Journal La Sociale
Journal La Sociale ISSN 2721-0847 (online) and ISSN 2721-0960 (Print) Includes all the areas of research activities in all fields of Social Sciences such as Humanities, Law, Anthropology, History, Administration, Geography, Archeology, Communication, Criminology, Education, Government, policies, Linguistics, International Relations, Political Science, Geography, History, Law, Peace Studies, Psychology, Health, Economy, Trade, Arts, History, Literature, Religion, Marriage, Family Life, Philosophy, Sociology, Public Administration, Demography, Library Science, Journalism, Environmental Studies, Development Studies, International Relation Studies, Information Science, Media Studies, Market Research, Languages, Geospatial Information Science, Visual Arts, Drawing, Painting, Multicultural, Gender, Minority Studies, Women studies, Social Work, and Social Welfare.
Articles
486 Documents
<![CDATA[Igniting the Influence of Debt to Equity Ratio and Return on Assets on Company Value In Banking Companies ]]>
<![CDATA[Purnomo, Hadi]]>;
<![CDATA[Prabantarikso, Mahelan]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2670
<![CDATA[This study aims to identify and empirically examine the effect of the Debt to Equity Ratio (DER) and Return on Assets (ROA) on firm value in Islamic Commercial Banks. The research adopts a quantitative approach using secondary data obtained from the financial statements of Islamic Commercial Banks consistently published during the 2020–2024 period on the official website of the Indonesia Stock Exchange. The population consists of 12 Islamic Commercial Banks listed on the exchange, from which 8 banks were selected as samples using a purposive sampling technique. The independent variables in this study are the Debt to Equity Ratio and Return on Assets, while firm value serves as the dependent variable. Data were collected through observation and documentation, then analyzed using SPSS version 26. The analytical techniques applied include validity and reliability tests, classical assumption testing, the coefficient of determination, and multiple linear regression analysis. The results indicate that both the Debt to Equity Ratio and Return on Assets have a partial effect on firm value. Furthermore, the simultaneous test results show that DER and ROA jointly have a significant effect on the firm value of Islamic Commercial Banks. The findings of this study are expected to contribute to the development of Islamic financial studies and provide empirical insights into the factors influencing firm value in Islamic banking, as well as serve as a reference for future research by incorporating additional relevant variables.]]>
<![CDATA[Golkar Party's Strategy in Winning the 2019 Legislative Elections: Case Study ]]>
<![CDATA[Kadir Jailani, Abdul]]>;
<![CDATA[Alyas, Alyas]]>;
<![CDATA[Parawu, Hafiz Elfiansyah]]>;
<![CDATA[Akbar, Andi]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2712
<![CDATA[This study aims to analyze the Golkar Party's strategy in winning the 2019 Legislative Election (Case Study: Golkar Party of South Sulawesi Province). The method used is descriptive qualitative with a phenomenological approach. The data analysis technique is through data reduction, data presentation and verification or drawing conclusions. The results of the study indicate that planning plays an important role in the scope because it determines and at the same time provides direction to the goals to be achieved. Meanwhile, the implementation of the strategy, namely the organization must set annual targets, create policies, motivate legislative candidates, and allocate resources can be implemented. So that in the evaluation can review the external and internal factors that emerged in the first stage, measure performance and take corrective actions or improvements when discrepancies arise later. The supporting factors of the Golkar party strategy are the influential and widely known regional leaders in South Sulawesi so that they can increase the attractiveness of voters to the party and prepare the legislative candidates who are prepared to be the best cadres who are encouraged, but the inhibiting factor is that the coordination between the legislative candidates is not good so that it causes internal divisions so that the target votes are almost the same as the votes being fought over so that it does not result in an increase in votes, apart from that because of the strength or popularity of competing parties and other candidates who may be more attractive to voters.]]>
<![CDATA[Analysis of the Influence of Financial Literacy and Consumptive Behavior on Students' Investment Decisions in the Digital Era ]]>
<![CDATA[Prakoso, Teguh]]>;
<![CDATA[Apriliani, Rina]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2732
<![CDATA[This study aims to analyze the influence of financial literacy and consumer behavior on students' investment decisions in the digital era. The research method used was quantitative with a survey approach. The research sample consisted of 120 Management Study Program students selected by purposive sampling. The research instrument used a questionnaire with a Likert scale of 1-5. Data analysis was performed using multiple linear regression with the help of SPSS. The results showed that financial literacy had a positive and significant effect on students' investment decisions, while consumer behavior had a negative and significant effect on investment decisions. These findings indicate the importance of improving financial literacy and controlling students' consumer behavior in making investment decisions in the digital era.]]>
<![CDATA[The Role of Corporate Governance in Mediating the Effect of Corporate Social Responsibility and Green Innovation on the Business Performance of the Ikait Woven Fabric Creative Industry ]]>
<![CDATA[Rupilu, Wilsna]]>;
<![CDATA[Wulandari, Agusta Amanda]]>;
<![CDATA[Gah, Tiffany Natalia Petronela]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2743
