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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 470 Documents
Firm Value Determinants: Empirical Evidence from Manufacturing Firms Listed on the Indonesia Stock Exchange Fadhilah, Nisrina Nur; Kurniati, Destria; Suherman, Suherman
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.136

Abstract

The company's objectives can be achieved through the implementation of appropriate financial management functions because every financial decision taken will affect other financial management decisions and will have an impact on the value of the company. This study aims to determine the effect of dividend policy, profitability, capital structure, liquidity, and firm size on firm value. The data used in this study was secondary data obtained from manufacturing companies located in the Indonesia Stock Exchange from 2016 to 2019. Data collection method used is purposive sampling method, which resulted in 50 companies during four years of observation. The analysis technique used in this research is data panel regression. The results of the model-1 research show that DPR, ROA, DER, CR, and SIZE, together influence PBV with adjusted R2 of 64,4%. Individually, DPR and ROA have a positive and significant effect to firm value, while CR, DER and SIZE have no significant effect on firm value. The results of the model-2 research show that DPR, ROA, DER, CR, and SIZE, together influence Tobin’s Q with adjusted R2 of 45,8%. Individually, DPR and ROA have positive and significant effect to firm value, while CR, DER, and SIZE have no significant effect on firm value.
Analyzing Factors Affecting the Purchase Decision of Shopee Users in Bekasi Syahtidar, Nanda; Suherman, Suherman; Siregar, M. Edo S.
Interdisciplinary Social Studies Vol. 1 No. 7 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i7.137

Abstract

Background: The emergence of information and communication technologies such as the internet has opened up new opportunities for the spread and development of the use of online transactions. Aim: This study aims to determine the influence of brand image, price, word of mouth, and advertisement to purchase decisions of Shopee users. Method: The method of data collection is using the survey method with Likert-type purposive sampling. The object of this research is 200 respondents who are Shopee users in Bekasi. This research used SPSS software version 24 and SEM (Structural Equation Modelling) AMOS version 24 for data analysis. The fit value of the model with a probability level of 0.525, CMIN/DF value of 0.988, GFI value of 0.928, AGFI value of 0.907, RMSEA value of 0.000, TLI value of 1.001, and CFI value of 1.000. Findings: The result of the hypothesis show: (1) brand image has a positive and significant effect on purchase decision, (2) price has a positive and significant effect on purchase decision, (3) word of mouth has a positive and significant effect on purchase decision, (4) advertisement has a positive and significant effect on the purchase decision.
The Study of Taxation on Freon Rahman, Doni Habibur
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.138

Abstract

Background: Freon consumption has a devastating impact that causes global warming. According to IPCC data, there was an increase in the earth's surface temperature of about 0.74 °C ± 0.18 °C. While in BMKG data, there has been an increase in temperature in Indonesia with an average of 0.03 ° C every year with the meaning that in the last 30 years there has been an increase of 0.9 ° C. So instruments are needed to control the consumption of freon in the form of excise. Aim: This study aims to find out if freon meets its characteristics to be designated as taxable goods. Method: The data used in this study is the result of interviews with 7 sources from regulators, academics, and practitioners. Findings: The results showed that freon qualified and characteristics as a taxable item although there are things that must be studied further. The study also addressed the possibility that excise subjects would seek to find far smaller freons scoring potential global warming or even attempt to avoid excise duty with illegal freons.
Risk Leadership and Emotional Intelligence on ISO 31000 Application’s Effectiveness for Organisation Ardilo, Aldi
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.142

Abstract

Background: ISO 31000 indicates that risk management is a science in which competencies are embedded in the individuals. It also emphasises the importance of having proper leadership while demonstrating the commitment towards risk management implementation. Humans are emotional creatures—we could sometimes be influenced by the force of feelings, rather than rational discussion. Aim: This paper describes the dynamics of emotional intelligence and risk leadership in implementing risk management. Method: The research used a qualitative descriptive design with the verification strategy of the case study. It used a non-probability sampling to individuals in the top management position. Findings: The findings suggest that without a proper level of emotional intelligence, it is difficult for leaders to cultivate an effective risk culture. These findings may equip decision-makers on the interrelationships between emotional intelligence, risk culture, and an organisation’s risk management maturity.
The Influence of TikTok, Brand Ambassador, and Brand Awareness on Shopee’s Purchase Interest Nurjannah, Alfida; Surianto, Moh. Agung
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.143

Abstract

Background: The growing use of social media is proof that social media is very popular with the public today because it is easy to use and use. Indonesia itself internet media users show that very many Indonesian people as internet users mauoun social media in it. Aim: This study aims to test the influence between independent variables with dependent variables. Method: This study was conducted in the case study of the University of Muhammadiyah Gresik management students class 2018-2021 as a population in this study with the number of samples used, namely as many as 75 respondents and purposive sampling sample withdrawal techniques. Analytical techniques in hypothesis testing using statistical analysis tools such as Statistical Package for the Social Science (SPSS). Findings: The results of the study showed that Tiktok Social Media (X1), Brand Ambassador (X2), Brand Awareness (X3) each have a positive and significant impact on Purchase Intention (Y).
Environmental Management and Monitoring Efforts in Achieving Sustainable Development at PT Japfa Comfeed Indonesia Rozi, Fahrur; Husin, Sukanda; Rembrandt, Rembrandt
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.144

