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Journal of Humanities and Social Studies
Published by Universitas Pakuan
ISSN : 2598117X     EISSN : 2598120X     DOI : https://doi.org/10.33751/jhss
Core Subject : Economy, Humanities, Education, Art, Social,
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Journal of Humanities and Social Studies is an academic journal that publishes scientific papers in the field of humanities and social studies. This journal is published two times a year (March and September) by Lembaga Penelitian dan Pengabdian Pada Masyarakat, Universitas Pakuan Bogor since 2017. The scope of journal are: humanities; Social studies; Management; Education; Teaching; Learning
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Articles 1,292 Documents
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Marketing Digital And Social Media Improve Content Quality And Implicate The Performance Of ayobandung.Com Zulfikar, Taufik; Yudha, Firman Mighty; Kosasih, Kosasih
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.9379

Abstract

In the current digital era, the performance of an application can determine the success of a company in competition. The better the performance of an application it will create a competitive advantage or stronger competitiveness. Companies that dominate the market will be guaranteed their survival. Ayobandung.com is a news channel website that uses social media and digital marketing through quality content to improve performance. The purpose of this study is to examine the influence of social media and digital marketing on content quality which has implications for performance. Quantitative methods are used in this study using path analysis as an analytical tool. A sample of 100 people who are viewers. The results of the study show that digital marketing and social media have an influence on content quality both partially and together, digital marketing and content quality have an influence on performance, while social media has no effect on performance.
Analysis Of The Causes Of Unachieved Realization Of Potential Revenue Bogor City ASN Professional Zakat (Case Study Of The Amil Zakat Agency Of Bogor City) Sulaeman, Cece; Ayuniyyah, Qurroh; Juwaeni, Ahmad
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.7541

Abstract

Zakat is the third pillar of Islam for Muslims who have tremendous potential to implement community economic activities, especially for the poor. Zakat is also an instrument of income distribution that plays a role in the development of the welfare of the people. One of the zakat that we often hear is professional zakat or income zakat. professional zakat of ASN Bogor City has great potential, but the realization professional zakat of ASN Bogor City collection carried out by BAZNAS Bogor City has not been maximized. This study aims to analyze what is the cause of the non-achievement of revenue realization of the potential zakat of the ASN profession in the City of Bogor and what strategies are used to increase the acceptance of zakat for the profession of ASN in the City of Bogor. This research uses a qualitative methodology with a case study approach. The data sources used are primary data sources, data taken directly from informants consisting of BAZNAS Bogor City administrators, Bogor City Regional Government and ASN Bogor City. Data collection techniques were carried out by means of observation, direct interviews with the Bogor City Amil Zakat Agency as zakat manager, Bogor City Government as regulator and ASN Bogor City as muzakki. Secondary data sources are obtained from literature and documentation that support this discussion, such as books, papers, articles and so on. The results of this study conclude that the cause of the failure to achieve the realization of the potential for professional zakat receipts for ASN Bogor City is that there are several government agencies that have the largest potential for professional zakat but do not carry out the mandate of Bogor Mayor Regulation Number 118 of 2020, the low trust of ASN Bogor City towards BAZNAS Bogor City and what strategy will be carried out by the BAZNAS Bogor City to increase the collection of professional zakat funds for the Bogor City ASN profession.
Integration Of Environmental Education (Green Moral) Through The Learning Of Islamic Religion Education In School Marwiji, Muh. Hasan; Wahyudin, Wahyudin; Setiono, Joko; Ruswandi, Uus
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.9566

Abstract

The environment should be a support for the continuity of human life damaged due to exploitation by humans to meet their needs. The environment is treated well with full collective responsibility involving every individual and society. Realizing the importance of this, deep world of education is known green education, green school, and eco-green which an effort is to form a generation of environmental conservationists, extinct and maintained in a sustainable manner for future generations. This study aims to obtain valid and complete information regarding the integration of environmental education with PAI learning in schools. The method used is a qualitative method by applying literature study. The results of the study state that Islamic religious education can be integrated with environmental education which leads to green morals, namely building a positive relationship between all school members and the natural environment based on values. Ecological value education through religion needs to be considered by environmentalists. In solving environmental problems not only on materialists (hardware), and software, namely through religion is also needed, planting values to form culture green is often overlooked. Education Integration Green moral through PAI learning can be done in intra curricular, extracurricular, and non-curricular activities.
The Influence Of Managerial Ownership, Independent Commissioners, Audit Committee, Non-Performing Loans (Npl) And Loan To Deposit Ratio (Ldr) On Bank Financial Performance Muhamad Muslih; Divna Putri Kusuma
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8279

