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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 540 Documents
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Analysis of Tax Disputes in Sales Transactions Involving Special Relationships in the Palm Oil Industry: A Case Study of Appeal Decisions from 2021 to 2025 Arummalinda; Siti Nuryanah
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.v5i4.1161

Abstract

Transfer pricing disputes in related-party sales transactions remain a significant tax issue, particularly in the palm oil industry, which plays an important role in Indonesia’s economy. The complexity of determining arm’s length prices, differences in comparative data sources, and varying interpretations between taxpayers and tax authorities often lead to prolonged disputes before the Tax Court. This study aims to identify the factors causing tax disputes in sales transactions involving special relationships in the palm oil industry and to provide recommendations for minimizing similar disputes in the future. This research employed a qualitative approach using a comparative case study design. Data were obtained from 16 Tax Court appeal decisions issued between 2021 and 2025, supported by relevant regulations and semi-structured interviews with tax experts and practitioners. Data analysis was conducted using content analysis, thematic analysis, Fishbone Diagram, and the 5 Whys root cause analysis technique. The results indicate that tax disputes are primarily caused by five interconnected factors: methodology, comparative data, documentation, consistency of corrections, and regulation. The findings show that 87.5% of the analyzed decisions were fully won by taxpayers, indicating weaknesses in the evidentiary basis of tax corrections. The main root causes include the absence of a hierarchy of commodity price references, inconsistent transfer pricing methodologies, and inadequate technical guidance. This study concludes that reducing transfer pricing disputes requires improvements in regulatory certainty, audit quality, taxpayer documentation, and the development of standardized commodity price databases.
The Challenge of Diagnosing Asymptomatic Malaria During the Elimination Phase: An Implications for the Sensitivity of Laboratory Methods and Surveillance Strategies in Indonesia Nurul Amalia
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.v5i4.1165

Abstract

Malaria remains a significant global health challenge, particularly during the elimination phase, where asymptomatic and sub microscopic infections become major obstacles to interrupting transmission. Individuals with asymptomatic malaria often do not seek treatment but may serve as hidden reservoirs that sustain parasite circulation in endemic communities. Conventional diagnostic methods, including microscopy and rapid diagnostic tests (RDTs), have limited sensitivity in detecting infections with low parasite density, creating challenges for accurate surveillance and case management. This study aims to analyze the challenges of diagnosing asymptomatic malaria, compare the sensitivity of available laboratory methods, and evaluate their implications for malaria elimination strategies in Indonesia. This study employed a literature review with an analytical-critical approach by reviewing scientific articles published between 2015 and 2025 from PubMed, Scopus, and Google Scholar. The reviewed studies focused on diagnostic performance comparisons among microscopy, RDT, polymerase chain reaction (PCR), quantitative PCR (qPCR), and loop-mediated isothermal amplification (LAMP). The findings indicate that microscopy and RDT have limited sensitivity in detecting sub microscopic infections, whereas molecular methods demonstrate superior diagnostic accuracy, with PCR and qPCR capable of identifying parasite densities below the detection limits of conventional approaches. However, the implementation of molecular diagnostics remains constrained by infrastructure, cost, and human resource limitations. In conclusion, malaria elimination in Indonesia requires an integrated diagnostic strategy combining conventional methods with selective molecular testing, strengthened laboratory capacity, and improved surveillance systems to detect hidden infections and prevent residual transmission.
Visual Storytelling on Instagram by Eco-Print SMEs: Visual Semiotic Analysis and Brand Communication Strategy of Tiva Craft Ismiyati Hanum; Eko Agung Sugiyarto; MT Ardynata
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.v5i4.1166

Abstract

The rapid growth of digital platforms has created new opportunities for micro, small, and medium enterprises (SMEs) to strengthen brand identity through visual communication. Eco-print-based SMEs possess unique visual assets derived from natural materials and handcrafted processes; however, these potentials are often underutilized in social media branding. This study aims to analyze how Tiva Craft’s Instagram content constructs brand narratives through visual storytelling and to develop a strategic framework for strengthening eco-print SME branding. A descriptive qualitative approach was employed using Roland Barthes’ visual semiotic analysis. Data were collected from 30 purposively selected Instagram posts from the @tiva_craft account during a one-year observation period. The analysis focused on visual elements, caption narratives, and content patterns at denotative, connotative, and mythological levels. The findings reveal that Tiva Craft’s Instagram content is predominantly oriented toward product documentation, particularly products worn by models during activities and event participation, while content highlighting raw materials, production processes, and product uniqueness remains limited. The visual analysis indicates that existing posts primarily communicate literal product information and have not fully developed deeper brand meanings related to sustainability, craftsmanship, and authenticity. This study proposes a five-dimensional visual storytelling framework consisting of raw materials, creative process, finished products, brand values, and community engagement. The framework can support eco-print SMEs in developing more consistent and meaningful digital brand communication. The study concludes that systematic visual storytelling strategies are essential for transforming eco-print products into distinctive brand narratives on Instagram.
Netflix’s Glocalization Strategy in Framing Instagram Content in Indonesia and Australia Nadiatul Aulia; Ayuning Arisanti Nugrahani; Airlangga Kautsar
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.v5i4.1124

