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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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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.
The Effect of Audit Findings and Audit Opinions on the Level of Corruption of the Regional Government of Lampung Province Safitri, Yuyun; Barusman, Andala Rama Putra
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.v5i1.680

Abstract

This study aims to examine the effect of Audit Findings and Audit Opinions on the Corruption Level of the Regional Government of Lampung Province. The population of this study is the Regional Government of Lampung Province. The variables analyzed include Audit Findings which serve as an important tool to identify and reduce corrupt practices and Audit Opinions which highlight the important role of audit opinions. The multiple regression analysis method was used to see the influence of the two variables on the Corruption Level. The results showed that partially Audit Findings have a significant effect on the Corruption Rate, while Audit Opinions do not have a significant effect on the Corruption Rate. In addition, it simultaneously shows that both variables have a significant effect on the Corruption Rate. These findings indicate that audit findings have a greater effect on increasing the amount of corruption than Audit Opinions. Therefore, researchers suggest that the government needs to improve follow-up on audit findings that reveal irregularities in the management of government budgets or activities, implementing an effective system for following up on audit results will strengthen supervision and minimize opportunities for corruption.
The Impact of Cash Flow and Sales Volatility and Deferred Tax Expense on Earnings Persistence with Financial Leverage as a Moderating Variable in Property and Real Estate Sector Companies on the IDX (2021-2023) Kurnia, Putri Puji; Riswan, Riswan
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.v5i1.683

Abstract

This study aims to analyze the impact of operating cash flow volatility (Cash Flow Volatility), sales volatility (Sales Volatility), and deferred tax expense (Deferred Tax Expense) on earnings persistence in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with financial leverage as a moderating variable. The method used is multiple linear regression with a moderation test to test the direct and moderating effects of leverage on the relationship between variables. The results of the study indicate that sales volatility (Sales Volatility) has a significant negative effect on earnings persistence, while deferred tax expense (Deferred Tax Expense) has a significant positive effect. On the other hand, operating cash flow volatility (Cash Flow Volatility) does not show a significant effect. Although the moderating variable (leverage) does not directly moderate the relationship between the independent variables and earnings persistence, the presence of leverage strengthens the overall regression model, as evidenced by the increase in the R² value from 53.8% to 58.5%. This study provides insights into the importance of managing cash flow and sales volatility and the impact of deferred tax expense on corporate earnings performance, as well as the importance of taking leverage into account in improving the predictive power of financial models.
The Influence of Managerial Ability on Investor Reactions: A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange from 2000 to 2022 Widjoyo, Stephen Suryo; Hendrawaty, Ernie
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.v5i1.684

Abstract

This study examines the influence of managerial capabilities on investor reactions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2000 to 2022. Using panel data from 80 companies and employing regression analysis, the study explores how managerial ability impacts abnormal returns (AR) and trading volume activity (TVA). The results reveal that managerial capabilities significantly and negatively affect AR, suggesting that competent management enhances investor confidence and corporate performance, leading to increased returns. However, managerial ability does not have a significant impact on TVA, indicating that investor reactions in terms of trading activity may be influenced by other factors, such as macroeconomic conditions or short-term financial performance. The findings support previous research on the importance of management quality in shaping investor behavior but highlight the different ways managerial skills influence market outcomes. The study contributes to understanding how managerial decisions affect stock market performance and provides implications for both investors and corporate managers in fostering investor trust and sustainable business growth.
The Influence of Organizational Support and Family Support on the Entrepreneurial Intentions of Lampung University Students Putri, Khalisa Almadea; Erlina, Rr.
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.v5i1.685

Abstract

Entrepreneurial activities are seen as having an important role of driving innovation, creating jobs, and supporting economic growth. The intention to become an entrepreneur is considered the most effective primary indicator for predicting entrepreneurial behavior, which can then developed into entrepreneurial actions. This research examines the influences of organizational support (university) and family support on entrepreneurial intention among students at the University of Lampung. This research aims to determine whatever there is an influence between organizational support (university) on the entrepreneurial intention of student at the Universiyt of Lampung and the influence of family support on the entrepreneurial intention of students at the University of Lampung. In this study, the approach used is a survey through questionnaires given to respondents involving 391 students from the University of Lampung. The research result show that the organizational support (university) has a positive and significant impact on the entrepreneurial intention of students at the University of Lampung, and family support has a positive and significant impact on the entrepreneurial intentions of students at the University of Lampung. Then, this research also suggest that universities should enhance business development support for students, and it is important to note that the economic support provided by families plays a crucial role in determining an individual’s decision to start a business.
Analysis of the Implementation of Syariah Home Ownership Credit (KPR) Financing With the Murabahah Agreement at Bank Syariah Indonesia KCP Medan Juanda Sari, Chyntia Kemala; Sriwardany, Sriwardany; Irama, Ova Novi; Munawarah, Wilda Sri
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.v4i3.686