Abstract

Company performance in the financial sector is a capability of a business institution to manage and supervise resources where the decrease and increase is given the impact of various indicators, for example financial risk and office management. This research is gonna explain managerial ownership, audit committees, independent commissioners, NPL or Non-Performing Loans and the Leon to Deposit Ratio or LDR which have an impact on increasing and decreasing ROA performance. The data collection here is data from the IDX or the Indonesia Stock Exchange regarding Subsector companies in 2017-2021 and the technique is purposive random sampling.  The results of the data are 15 sample companies in the banking subsector.  The results of this study are managerial ownership, independent commissioners, audit committees, Non-Performing Loom (NPL) and Loan to Deposit Ratio (LDR) simultaneously affect the bank's financial performance.  Partially, the impact that is limited to the audit committee only on the bank's financial performance while independent commissioners and managerial ownership, NPL and LDR have no impact on the bank's financial performance.
The Leadership Of The Head Of The Study Program In Efforts To Improve Lecturer Performance Sopian, Adi; S, Usanto; Sauri, R. Supyan
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3..9452

Abstract

Higher education is a critical sector in the advancement of a nation, and the caliber of instruction provided within this domain is predominantly dictated by the effectiveness of lecturers. Enhancing the performance of lecturers has the potential to elevate both the standard of education and instruction. In order for educational institutions to attain commendable benchmarks for performance and eligibility, they must be guided by a Head of Study Program who possesses thorough expertise in the field of leadership. Data for this study were collected via direct interviews with the Head of the Study Program and indirect and direct observation. The findings of this study indicate that the Head of the Business Study Program at Swadarma Institute of Technology has implemented various strategies to enhance lecturer performance. Among these is the provision of professional development opportunities, including workshops, training, and mentoring, which assist lecturers in refining their teaching abilities and remaining current with the most recent trends and optimal methodologies.
Sustainability Balanced Scorecard (SBSC) as a Performance Measurement of Corporate Sustainability Novitasari, Eni; Syahrir, Nurwahyuni; Ichsan, Hisyam
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8597

Abstract

The purpose of this research is to examine the performance assessment technique of corporate sustainability, which is based on measurement using the Sustainability Balanced Scorecard (SBSC) perspective. The SBSC is an evolved performance measurement framework of the Balanced Scorecard (BSC), originally developed by Kaplan and Norton in 1996. This SBSC measurement incorporates four perspectives adopted from the BSC, but further enhanced with environmental performance indicators. The four aspects of the SBSC include the financial perspective, stakeholder perspective, internal process perspective, and learning and growth perspective. For this study, the researchers employed a qualitative descriptive research approach, analyzing the conceptual framework of SBSC developed by Nikolaou in 2013. The research focused on pharmaceutical companies listed on the Indonesian Stock Exchange (IDX) as the subject of investigation. The research findings revealed that the conceptual framework for sustainability performance assessment developed by Nikolaou can be effectively employed as a reliable and transparent means of evaluating sustainability performance 
Sentiment Analysis On The Presidential Threshold Policy In Elections As A Principle Of Democracy Jovi Andreas, Jovianus Abel; Dazki, Erick
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 2 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.9444

Abstract

Indonesia is a country that adheres to a presidential system of government. Elections are the basis of a democratic country in its implementation. Democracy is the government of reason by the people, for the people, and of the people, hence the people have the highest position in a democracy. The existence of a threshold is controversial in political dynamics because it is considered as a suppression of democratic values. Sentiment analysis is used to evaluate public assumptions about the application of the threshold by filling out a questionnaire that will be filled by subjects who have attitudes towards politics. Naïve Bayes and SVM are the methods used in solving sentiment analysis classification. Data collected through Twitter crawling is integrated with 1500 data from public assumptions about the presidential threshold. Naïve Bayes and SVM methods will be used to classify comment data. Through testing and classification, 784 comments were obtained which will be used as training data. The accuracy obtained from processing is 75.13% for Naïve Bayes and 83.29% for SVM. 
Adolescent Digital Literacy Behavior On The Internet In Fulfilling Social Functionality (An Exploratory Study: Participants In Kompas Gramedia National Journalism) Zein, Bhre Kirana; Darwis, Rudi Saprudin; Meilany, Lenny
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 3 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.9304