Abstract

Everything has to adapt if it wants to survive. Social media is also the same. If observed, brands today make various efforts in building and conveying messages to customers across all cultures. This study examines how Netflix adapts its Instagram communication in Indonesia and Australia while maintaining a consistent global brand identity. Using a qualitative content analysis of Instagram posts from @NetflixID and @NetflixANZ promoting Bridgerton Season 4, this study applied Hofstede’s cultural dimensions and the concept of glocalization as analytical frameworks. The findings show that Netflix employed the same global visual promotional assets across both accounts but adapts message delivery through language choice and caption style. The Indonesian account uses a more narrative and expressive caption style, whereas the Australian account adopts a more concise and thematic approach. These differences indicate that glocalization is implemented at the level of communication rather than visual content and reflect Netflix’s adaptation to culturally shaped patterns of digital consumer behavior. This study highlights the importance of culturally responsive communication strategies in global brand communication on social media.
Student-Led Digital Ecosystems in Humanities: A Mixed-Methods E-Learning Study Prasanth Arokia Samy D.; Alagu Revathi L; Cohiran J
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.v5i4.1128

Abstract

The rapid advancement of digital technology has transformed higher education by creating new possibilities for student-centred and participatory learning environments. However, humanities education continues to face challenges related to student engagement, digital adaptation, and the relevance of traditional learning approaches in the digital era. This study aims to examine how a student-led digital ecosystem functions as a technology-enhanced learning environment and how participation in digital platforms contributes to students’ learning outcomes. This research employed a convergent mixed-methods design involving both quantitative and qualitative data collection. The participants consisted of 50 undergraduate and postgraduate students selected through purposive sampling from the PG and Research Department of English at St. Joseph’s College (Autonomous), Tiruchirappalli, India. Data were collected through structured questionnaires, open-ended feedback, and platform engagement records, which were analysed using descriptive statistics and thematic analysis. The findings indicate that student-led digital platforms, including digital publishing, podcasts, mobile applications, and social media, effectively support learning through content creation, collaboration, and active participation. Students reported improvements in communication skills, digital literacy, creativity, confidence, and teamwork. The study concludes that student-driven digital ecosystems can serve as sustainable and inclusive models of technology-enhanced learning, particularly in resource-constrained higher education contexts. This research contributes to digital pedagogy by demonstrating that meaningful digital transformation depends not only on technological infrastructure but also on student agency, collaborative practices, and contextually relevant learning design.
The Effect of Low Insurance Literacy and Service Levels through Technological Innovation on Digital Business Performance at PT. Asuransi Tri Pakarta Teguh Pambudi; Derriawan Derriawan; Agustinus Miranda W
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.v5i4.1132

Abstract

The study was conducted with the aim of analyzing the effect of low insurance literacy and service level on digital business performance with technological innovation as a mediating variable. The research method employed was a descriptive quantitative approach using Stata. A sample of 210 respondents from customers of PT. Asuransi Tri Pakarta was utilized. The findings indicated that: 1) there is a direct effect of insurance literacy on digital business performance, 2) there is a direct effect of service levels on digital business performance, 3) a direct effect of technological innovation on digital business performance was found, 4) there is a direct effect of insurance literacy on technological innovation, 5) there is a direct effect of service levels on technological innovation,  6) an indirect effect of insurance literacy on digital business performance through technological innovation was identified, and 7) an indirect effect of service levels on digital business performance through technological innovation was also found. Thus, it can be concluded that both direct and indirect effects contribute to the success of this research.
The Role of Influencer Marketing and E-Word of Mouth on Raecca's Product Purchase Decisions Mayla Azahra; Lis Tatin Hernidatiatin
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.v5i4.1138

Abstract

The development of digital marketing encourages companies to utilize Influencer Marketing and Electronic Word of Mouth (E-WOM) strategies to influence consumer purchasing decisions. This study aims to analyze the influence of Influencer Marketing and E-WOM on Raecca product purchase decisions. This study uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to 143 respondents who were consumers of Raecca products and met the research criteria. Data analysis was performed using multiple linear regression with the help of SPSS software. The results of the study show that Influencer Marketing has a positive and significant effect on the purchase decision of Raecca products. Meanwhile, Electronic Word of Mouth (E-WOM) also has a positive effect on Purchase Decisions, even though the level of significance is at the tolerance limit. Simultaneously, Influencer Marketing and E-WOM have been proven to have a significant influence on Purchase Decisions. The value of the determination coefficient showed that both independent variables were able to explain most of the variation in the Purchase Decision, while the rest were influenced by other factors outside the research model. The findings of this study confirm the importance of the role of Influencer Marketing and E-WOM as digital marketing strategies in shaping consumer purchasing decisions. The results of the research are expected to make a theoretical contribution to the development of marketing science and become practical considerations for companies in designing more effective digital marketing strategies.
Forecasting Intermittent Disbursements for Non-Routine Investment Budget Expenditures Using the TSB–Croston–ADIDA Model with Hierarchical Reconciliation: A Case Study of Disbursements at PLN ULP Sulawesi Pricilia Maureen Poluan; R. Mohamad Atok
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.v5i4.1168

