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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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Internal and External Factors Affecting the Compliance of MSME Taxpayer Andayani, Nur; 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.v5i1.701

Abstract

This study aims to analyze internal and external factors that affect income taxpayer compliance in Micro, Small, and Medium Enterprises (MSMEs). The research variables include Tax Knowledge, Money Ethics, Tax Socialization, and Modernization of the Tax Administration System as independent variables, as well as Tax Compliance as dependent variables. The research uses a quantitative method with a survey approach. Data was collected through a questionnaire distributed to MSME taxpayers. The analysis technique used is multiple linear regression. The results of the study show that Tax Knowledge, Tax Socialization, and Modernization of Tax Administration System have a positive and significant effect on Tax Compliance. Tax knowledge provides an important foundation for taxpayers to understand their obligations. Socialization of taxation increases awareness, while modernization of the administrative system simplifies the tax process. On the contrary, Money Ethics has a negative and significant effect on Tax Compliance. A view of money ethics that is not in line with the public interest can reduce taxpayers' awareness in fulfilling tax obligations. This research highlights the importance of strengthening education and modernizing the system to improve tax compliance.
Determinants of Integrity of Financial Reports in State-Owned Companies Yulisa, Erli; 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.v5i1.702

Abstract

Financial reports must have high integrity, which means they must be based on honest and impartial moral principles. This study aims to test and analyze the effect of auditor independence, financial distress, institutional ownership and independent commissioners on the integrity of financial reports in state-owned companies listed on the IDX in 2021-2023. The final sample of this study was 34 samples. The test was carried out using multiple linear regression analysis, where the integrity of financial reports was measured using accounting conservatism. The results of this study are that auditor independence, institutional ownership and independent commissioners have an influence positive and significant impact on the integrity of financial reports . Financial distress has an influence negative and significant impact on the integrity of financial reports.
Encouraging Purchases Through Stories: The Effectiveness of Word of Mouth in the Digital Era Chamid, Abdul; Wibowo, Bambang Sri
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.v5i1.711

Abstract

This study aims to explore the influence of Word of Mouth (WOM) on the purchase decision of Sinom-Tap products. Using a qualitative approach, the study involved in-depth interviews with five purposively selected customers, based on their experience with the product. The findings show that positive customer experiences have a significant impact in shaping recommendations, where recommendations from friends and family are much more trusted than commercial advertisements. Social media plays an important role in accelerating the spread of WOM and increasing the credibility of recommendations. The limitation of this study lies in the relatively small number of respondents, so generalisation of the findings may be limited. Nevertheless, this study makes an important contribution to the marketing literature by highlighting the dynamics of WOM in the context of health products in Indonesia, which remains under-explored. The originality of this study lies in its holistic analysis of the factors that influence WOM effectiveness, including speaker characteristics, topics discussed, and communication tools used, as well as important implications for marketing strategies in the digital era. The findings are expected to provide useful insights for marketers in optimally utilising WOM to increase loyalty and sales growth.
The Influence of Work Ethic, Work Culture, and Organizational Support on Employee Performance Through Motivation as an Intervening Variable Among Employees of the Religious Court in Gorontalo Province Ibrahim, Meimoon; Yakup, Yakup; Usu, Idrus; Said, Dian
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): 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.v4i3.714

Abstract

This study aims to analyze the influence of work ethic, work culture, and organizational support on employee performance, with work motivation as an intervening variable among employees of the Religious Court in Gorontalo Province. The population in this study consists of 120 employees from the Religious Court offices in Gorontalo Province. The analysis method used is path analysis. The results indicate that work ethic, work culture, and organizational support have a positive and significant impact on employees' work motivation. Additionally, work ethic, work culture, and organizational support also have a positive and significant effect on employee performance, demonstrating that a conducive work environment can enhance productivity. Work motivation itself has a positive impact on employee performance, meaning that the higher the work motivation, the better the performance achieved. Furthermore, work motivation serves as a mediating variable in the relationship between work ethic, work culture, and organizational support on employee performance. This finding suggests that the combination of these factors, along with high work motivation, further strengthens improvements in employee performance at the Religious Court in Gorontalo Province.
Implementation of Performance Evaluation Through E-Kinerja BKN for Improving Apparatus Performance in Pohuwato Regency Rolli Paramata, Moh.; Yakup, Yakup; R. Karundeng, Deby; Hunowu, Zet
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): 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.v4i3.715

Abstract

This study aims to analyze the implementation of performance evaluation through the E-Kinerja BKN application to improve the performance of government apparatus in Pohuwato Regency. The performance of government apparatus plays a crucial role in realizing optimal public services, in line with the vision of the Pohuwato Regency Medium-Term Development Plan (RPJMD) 2021-2026. This research employs a qualitative method with a descriptive approach to describe the implementation of performance evaluation and the challenges encountered. Data were collected through interviews and observations of government officials involved in the performance evaluation system. The findings indicate that the implementation of E-Kinerja enhances transparency and objectivity in employee performance assessment. However, several challenges remain, such as a lack of understanding among employees regarding the system, limited technological infrastructure, and resistance to transitioning from a manual to a digital system. Periodic evaluations reveal an improvement in employee effectiveness and productivity after the system's implementation. Therefore, increasing human resource capacity and strengthening technological infrastructure are necessary to ensure the successful implementation of E-Kinerja in enhancing the quality of government apparatus performance in Pohuwato Regency.
Analysis of Handling the Code of Ethics for Ad Hoc Supervisors in Constitutional Law Oktafia, Wani; Marzuki, Marzuki; Akhyar, Adil
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.v5i1.723

