cover
Contact Name
Muhammad Andi Septiadi
Contact Email
Septiadi.andi90@uinsgd.ac.id
Phone
+6282176562270
Journal Mail Official
kSosial@uinsgd.ac.id
Editorial Address
1th Floor, Building of Pascasarjana UIN Sunan Gunung Djati
Location
Kota bandung,
Jawa barat
INDONESIA
Khazanah Sosial
ISSN : -     EISSN : 27158071     DOI : -
Core Subject : Social,
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.
Articles 335 Documents
The Influence of Emotional and Spiritual Intelligence on Lecturer Performance Through Organisational Citizenship Behaviour in Private Universities Romi, Mochamad Vrans
Khazanah Sosial Vol. 6 No. 2 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i2.38454

Abstract

This study aims to explore the influence of emotional and spiritual intelligence on lecturer performance, with organisational citizenship behaviour (OCB) acting as a mediating variable. The research focuses on lecturers at private universities in Bandung City, where performance is critical to institutional success in a competitive educational landscape. The study employs a quantitative explanatory survey design, utilising data from 371 respondents, all permanent lecturers at private universities in Bandung. Data was collected through structured questionnaires and analysed using the Structural Equation Model (SEM) via the AMOS application. This model allowed for the measurement of both direct and indirect effects of emotional and spiritual intelligence on performance, with OCB as the mediator. The results show that both emotional and spiritual intelligence have significant direct and indirect effects on lecturer performance. Emotional intelligence directly improves performance and also contributes to increased OCB, which further enhances performance. Similarly, spiritual intelligence is a strong predictor of lecturer performance, and its positive impact is amplified through the mediating role of OCB. The study highlights the importance of emotional and spiritual dimensions in fostering positive citizenship behaviours, which, in turn, enhance lecturer effectiveness and institutional success. The findings suggest that educational institutions should prioritise the development of emotional and spiritual intelligence alongside technical skills in lecturer training programmes. By fostering a supportive work environment through OCB, institutions can improve lecturer performance and, ultimately, the quality of education provided to students. This study provides a comprehensive model integrating emotional intelligence, spiritual intelligence, OCB, and performance in the context of higher education, offering valuable insights into the role of personal and organisational factors in lecturer effectiveness.
The Influence of Environmental, Social, and Governance (ESG) on Price to Book Value (PBV), with Industry Classification as Moderation in ASEAN Companies 2013-2023 Masditok, Tokit; Gunarsih, Tri; Geraldina, Ira; Wihadanto, Ake
Khazanah Sosial Vol. 6 No. 2 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i2.38456

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) practices on the financial performance of publicly listed companies in the ASEAN region, with a focus on Price-to-Book Value (PBV). The study further examines the moderating effect of industry sector classification, comparing heavy and non-heavy industries during the period 2013–2023. he research employs a quantitative method using secondary data in the form of unbalanced panel data. Panel data regression analysis is conducted using EViews to evaluate the effect of ESG on PBV. The analysis includes testing for moderating effects of industry sector classification (heavy vs. non-heavy sectors) using t-tests and F-tests to assess the significance of ESG’s influence on PBV. The results demonstrate a significant positive relationship between ESG and PBV in ASEAN companies. Companies with higher ESG scores tend to have higher PBV, indicating better market valuation. The study also finds that industry sector classification moderates this relationship, with non-heavy industries benefiting more from ESG practices than heavy industries, which face higher implementation costs and regulatory challenges. The findings suggest that ESG implementation can be a strategic tool for improving corporate financial performance, particularly in emerging markets like ASEAN. For heavy industries, government incentives may be necessary to offset high compliance costs. The research highlights the need for enhanced ESG disclosures and more consistent reporting standards across ASEAN to facilitate better integration of sustainability into business practices. This study fills a gap in existing literature by focusing on ASEAN, a region with unique economic and regulatory contexts. It contributes new insights into how ESG practices affect company valuation in developing markets, particularly by incorporating industry sector classification as a moderating variable, thus providing a more nuanced understanding of ESG's financial implications in diverse industrial contexts.
Change Management Analysis Of “BerAKHLAK” Policy at Government Owned Corporation Idrus, Andi Azikin; Triono, Djoko; Rahmawati, Rahmawati
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.38506

