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Jurnal Sains Sosio Humaniora
Published by Universitas Jambi
ISSN : 25801244     EISSN : 25802305     DOI : -
Core Subject : Humanities, Education, Art, Social,
Arts Humanities Education Social Sciences
Jurnal Sains Sosio Humaniora (JJSH) |E-ISSN: 2580-2305|P-ISSN: 2580-1244|is an open-access published by Research institutions and community service (LPPM), Universitas Jambi, Indonesia. receives research-based and conceptual articles in the fields of humanities and social science which have not been previously published, nor is it under review or consideration for a book chapter or journal publication elsewhere.
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Articles 510 Documents
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Implementation of Gender Mainstreaming (PUG) through Gender-Responsive Planning and Budgeting (PPRG) in Medan City Daulay, Mutiara; Siahaan, Asima Yanty Sylvania
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.57182

Abstract

Gender mainstreaming (GM) through Gender-Responsive Planning and Budgeting (GRPB) is a strategic policy instrument for promoting gender equality in regional development, including in Medan City, Indonesia. This study examines the implementation of GM through GRPB in Medan City using a descriptive qualitative approach. Data were collected through observations, in-depth interviews, documentation, and literature review at the Department of Women’s Empowerment, Child Protection, Community Empowerment, Population Control, and Family Planning (DP3APMPPKB) of Medan City. Informants included officials responsible for gender mainstreaming, program formulation, and regional planning. Data were analyzed using Edwards III’s policy implementation framework, focusing on communication, resources, implementers’ disposition, and bureaucratic structure. The findings indicate that GRPB has been integrated into the planning process across regional government agencies by incorporating evaluations of previous gender-related programs. However, implementation remains constrained by limited communication following budget adjustments, insufficient financial and infrastructural resources, varying levels of commitment among implementers, and the incomplete establishment of the Gender Mainstreaming Focal Point, which weakens coordination and institutional accountability. These challenges reduce the effectiveness of GRPB in achieving gender equality objectives. The study concludes that strengthening regulatory support, enhancing institutional capacity, improving inter-agency coordination, and ensuring sustained political commitment are essential for optimizing GRPB implementation and advancing gender-responsive development in Medan City.
The Impact of Sharia Compliance on Islamic Bank Customer Loyalty: A Systematic Literature Review Marlius, Doni; Dwita, Vidyarini; Abror, Abror; Wardi, Yunia
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.57332

Abstract

This study aims to analyze the development of literature on sharia compliance in relation to Islamic bank customer loyalty, identify the influence of sharia compliance on customer loyalty, evaluate differences in research findings across various geographical and cultural contexts, examine the interaction of sharia compliance with contemporary factors such as digital transformation, and identify research gaps and future research agendas. The study employs a Systematic Literature Review (SLR) approach guided by PRISMA. Bibliometric analysis was conducted using VOSviewer software to map the development of research themes, conceptual relationships, and trends related to sharia compliance and Islamic bank customer loyalty. The synthesis results indicate that sharia compliance literature has evolved from a normative approach to a strategic perspective, positioning sharia compliance as a source of competitive advantage and a driver of long-term customer relationships. Sharia compliance has been shown to positively influence Islamic bank customer loyalty, although its effect is not always direct and is often mediated by factors such as trust, satisfaction, service quality, and customer experience. Furthermore, differences in findings were observed across geographical and cultural contexts, with countries of high religiosity tending to regard sharia compliance as a primary determinant of loyalty. This study also identifies research gaps, including the dominance of adoption-focused studies over long-term loyalty, limited exploration of sharia governance, and the scarcity of research in the Indonesian context and the digital era.
Digital Transformation, Sustainability Strategy and Performance in Indonesian Energy Firms Hermawan, Siti Nur Azizah Putri; Choiriah, Siti
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.57639

Abstract

The growth of Indonesia’s manufacturing sector slowed from 5.33% (Q1 2023) to 4.62% (Q2 2023). In this condition, sustainability performance emerges as a crucial indicator reflecting the firm’s capability in maintain social and environmental responsibility while minimizing potential long-term risks. This research seeks to analyze the effect digital transformation and sustainability strategy affect sustainability performance, with sustainability commitment positioned as a moderating construct. The research population includes 83 firms within the sector registered on the IDX between 2020 and 2023. The sampling method used purposive sampling, resulting in 43 companies that met the criteria, with 172 observations over four years. The dataset was sourced obtained from annual and sustainability reports, and analyzed using Moderated Regression Analysis with panel data through EViews12 software. The findings show that both digital transformation and sustainability strategy exert a positive and empirically significant effect sustainability performance. Still, sustainability commitment does not serve as a moderating in the digital transformation–sustainability performance relationship, but it does moderate association between sustainability strategy and sustainability performance outcomes.
The Influence of Brand Image, Perceived Value and Brand Trust on Repurchase Intention of Pinkflash Product on Shopee E-Commerce Saharani, Yannira Elda; Zawawi, Zawawi; Mandasari, Virginia
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58169

