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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 913 Documents
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Evaluating the Role of the Taxpayer Compliance Committee in Risk-Based Taxpayer Supervision: A Case Study Using Dunn’s Policy Evaluation Framework Mohammad Hadika Satya Hasan; Panggah Tri Wicaksono
International Journal of Social Science and Business Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i1.108167

Abstract

The growing volume of digital economic and cross-border transactions had made manual-based supervision increasingly ineffective. The Directorate General of Taxes (DJP) has responded by implementing Compliance Risk Management (CRM) and Business Intelligence since July 2021, including forming Compliance Committee. However, studies specifically examining the role of Compliance Committee in supporting CRM implementation at the tax office remains limited. To address this gap, this study aimed to evaluate the role of the Taxpayer Compliance Committee at the Jakarta Gambir Dua Tax Office in supporting tax supervision activities using qualitative research with a case study approach. Data were collected through document analysis and in-depth interviews with members of the Compliance Committee and Account Representatives. William Dunn’s (2018) policy evaluation criteria, consisting of effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness, were applied as the evaluation framework. The findings indicated that the Compliance Committee had been effective in encouraging follow-up actions on supervision results, cost-efficient but in need of strengthened time management, adequate in terms of the availability of information resources, equitable in its processes, technically responsive, and appropriate as an instrument of risk-based tax supervision policy. This evaluation contributes to the literature by providing evidence on how Taxpayer Compliance Committee could support the CRM implementation. Practically, it provides actionable insight for strengthening risk-based supervision at the Tax Office level.
The Role of Relationship Values and Trust in Improving Business Relationship Performance Nur Aziz Sugiharto; Bheben Oscar
International Journal of Social Science and Business Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i1.108450

Abstract

Despite the growing interest in relationship marketing, previous studies have shown inconsistent findings and limited integration of how value and trust in relationships jointly influence relationship performance, particularly in the context of emerging markets. This study aims to analyze the determination of value in business relationships by examining the influence of value and trust in relationships on relationship performance. The study involved 360 respondents representing leaders of companies or institutions involved in inter-organizational collaboration in West Java, Indonesia, who were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results of the study revealed three main findings: (1) relationship value has a positive and significant influence on trust formation (β = 0.487; p < 0.001), (2) trust significantly improves relationship performance (β = 0.632; p < 0.001), and (3) relationship value also has a direct impact on relationship performance (β = 0.281; p < 0.01). Furthermore, the findings indicate that both in a way partial or total, the relationship between variables own positive and significant influence. Trust plays an important mediating role in strengthening the relationship between relationship value and relationship performance. This finding strengthens the proposition that valuable business relationships are a function of interaction quality (relationship value), social capital (trust), and performance outcomes. This study provides a theoretical contribution by integrating relational and performance perspectives in a unified model. In the Indonesian business context, practically, these findings suggest that organizations should prioritize building trust and enhancing relationship value to achieve sustainable collaborative performance.
Human Resource Management Practices in Hotel Kitchen Operations: A Qualitative Study Julia Adelina; Yuliana Yuliana; Zulfa Erianti; Indah Muthia Ayuni; Ernawati Ernawati; Rahmiati Rahmiati; Friend Zakharia; Riadi Budiman; Dhani Sudirman
International Journal of Social Science and Business Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i1.108953

Abstract

This study aims to examine HRM practices in hotel kitchen operations, focusing on workforce planning, recruitment and selection, training and development, performance appraisal, compensation, employment relations, and competency management, as well as their implications for operational effectiveness. This study adopts a qualitative research design using semi-structured interviews as the primary data collection method. The interview instrument was validated through expert judgment involving two industry practitioners and three users using the Content Validity Ratio (CVR) procedure, while reliability was ensured through inter-rater reliability testing to confirm consistency in data interpretation. Following instrument refinement, pilot interviews were conducted with six participants one manager, one head chef, and four kitchen employees to assess face validity, improve interview flow, and enhance contextual understanding. Data were analyzed using an interactive thematic analysis model encompassing data reduction, data display, and conclusion drawing. The findings indicate that HRM practices in hotel kitchens are generally implemented in a functional manner and contribute positively to employee competency development, work discipline, and operational efficiency. However, the study also identifies key challenges, including reactive workforce planning during peak periods, inconsistent performance appraisal systems, and perceived compensation inequities when workloads increase. These findings demonstrate that kitchen operational effectiveness is influenced not only by culinary technical skills but also by the integration, alignment, and fairness of HRM practices. This study contributes to the hospitality HRM literature by providing in-depth qualitative insights into back-of-house operations and highlighting the strategic role of HRM in supporting sustainable hotel kitchen performance, while offering practical implications for more systematic and equitable HRM system design.
Sociocultural Factors Influencing Venture Creation among Purdah Women in Nigeria Sikiru Issa Nuhu; Titus A. Umoru; Israel Segun Ogundele
International Journal of Social Science and Business Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i1.109202

