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Khazanah Sosial
Published by Universitas Islam Negeri Sunan Gunung Djati Bandung
ISSN : -     EISSN : 27158071     DOI : -
Core Subject : Social,
Social Sciences
Khazanah Dakwah is a journal that discusses discourse of Sosial science, published by Pasca Sarjana UIN Sunan Gunung Djati, Bandung, Indonesia. Khazanah Sosial is focusing on issues of Sosial. Khazanah Sosial (E-ISSN 2715-8071 ) provides a media to publish scientific articles as a result of research and development in social and political fields.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol 5, No 4 (2023): Khazanah Sosial" : 15 Documents clear
How Attitudes, Subjective Norms, and Perceived Behavioral Control Influence Taxpayer Compliance: The Moderating Role of Intention to Comply in Garut District among Individual Taxpayers Alkautsar, Muslim; Hanifah, Hanifah; Basit, Acep Abdul
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.33157

Abstract

The purpose of this article is to examine the influence of attitude, subjective norms, and perceived behavioral control on the compliance of entrepreneur as a taxpayer in Garut, moderated by the intention to comply with taxes. This study is motivated by the failure to achieve tax revenue targets due to the low compliance of entrepreneur taxpayers in reporting because self-assessment system. The methodology uses a quantitative descriptive and verificative approach involving 100 individual entrepreneurs as a taxpayers selected by convenience sampling. The questionnaire gives to the respondent and the analysis tool using path analysis. A positive regression coefficient indicates a direct and positive correlation between Subjective Norms and the Compliance of Individual Taxpayers. This favorable influence may materialize in the form of advice or encouragement for taxpayers to demonstrate compliant behavior. Furthermore, a positive association exists between Perceived Behavioral Control and the Compliance of Individual Taxpayers. Essentially, as the perceived level of control over behavior increases for an individual taxpayer, their compliance also tends to increase. Individual Taxpayer Compliance is influenced by their Attitude without mediation from Tax Compliance Intentions. This suggests that taxpayer compliance behavior may be solely shaped by the taxpayer's favorable attitude towards taxes. These findings suggest that indirectly, subjective norms, through tax compliance intentions, significantly impact individual taxpayer compliance. This test outcome suggests that Tax Compliance Intentions can serve as a moderating variable in this study.
Development and Validation of Cyberbullying Measurement Instrument: A Mixed Method Approach Supriatna, Ecep; Hanurawan, Fattah; Eva, Nur; Rahmawati, Hetti
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30992

Abstract

This research is motivated by the increasing increase in cyber bullying and the negative impacts it causes. This research aims to develop a cyberbullying measurement instrument using a mixed methods approach involving three stages. Theme exploration stage, namely the qualitative stage with open questionnaire data collection techniques to explore themes surrounding Cyberbullying. At this stage the data analysis technique applied is open coding (65 participants). The testing stage is the content validity stage where the instrument is assessed by experts using the Aiken formula. This stage also includes factor analysis with an exploratory factor analysis (EFA) approach which helps identify the factorial structure underlying the instrument, relationships between items, and grouping items based on dimensions (270 participants). Scale validation stage where at this stage confirmatory factor analysis (CFA) was carried out to test and validate the factorial model identified through EFA (789 Participants). Sampling technique uses convenience sampling technique. The results of the research show that based on the CFA test, the cyber bullying scale showed that all items had loading factor values >0.5 and construct reliability >0.7, as well as AVE results >0.5, so that all the items used were forming factors of the latent variable. The items used are valid and reliable items so they can be relied upon as research measuring tools. Reliable Cyberbullying measurement instruments can more precisely identify cyberbullying behavior and thus can assist in a better understanding of this phenomenon, so that prevention and intervention efforts can be targeted more effectively.
Navigating the Digital Society: Financial Literacy as a Tool for Empowerment Adiandari, Ade Maharini
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30792

Abstract

In an era of an increasingly digitalized society, digital financial literacy has become a necessity to equip individuals with the knowledge and skills necessary to manage personal finances and take advantage of investment opportunities in a complex digital economic environment. This research aims to deepen understanding of financial literacy in a digital society and identify existing challenges and opportunities. This research uses a descriptive qualitative approach with data obtained from various research results and previous studies that are relevant to this research. The results of this research identify challenges, such as lack of motivation and complexity of financial products, as well as challenges measuring literacy levels and inequality of access. To achieve more equitable and sustainable financial literacy, fiscal incentives can also be used to encourage community participation in financial literacy programs. With the joint efforts of government, the financial industry, and society, we can achieve a more financially aware and skilled society in this ever-evolving digital era.
Assessing the Effectiveness of Tax Reduction Policies in Rejuvenating Indonesian Automotive Industry Productivity Post-COVID-19 Amin, Abdusy Syakur
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.33579

Abstract

This study examines the governmental strategy implemented by the Indonesian Government to mitigate the repercussions of the COVID-19 pandemic on the Indonesian automotive industry. The government introduced a policy involving tax incentives, particularly targeting domestic manufacturers producing automobiles. The primary objective of this policy was to sustain industry operations, albeit within limited capacities, amidst the challenging circumstances posed by the pandemic. The provision of these incentives was formalized through the issuance of PMK No 20/PMK.010/21, addressing Sales Tax on Luxury Goods for the Delivery of Taxable Goods Classified as Luxury, specifically pertaining to certain motorized vehicles, sponsored by the government during the fiscal year 2021. This study analyzes a comparative analysis utilizing the T-test methodology on car sales data prior to and subsequent to the implementation of the tax incentive policy. The data processing was executed through the Statistical Package for the Social Sciences (SPSS). The results of the incentive application analysis reveal a notable disparity in sales figures before and after the policy's enforcement. Thus, it is concluded that the tax incentives implemented by the government are effective in increasing car sales during the COVID-19 pandemic. Consequently, the government's policy measures not only yield advantages for entrepreneurs engaged in manufacturing but also extend benefits to the broader public as consumers. This underscores the practical impact of the policy, aligning with the realities observed in society thus far.
Incorporating Social Values Toward Islamic Education in Multicultural Society Mulyana, Rohmat
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.31125