Abstract

Handling of ethical violations by Ad Hoc supervisors is in accordance with Article 3 Paragraph (2) of Bawaslu Regulation Number 4 of 2019 concerning the Mechanism for Handling Violations of the Code of Ethics of the District Election Supervisory Committee, Village/Sub-district Election Supervisory Committee, and Polling Station Supervisors. In this article, the Regency/City Bawaslu handles violations of the code of ethics committed by Ad Hoc supervisors. This study raises 3 (three) formulations of the problem, namely: first, What are the legal regulations regarding the code of ethics of election organizers according to the Law?, second, What is the Authority of the Regency/City Bawaslu in Implementing Bawaslu Regulation 4 of 2019? And third, How is the Implementation of Bawaslu Regulation 4 of 2019 by the Regency/City Bawaslu in the process of Handling Violations of the Code of Ethics of the Ad Hoc Election Supervisory Committee?. The research uses the nature of the research used is descriptive analytical, the type of research used in this study is normative juridical, the data collection tool in the research that will be used in this study uses Library Research. The data analysis used is by using a qualitative method that produces descriptive-analytical data. Based on the results of the study, with the delegation of authority from the DKPP given to their respective superiors based on DKPP Regulation No. 3 of 2017 as amended several times, most recently through DKPP Regulation No. 1 of 2021, the authority given by the DKPP to the Regency/City Bawaslu is in accordance with the constitutional law system in Indonesia.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Investment Efficiency (an Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2023) Amarta, Ni Wayan Della; Hendrawaty, Ernie
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (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.v5i2.735

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. As ESG practices gain global prominence, their role in enhancing transparency and reducing information asymmetry is considered crucial for sustainable business and efficient investment decisions. Using a purposive sampling method, 37 manufacturing firms were analyzed over a five-year period, employing secondary data from international ESG databases. Panel data regression with the Random Effect Model was used to test both aggregated and disaggregated ESG dimensions—environmental, social, and governance—against investment efficiency, measured through residuals of the Biddle et al. (2009) investment model. The findings indicate that aggregated ESG disclosure does not significantly influence investment efficiency. However, when disaggregated, social disclosure demonstrates a significant positive effect, while governance disclosure shows a significant negative effect. Environmental disclosure was found to have no significant impact. These results suggest that while social responsibility initiatives contribute positively to investment decision-making by improving stakeholder trust and reducing agency conflict, overly rigid governance mechanisms may limit managerial flexibility, hindering efficient investment. The study highlights the limited awareness and implementation of ESG practices in Indonesia’s manufacturing sector, as well as the need for future research to explore mediating factors or expand samples across other sectors or countries. The research contributes to understanding ESG’s nuanced role in shaping financial performance within emerging markets.
The Effect of Esg Disclosure on Firm Value: (Empirical Study on Companies Listed in the IDX ESG Leader Index for the Period 2021–2023) Aditya, Meisha; Hasnawati, Sri
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (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.v5i2.736

Abstract

The escalating threat of climate change has increasingly urged humanity to incorporate environmental considerations into various aspects of life, including investment decisions. This research investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value among companies listed in the IDX ESG Leaders index during the period 2021–2023, utilizing stakeholder theory as the theoretical foundation. Employing a quantitative research design with purposive sampling, the study applies multiple linear regression analysis. The dependent variable, firm value, is proxied by the Price to Book Value (PBV), while the independent variables include aggregate ESG, Environmental, Social, and Governance disclosures, each measured using the Sustainability Report Disclosure Index (SRDI). The empirical findings reveal that aggregate ESG disclosure exerts a positive and statistically significant influence on firm value. Among the ESG components, Social Disclosure emerges as the only dimension with a significant and positive effect on firm value, whereas Environmental and Governance disclosures do not demonstrate any significant impact. These outcomes reflect the extent of investor confidence in firms that prioritize stakeholder engagement through robust ESG practices, particularly in social dimensions, thereby establishing a source of competitive advantage and enhancing firm valuation. This study offers practical implications for both corporate actors and investors by highlighting the strategic value of adopting ESG principles as non-financial instruments to support value creation and sustainable business growth.
Integration of Da'wah Values in Broadcasting Content: A Perspective of Positive Law and Sharia Ilham, Ilham; Dari, Ulan; Nuraini, Siti; Septia, Dini; Azwar, Khairul
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.v5i2.737

Abstract

The development of technology, information and communication has grown rapidly marked by the Industrial Revolution 4.0 and the Social Revolution 5.0 in various digital platforms. The role of Islam in responding to the digital era is used as a solution to the problems studied. This study aims to describe and analyze the problems and solutions in maintaining communication on digital media from an Islamic perspective. The research method used is qualitative with a descriptive approach through a literature review from several scientific sources related to Islam and technology. The research focuses on analyzing communication problems on social media and their solutions through communication ethics based on an Islamic perspective. The results show that Islam emphasizes religious people to maintain and build good inter-religious communication. This research study is expected to be useful for religious leaders in adapting to technological developments in the digital era.
The Role of Da'i and Influencers in Presenting Islamic Preaching Content on Social Media Case Study: The Success of Islamic Preaching in the Younger Generation Ilham, Ilham; Sitompul, Nurul Adha; Hasibuan, Putri; Septia, Dini; Salim, Rizky Agus
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (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.v5i2.743

Abstract

This study analyzes the role of preachers and influencers in presenting da'wah content on social media and its impact on the success of da'wah among the younger generation. Using a qualitative case study approach on several popular accounts, this study found that collaboration between preachers and influencers, creative content strategies, and the use of interactive social media features contributed significantly to increasing the understanding and involvement of the younger generation in religious activities. The results also show that personal branding, theme relevance, and communication style that is close to everyday life are the keys to the success of digital da'wah.

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