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Interdisciplinary Social Studies
Published by CV. International Journal Labs
ISSN : 28080467     EISSN : 28085051     DOI : 10.55324
Core Subject : Health, Education, Social,
Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences
nterdisciplinary Social Studies (ISS) is an interdisciplinary publication of social studies and writing which publishes papers to international audiences of social researchers. ISS aims to provide a forum for scholarly understanding of social studies and plays an important role in promoting the process that accumulated knowledge, values, and skills are transmitted from one generation to another; and making methods and contents of evaluation and research in social, available to socialist and research workers. The journal encompasses a variety of topics, including education, management, cultural studies, law, social health, psychology, and geography, to economics belonging to the social context. Papers accepted: 1) Report evaluation and original research; 2) Literature review; and 3) An extensive book reviews section on social materials and equipment.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 525 Documents
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The Effect of Debt-to-Equity Ratio and Current Ratio on Stock Price with Earnings per Share as an Intervening Variable in Garment and Textile Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Irbah Qurrotu’aeni; Erwin Budianto
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1135

Abstract

This study aims to analyze the effect of the Debt-to-Equity Ratio (DER) and Current Ratio (CR) on stock prices, with Earnings per Share (EPS) as an intervening variable, in garment and textile subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study employs an associative quantitative approach using secondary data obtained from financial statements and stock price records. The research sample consisted of 10 companies selected through purposive sampling, yielding a total of 50 units of research data. Data analysis was conducted using path analysis in SPSS, with mediation testing performed using the Sobel test. The results indicate that the Debt-to-Equity Ratio (DER) has no significant effect on Earnings per Share (EPS), whereas the Current Ratio (CR) has a significant effect on Earnings per Share (EPS). Earnings per Share (EPS) has no significant effect on stock price. Both the Debt-to-Equity Ratio (DER) and the Current Ratio (CR) significantly affect stock price. The results of the Sobel test show that Earnings per Share (EPS) does not mediate the effect of the Debt-to-Equity Ratio (DER) on stock price but does mediate the effect of the Current Ratio (CR) on stock price. This study concludes that a company's liquidity plays an important role in the formation of stock prices, both directly and through earnings per share, whereas capital structure exerts a direct effect without the mediating role of profitability.
Law Enforcement Regarding Criminal Offenses Involving Online Gambling Committed by Minors Akmal Syaefulloh; Ismayana
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1139

Abstract

The increasing involvement of young people in illegal online gambling is facilitated by the rapid advancement of information technology. Children, who should be focusing on their education and personal development, are easily drawn into online gambling due to a lack of parental guidance, limited understanding of digital tools, and financial pressures that drive them to seek quick money. This research aims to determine how the law is enforced against child perpetrators of online gambling and to identify the factors that drive such behaviour. The study employs a qualitative approach with a focus on actual legal practices in the Cirebon area. Data were collected through interviews with the Cirebon City Police, document review, and analysis of primary and secondary legal sources. The findings indicate that a solid legal framework exists for handling child perpetrators of online gambling under the applicable laws, and that the police have endeavoured to comply with the procedures established by the Juvenile Criminal Justice System. However, challenges persist in law enforcement, including a lack of expertise in digital forensics, limited use of artificial intelligence technology for early detection, and insufficient digital literacy among the public. The factors driving children toward online gambling can be categorised into three main areas: financial pressures generating economic motives, the desire for instant rewards driven by psychological factors, and family dysfunction resulting from inadequate parental attention and supervision. The research concludes that an effective response requires a combined approach encompassing not only firm law enforcement action, but also preventive measures such as economic support for families and the improvement of digital literacy.
The Application of Diversion for Children as Perpetrators of Criminal Offenses During the Investigation Phase (A Study at the Cirebon City Police Station) Dea Viqi Alayda Alamsyah; Ismayana
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1140