Abstract

Enhancing students' understanding of social values in a multicultural society is crucial within Islamic education. This research employs a mixed-method approach, combining qualitative and quantitative analyses, to explore factors supporting incorporating social values into curriculums and teaching strategies. Lessons in Islamic studies and social studies are delivered experientially and contextually, influencing students' social attitudes toward diversity, including tolerance, patriotism, respect, and sympathy. The findings highlight the comprehensive impact of this integrated approach on shaping students' perspectives.
Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Abstract

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.
The Smart City Implementation and Development Model in Realizing Bureaucratic Reform in the Local Government of Cimahi City Rohayatin, Titin; Abidin AS, Zaenal; Ristala, Harky
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30523

Abstract

This study delves into the implementation and development of a Smart City model as a strategic approach by the Regional Government to achieve bureaucratic reform. The aim is to address challenges associated with inefficient service systems, lengthy processes, organizational structures, and bureaucratic placements that hinder effective government management. Focused on Cimahi City's urban development strategy, the Smart City concept integrates the Internet of Things (IoT) and information and communication technology (ICT) to optimize city assets, enhance law enforcement, streamline government agency information systems, and improve community services. However, despite its potential, the government's Smart City strategy faces obstacles, including server errors, login difficulties, frequent application loading, cumbersome display interfaces, and unresponsive buttons. In response, this research proposes the TRSCM model as a framework for the effective implementation and development of Smart City initiatives, aiming to overcome barriers and contribute to the realization of meaningful bureaucratic reform in government organizations.
Development of Regional Human Rights Regime in Asia: Defining the Challenges Chowdhury, Saber Ahmed; Rahman, Md. Zarif
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.32375

Abstract

This study analyses the progress made toward establishing a cohesive regional human rights framework in Asia while identifying key obstacles that hinder its evolution. It also explores the intricate nature of constructing a unified structure for human rights in the region through a comprehensive examination of historical, cultural, political, and economic elements. The examination of current mechanisms such as the ASEAN Intergovernmental Commission on Human Rights (AICHR) and the ASEAN (Association of Southeast Asian Nations) Asian Human Rights Declaration highlights both the constraints and potential avenues for advancement. The study posits that a collaborative approach, involving regional organizations, civil society, and international collaboration, is crucial despite historical legacies, cultural differences, and economic paradoxes. The significance of addressing these challenges is highlighted by the potential advantages of establishing a unified human rights regime, which encompasses regional stability and the safeguarding of individual rights. The imperative of promoting a transformative human rights framework in Asia necessitates the maintenance of an inclusive dialogue among stakeholders moving forward.
Management of Sustainable Development and Its Impact on the Performance of Government Institutions in Iraq Nursaid, Nursaid; Ahmed, Fareed Hussein; Makrina, Tatyana Antolyevna
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30140

Abstract

The research aims to influence the management of sustainable development represented in (the environmental dimension, the economic dimension, the social dimension, and the technological dimension) in government institutions represented (planning, organization, direction, and control) in the College of Administration and Economics, where the research sample was chosen to include a number of The staff of the college, has developed (90) questionnaires for both genders, returned (86) subject to statistical work, where the results showed a positive impact of sustainable development management in government institutions. Significant relationship between the technological dimension and the institution's performance. The results of the research show that there is a relationship between the economic dimension, the social dimension,  the environmental dimension, and the performance of the institution and the institution's performance.
Cultural Reproduction of the Jawi Book in the Recitation Tradition in Palembang Bety, Bety; Rusli, Ris'an; Choirunniswah, Choirunniswah; Syawaluddin, Mohammad; Maryam, Maryam
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.22677

Abstract

The Jawi Books, an essential component of Islamic teachings in Southeast Asia, plays a vital role in cultural and religious education. Its study in Palembang, Indonesia, provides insights into the processes of cultural reproduction and adaptation within a contemporary context. This qualitative research explores the teaching methods, motivations, and cultural implications associated with studying the Jawi Books in Palembang. The methodology includes interviews with local scholars, observations of teaching sessions, and an analysis of the content and usage of the Jawi Book in various religious assemblies. The research discovered that the primary motivation for studying the Jawi Books is to aid local congregations in understanding Arabic texts. Despite its historical roots, the Jawi Books remains a significant source of religious knowledge, supported by a strong network of scholars across regions such as Kalimantan, Aceh, Malaysia, and Thailand. The teaching methods are varied, combining traditional approaches like the talaqqi method with modern digital platforms, including YouTube. The study uncovers a symbolic power struggle in the interpretation between Hadromaut and local Palembang clerics, suggesting widespread cultural assimilation. The study of the Jawi Books in Palembang is a prime example of cultural reproduction, adapting traditional Islamic teachings to contemporary needs and contexts, which is crucial for maintaining the relevance and transmission of religious knowledge across generations. These findings underscore the importance of local interpretations and teaching methods in preserving cultural and religious identities in an increasingly globalized world.

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