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International Journal of Education, Social Studies, And Management (IJESSM)
Published by Lembaga Peduli Pengembangan Pendidikan Indonesia
ISSN : -     EISSN : 27754154     DOI : https://doi.org/10.52121/ijessm.v1i2
Core Subject : Education,
Education Other
The International Journal of Education, Social Studies, and Management (IJESSM) is an interdisciplinary publication of original research and writings on education that publishes articles in journal form to an international audience of educational researchers. This journal aims to provide a forum for scientific understanding of the fields of education, social and management and play an important role in promoting the accumulation of knowledge, values, and skills that are transmitted from one generation to another; and to make the methods and content of evaluation and research in education available to teachers, administrators, students, faculty and research workers. This journal covers a wide range of topics, including, social, curriculum, management science, educational philosophy and educational approaches, etc.
Arjuna Subject : Umum - Umum
Articles 604 Documents
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Analysis of Customer Perception in the Use of Micro Product Financing Using Murabahah Contract Case Study of BSI KCP Medan Adam Malik Hayyah, Azka Wardatul; Nurlaila, Nurlaila
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.620

Abstract

This study aims to analyze customer perceptions of the use of micro credit financing with a focus on the case study of Bank Syariah Indonesia (BSI) KCP Medan Adam Malik. Utilizing surveys and qualitative data analysis, the research methodology aims to understand the advantages and disadvantages of the sample through observation, interviews, and document analysis of the sample's perception of products using the Murabahah principle. In this context, the study examines the factors that influence public trust in the progress, transparency, and quality of the implementation of Murabahah law. The survey collected responses from BSI KCP Medan Adam Malik customers, while qualitative data analysis was conducted to identify customer views in more detail. The findings of this study are expected to help in understanding the effectiveness of the implementation of the Murabahah model in developing micro products and how it affects the needs and expectations of customers. The practical implications of this can help Islamic banks improve their products and services and strengthen their bonds with customers, especially at BSI KCP Medan Adam Malik.
The Influence of Funding Policy and Investment Policy on Financial Performance of Companies Listed on the LQ45 Index Claudia, Melia; Haninun, Haninun
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.623

Abstract

The goal of this research is to examine the significance of the negative impact of funding policy on financial performance in companies listed on the LQ45 index, the positive impact of investment policy on financial performance in companies listed on the LQ45 index, and the positive impact of dividend policy on financial performance in companies listed on the LQ45 index. The hypothesis suggested in this study is that funding policy has a fairly detrimental impact on the financial performance of firms listed on the LQ45 index. Second, investment policy has a considerable favorable impact on the financial performance of firms featured on the LQ45 index. The analytical tool utilized in this study is SPSS25.
Accounting Information System Analysis at PT PLN UID Lampung Marwah, Siti Anisa; Ali Alam, Iskandar
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.624

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) at PT PLN UID Lampung, including its effectiveness in supporting operational efficiency, data security, process automation, and corporate decision making. In addition, this study also identifies challenges and system development plans to improve the performance and function of the accounting information system. PERMEN BUMN No. PER-18/MBU/10/2014 emphasizes importance technology information For increase Power BUMN competitiveness through accurate data and decision making decision fast. This study uses a qualitative method through direct interviews with key informants, namely Asman AKT AT and PDP at PT PLN UID Lampung. The data obtained were analyzed to understand the implementation, benefits, challenges, and efforts to develop accounting information systems in the company. The results of the study indicate that the implementation of SAP-based accounting information systems has had a significant positive impact on the operational efficiency of PT PLN UID Lampung. This system is able to automate most manual processes, improve data accuracy, and accelerate the completion of financial reports. Special training and technical support are available to assist users in operating the system. However, challenges faced include the adaptation of new users and technical constraints that require third-party vendor intervention.
Effectiveness of Financial Management of Start-Up Companies Before and After Using Virtual Account: (Case Study of PT Budi Graha Realty, The Bay Apartment Lampung) Gabriella, Gabriella; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.626

Abstract

Efficient payment management is a key issue for startup companies in Indonesia, as it supports cash flow and operational sustainability. The implementation of Virtual Account payment methods is expected to improve payment efficiency and accelerate financial reporting. This study aims to examine the effectiveness of using Virtual Account at PT Budi Graha Realty The Bay Apartment by comparing receivables and reporting speed during the 2023-2024 period. A qualitative approach was used, involving interviews and document analysis. The results show that the use of Virtual Account positively affects reducing delayed receivables and accelerating financial reporting compared to traditional payment methods. These findings provide empirical evidence that the implementation of Virtual Accounts can improve financial efficiency in startup companies. It is expected that this research can serve as a reference for other companies in enhancing payments and financial management. The limitation of this study is its narrow scope, as it focuses on a single company. Future research is expected to expand the scope to test the effectiveness of Virtual Account payment methods in other companies.
The Effect of Taxation Socialization, Taxpayer Awareness, Tax Sanctions and Tax Service Quality on Motor Vehicle Taxpayer Compliance Franata, Michael Sandrico; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.627

