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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 620 Documents
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The Effect of Biological Assets and Profitability on Company Value in Agricultural Companies on the Indonesia Stock Exchange in 2020-2024 Wiliam, Albert; Amna, Luke Suciaty
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.998

Abstract

This study aims to analyze the influence of biological assets and profitability on firm value in agricultural companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with multiple linear regression. The research sample was obtained through purposive sampling based on certain criteria, resulting in 15 agricultural companies with a total of 75 initial observations. After conducting a casewise diagnostic test, 15 outliers were removed, resulting in 60 observations for analysis. The data used were secondary data obtained from the companies' annual financial reports. The results of the classical assumption test indicated that the data met all assumptions, making it suitable for further analysis. The results of the study indicate that biological assets have a positive and significant effect on firm value, indicating that sound management and disclosure of biological assets can improve investor perceptions. Furthermore, profitability was also shown to have a positive and significant effect on firm value, indicating that a company's ability to generate profits is a crucial factor in increasing market confidence. Therefore, biological assets and profitability are determinants in increasing the value of agricultural companies in Indonesia.
The Effect of Firm Size, Leverage, and Profitability on the Integrity of Financial Reports in Banking Sector Companies Listed on the IDX in 2022-2024 Delinda, Niken Rara; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.999

Abstract

This study aims to analyze the influence of firm size, leverage, and profitability on financial report integrity in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Financial report integrity is a crucial aspect in the banking sector given its role in maintaining public trust and financial system stability. This study employed a quantitative approach using library research and documentation techniques. The data used were secondary data sourced from the annual financial reports of banking companies. The research sample was determined using a purposive sampling technique with specific criteria, resulting in 29 banking companies with a total of 87 observations. After conducting an outlier test, four data points were excluded, resulting in a final data analysis of 83 observations. Data analysis was performed using multiple linear regression with SPSS software after meeting the classical assumption test and performing residual correction transformations to improve the quality of the model estimation. The results show that firm size has a positive effect on financial statement integrity, while leverage and profitability have a negative effect. These findings indicate that firm size encourages increased transparency and accountability, while debt pressure and the drive to maintain profit performance have the potential to undermine financial reporting integrity. This research is expected to provide empirical contributions to the development of accounting literature and provide considerations for management, investors, and regulators in improving the quality and integrity of banking financial reports.
The Effect of Capital Structure and Litigation Risk on Accounting Prudence Wibowo, Jessica Laurentin; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1001

Abstract

This study aims to analyze the influence of capital structure and litigation risk on the implementation of prudent accounting in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The principle of prudent accounting is crucial in the banking sector given the high level of risk, strict regulations, and demands for transparency and reliability of financial reports. This study uses a quantitative approach with library research and documentation techniques. The data used are secondary data in the form of annual financial reports of banking companies obtained from the official IDX website and the official websites of each company. The sample was determined using a purposive sampling method based on certain criteria: banking companies listed on the Indonesia Stock Exchange (IDX) during the study period, having been public companies for at least 15 years, and publishing complete and consecutive financial reports during the 2022–2024 period. Data analysis was performed using multiple linear regression with the aid of statistical software. The results show that capital structure influences prudent accounting, with companies with a certain scale and funding structure tending to demonstrate a lower level of prudence in financial reporting. Furthermore, litigation risk also influences prudent accounting, indicating that the higher the risk of lawsuits faced by a company, the lower the tendency of management to apply prudent accounting principles. These findings imply that financial characteristics and external pressures play a significant role in determining the level of accounting prudence in the banking sector.
The Effect of Financial Literacy, Impulsive Buying, Self-Control and Cashless Payment on Financial Management: (Study on FEB Students at Bandar Lampung University) Gunawan, Sthefanny; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1002

Abstract

The purpose of this study was to examine how financial literacy, impulsive buying, self-control, and cashless payments influence the financial management of students at the Faculty of Economics and Business, Bandar Lampung University. The methodology used was quantitative, with a causal associative method. The study population consisted of all 856 FEB students at Bandar Lampung University, with a sample of 90 respondents selected using the Slovin formula and a purposive sampling approach. Data were collected through a survey and processed with the Statistical Package for the Social Sciences (SPSS). The analysis stages included descriptive analysis, data quality testing (validity and reliability tests), classical assumption testing (normality, multicollinearity, and heteroscedasticity tests), and multiple linear regression analysis. Hypothesis testing was conducted using the t-test, F-test, and coefficient of determination (R²). The findings of this study are expected to provide insight into the variables that influence student financial management, as well as serve as a basis for students and academic institutions to consider when promoting higher literacy and better financial behavior.
Différance in Regional Development Discourse: A Deconstructive Semiotics Analysis of Local Political Rhetoric in South Sulawesi Riskiawati, Nur Sapta; Razak, Muhammad Fauzi; Akfan, Sofyan Sukwara
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1009

