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INDONESIA
Interdisciplinary Social Studies
ISSN : 28080467     EISSN : 28085051     DOI : 10.55324
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.
Articles 540 Documents
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 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 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.
The Effect of Using Google Maps on Spatial Literacy Skills in Disaster Mitigation Materials in Geography Classes: An Experimental Study on Grade 11 Students at Jeruklegi State Senior High School 1 Agus Supriyanto; Anang Widhi Nirwansyah; Beny Wijarnako K
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.v5i4.1136

Abstract

This research is motivated by the low level of spatial literacy of students and the limited use of technology-based interactive learning media in geography learning, especially in disaster mitigation materials. The purpose of this study is to analyze the effect of the use of Google Maps on students' spatial literacy skills in disaster mitigation materials in geography learning at State of Senior High School 1 Jeruklegi. The research employed a quantitative approach with a quasi-experimental design using a pretest-posttest control group design. The sample consisted of two classes: an experimental class that received inquiry-based learning assisted by Google Maps, and a control class that received conventional learning without the use of the media. Data were collected through spatial literacy tests and student response questionnaires. The results indicate that there is a difference in the improvement of spatial literacy skills between the experimental and control classes. The use of Google Maps has a significant effect on enhancing students’ spatial literacy, particularly in terms of understanding spatial concepts, using spatial representation tools, and reasoning and analyzing spatial relationships. Therefore, the use of geospatial technology-based learning media such as Google Maps can serve as an innovative alternative to improve the quality of geography learning, especially in disaster mitigation materials.
The Effect of Project-Based Learning in Building Water Rockets on Elementary School Students’ Independent Learning and Critical Thinking Bun Sarianto; Subuh Anggoro; Ristiana Dyah Purwandari
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.v5i4.1137

Abstract

The development of 21st-century skills, particularly learning independence and critical thinking, has become an important focus in elementary education. However, many elementary school students still demonstrate limited independence in managing their learning processes and underdeveloped critical thinking skills due to the dominance of conventional teacher-centered learning approaches. Project-Based Learning (PjBL) is considered an effective instructional model because it encourages students to actively construct knowledge through meaningful experiences, problem-solving activities, and real-world projects. This study aimed to examine the effect of water rocket-based Project-Based Learning on elementary school students’ learning independence and critical thinking skills. The research employed a quantitative quasi-experimental method using a Nonequivalent Control Group Design. The participants were elementary school students from the Rantasari Cluster, Ajibarang District, with data collected through observation, critical thinking tests, and documentation. Data analysis was conducted using prerequisite tests, independent-samples t-tests, and Pearson correlation analysis. The results showed that PjBL through water rocket-making activities significantly improved students’ critical thinking skills (p = 0.023 < 0.05) and learning independence (p = 0.012 < 0.05) compared with conventional learning methods. Furthermore, critical thinking skills and learning independence demonstrated a significant moderate relationship, with a correlation coefficient of 0.490. These findings indicated that water rocket-based PjBL provided meaningful learning experiences that promoted student autonomy, exploration, collaboration, and higher-order thinking skills. Therefore, PjBL can be recommended as an innovative instructional strategy to strengthen elementary students’ critical thinking and independent learning abilities.
Analysis of The Management of State-Owned Assets Using The Governance, Risk Management, and Compliance (GRMC) Approach and Soft Systems Methodology: A Case Study of The Secretariat General of The House of Representatives of The Republic of Indonesia Okki Carolina Darmawan
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.v5i4.1145

Abstract

State Property Administration (BMN) is a crucial process in managing state assets to support accountability, transparency, and organizational decision-making. Despite various regulations, the Audit Board (BPK) findings reveal recurring BMN administration problems within the Secretariat General of the House of Representatives of the Republic of Indonesia, including unlabeled assets, missing assets, and disorganized updates of the Room Goods Inventory (DBR). This study aims to identify the root causes of suboptimal BMN administration and formulate implementable improvement recommendations. The research used a qualitative approach with case study methods and Governance, Risk Management, and Compliance (GRC) analysis frameworks integrated with Soft Systems Methodology (SSM). Data was obtained through documentation studies of audit reports, regulations, and internal documents, as well as semi-structured interviews with parties involved in BMN management. The results of the study show that the problems of BMN administration are systemic and are influenced by interrelated aspects of governance, risk management, and compliance. Key findings include suboptimal supervision and coordination between units, limited resources in the implementation of asset inventory and labeling, and suboptimal use of control mechanisms in the administration process. Based on the results of the analysis, the study recommends strengthening governance, improving internal control, developing BMN management competencies, optimizing information systems, and implementing risk management in a more structured manner to increase the effectiveness of BMN administration within the Secretariat General of the House of Representatives of the Republic of Indonesia.
Evaluation of Antibiotic Utilization in Respiratory Tract Infections Using ATC/DDD and Gyssens Methods Samirah Samirah; Maria Oktavia; Noer Qonita; Risa F Musawaris; Mareta Rindang
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.v5i4.1155

Abstract

Respiratory tract infections affect both the upper and lower respiratory tract and remain a major global health problem, with pneumonia prevalence reaching around 23% across all age groups. The high incidence often leads to increased antibiotic use, which may contribute to antimicrobial resistance if used inappropriately. Therefore, antimicrobial stewardship (AMS) programs are essential to monitor and optimize antibiotic use in hospitals. This study aimed to analyze antibiotic utilization in patients with respiratory tract infections using the Anatomical Therapeutic Chemical/Defined Daily Dose (ATC/DDD) method and the Gyssens method at Dr. Soedarso Regional General Hospital, Pontianak. A prospective observational study was conducted using medical record data of 248 inpatients aged ?18 years who received antibiotic therapy during January–December 2023. The results showed that most patients were male (62.9%). Quantitative analysis indicated that Ceftriaxone and Levofloxacin were the most frequently used antibiotics based on DDD/100 patient-days. Qualitative evaluation using the Gyssens method revealed that most antibiotic use was appropriate, although some cases still showed inappropriate indications, duration, alternative therapy selection, and timing of administration.
Legal Study on the Development of Leading Tourist Areas to Increase Community Participation Triwanda Sekar Dewi; Endang Sutrisno
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.v5i4.1160

Abstract

Tourism development has become an important strategy for regional economic growth and community welfare improvement. However, tourism development often faces challenges related to limited community involvement, weak institutional coordination, and the effectiveness of legal frameworks in ensuring inclusive participation. This study aims to examine the legal aspects of developing leading tourism areas to increase community participation, particularly through the implementation of tourism regulations in Kuningan Regency. This research employed a normative juridical method with a statutory and conceptual approach. Data were obtained through the analysis of primary legal materials, including tourism laws, regional regulations, and village regulations, supported by secondary legal materials from relevant academic literature. The data were analyzed using the theory of legal effectiveness, focusing on legal factors, law enforcement factors, facilities and infrastructure, and community cultural factors. The results show that the development of leading tourism areas in Kuningan Regency has a strong legal foundation through national, regional, and village-level regulations. The implementation of these regulations has encouraged community participation through community-based tourism management, particularly through the role of Village-Owned Enterprises (BUMDes) in Cibuntu Tourism Village and Kaduela Tourism Village. However, several challenges remain, especially regarding infrastructure improvement and institutional strengthening. This study concludes that effective legal arrangements supported by institutional capacity and community awareness are essential for creating sustainable tourism development. The findings contribute to tourism governance literature by emphasizing the importance of regulatory effectiveness in strengthening community participation

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