Abstract

The financial stability of the state is greatly influenced by taxpayer compliance, which is an important element in the taxation system and increasing national income. The purpose of this study is to analyze the impact of tax socialization, taxpayer awareness, tax sanctions, and the quality of tax services on motor vehicle tax compliance. This study focuses on the development of independent variables, namely the quality of tax services, as a research novelty. Data were obtained through a survey of motor vehicle taxpayers in certain areas and analyzed using descriptive statistical methods and multiple linear regression. This study shows that taxpayer compliance is positively and significantly influenced by tax socialization, taxpayer awareness, tax sanctions, and the quality of tax services. Indicators such as speed of service, information transparency, and effective tax education are key factors in increasing compliance. The practical implications of this study for local governments are the importance of designing strategies that can increase tax revenues, one of which is through improving the quality of tax services and more comprehensive tax education. This study not only adds to the academic literature related to taxpayer compliance, but also provides practical contributions to more effective motor vehicle tax management. These findings are expected to be the basis for making tax policies based on data and empirical evidence.
Implementation of Income Tax (Pph) and Value Added Tax (PPN) in Personnel Operations of the Organizational Bureau of the Regional Secretary of North Sumatra Province Ahmadi Bi Rahmani, Nur; Wicaksono, M. Fadli
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.650

Abstract

This research analyzes the implementation of Income Tax (PPh) and Value Added Tax (PPN) in the personnel operations of the Organization Bureau of the Regional Secretary of North Sumatra Province. Using a descriptive qualitative literature study method, the research evaluates four key dimensions: regulation, technology, human resources, and internal control systems. The research findings reveal the complexity of tax implementation, including regulatory limitations, digital transformation of e-SPT, human resource competency challenges, and the importance of proactive control systems. The study found that 42% of agencies experience regulation interpretation difficulties, 60% of technological infrastructure is available, but 35% of employees require capacity development. The research generates comprehensive recommendations for tax implementation optimization, including human resource development, technological system improvement, regulatory synchronization, and strengthening internal control mechanisms.
The Effect of Leadership on Employee Performance Through Work Motivation as a Mediating Variable in Employee PT Conisla Karya Indonesia Putri, Diana Suryami; Fatimah, Nuzulul; Putra, Riyan Sisiawan; Anshori, Mohamad Yusak
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.656

Abstract

This study aims to examine the effect of leadership on employee performance through work motivation as a mediating variable. This study uses quantitative methods with primary data obtained from the distribution of questionnaires to 89 employees of PT Conisla Karya Indonesia, with sampling techniques using purposive sampling determined by researchers with consideration of certain characteristics or characteristics based on employee status and division of each employee. Where the results of the questionnaire obtained are processed using Structural Equation Modeling (SEM) PLS 3.0 analysis through outer model analysis, inner model, and hypothesis testing. The results of this study indicate that there is a significant effect of leadership on employee performance, leadership has a significant effect on work motivation, work motivation has a significant effect on employee performance, and work motivation variables can significantly mediate the effect of leadership on performance employees.
Qualitative Analysis of Factors Affecting Taxpayer Compliance in Paying Income Tax Article 21 on PTPN IV Regional 1 Kebun Rantau Prapat Employees Hamdani, Hamdani; Batubara, Chuzaimah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.673

Abstract

This study aims to identify factors that influence employee compliance of PTPN IV Regional 1 Kebun Rantau Prapat in paying Income Tax (PPh) Article 21. The method used is descriptive qualitative research through observation and document study. The results of the study indicate that tax non-compliance is mainly caused by the lack of public understanding of their status as taxpayers and the obligation to pay taxes. Other factors that influence tax compliance include tax awareness and knowledge, socialization, sanctions, incentives, and tax audits. Increasing tax awareness can increase compliance, while lack of socialization and understanding of tax regulations has a negative impact. In addition, the implementation of appropriate tax incentives and strict supervision through sanctions and tax audits can also increase taxpayer compliance. Therefore, more intensive socialization and education efforts are needed as well as more effective tax policies to improve employee tax compliance. This study is expected to be a reference for policy makers in designing better strategies to increase state tax revenues.
Analysis of Online Customer Loyalty Travel Agents in Jakarta: How do Social Media Marketing, Customer Relationship Management, and Customer Value Play a Role? Wulandari, Pratiwi; Suhud, Usep; Febrilia, Ika
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.674

Abstract

This study aims to analyze how social media marketing, customer relationship management, and customer value contribute to customer loyalty and their impact on customer satisfaction. Using a quantitative approach, data was collected through questionnaires from 226 respondents who are users of online travel agent services Traveloka in Jakarta. The data analysis technique employed is Structural Equation Modeling (SEM) with the assistance of AMOS and SPSS software. The study results reveal that social media marketing strategies and customer relationship management play a significant role in enhancing customer loyalty as well as their satisfaction. Additionally, customer value is also proven to be a crucial factor in strengthening customer loyalty, which ultimately contributes to increased customer satisfaction. These findings emphasize that effective digital marketing, strong customer engagement, and providing added value can foster customer loyalty, which in turn positively impacts their satisfaction in using online travel agent services.
Disclosure of Corporate Social Responsibility (CSR): Legitimacy Theory Perspective Ayu Septiana, Vidya; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.678

Abstract

This study is to analyze the effect of profitability, independent board of commissioners, and audit committee on the implementation of corporate social responsibility (CSR). This study uses panel data obtained from 20 companies over a three-year period (2021–2023) resulting in 60 observations. A quantitative approach with multiple linear regression analysis is used to evaluate the relationship between variables. The independent variables include profitability, independent board of commissioners, and audit committee, while CSR is the dependent variable. The results of the study indicate that there is a significant positive effect between the Audit Committee on CSR, while there is a significant negative effect between Profitability and CSR. On the other hand, the Audit Committee Board has no significant effect on CSR.

Page 23 of 61 | Total Record : 604

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