ordinary Least Squares (OLS) to further refine the analysis. The data is sourced from 132 publicly listed Indonesia's state-owned enterprises on the Indonesia Stock Exchange, covering the period from 2010 to 2021. The study shows that Revenue significantly affects ROA, ROE, and P/E Ratio, while the Debt-to-Equity Ratio impacts ROA and P/E Ratio. Among external factors, the exchange rate influences both ROA and ROE. The analysis reveals that mergers and acquisitions lead to notable changes in financial performance, particularly in the P/E Ratio, where Revenue and Debt-to-Equity Ratio have a stronger effect. Additionally, when combined with the Current Ratio, mergers and acquisitions enhance their impact on ROA, ROE, and P/E Ratio. These findings suggest that holding policies improve operational efficiency in Indonesia’s state-owned enterprises and that investors benefit from potential capital gains following merger announcements. However, while the holding policy shows positive results, further governance improvements are needed for long-term success.
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.
Enhancing SOE Performance in Indonesia: The Role of Governance and Internal Control Alipudin, Asep; Rahmi, Amelia
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.v9i2.101197

Abstract

State-Owned Enterprises (SOEs) in Indonesia play a crucial role in the nation's economic development. While some SOEs have achieved significant profitability and operational efficiency, others face challenges such as governance issues and financial inefficiencies. This study examines the impact of corporate governance and internal control systems on the performance of SOEs, focusing on both financial and non-financial outcomes. Data were collected through surveys distributed to top management across 29 SOEs, with a total of 290 responses. The results suggest that both corporate governance and internal controls positively influence firm performance, with corporate governance having a slightly stronger impact. This finding emphasizes the importance of transparent and accountable governance structures in achieving long-term sustainability and operational effectiveness. The study also highlights the role of internal controls in mitigating risks, improving efficiency, and ensuring regulatory compliance to improve SOEs’ performance. The research underscores the need for continuous enhancement of both corporate governance and internal control frameworks to improve SOE performance. The findings offer a better understanding of how these systems may interact to influence performance and provide insights that could inform future reforms aimed at strengthening SOEs in Indonesia. Future research should further explore the dynamic relationship between these governance factors and other organizational elements to offer a comprehensive understanding of SOE performance.
The Effect of Financial Performance on BPRs Profitability with Financing to Deposit Ratio as Mediation Variables Samosir, Hendrik ES; Rawati, Mesis; Amin, Al; Nugroho, Agung; Widjanarko, Widjanarko; Sanadi, Edwin Aldrin W.
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.v9i2.101326

Abstract

The company's financial performance reflects its work plan achievements and can indicate its overall health.  This study estimates operating costs, operating income, and profitability with the FDR financing to deposit ratio as a mediating variable that indirectly or directly affects profitability proxied by return on assets ROA in BPRS for the 2015-2023 period.  This research is a confirmatory study with a quantitative approach. The data in this study are secondary data obtained from BPRS in the form of annual reports, which are taken quarterly and collected through the official website. Based on the study's results, the path coefficient is partially positive, with a value of 0.72 and a p-value of 0.01 > 0.05. BOPO has a positive and significant effect on ROA, with an influence of 67%. BOPO has a positive and considerable influence on FDR, with an impact of 89%. FDR has a positive and significant effect on Return on Assets ROA with an impact of 35%. Simultaneously, BOPO and FDR affect ROA with an R-squared of 0.669, indicating that the contribution of the influence of BOPO (X) variables and FDR Financing to Deposit Ratio (Z) on Profitability (Return on Assets) is 66.9% and other variables outside the research model and errors influence the remaining 33.1%. The Financing to Deposit Ratio of 0.117 with a P-value of 0.232 greater than 0.05 shows that the Financing to Deposit Ratio cannot mediate the relationship between BOPO and Return on Asset ROA. Implications for Future Research. This study highlights the mediating role of the Financing to Deposit Ratio (FDR) in linking financial performance with BPR profitability. Future research could extend this framework by incorporating additional mediating or moderating variables, such as credit risk, liquidity risk, or governance practices, to capture a more holistic view of profitability drivers. For practitioners, the findings underscore that profitability in BPR is not solely determined by financial performance indicators such as ROA or BOPO, but is also significantly influenced by the efficiency of channeling deposits into financing activities, as captured by FDR.

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