Abstract

This study aims to analyze the influence of Brand Image, Perceived Value, and Brand Trust on the Repurchase Intention of Pinkflash products on the Shopee e-commerce platform. This research is motivated by the phenomenon of increasing e-commerce use for purchasing cosmetic products, as well as the issue of BPOM withdrawing the distribution permits for several Pinkflash products, which could potentially affect consumer perception and trust. The study uses a quantitative approach with data collected through questionnaires distributed to female consumers aged 17–30 who actively use Shopee and have previously repurchased Pinkflash products. The sample size in this study is 112 respondents, with a purposive sampling technique. The data analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS application. The results show that Brand Image has a negative and significant effect. This shows that Pinkflash's image as a girly and trendy cosmetic product, with attractive packaging and affordable prices, hasn't fully been able to boost consumers' interest in repurchasing. Meanwhile, Perceived Value has a positive and significant effect on Repurchase Intention, which means the higher the perceived benefits, quality, comfort of use, and price appropriateness, the higher the tendency to repurchase. In addition, Brand Trust also has a positive and significant effect on Repurchase Intention, indicating that consumers' trust in Pinkflash's transparency, responsibility, and product safety can encourage them to repurchase.
Strategic Strategic Digital Content and Brand Trust in Increasing Investment Interest in Futures Products at PT. Valbury Asia Futures Surabaya Wardani, Putri Ayuning; Zawawi
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58228

Abstract

The rapid advancement of digital technology has transformed the way investment companies communicate with potential investors through various digital platforms. In the futures investment industry, effective digital communication and public trust have become essential factors in attracting investment interest. Strategic digital content enables companies to deliver relevant and engaging information, while brand trust strengthens public confidence in investment services. This study aims to analyze the influence of strategic digital content and brand trust on investment interest in futures products at PT. Valbury Asia Futures Surabaya. This research employed a quantitative approach using a survey method involving 90 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The findings indicate that both strategic digital content and brand trust positively influence investment interest in futures products. The study concludes that companies can enhance public investment interest by developing effective digital content strategies while maintaining strong brand trust. These findings provide practical implications for investment companies in designing digital marketing strategies that encourage greater public participation in futures investment.
The Effect of Sensory Marketing on Roti’O Consumers’ Purchase Decisions at Surabaya City Train Lathifah, Aisyatul; Andarini, Sonja
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58233

Abstract

Fierce competition in the bread industry has prompted companies to implement sensory-based marketing strategies to influence consumer purchasing decisions. This study aims to analyze the influence of sensory-based marketing which includes aroma, taste, and visual on purchasing decisions for Roti’O products. The method used in this study was a quantitative approach involving a survey in which questionnaires were distributed to 196 respondents who had previously purchased Roti’O products at the Gubeng Station, Pasarturi Station, and Wonokromo Station outlets in Surabaya. Sampling was conducted using purposive sampling, while data analysis was performed using multiple linear regression analysis with IBM SPSS Statistics 27. The results indicate that, overall, aroma, taste, and visual elements have a significant influence on purchasing decisions. Individually, the aroma and taste variables have a positive and significant influence on purchasing decisions, whereas the visual variable does not have a significant influence on purchasing decisions. The coefficient of determination (R²) value of 0.517 indicates that 51.7% of purchasing decisions can be explained by the aroma, taste, and visual variables, while the remaining 48.3% are influenced by other variables outside the scope of this study. This means that aroma and taste are the main variables influencing consumers’ purchasing decisions regarding Roti’O products, while visual has not yet become a major factor in driving purchasing decisions.
Internal Control over Accounts Receivable to Mitigate Client Payment Delays in a Creative Agency Hafidzoh, Siti; Suhartati, Titi
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58300