Abstract

Venture creation among purdah women in Nigeria remains critically underexplored due to prevailing sociocultural constraints, particularly those rooted in societal norms and ethnic traditions. These women, while possessing entrepreneurial potential, often navigate rigid cultural expectations that hinder active participation in economic ventures. This study examines ‘Sociocultural Factors Influencing Venture Creation among Purdah Women in Nigeria’, with a view to promoting inclusive economic participation and social cohesion. The population was infinite. This is was used since there was no accurate statistical data of the respondents. A sample size of 400 respondents was determined using Taro Yamane’s (1967) formula for infinite population. Stratified random sampling was used to select sample for the quantitative aspect, while 40 purdah women were purposively selected for qualitative aspect. The study instrument achieved a reliability coefficient of 0.89 using Cronbach Alpha. Statistical analyses were conducted using mean, standard deviation, t-tests, and ANOVA. Findings revealed that societal norms exert a strong influence on venture creation (mean = 2.89, SD = 1.06), with traditional gender roles and community expectations often limiting women’s autonomy in business decisions.  This implies that the society in which the purdah resides influences their venture creation decisions. They differ in responses as regards societal norms influence venture creation based on their qualifications (F6,350 = 508.818, P<0.05). Ethnicity, while exerting a lower overall influence (mean = 2.45, SD = 1.00), significantly varied across ethnic groups (F2,354 = 47.097, P<0.05), indicating that cultural interpretations of purdah differ across regions. The study concluded that entrenched social expectations and ethnic interpretations of purdah are key factors inhibiting venture creation among women. Purdah women with entrepreneurship knowledge will contribute immensely to economic development. It was recommended that community-based interventions be tailored to specific ethnic and cultural contexts, while advocacy and sensitization efforts challenge restrictive gender norms.
Digital Governance Technologies for Fiscal Transfer Accountability: A Systematic Review Fitriany Farhas; Widya Setiabudi Sumadinata; Febriyanto Febriyanto
International Journal of Social Science and Business Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i1.111847

Abstract

Fiscal decentralization confronts persistent challenges of corruption, fund misallocation, and accountability gaps in intergovernmental transfers. Digital governance technologies offer transformative potential; however, evidence regarding their effectiveness remains fragmented and has yet to be systematically synthesized. This study conducts a systematic literature review following the PRISMA 2020 guidelines with a TCCM (Theory–Context–Characteristics–Methodology) analytical framework to address how digital governance technologies enhance transparency and accountability in intergovernmental fiscal transfer systems. The review covers studies published between 2014 and 2025, retrieved from Scopus and Web of Science (WoS). Searches across these databases yielded 22 final articles from an initial pool of 182 records. All included studies reported positive impacts on fiscal transparency; however, this pattern may reflect potential publication bias. While e‑governance platforms, FMIS, and digital audit systems emerged as the dominant instruments, their effectiveness remains contingent upon institutional ecosystem factors such as human resource capacity, regulatory frameworks, political commitment, and organizational culture affirming that digital technologies represent a necessary but not sufficient condition. This study identifies significant theoretical gaps in Principal–Agent Theory and Technology Adoption Theories, a paradigmatic shift from reactive to preventive control, conflict settings as a new frontier, and the risk of the digital divide as a reproduction of inequality. Importantly, this study is the first to systematically map digital governance technologies specifically within intergovernmental fiscal transfer accountability using the TCCM (Theory–Context–Characteristics–Methodology) framework. These findings provide an evidence‑based foundation for policy development and future research agendas.
The Mediating Role of Business Development Competence in the Relationship Between Formal and Non-Formal Entrepreneurship Education on MSMEs Performance in Makassar, Indonesia Bahrul ulum Ilham; Badaruddin; Mariah; Sugeng Susanto
International Journal of Social Science and Business Vol. 10 No. 2 (2026): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i2.111903

Abstract

This study aims to analyze the influence of formal and non-formal entrepreneurship education on business performance, with business development competence as a mediating variable. The research was conducted with 100 MSME entrepreneurs in Makassar City, Indonesia, using a quantitative approach through surveys and Structural Equation Modeling-Partial Least Squares (SEM-PLS) data analysis. The results indicate that formal education has a significant effect on business development competence (β = 0.295; p < 0.05) but does not directly affect business performance (β = -0.008; p > 0.05). In contrast, non-formal education positively affects both business development competence (β = 0.263; p < 0.05) and business performance directly (β = 0.176; p < 0.05). Business development competence serves as a significant mediator between both formal and non-formal education and business performance, with mediation effects of β = 0.169 and β = 0.151, respectively. These findings underscore the critical synergy between formal education and non-formal training in building entrepreneurial competencies that enhance business outcomes. This study extends competence-based entrepreneurship theory by demonstrating that formal entrepreneurship education influences MSMEs' performance only through competence accumulation. At the same time, non-formal training operates through both direct and indirect pathways. By disentangling these learning modalities, the findings challenge the assumption of a universal education–performance link and offer new empirical insights from an emerging economy context. The study contributes to the theoretical discourse on entrepreneurial learning and offers practical recommendations for policymakers and educational institutions to design more integrative and application-oriented entrepreneurship programs.
Marketing Through Play: Integrating Gamification and User Experience to Drive E-Commerce Engagement and Loyalty Raditha Hapsari; Ananda Sabil Hussein; Noor Awanis Muslim; Thitiya Thongkern
International Journal of Social Science and Business Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i4.73823