Abstract

Sharia mortgage shows that sharia banking is currently developing very well. In general, sharia banks are institutions that function to receive and distribute community funds but with sharia principles. In receiving or distributing financing to the community, there are many contracts used in sharia banks. Such as mudharabah, wadiah, murabahah, etc. However, for the distribution of financing to the community, sharia banks generally use the murabahah sale and purchase contract. This study aims to determine the application of the murabahah contract in sharia mortgage financing at Bank Syariah Indonesia Kcp Medan Juanda on Jl. l. Ir. H. Juanda No.3a, Ps. Merah Bar., Kec. Medan City. To determine the application of the contract in accordance with the fatwa of the National Sharia Council of the Indonesian Ulema Council. This type of research uses a qualitative descriptive method and in collecting data, this type of research uses a case study approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data validity test used in this study is the credibility test. The results of this study indicate that; The risks that occur at Bank Syariah Indonesia KCP Medan Juanda in financing Sharia KPR using the murabahah contract are financing risk, operational risk, market risk and liquidity risk caused by events originating from internal (Bank Syariah Indonesia KCP Medan Juanda Mada) and external banks ( customers and markets). The implementation of risk management at Bank Syariah Indonesia KCP Medan Juanda is carried out by identifying risks, measuring risks using the 5C Credit Analysis method, monitoring risks, and controlling risks. In addition, these regulations are in accordance with the Company's Internal SOP and the regulations of the Financial Services Authority.
Analysis of Digital Marketing, Service Quality, Donation Interest, and Trust on Zakat, Infaq, and Sedekah Payments at BAZNAS Pohuwato Regency Karundeng, Deby R.; Yakup, Yakup; Ibrahim, Meimoon; Pratama, Dody
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.v5i1.687

Abstract

This study analyzes the influence of digital marketing, service quality, donation interest, and trust on zakat, infaq, and sedekah payments at BAZNAS Pohuwato Regency. The population for this research consists of 68 active zakat obligors and zakat, infaq, and sedekah donors registered at BAZNAS Pohuwato. The research method used is multiple linear regression analysis. The results of the study conclude that digital marketing, service quality, donation interest, and trust all have a positive and significant impact on the decisions to pay zakat, infaq, and sedekah at BAZNAS Pohuwato Regency. Each of these factors plays an essential role in encouraging the community to participate in zakat payments in a more accessible and effective manner.
Analysis of Transparent and Accountable Financial Management Through the Online-Based Village Financial Management System (SISKEUDES) in Pilohayanga Barat Village Usu, Idrus; Lamuda, Ilyas; Buntayo, Isnawaty
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.v5i1.688

Abstract

This study aims to analyze village financial management in a transparent and accountable manner through the online-based Village Financial System (SISKEUDES) application in Pilohayanga Barat Village. The background of this research stems from the importance of good village governance in accordance with the principles of transparency, accountability, participation, and effectiveness. The research method used is a qualitative method with a descriptive approach. Data collection techniques include in-depth interviews with village officials and direct observation of the SISKEUDES application usage process. The research sample consists of village officials involved in financial management, selected using a purposive sampling technique. The results of the study indicate that the implementation of the SISKEUDES application has a positive impact on the village financial management process, from planning and administration to reporting. The use of this application improves work efficiency, accelerates the preparation of financial reports, and minimizes errors in record-keeping. Additionally, the real-time system in SISKEUDES allows for direct budget monitoring by relevant parties, thereby enhancing accountability and transparency. The challenges found in implementing this application include the limited human resources with inadequate technological skills and unstable internet connectivity. However, these challenges can be addressed through regular training conducted by the local government and BPKP.

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