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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 335 Documents
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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.
Analysis of Factors that Affect the Effectiveness of Fraud Prevention Proxied by Professionalism and Internal Audit Experience and Corporate Accountability Hanifah, Hanifah; Alkautsar, Muslim
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.33199

Abstract

The condition of fraud in Indonesia in 2022 (ARN) Indonesia ranked fourth with 23 fraud cases. if left like an iceberg starting from small/little, or the omission will eventually become an iceberg. Based on these conditions, fraud can be prevented early with the effectiveness of fraud prevention. However, the effectiveness of fraud prevention is also influenced by several factors. Thus, the study aims to examine the factors that influence the effectiveness of fraud prevention by proxied by auditor professionalism, auditor experience, and company accountability. The research method is descriptive and verification with multiple regression tests. The population is 2018, and the sample is 150 manufacturing companies in Bandung Regency. Based on the study results, the factors proxied by the professionalism and experience of auditors and corporate accountability can significantly influence the effectiveness of fraud prevention in manufacturing companies in Bandung Regency both partially and simultaneously. This condition illustrates that the more professional and the longer experience the auditors have and supported by the existence of high corporate accountability both together and partially, the effectiveness of fraud prevention will be created through the creation of a transparent and honest cultural climate, a good control environment, effective risk management implementation, regular control, effective information and communication, and regular monitoring. Thus, it will provide benefits that one way to minimize fraud is to prevent fraud effectively. This will certainly be influenced by the proxy of internal auditors and effective internal audit experience and the company's accountability.
Down-Streaming Impact to the Competitiveness of Indonesia Cocoa Nabhani, Irfan
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33343

Abstract

The objective of this paper is to provide qualitative and quantitative analysis on the competitiveness of Indonesia cocoa beans post down-streaming push by the Government of Indonesia. Indonesia cocoa has been part of the top three producers and exporters of global cocoa beans and had been shifting into cocoa processed products to create more value. Quantitative analysis from upstream perspective measures the supply concentration and competitive advantage using The Four-Firm Concentration (CR4), Herfindahl-Hirschman Index (HHI), and the model of Revealed Comparative Advantage (RCA) while value creation impacted by down-streaming is based on published data during the period of 2012-2021. The qualitative analysis uses the framework of Global Competitiveness Index to measure the competitiveness gap of Indonesia cocoa sector based on interview with Indonesia cocoa experts consisted of respected government officer, academic, researcher, cocoa trader association, and cocoa farmer association. The result concludes the domination of top four countries on supply side has shifted from “moderately concentrated” to “highly concentrated”; and confirms the improvement of Indonesia cocoa from value creation perspective by down-streaming the export product. Competitiveness gap analysis compares the current condition with ideal condition of industry; as a result, identify there are one area that in line with sectoral environment and three major areas that need to be resolved to close the competitiveness gap especially in the area of productivity and efficiency, institutional framework, and prices. Government should continue the capacity building program to improve smallholders’ capability and monitor the implementation of warehouse receipt program to ensure the partiality to cocoa smallholders.
Implementation of Public Policy to Achieve Sustainable Development: Challenges and Strategies Permana, Danny
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33522

Abstract

This research aims to analyze and understand various challenges and effective strategies in implementing public policies for sustainable development. The research method used is a descriptive qualitative approach, with data obtained from a review of related literature. The data is processed and analyzed to identify relevant trends and patterns. The research results show that coordination between agencies, adapting policies to local conditions, limited funding, and community participation are the main challenges in policy implementation. Effective strategies include developing cooperation, policy flexibility, innovative funding, and improving communication and public education. Technology, particularly in information and communications, has proven important in increasing transparency and efficiency. Response to climate change and adaptation to global economic and geopolitical challenges are also critical aspects. In conclusion, a collaborative and adaptive approach is needed to overcome these challenges and achieve effective sustainable development.
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.
Phenomenological Study on Religious Values Development in Children of Muslim Migrant Workers Families in Lombok Island Fakhri, Mohammad
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33612

Abstract

The purpose of this study is to investigate the phenomenological aspects of religious value development in the children of Muslim migrant worker households on Lombok Island and determine the tactics they employ to maintain their religious identity. This study employed a descriptive qualitative research method based on observations and interviews. This study's fundamental information was derived from primary data collected through in-depth interviews with several children (aged 4 to 10 years) from Muslim migrants' households. The findings emphasized the complex link between religious principles, cultural identity, and societal elements in the development of Muslim children. Meanwhile, this study will help us better understand the complex connection between migration, religion, and cultural identity and provide valuable insights into the challenges and opportunities that migrant families face when keeping their religious beliefs.
The Influence of Accessibility, Quality of Facilities and Information Technology on Public Satisfaction in the Education Sector Endrawan, Gus; Lanin, Dasman; Erianjoni, Erianjoni; Frinaldi, Aldri
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33674