<![CDATA[The purpose of this study is to examine the role of corporate governance in mediating the effect of corporate social responsibility and green innovation on the business performance of the Ikat woven fabric creative industry in East Nusa Tenggara (NTT). The findings are expected to help the creative industry enhance its competitiveness by not only focusing on business sustainability and profitability through Good Corporate Governance (GCG) and Green Product Innovation (GPI), but also by considering the surrounding community through Corporate Social Responsibility (CSR). This study employed a quantitative explanatory research design. The data source consisted of primary data. The population included creative industry actors in the Ikat woven fabric sector across Flores Island, specifically in West Manggarai Regency, Manggarai, Sikka, and Ende. The sample was selected using quota and purposive sampling techniques, resulting in 55 creative industry actors. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that corporate social responsibility has a positive and significant effect on business performance. Green innovation also has a positive and significant effect on business performance. Furthermore, corporate social responsibility has a positive and significant effect on business performance through good corporate governance as a mediating variable. Similarly, green innovation has a positive and significant effect on business performance through good corporate governance.]]>
<![CDATA[Strategies for Improving Food Security in Remote and Outermost Island Areas ]]>
<![CDATA[Levianto, Jubei]]>;
<![CDATA[Kusuma, Airlangga Surya]]>;
<![CDATA[Warsidi, Warsidi]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2752
<![CDATA[Food security in remote and outermost islands is an increasingly urgent strategic issue in the context of sustainable development in Indonesia. This study aims to analyze the challenges, strategies, and policy implications of food security in these regions using a literature review method. A total of 21 scholarly articles and policy documents (2021–2025) were critically reviewed based on the FAO’s five-pillar framework: availability, access, utilization, stability, and sustainability/agency. Findings reveal that limited local production, high food distribution costs, dietary shifts from traditional foods to low-nutrition imports, climate vulnerability, and low community participation are the main drivers of food insecurity. The latest FSVA 2025 data indicates national improvement, with food-vulnerable areas reduced from 92 districts (2024) to 81 (2025). The Food Security Index (IKP 2024) also highlights persistent vulnerability pockets, particularly in small and outermost islands. In response, the National Food Agency (NFA) has strengthened the Diverse, Nutritious, Balanced, and Safe Food Program (B2SA) in 809 locations and accelerated the implementation of the Free Nutritious Meal (MBG) program in 3T areas such as Morotai and Nias Selatan. These initiatives prioritize the use of local food resources (fish, maize, horticultural products) and the establishment of MBG kitchens that comply with nutrition and food safety standards. The most relevant strategies for the Indonesian context include local food diversification (sago, maize, cassava, fish, moringa), agroforestry, blue food governance, strengthening local institutions, and integrating national programs such as the sea toll and MBG]]>
<![CDATA[Educational Tourism Activity Plan ]]>
<![CDATA[Rahayu, Mia]]>;
<![CDATA[Gunawan, Indra]]>;
<![CDATA[Munir, Bintang Aditya Wardhana Putra]]>;
<![CDATA[muchlis, Nur farah fajriaty]]>;
<![CDATA[A. Bakty, Andi Fatimah Maoudy]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2763
<![CDATA[Fort Rotterdam is one of the most important historical heritage sites of Makassar and has great opportunities in terms of development as an educational tourism destination. Even though the site has a good level of architectural integrity and cultural relevancy, the education functionality of the site is underused. The current research aims at evaluating current tourism conditions, the experience of visitors in the learning process, and the perspective of institutions in order to come up with proper and sustainability designs of educational tourism activities. The study uses a qualitative descriptive research approach. The information was collected by direct observation, semi-structured interviews with the visitors and site managers, and documentary materials. The observation was based on physical conditions, interpretive facilities and patterns of visitor activity. The perceptions, learning difficulties, expectations, and managerial constraints were investigated during interviews. The data obtained were categorised thematically and analysed through interpretation, the aim of which was to outline salient patterns and relationships. The findings indicate that Fort Rotterdam is physically in good condition and well-decorated, but the education systems and interpretation media are not many and are too scattered. Tourists use the site mainly in the recreational context, and their understanding of the historical accounts is still incomprehensible. However, interactive, culturally based and participatory learning activities are highly viewed by the majority of visitors. The site managers too demonstrate a dedication to education enhancement but they face limitations of human resource and financial aid. Considering these results, the paper suggests working on interactive educational programmes, including puzzle activities based on Lontara and digital interpretation tools and community-related learning programs. The strategies are expected to support visitor interaction, increased historical awareness and sustainable heritage tourism development at Fort Rotterdam.]]>
<![CDATA[The use of Dynamic Panel Data to Estimate the Profitability of Conventional Banks ]]>