Abstract

This study delves into the effects of Kompas Gramedia's digital literacy program, implemented through the Nationalism Journalism initiative, on the digital behavior and social functioning of teenagers in both offline and online contexts. Digital behavior encompasses actions and interactions in the digital realm, including online conduct, social media engagement, and technology utilization. Participants in the Nationalism Journalism program acquire significant digital literacy skills, empowering them to effectively fulfill their social roles, meet essential needs, and navigate challenges. Using an exploratory methodology, this research examines how Kompas Gramedia's digital literacy program influences the digital behaviors and social functioning of teenagers in both physical and online environments. The exploratory approach provides an initial, in-depth understanding of the research domain, identifies patterns, relationships, and potential phenomena, and assesses the extent to which digital literacy shapes both digital conduct and social functioning. The findings underscore the importance of nurturing digital literacy to enhance individual social functioning in the digital age, providing insights into constructive and ethical digital behaviors. The study's conclusions highlight the relevance of digital literacy in empowering individuals, especially teenagers, to make positive contributions to society, fulfill their basic needs, and engage wisely and ethically in both digital and physical settings.
Reinforcing Capital Expenditures And Regional Revenues For Improving Regional Financial Performance In Kampar Regency Abdi, Syahrial; Akbar, Bahrullah; Maryani, Dedeh; Sinurat, Marja; Anggaredho, Panji Patra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 1 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.9513

Abstract

This study aims to find out how reinforcing capital expenditures and regional revenues can improve regional financial performance in Kampar Regency. Sources of data for this study encompass primary data which includes in-depth interviews with informants and secondary data which includes all documentation relevant to this study such as laws and regulations, articles, reports, etc. The observation period in this study was from 2017-2020 which encompasses three main variables. First, the regional financial performance variable, which is including 4 dimensions: (1) the level of regional financial independence, (2) the level of financial dependence, (3) the degree of decentralization, and (4) the effectiveness of Local Own-source Revenue. Second, the capital expenditures variable is including 1-dimension, fixed asset spending. Third, the regional revenues variable is including to 1 dimension, the regional revenues component. The results of this study are that: (1) the regional financial performance variable in Kampar Regency has a very low level of regional independence, a very high financial dependency, a very low degree of decentralization and a high level of Local Own-source Revenue effectiveness. (2) In the capital expenditures variable, the allocation of capital expenditure to the realization of regional expenditure is still not optimal, with the largest allocation of the construction of roads, irrigation, and networks that are useful for stimulating the economy. Meanwhile. in the aspect of maintaining its assets, the costs set aside are inadequate. (3) Then on the regional revenues variable, the average regional revenues component of Kampar Regency contains (a) Local Own source Revenue (11.03%) which is dominated by contributions from local taxes. (b) Transfer revenue (85.37%) which is dominated by contributions from central government transfers – balancing funds. (c) Other revenue (3.61%). For improving regional financial performance, we propose to carry out a reengineering by reinforcing capital expenditures and regional revenues.
THE EFFECT OF LEVERAGE, PROFIT MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AVOIDANCE Ardan Gani Asalam; Hanif Al-Ghifari Ulwan Fakhri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.7842

Abstract

Tax avoidance is a strategy or legal way carried out by companies by exploiting loopholes or weaknesses in the tax law itself. This research aims to re-examine whether leverage, earning management, and corporate social responsibility disclosure affect tax avoidance. The method used in this study is a quantitative method with a case study research strategy. This study used a purposive sampling technique which produced a sample of 22 out of 80 population of consumer goods industry companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The results of the study found that simultaneously the variables leverage, earnings management, and corporate social responsibility affect tax avoidance. The results of the study also found that the leverage variable partially has a positive effect on tax avoidance, while the earnings management and corporate social responsibility variables partially do not affect tax avoidance.

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