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Contact Name
Fuad Zaini
Contact Email
fuadzaini06@gmail.com
Phone
+6282360501584
Journal Mail Official
fuadzaini06@gmail.com
Editorial Address
Jl. Seser Komplek Citra Mulia Residence Blok D. 14 Medan – 20229
Location
Kota medan,
Sumatera utara
INDONESIA
International Journal of Education, Social Studies, And Management (IJESSM)
ISSN : -     EISSN : 27754154     DOI : https://doi.org/10.52121/ijessm.v1i2
Core Subject : Education,
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
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.
The Influence of Digital Marketing and Brand Trust on Customer Loyalty Through Customer Satisfaction of Food and Beverage Companies Andriana, Ririn
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.v5i1.628

Abstract

This study aims to analyze the effect of digital marketing and brand trust on customer loyalty, with customer satisfaction serving as a mediating variable, within the context of food and beverage companies in East Java. In addition, the research seeks to examine the strategic role of customer satisfaction in strengthening the relationships among the key variables. A quantitative approach was employed, utilizing Structural Equation Modeling (SEM) as the method for data analysis. Data were collected through a survey questionnaire distributed to customers of food and beverage companies in East Java, using a purposive sampling technique. The findings reveal that both digital marketing and brand trust have a significant positive influence on customer loyalty. Furthermore, customer satisfaction was found to mediate the relationship between digital marketing and brand trust on customer loyalty, suggesting that customer satisfaction plays a crucial role in enhancing customer loyalty. This research provides valuable contributions to the existing literature by expanding the understanding of how digital marketing, brand trust, and customer satisfaction interact to influence customer loyalty, particularly in the food and beverage industry. Additionally, the findings offer practical implications for businesses in designing more effective customer-oriented digital marketing strategies. By focusing on customer satisfaction, companies can enhance their competitive advantage and foster long-term customer loyalty, which is essential for sustaining growth in an increasingly competitive market.
The Concept of Communication in the Quran; Analysis of Theory and Practice Tanjung, M. Taufiq Hidayah; Abdullah, Abdullah
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.v5i1.629

Abstract

From the analysis conducted on the basic concept of Islamic communication, it can be concluded that Islamic communication is formulated as a process of exchanging messages based on Islamic teachings with the aim of achieving truth, harmony, and the pleasure of Allah. Its principles include honesty (as-sidq), trustworthiness, justice (al-'adalah), wisdom, and moderation (wasatiyyah). These principles guide every aspect of communication to be oriented towards moral and transcendental values, distinguishing it from secular communication which often focuses on pragmatic or materialistic goals. Dakwah communication aims to convey Islamic teachings wisely, wisely, and compassionately, as exemplified by the prophets. Prophetic communication, which emphasizes prophetic qualities such as shiddiq (honest), amanah (trustworthy), tabligh (delivering), and fathanah (intelligent), has high relevance in the modern world. In this context, da'wah and prophetic communication can be applied through social media, education, and interactive dialogue that prioritizes Islamic ethics, so that it is effective in countering disinformation, resolving conflicts, and strengthening harmonious social relations. The main sources of Islamic communication are the Qur'an, Hadith, and other sources such as ijma (consensus of scholars) and qiyas (legal analogy) are the main foundations of Islamic communication. The Qur'an provides moral guidelines and principles of fair and honest communication. Hadith exemplifies the communication practices of the Prophet Muhammad SAW which are full of wisdom and compassion. The relevance of these sources in modern life lies in their ability to be a guide to communication ethics, both in interpersonal relationships and in the use of communication technology.
Improving Islamic Communication in Organizations to Improve Large Family Ukhuwah Abituren Musthafawiyah (Dictionary) Medan City Delima, Wirda; Abdullah, Abdullah
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.v5i1.630

Abstract

This journal discusses the importance of grounding Islamic communication in the Abi Turen Musthafawiyah Extended Family (KAMUS) organization in Medan City. Effective communication based on Islamic values ??is expected to strengthen brotherhood between members. Through a qualitative approach, this research analyzes existing communication practices in organizations and their impact on relationships between members. The research results show that the application of Islamic communication principles can increase the sense of brotherhood and solidarity among KAMUS members.
The Role of Muslim Women as Content Creators: Building Islamic Communication Values Sumanti, Elvi; Abdullah, Abdullah
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.v5i1.631

Abstract

The development of communication technology has significantly transformed the way humans communicate and share information. Social media, as one of the new forms of internet-based media, has become an active platform for women, especially Muslim women, to act as users, content creators, and agents of social change. This paper examines the role of Muslim women as content creators in conveying Islamic values through social media, focusing on the analysis of Islamic communication principles applied.The study uses the TikTok account @anggi.22.4, owned by Cut Anggi, as a case study to identify how the produced content effectively communicates messages aligned with the principles of tabligh (conveying the truth), amar ma'ruf nahi munkar (encouraging good and preventing evil), and hikmah (wisdom). The findings demonstrate that a polite, simple approach rooted in Islamic values can have a positive impact on netizens, both Muslim and non-Muslim.This paper provides insights into how Muslim women as content creators can become effective agents of change through digital communication based on Islamic values, while also addressing the challenges of digital culture in the modern era.
Islamic Communication in Government: a Theorical and Practical Analysis Perdana, Cuanda Mitra; Abdullah, Abdullah
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.v5i1.632

Abstract

The application of Islamic communication principles in government has the potential to improve the quality of public communication and strengthen the relationship between the government and the community. Honesty and trustworthiness as the basis for proper communication can ensure that the information conveyed to the community is true and reliable. In this regard, the Indonesian government needs to continue to strive to uphold these values, which will reduce public doubts about the policies and information disseminated. However, the biggest challenge in integrating Islamic communication principles into the Indonesian government system is the incompatibility between these values ??and political practices that tend to be pragmatic and influenced by personal or group interests. In facing this challenge, the government needs to strengthen integrity education and ensure that every official and state institution acts in accordance with Islamic principles that demand honesty and accountability. In addition, Islamic communication can also play a role in reducing social and political polarization. The principle of moderation (wasatiyyah) is very important for building harmonious dialogue in a pluralistic society, such as Indonesia. By prioritizing an inclusive and balanced attitude, the principle of moderation can help society to accept differences, avoid extremism, and encourage social solidarity.
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.
Finacial Statemen Anaylisis to Assess Financial Performance PT. Ultrajaya Milk Industri & Trading Company TBK Pasaribu, Ayu Ashari; Ismail, Muhammad; Dwita, Handriyani
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.v5i1.659

Abstract

Financial Performance Assessment is based on increased sales. It can be reflected i n a report, a report describing the progress of the company's financial performance in a certain period. Such reports are commonly called financial statements. In orde r for financial statements to be meaningful to the interested parties it is necessary t o analyze the relationship of the posts in the financial statements are often called fi nancial statement analysis. The purpose of this study is to know how the financial performance of PT. Based on the analysis of liquidity ratio, solvency, activity and profitability. The data analysis method used is descriptive quantitative method usin g liquidity ratio measurement, solvency, activity and profitability. Based on the ov erall liquidity ratio, the company is in good condition except for cash ratio in 2022, although over the period of 2021-2023 fluctuates. Based on the sovency ratio of t he company's state in solvable position, because the company's capital is in suffici ent state to guarantee the debt given by the creditors. Based on the overall activity ratio is quite good. Based on the overall profitability ratio of the company is in a b ad position.