<![CDATA[Widodo, Purwanto]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2773
<![CDATA[This study aims to analyze internal and macroeconomic factors that affect the profitability of conventional banks in Indonesia, using Return on Assets (ROA) and Net Interest Margin (NIM) proxy. Previous research has often ignored the issue of endogeny and persistence of profitability. Using dynamic panel data from 37 conventional banks during the period 2012–2024, this study applied the Two-Step System Generalized Method of Moments (GMM) method. The results confirm the existence of significant persistence of profitability. It was found that independent factors had different (divergent) impacts on ROA and NIM. Specifically: The Loan-to-Deposit Ratio (LDR) has a positive impact on ROA but negative on NIM. Non-Performing Loans (NPLs) have a negative impact on ROA, but surprisingly positive on NIM. Macro factors (GDP, Inflation, Interest Rates) also show a complex duality of impacts. Banks are advised to maintain optimal LDRs while increasing low-cost Third-Party Funds (DPK) and diversifying non-interest income. Regulators are encouraged to analyze NIM as the core of intermediation efficiency, not just ROA.]]>
<![CDATA[The Impact of Auditor Switching, Audit Fee and Audit Opinion on Audit Delay with KAP Reputation as a Moderating Variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2022-2024) ]]>
<![CDATA[Gah, Tiffany NP]]>;
<![CDATA[Poeh, Melda M.]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2774
<![CDATA[Developments in various business sectors today are marked by the increasing number of companies going public. This forces these companies to compete to provide relevant and timely financial information for use by financial report users (stakeholders). Timely delivery of financial reports means the resulting information can be useful for stakeholders because it provides information for decision-making and can be used for future conditions. This study aims to examine the impact of Auditor Switching. Audit Fee, Audit Opinion, on Audit Delay with Public Accounting Firm Reputation as a Moderating Variable. The research method used is a quantitative method using the SPSS test tool as a data analysis technique. The results of the study indicate that Auditor Switching, Audit Fee, Audit Opinion has an impact on audit delay.]]>
<![CDATA[The Influence of Information Technology and Leadership Commitment to Fixed Asset Management at the Regional Revenue and Asset Agency of Kupang Regency with Inventory as a Moderating Variable ]]>
<![CDATA[Tanan, Eugenia H. P.]]>;
<![CDATA[Mudamakin, Agnes K. B.]]>;
<![CDATA[Khavanzah, Khavanzah]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2788
<![CDATA[Regional Asset Management (BMD) is a crucial element in the implementation of government and public services. However, its practice still faces many obstacles. This study highlights a phenomenon in the Kupang Regency Government, where the Audit Report (LHP) of the Supreme Audit Agency (BPK) for 2018-2022 showed significant problems in the administration of fixed assets, which impacted the Fair with Exceptions (WDP) opinion. The main problem identified was the disorderly inventory of assets. This study aims to examine the effect of Information Technology (X1) and Leadership Commitment (X2) on Fixed Asset Management (Y). In addition, this study also examines whether Asset Inventory (Z) moderates (strengthens or weakens) the relationship between information technology and leadership commitment to fixed asset management. This study uses a quantitative approach with a saturated sample of 88 respondents, consisting of OPD leaders and asset administrators in 44 OPDs of the Kupang Regency Government. Data were analyzed using Structural Equation Modeling (SEM ) based on Partial Least Square (PLS) with SmartPLS 4.0 software. The results of the study show that Information Technology, Leadership Commitment, and Asset Inventory each have a positive and significant effect on Fixed Asset Management.]]>
<![CDATA[A Multidimensional Assessment of Poverty: The Roles of Tourism-Driven GDP Expansion, Hospitality Infrastructure Growth, Tourism Labor Absorption, Human Capital Accumulation, and Core Infrastructure Provision ]]>
<![CDATA[Gai, Ardiyanto Maksimilianus]]>;
<![CDATA[Poerwati, Titik]]>;
<![CDATA[Witjaksono, Agung]]>;
<![CDATA[Soewarni, Ida]]>
<![CDATA[ Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale ]]>
Publisher : <![CDATA[Borong Newinera Publisher ]]>
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DOI: 10.37899/journal-la-sociale.v7i1.2822
<![CDATA[Labuan Bajo in West Manggarai has experienced rapid transformation as one of Indonesia’s Super Priority Tourism Destinations. Despite expanding tourism activities, poverty reduction has not occurred proportionally among local communities, raising concerns about the relationship between tourism growth and structural socioeconomic factors. This study examines whether tourism-driven GDP expansion, hospitality infrastructure growth, tourism labor absorption, educational attainment, and core infrastructure provision significantly influence poverty reduction. Using a quantitative correlational design, the research analyzes secondary time-series data from 2010 to 2024. Poverty rate serves as the dependent variable, while independent variables include tourism GDP, number of hotels, tourism employment, average years of schooling, and road infrastructure quality. Data were tested through classical assumption diagnostics and multiple linear regression. Results show that tourism GDP, tourism employment, and road infrastructure quality have significant negative effects on poverty, indicating that income generation, job absorption, and connectivity reduce poverty levels. However, hotel growth and schooling years are not statistically significant. The model demonstrates strong explanatory power, emphasizing the importance of inclusive labor participation and infrastructure access in tourism-led development.]]>