Abstract

The importance of this research is to assess the level of community satisfaction with the education sector in Kampar Kiri Hulu District, Kampar Regency, Riau Province. This research looks at the influence of accessibility, quality of facilities and information technology on public satisfaction in the education sector. The method chosen was quantitative by collecting data through questionnaires distributed to people living in Kampar Kiri Hulu District. The population in this study is the heads of households who have children enrolled in schools and reside in the territorial area of the Kampar Kiri Hulu District. The total population is 3,386 households, and the sample is 357 households. Primary data for this research will be obtained by the researcher through questionnaires from the community that has enrolled their children, while secondary data will be obtained from websites, online journals, literature studies, and related research references. Data analysis techniques include descriptive analysis, multiple linear regression, classical assumption tests, and hypothesis testing. The data will be processed using SPSS 0.26. The results of this research are the magnitude of the influence of accessibility on community satisfaction in the education sector 30.8%, the magnitude of the influence of facility quality on community satisfaction in the education sector 32.5%, the magnitude of the influence of information technology on community satisfaction in the education sector 30.6% and the magnitude the influence of accessibility, quality of facilities and information technology together is 47.1%. Judging from the magnitude of this influence, the closer the figure is to 100%, the better the public's satisfaction in education sector. This study is academically interesting because it provides public knowledge about the level of community satisfaction in the education sector, especially in Kampar Kiri Hulu District, Kampar Regency, Riau Province.
Exploring Ho Chi Minh City's Coffee Value Chain through the Unique Intersection of Specialty Coffee and Tourism Maspul, Kurniawan Arif
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33762

Abstract

The study dives into the thriving coffee culture of Ho Chi Minh City, Vietnam, and investigates its significant impact on tourism and economic growth. As the world's largest producer of Robusta coffee, Vietnam, notably Da Lat, has emerged as a global coffee production powerhouse, with an increasing emphasis on specialty coffee. The integration of coffee into tourism activities, as well as initiatives to improve quality and sustainability throughout the coffee value chain, demonstrate Vietnam's innovative approach to coffee industry development. The study illuminates the lessons and insights that Vietnam's coffee sector can provide to the global coffee community by investigating the nexus of coffee culture, tourism, and economic empowerment. Vietnam's coffee sector, which combines tradition and innovation, is a fascinating illustration of how coffee can drive economic progress, promote sustainability, and enrich cultural experiences. Vietnam's success has far-reaching ramifications for other coffee-producing countries, providing significant lessons on how to use coffee tourism, improve sustainability standards, and promote economic empowerment for local populations.
Discrimination Experienced by Biracial Children in Angeles City, Philippines Lavides, Maria Margarita R
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33776

Abstract

There is a lack of study on the nature and scope of discrimination experienced by biracial children in the Philippines. Aiming to contribute to filling the gap, this article draws from a doctoral thesis that used an indigenous Filipino research approach to investigate Filipino biracial children’s view of their dignity. Biracial children from poor neighborhoods in Angeles City participated in the study. Their caregivers and some community members were also interviewed. The research found that colonial beliefs and practices led to formation of biases which triggered the discrimination experienced by the biracial child participants and negatively affected their dignity. The biases were manifested during incidences of bullying and name-calling, cultural/racial stereotyping, social stigma, not being consulted, and corporal punishment. Recommended measures to address discrimination include access to education and promotion of pakikipagkapwa (treating others as fellow human being).
Exploring Internal Reverse Migration Patterns in Cumilla District, Bangladesh: A Case Study During the COVID-19 Pandemic Rezvi, Minhazur Rahman; Nuruzzaman, Mr; Khan, Bayezid; Hussain, Shuhail; Mahim, Mahmud Hasan
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.33793

Abstract

The study possesses two-fold objectives: first, to explain the nature of internal reverse migration in Bangladesh during the COVID-19 pandemic, and second, to explore the push-pull factors of it. This study used a qualitative analysis tool and conducted 04 case studies and 10 In-depth interviews of reverse migrants for case study-based analysis. the study found that the pandemic triggered the reverse migration of informal workers, particularly female workers. Livelihood crisis, food insecurity, unexpected shocks, health insecurity, low living costs, and fear of infection are push-pull factors of reverse migration during COVID-19. Furthermore, these push-pull factors have motivated informal workers to migrate from urban to rural areas during COVID-19. The findings recommend that policymakers should address the vulnerability of informal workers in policy decisions. Policymakers should introduce new programs, i.e., social protection, and emergency economic schemes to provide support to the informal workers during emergencies like COVID-19.

Page 29 of 34 | Total Record : 335

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