Abstract

The development of cutting-edge era forces market attractiveness and competitiveness worldwide. The recovery from the Covid-19 pandemic has triggered changes in the workplace environment and people's shopping behavior. This study examined the structural relationship between factors affecting customer loyalty, engagement, and experience through technology adoption. This study aims to investigate the structural relationships among perceived ease of use, gamification, user experience, customer engagement, customer enjoyment, and customer loyalty in the context of e-commerce. The novelty of this study lies in integrating the UX–Loyalty and Gamification–Engagement models within TAM to reveal both functional and hedonic pathways to customer loyalty in e-commerce. Grounded in technology adoption and customer engagement theories, the study employs PLS-SEM to test how gamification and ease of use shape user experience, which in turn drives engagement, enjoyment, and loyalty. The results of this study indicate that user experience, customer engagement, and enjoyment significantly predict customer loyalty. Surprisingly, this research showed that experience has no significant effect on customer loyalty. Furthermore, this study could enlarge the literature review about customer loyalty.
The Effect of Environmental Awareness, Green Competitive Advantage, and Green Habbit on Business Performance with Generic Strategy as Moderation Sistya Rachmawati; Etty Murwaningsari; Suyono Suyono; Mazzlida Mat Deli
International Journal of Social Science and Business Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i4.94371

Abstract

The research objectives are to analyze (1) The effect of environmental awareness, green competitive advantage, and green habbit on business performance. (2) Generic strategy moderates the effect of environmental awareness, green competitive advantage, and green habbit on business performance. This research method is carried out by taking secondary data, namely consumer non-cyclical sector companies listed on the Indonesia Stock Exchange, according to purposive sampling criteria during the 2021-2023 period so that the total sample is 249 observations using moderated regression analysis. This study employs a quantitative approach with panel data analysis using EViews software. The results showed that environmental awareness does not affect business performance, green competitive advantage has a positive effect on business performance, green habbit has a positive effect on business performance, green strategy does not strengthen the effect of environmental awareness, green competitive advantage and green habbit on business performance, so the moderating variable, namely green strategy, is included in the predictor moderator variable category. The control size variable does not affect business performance, while leverage influences business performance.
The Moderating Effect of Gender Diversity on the ESG and Financial Performance: Evidence from Indonesia Rahmi Syafitri; Noorlailie Soewarno
International Journal of Social Science and Business Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i4.96035

Abstract

This study examines whether board diversity moderates the impact of ESG on firm performance. The method used in this study is a quantitative approach using moderation regression analysis (MRA). This study uses databases from Bloomberg and Osiris to analyze the impact of ESG practices and gender diversity on firm performance. The sample of this study was 89 public companies in Indonesia during 2015-2023. The results show that ESG practices have a significant positive impact on company performance, increasing stakeholder trust and contributing to sustainable growth. Companies with high ESG scores are also more resilient in facing environmental and social risks. This study also found that gender diversity on the board of directors strengthens the relationship between ESG and company performance. Female representation on the board of directors can improve decision-making dynamics, encourage innovation, and enhance compliance with stricter sustainability standards. Therefore, companies with better gender diversity on their boards of directors are more likely to achieve optimal performance through more effective implementation of ESG policies. This research offers novelty by demonstrating that gender diversity on boards acts as a reinforcing mechanism that enhances the effectiveness of ESG practices on firm performance. This study differs from previous literature by integrating ESG and gender diversity into a single analytical framework to explain firm value creation and sustainability.
Why do Tourist Attractions and Service Quality Mediated by Visitor Satisfaction Influence the Interest in Revisiting Kum-Kum Tourism in Palangka Raya? Vivy Kristinae; Meitiana Meitiana; Rian Sidiq Prakoso; Citra Sihombing; Ni Luh Wayan Sayang Telagawathi
International Journal of Social Science and Business Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i4.102262

Abstract

This study aims to examine the effect of tourist attractions and service quality on revisit intention, with visitor satisfaction as a mediating variable, at Kum Kum Tourism Park, Palangka Raya. The study is motivated by inconsistent findings in previous tourism studies regarding whether tourist attractions directly influence revisit intention and by the managerial need to improve destination sustainability through repeat visitation. A quantitative associative approach was applied using a survey of 100 visitors selected through accidental sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tourist attractions and service quality have a positive and significant effect on visitor satisfaction. Visitor satisfaction significantly influences revisit intention. Tourist attractions and service quality also directly and significantly affect revisit intention. Furthermore, visitor satisfaction partially mediates the influence of tourist attractions and service quality on revisit intention. These findings confirm the central role of satisfaction in transforming attraction and service performance into repeat visit behavior. This study contributes to tourism marketing literature by clarifying the inconsistent relationship between tourist attractions and revisit intention through a mediating mechanism. Practically, the findings highlight the importance of improving service quality, facility maintenance, environmental cleanliness, and interactive attractions to enhance visitor satisfaction and strengthen revisit intention at Kum Kum Tourism Park.

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