Abstract

Background: Efforts to manage the environment for business purposes through the presence of companies manufactured large-scale have a major impact on the environment, pollution, and various environmental damage are unavoidable consequences, but through environmental monitoring and management efforts, the negative impacts of environmental management can be minimized. Aim: This paper aims to review environmental management and monitoring efforts in achieving sustainable development at PT Japfa Comfeed Indonesia. Method: This study uses a normative juridical approach, where this study looks at the application of existing laws and theories with the reality in the field. The data were collected in the form of primary data obtained from the PT. Japfa Comfeed Indonesia, Tbk Padang Branch Office related to the implementation of environmental management efforts and environmental monitoring efforts, as well as secondary data obtained from primary, secondary, and tertiary legal materials. Findings: The results of this study showed that environmental management efforts and environmental monitoring efforts have a role as a reference and guideline for PT. Japfa Comfeed Indonesia, Tbk Padang Branch Office in carrying out company activities and environmental management, becomes a reference and guideline for the government and the community regarding the impacts or problems that will arise from the production activities of PT. Japfa Comfeed Indonesia, Tbk.
The Meaning of Profit for Krempyeng Market Gresik’s Merchants through the Cultural Perspective Syafitri, Isnaini Nur Azizah
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.145

Abstract

In the economic process, culture is needed. Accounting principles actually vary depending on the cultural variations owned by a country. Culture affects economic processes as well as the main determinants of economic events. This study aims to analyze the meaning of profit from a cultural perspective at Krempyeng Gresik Market traders. This study uses a qualitative approach, the informants in the study amounted to 5 (five) informants, namely the Gresik Krempeng Market traders. The selection of informants in this study used the Snowball sampling technique. Data collection techniques using observation and interviews. The data analysis used in this research is using data reduction, data presentation, and verification/conclusion. Based on the results of research and discussion on the meaning of profit in a cultural perspective at Krempyeng Gresik Market traders, the researchers concluded that the value of service quality and the value of Islamic business ethics can have an impact on social values through the mediation of religious values.
The Headmaster’s Strategy in Improving Teachers’ Professionalism at MI Muhammadiyah Srebegan Nugroho, Joko Agung; Anshori, Ari; Jinan, Mutohharun
Interdisciplinary Social Studies Vol. 1 No. 7 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i7.146

Abstract

Background: The Head of a Madrasah is the leader of education unit level education, which must be responsible for all Madrasah activities. In addition, the Head of Madrasah is an education leader whose position is very important in the Madrasah environment because the Head of Madrasah is more closely and directly related to the implementation of each educational program. Aim: Revealing the strategy of the Head of MI Muhammadiyah Srebegan in improving the professionalism of the teachers Method: Fieldwork is used in this study. A descriptive analysis using inductive thinking was employed as the method. Meanwhile, this research relies on observation, interviews, and documents to get the necessary information. Findings: The Head of Madrasah’s strategy for developing teacher professionalism at MI Muhammadiyah Srebegan starts with defining Madrasah's vision, mission, and goals. Madrasah's external and internal environments are observed during the procedure. The final step in the strategy development process for the head of MI Muhammadiyah Srebegan was to formulate the Madrasah plan, which is included in the Madrasah Work Program, which is prepared once a year at the start of the school year.
TAM: Acceptance of E-Learning Technology to Students in Masters of Management Learning Khoiruddin, Mochammad; Wahyuningsih, Sri Handari; Nuryakin, Nuryakin
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.147

Abstract

This study aims to evaluate the relationship between technology acceptance factors and online learning for Master of Management students at University Muhammadiyah Yogyakarta in terms of perceived usefulness, perceived convenience, subjective norms, attitudes towards use and behavioral intentions. The object used in this research sample is a master of management student. The sample of this study consisted of 140 respondents who were selected by the sampling method. The data analysis technique used in this study was using Structural Equation Modeling (SEM) with the help of AMOS 23 software. Analysis of the quality testing of the data instrument in this study used validity tests, reliability tests. The results showed that perceived usefulness had a significant effect on usage attitudes, usage attitudes had a significant effect on behavioral intentions, perceived usefulness had a significant effect on perceived convenience, perceived ease of use had a significant effect on usage attitudes, perceived usefulness had a significant influence on subjective norms, norms subjective does not have a significant effect on attitudes to use, subjective norms have no significant effect on behavioral intentions.
Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational Commitment on the Financial Statements’ Quality Ansyori, M. Kholiq; Andesto, Ronny
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.148

Abstract

Background: Financial statements are the government's primary accountability equipment and sharing data with outsiders and stakeholders to address the extent of the efficiency of the organization's economic resources. Thus, good quality financial statements are needed to increase public confidence and accountability. Aim: This research aims to find out the effect of the accrual-based accounting application, utilization of information technology, human resource competence, and organizational commitment to the quality of financial statements with indicators of budget implementation performance as moderate variables (Satker survey in the Directorate General of Binwasnaker and K3). Method: This study is a quantitative study with census methods of 12 Work Units in the Directorate General of Binwasnaker and K3 as respondents. The tools used in this study used PLS-SEM. The research data used came from answers to questionnaires distributed to respondents. The results of the data assessment and analysis using structural equation modeling with alternative methods partial least square. Findings: Accrual-based accounting, information technology utilization, HR competence have a significant positive effect on the quality of financial statements while organizational commitment does not have a significant positive effect on the quality of financial statements and budget implementation performance indicators do not moderate the relationship of each variable of accrual-based accounting application, utilization of information technology, HR competence and organizational commitment to the quality of financial statements.

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