Abstract

This research focuses on analyzing the basic values policy of "BerAKHLAK" or Trustworthiness, Competence, Harmony, Loyal, Adaptive and Collaboration at PT Kawasan Berikat Nusantara, which is one of the Government-Owned Corporation (BUMN). A case study approach is used in this research to describe how implementing these policies affects organizational change and HR performance in the company. Based on the in-depth interviews and documentation analysis that we conducted, we found that implementing BUMN's basic values can increase adaptability, collaboration, and employee performance, as well as optimize change management to achieve the company's strategic goals, to achieve the company's strategic goals. The conclusion underlines the importance of ethical value integrity in managing organizational change effectively and sustainably.
Evaluation of the Village Financial Information System (SISKEUDES) in Enhancing Governance and Financial Transparency in Indonesian Village Administration Kesa, Deni Danial; Nurfikri, Ari; Lee, Cheng-Wen
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.38933

Abstract

This study analyses how Sistem Keuangan Desa (SISKEUDES, Village Financial System) can enhance trust, transparency, and good governance through user satisfaction and the net benefits of governance quality in the village context, focusing on information quality, system quality, and service quality. The research method used is path analysis, using path coefficient and t-statistics analysis. This study's primary data collection method is through surveys from the source. The questionnaires were distributed to respondents via email, direct contact person, and social media. Respondents were selected using a purposive sampling technique, with a total of 101 respondents. This result shows that the quality of information, systems, and services provided by the SISKEUDES application significantly affects user satisfaction and governance quality in village settings, enhancing trust, transparency, and good governance. These findings imply that reliable accounting information systems like SISKEUDES can improve the transparency and accountability of village fund management. This research contributes significantly to understanding the role of financial accounting information systems in improving village financial management and helping to create a more transparent and accountable environment at the village level. In addition, to address gaps in the literature or provide practical insights for policymakers or IT developers working on public sector financial systems.
Exploring E-Commerce: Social Media’s Impact on Brand Awareness and Loyalty for Micro Businesses in Central Java Akbar, Ilham; Hanafi, Syafiq Mahmadah; Mujib, Abdul
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.39180

Abstract

This research aims to determine the role of social media in influencing the development of brand awareness and consumer loyalty for micro-businesses in the e-commerce sector. Using a quantitative approach, a survey was conducted on 268 micro business owners who use Instagram in Central Java. Analysis was conducted through structural equation modeling to explore the relationship between the intensity and effectiveness of social media marketing, brand awareness, and consumer loyalty. The findings show that both the intensity and effectiveness of social media marketing have a significant impact on brand awareness, which in turn affects consumer loyalty. This research also identifies the direct influence of social media marketing on consumer loyalty, compared to its influence through brand awareness. The results of this study demonstrate the importance of strategic engagement on social media for e-commerce micro businesses, emphasizing that the quality of engagement is more important than its frequency. This study provides insight into how micro-businesses with limited resources can leverage social media to gain a competitive advantage in the e-commerce sector.
The Moderating Role of Green Budget Tagging on Budgeting Practices and Fiscal Policy Sustainability in Ghana’s Local Government Awudu, Shaibu; Nugraha , Nugraha; Furqon, Chairul; Sari, Maya; Yuliawati, Ayu Krishna
Khazanah Sosial Vol. 7 No. 2 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i2.39345

Abstract

This study investigates how green budget tagging moderates the relationship between Green Budgeting Practices and fiscal policy sustainability in Metropolitan, Municipal, and District Assemblies (MMDAs). Using a quantitative research approach and multiple regression analysis, the study examines how Green Budget Practices influence Fiscal Policy Sustainability. Key findings reveal that while Climate Change Adaptation and Mitigation, Waste Management, Renewable Energy Development, and Natural Resource Conservation positively impact Fiscal Policy Sustainability, Sustainable transport does not directly affect fiscal policy sustainability. Moreover, Green budget labelling interacts negatively with Budget Practices and Fiscal Policy Sustainability. Net impacts indicate that environmental issues still support fiscal policy sustainability. Policymakers must address the issue of how green budget labelling has inadvertently harmed significant environmentally sustainable activities, and diligently design and implement a green budget labelling framework that balances ecological objectives with economic prudence. To ensure that environmental initiatives do not inadvertently compromise fiscal sustainability, they should also enhance communication between the departments responsible for environmental and fiscal policy management. This study makes a significant contribution to the implications of green budget labelling in Ghana. It provides policymakers with critical information regarding the impact of green budgeting on fiscal policy and offers recommendations for its implementation. This research addresses a gap in the literature, contributes to the growing discourse on sustainable fiscal policies, and offers a practical framework for other local governments to emulate more effectively align their environmental issues and economic objectives.
Strategic Integration of Policy and Logistics: A Case Study of Copenhagen’s Model for Sustainable Urban Supply Chains Fauziah, Luluk; Mashudi, Mashudi; Yuniningsih, Tri
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.39508