Abstract

This research evaluates three Intermittent Demand Forecasting (IDF) methods Croston, TSB, and ADIDA for non-routine investment disbursement at PLN UIP Sulawesi, characterized by intermittent and lumpy patterns. Using a three-stage analytical approach (in-sample validation on 29 PRKs, rolling origin out-of-sample on 180 PRKs, and production forecast on 959 PRKs) with MASE, MAE, and ME metrics, ADIDA emerged as the best method with consistent win-rate dominance (58.6% in Phase 1; 64.2% in Phase 2). Hierarchical reconciliation using Weighted Least Squares (WLS) produced a coherent 2026 forecast of IDR 2,781.89 billion, outperforming Bottom-Up and Top-Down approaches in hold-out validation. These findings provide an empirical foundation for data-driven cash planning at PLN UIP Sulawesi, with the ADIDA–WLS pipeline offering a validated, auditable, and computationally efficient framework for Monthly Cash Budget preparation. The methodological framework's auditability particularly the traceability of WLS weight matrices to empirical error sources supports readiness for SAP S/4HANA Single Source of Truth (SSoT) Wave 3 implementation scheduled for October 2027, while the PRK-level forecast matrix enables hybrid statistical-expert judgment review to address administrative zero constraints. This research contributes theoretically by extending IDF literature beyond spare parts inventory into infrastructure investment cash management, and practically by providing operational tools for working capital optimization, KPI cascading, and systematic investment portfolio phasing within PLN's Transformation 2.0 agenda.
The Integration of Women’s Roles and Innovation Capability on Women’s Creativity with Work – Family Balance as a Moderating Variable: A Study of Micro – Scale Food Vendors in Cirebon Regency Laely Kholifah; Anna Suzana
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.v5i4.1167

Abstract

While female entrepreneurs in Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in economic development, they frequently face challenges in balancing dual responsibilities between work and family. These conditions require effective role integration, innovation capability, and work–family balance to enable female MSME entrepreneurs to sustain and enhance their creativity in managing their businesses. Therefore, this study aimed to examine the influence of women’s role integration and innovation capability on the creativity of female MSME entrepreneurs in Cirebon Regency, while also investigating the role of work–family balance as a moderating variable. This study employed a quantitative approach, with data collected through questionnaires. The sample consisted of 130 female entrepreneurs operating micro-scale food businesses in Cirebon Regency. Data were analyzed using regression analysis with the assistance of SPSS version 29. The findings showed that women’s role integration and innovation capability had positive and significant effects on the creativity of female MSME entrepreneurs. However, the moderation analysis revealed that work–family balance did not moderate the relationship between role integration or innovation capability and women-led MSME creativity. This study demonstrated that women’s ability to effectively manage multiple roles and strengthen their innovation capability significantly enhanced creativity in MSME management. By highlighting the importance of individual capabilities and human capital over contextual factors in fostering innovation among women-led MSMEs, this study contributes to the existing literature on women entrepreneurship and business creativity.
The Effect of Being Overweight and Obesity on Self-Confidence Levels Among Teenagers at State High School 22 in Jakarta and A Review from an Islamic Perspective Mutia Sa’idah; Mirfat Mirfat; Sri Wuryanti; M. Fazlurrahman Anshar
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.v5i4.1169

Abstract

Overweight and obesity among adolescents have become significant public health concerns because they not only increase the risk of physical diseases but also affect psychological well-being, particularly self-confidence. This study aimed to determine the relationship between overweight and obesity status and self-confidence levels among adolescents at State High School 22 Jakarta and to review the findings from an Islamic perspective. This study employed an analytical survey design with a cross-sectional approach. The population consisted of students in grades X and XI at State High School 22 Jakarta, with 128 respondents selected using a purposive sampling technique based on predefined inclusion and exclusion criteria. Data were collected through Body Mass Index (BMI) measurements and the Self-Confidence Scale questionnaire. Data analysis was performed using univariate analysis and the Fisher’s exact test with the assistance of SPSS software. The results showed that most respondents were categorized as overweight (43.8%), followed by obesity class I (39.1%) and obesity class II (17.2%). Most adolescents demonstrated high self-confidence levels (64.8%). Statistical analysis revealed a significant relationship between overweight and obesity status and self-confidence levels among adolescents (p = 0.005). From an Islamic perspective, physical conditions do not determine human dignity, as every individual is created in the best form by Allah SWT. Therefore, adolescents with overweight or obesity require holistic support involving physical health management, psychological assistance, and spiritual strengthening to develop positive self-acceptance and self-confidence.

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