Abstract

Payment delays in accounts receivable pose a significant challenge for creative service companies due to their impact on business operations. This study aims to identify the factors contributing to accounts receivable payment delays and evaluate the implementation of internal control based on the COSO Framework at Senyawa Agency. This qualitative case study employed semi-structured interviews, non-participant observation, and document analysis. The findings indicate that payment delays are influenced by both internal and external factors, with internal factors playing a more significant role due to weaknesses in Risk Assessment, Control Activities, and Monitoring. The absence of credit background checks, creditworthiness assessments, standardized collection procedures, and periodic receivables monitoring reduces the effectiveness of internal control in preventing payment delays. These findings suggest that strengthening preventive internal control based on the COSO Framework can enhance receivables management and reduce payment delay risks in creative service companies.
Gen Z: The Interaction Between Accounting Understanding and Factors Influencing AI Adoption in Accounting Software Hakim, Muhammad Haekal Fadhillah; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58369

Abstract

This study examines the effects of accounting digitalization, prospective accountants' technology readiness, and financial reporting accuracy on the adoption of Artificial Intelligence (AI) in accounting software, with accounting understanding positioned as a moderating variable. The study was motivated by inconsistent findings in prior research regarding the technological and individual factors that drive AI adoption among accounting students, and by the absence of an integrated model linking digitalization, readiness, information quality, and accounting competence. A quantitative survey method was employed, collecting primary data through a structured Likert-scale questionnaire distributed to 400 active accounting students from five higher-education institutions in Tegal City, Indonesia, selected through purposive sampling based on the Slovin formula. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that accounting digitalization, technology readiness, and financial reporting accuracy each have a positive and significant effect on AI adoption. Accounting understanding was found to significantly moderate the relationship between accounting digitalization and AI adoption, although in a negative (weakening) direction, while it did not significantly moderate the relationships between technology readiness or financial reporting accuracy and AI adoption. These findings extend the Technology Acceptance Model by clarifying the boundary conditions under which accounting competence shapes technology adoption behavior among future accountants, and offer practical implications for accounting curriculum development and accounting-software design.
The Effect of Tax Fairness Perception, Tax Knowledge, and Tax Ease on Taxpayer Compliance with Religiosity Attitude as a Moderating Variable: A Case Study of MSME Taxpayers in Tegal City Rizki, Amelia ana; Indriasih, Dewi; Mubarok, Abdulloh
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58371

Abstract

Indonesia's tax revenue depends heavily on the compliance of Micro, Small, and Medium Enterprises (MSMEs), yet the growth of MSMEs in Tegal City has not been matched by a stable rate of tax reporting compliance. This study examines the effect of tax fairness perception, tax knowledge, and tax ease on MSME taxpayer compliance, and tests whether religiosity attitude moderates these relationships. A quantitative approach was applied to 400 MSME taxpayers registered at KPP Pratama Tegal, selected through purposive sampling using the Slovin formula. Data were collected through structured questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that tax fairness perception, tax knowledge, and tax ease each have a significant positive effect on taxpayer compliance, jointly explaining 36.5 percent of its variance. However, religiosity attitude does not significantly moderate any of the three relationships, indicating that the moderated model's explanatory power only marginally increases to 39.8 percent and that the interaction terms remain statistically insignificant. These findings suggest that structural and cognitive factors, namely fairness, knowledge, and administrative ease, are more decisive in shaping MSME tax compliance than internalized religious values. The study recommends that tax authorities continue to simplify administrative procedures and strengthen taxpayer education rather than relying on religiosity-based appeals to improve compliance.
Upholding a Code Not Their Own: Non-Muslim Minority Leadership in the Internalization of Islamic Organizational Culture Rizkia, Fadila Nur; Setianti, Yanti; Nugraha, Aat Ruchiat
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58824

Abstract

Studies of Islamic work culture generally assume that religious values are best transmitted by leaders sharing the majority's faith. This ethnographic study questions this assumption by examining PT X, a sharia-oriented startup where a Christian Chief Operating Officer (COO) models and enforces Manhaj Salaf principles. Using NVivo-assisted analysis integrating Hymes, Philipsen, and Schein, we investigate how this minority leader communicates and internalizes a majority-religion code. Findings reveal that to navigate a tense environment marked by collective employee silence and harsh CEO directives, the COO employs a protective communication strategy. He acts as a structural "brake pedal," softening top-down messages and migrating reprimands to private channels to preserve employees' communal social faces. Crucially, the COO internalizes the Islamic code through deliberate functional reasoning such as reframing prayer as focus renewal rather than dogmatic compliance. This functionally driven internalization expands Philipsen’s fourth proposition: identity difference forecloses automatic meaning-making, compelling deeper, deliberative engagement with a speech code. Ultimately, cross-faith value internalization depends on functional alignment and consistent leadership behavior, rather than solely on shared religious identity.

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