Abstract

This study explores integrating logistics policies and practices in creating efficient and sustainable urban supply chains. The study analyzes how green transport policies, the use of digital technologies, and collaboration between government and the private sector contribute to improving logistics efficiency and reducing emissions through a qualitative approach with thematic interviews with stakeholders and a case study of Copenhagen. Copenhagen has successfully implemented low-emission zones and an intelligent traffic management system that optimizes delivery routes, thereby reducing congestion and increasing sustainability. The findings provide important insights for other cities, including Jakarta, that face similar challenges in the logistics sector. The study suggests that implementing an effective policy integration model can help address environmental and operational issues, as well as improve the quality of life for urban residents. The results of this study contribute to the literature on urban logistics and sustainability policies and offer strategic recommendations for policymakers.
Local Governance in Accelerating SDGs Achievement in Riau, Indonesia Wahyudi, Rodi; Jaya, Rony; Deswimar, Devi; Darussamin, Zikri
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.39809

Abstract

Encouraging more effective governance is needed to accelerate the 2030 SDGs agenda both on a global, national, and local scale. The purpose of writing this article is to analyze and evaluate local governance in accelerating the achievement of SDGs on a local scale at the provincial government level, especially in Riau, Indonesia. The method uses a qualitative approach by analyzing various documents related to SDGs on a global, national, and local scale, especially in Riau province, with in-depth research through interviews and literature studies. The study results show that local governance has not been effective in accelerating the achievement of SDGs in Riau. The Riau provincial government is quite committed to the SDGs agenda, but its capacity and policy initiatives are still minimal and limited. The preparation and implementation of regional action plans for the SDGs have not been optimally integrated and coordinated, especially regarding inclusivity and involvement of non-governmental actors.
Enhancing Public Financial Transparency Through the Integration of Taxation, Accounting, and Social Welfare Systems Tamburaka, Sulvariany; Dali, Nasrullah
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.40419

Abstract

This study explores the impact of taxation, accounting, and social welfare system integration on public financial transparency in Indonesia. The study collected data from government reports and interviews with financial policy experts, auditors, and government officials using mixed methods, including quantitative and qualitative analysis. The analysis results show that system integration significantly improves transparency through more accurate fiscal reporting and better access to public financial information. Challenges such as technology implementation costs, bureaucratic resistance, and capacity gaps still hamper the integration process. These findings align with existing literature, which underlines the importance of political support and capacity building to overcome these obstacles. This study recommends better training and international support to support system integration efforts and improve accountability and public trust in state financial management.
The Influence of Decentralization Policy and Family Hope Program on Social Welfare in Urban Areas Through Social Assistance Tampubolon, Khairuddin; Elazhari, Elazhari; Undang, Gunawan; Pin, Pin
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.40882

Abstract

The decentralization policy gives authority to local governments to design and implement programs that are in accordance with local needs, including the Family Hope Program (PKH) as one of the social protection instruments. PKH aims to improve social welfare through conditional social assistance that encourages poor people's access to education and health. This study contributes by revealing how decentralization affects the effectiveness of PKH implementation in urban areas, especially through the distribution of social assistance, and its impact on improving social welfare in Medan City. This analysis is expected to strengthen evidence-based policies in realizing equal social welfare in urban areas, especially Medan City. However, the effectiveness of this policy still requires further study to understand its specific impact on the community in Medan City. The purpose of this study was to determine the effect of the Decentralization Policy and the Family Hope Program (PKH) on Social Welfare in Medan City with the Intervening Media of the Social Assistance Program. The sample used a purposive sampling technique to obtain respondents who were relevant to the study. The research method used was quantitative research, namely by distributing questionnaires to 100 respondents from the Medan City community, North Sumatra who received Social Assistance and the Family Hope Program (PKH). The results of this study: 1) There is an influence of Decentralization Policy on Social Welfare in Medan City, North Sumatra with a value of 24.1%; 2) There is an influence of the Family Hope Program (PKH) on Social Welfare in Medan City, North Sumatra 45.7%; 3) The magnitude of the influence of the Social Assistance Program on Social Welfare partially is 2.5%; 4) The magnitude of the influence of the Decentralization Policy and the Family Hope Program (PKH) on Social Welfare in Medan City with the Intervening Media of the Social Assistance Program is: 67.5% + 2.5% = 70%.