Abstract

This research examines the implementation of diversion in handling juvenile cases at the investigation stage at the Cirebon City Police Department. The increasing involvement of children in criminal offences indicates that punitive approaches are no longer sufficient, making diversion — as a component of restorative justice — an important alternative. Diversion aims to resolve cases outside formal court proceedings while prioritising the best interests of the child and their social recovery. This research employs an empirical legal method with a socio-juridical approach, combining legal analysis with field data. Data were collected through interviews with investigators and supported by relevant legal literature and regulations. The findings reveal that diversion has been applied, though not consistently. Some cases are successfully resolved through diversion, while others proceed to formal judicial processes or are settled at the preliminary stage without formal diversion mechanisms. Several obstacles affect its implementation, including resistance from victims, public perceptions favouring punitive responses, limited understanding of restorative justice among law enforcement officers, and inadequate facilities. In conclusion, the implementation of diversion at the investigation stage remains in a transitional phase toward a fully restorative justice approach. Strengthening institutional capacity, improving public awareness, and enhancing coordination among stakeholders are necessary to ensure the effective application of diversion within the juvenile criminal justice system.
Analysis of the Potential for Plagiarism Among Master's Students in Accounting at XYZ University in the Era of Artificial Intelligence: A Fraud Diamond Model Perspective Andrianus Andrianus
Interdisciplinary Social Studies Vol. 5 No. 3 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i3.1147

Abstract

The rapid advancement of artificial intelligence (AI) has transformed higher education by providing students with powerful tools to support academic writing, information retrieval, and learning activities. While AI enhances efficiency and productivity, it also raises significant concerns regarding academic integrity, particularly with respect to the increasing potential for plagiarism. This study aims to analyze the potential for plagiarism among Master of Accounting students at XYZ University in the era of artificial intelligence through the Fraud Diamond framework, which comprises four dimensions: pressure, opportunity, rationalization, and capability. A qualitative case study approach was employed, involving nine Master of Accounting students as primary informants and several lecturers as supporting informants. Data were collected through semi-structured interviews, analyzed using thematic analysis and pattern matching, and validated through source triangulation. The findings reveal that all four Fraud Diamond dimensions contribute to the potential for AI-assisted plagiarism. Academic pressure emerged as the most influential factor, followed by opportunity, which is created by limited AI detection capabilities and inconsistent academic supervision. Rationalization was reflected in students' perceptions of AI as a legitimate academic aid, while capability was associated with digital literacy and technical competence in the utilization of AI tools. The study concludes that AI is not the primary cause of plagiarism but rather an enabling technology that amplifies pre-existing academic misconduct risk factors. Accordingly, universities should strengthen academic integrity policies, improve AI literacy, establish clearer ethical guidelines, and develop more effective AI governance frameworks to promote the responsible use of artificial intelligence in higher education.
Judicial Considerations Regarding Criminal Sentences Involving Community Service Under The National Criminal Code Ilham Shofil Fuadi; Sanusi Sanusi; Gunadi Rasta
Interdisciplinary Social Studies Vol. 5 No. 3 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i3.1152

Abstract

This study examines the implementation of Article 85 paragraph (2) of the Indonesian Criminal Code in judicial decisions concerning social work punishment. The background of this research is rooted in the paradigm shift of Indonesian criminal law from retributive justice toward rehabilitative and restorative justice, particularly through the introduction of social work punishment as an alternative to imprisonment. The objective of this study is to analyze the extent to which judges internalize the normative parameters stipulated in Article 85 paragraph (2) in their legal considerations. This research employed a normative legal method supported by a case approach, analyzing three court decisions and complemented by limited interviews with legal practitioners. The results indicate that judicial consideration in Decision Number 1/Pid.C/2026/PN Mbn and Decision Number 4/Pid.C/2026/PN Ksp remains partial, as judges only consider limited factors such as confession and ability to pay fines, while other mandatory elements are not explicitly analyzed. In contrast, Decision Number 78/Pid.B/2025/PN Pps demonstrates a more comprehensive application of the normative parameters. The discussion reveals inconsistencies in the internalization of criminal individualization principles, which may affect sentencing quality and legal certainty. In conclusion, judges have not fully and systematically applied Article 85 paragraph (2), highlighting the need for stronger interpretative consistency, clearer technical guidelines, and improved institutional support to ensure the effective implementation of social work punishment within the Indonesian criminal justice system.

Page 53 of 53 | Total Record : 525

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