Abstract

This article explores how “development” is discursively constructed and strategically mobilized in local political rhetoric in South Sulawesi through Derrida’s concept of différance and deconstructive semiotics. In recent regional elections, development has become a dominant rhetorical resource, with candidates invoking notions such as “progress,” “modernization,” and “prosperity” as central signifiers. Yet these terms rarely carry stable or measurable meanings; instead, their meaning is deferred to an uncertain future and adapted to shifting contexts. Using a qualitative, interpretive discourse-analytic approach, the study examines speeches, debate transcripts, campaign slogans, and visual materials from mayoral and gubernatorial campaigns in 2023–2024. The analysis maps key development signifiers, identifies recurring binary oppositions, and traces how différance appears through ambiguities, contradictions, and deferred meanings. The study finds that “development” operates as a floating, overdetermined signifier that enables politicians to occupy multiple discursive positions without clear accountability. The use of development rhetoric thus relies on strategic vagueness and temporal deferral. The article contributes theoretically by integrating différance into regional political discourse analysis and methodologically by demonstrating how deconstructive semiotics enriches critical discourse studies. Practically, it offers a critical lens for citizens, educators, and media practitioners to interrogate development narratives in local campaigns.
The Influence of Service Quality, Brand Image, Trust, Security and Technology on Customer Satisfaction of Movin By Mandiri Taspen Users Farras, Naufal Haidar; Wijaya, Erric
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1008

Abstract

This study aims to examine the influence of service quality, brand image, trust, security, and technology on customer satisfaction among users of the Movin by Mandiri Taspen mobile banking application, with a case study at Bank Mandiri Taspen KCP Batu. A quantitative approach was applied using a survey of 93 respondents selected through purposive sampling. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the SmartPLS software. The findings reveal that security and technology have a positive and significant effect on customer satisfaction. In contrast, service quality, brand image, and trust do not show a statistically significant influence. These results indicate that for the retirement customer segment, system security and technological performance are more influential in shaping satisfaction compared to relational and reputational factors. This study contributes to the literature on digital banking services by emphasizing the importance of strengthening security systems and improving technological features to enhance customer satisfaction, particularly within the retirement segment.
The Impact of Dividend Policy, Capital Structure, and Earning Growth on Firm Value: Study on the Pharmacy Sub-Sector Listed on the IDX 2010-2024 Rahmayanti, Ayuning Rizqi; Kufepaksi, Mahatma; Dalimunthe, Nindytia Puspitasari
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1011

Abstract

This research analyzes how dividend policy, capital structure, and earnings growth influence firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange over the 2010–2024 period. Firm value is represented by Price to Book Value (PBV), dividend policy is proxied by the Dividend Payout Ratio (DPR), capital structure is measured using the Debt-to-Equity Ratio (DER), and earnings growth is calculated through the growth rate of Earnings Per Share (EPS). Firm size, expressed as the natural logarithm of total assets, is incorporated as a control variable to account for differences in company scale. The study applies purposive sampling and includes 105 firm-year observations derived from seven selected companies. The analysis utilizes descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis evaluation through partial and simultaneous significance tests. The findings reveal that dividend policy has a negative and statistically significant relationship with firm value, indicating that greater dividend distributions tend to correspond with lower market valuation. Conversely, capital structure and earnings growth do not show significant effects on firm value during the observation period. These results suggest that investors in the pharmaceutical industry may place greater emphasis on broader performance and strategic factors rather than leverage composition or short-term profit growth alone. Additionally, firm size demonstrates a significant association with firm value, highlighting the relevance of corporate scale in shaping market appraisal. This study contributes empirical evidence to support financial decision-making and investment analysis in the pharmaceutical sector.
Analysis of Financial Performance Using the Value For Money Approach in Sidomulyo Village Boliyohuto District Hamzah, Fadilah; Hasan, Wahyudin; Bilondatu, Nikma; Junus, Onong
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1017

Abstract

Financial Performance Analysis Using a Value-for-Money Approach in Sidomulyo Village, Boliyohuto District. (Supervised by Wahyudin Hasan as the Main Supervisor and Nikma Bilondatu as a co-supervisor). This study aims to analyze the effectiveness, efficiency, and economy of Sidomulyo Village's financial management by calculating effectiveness, efficiency, and economy ratios. The research method employed a quantitative approach, using the Village Budget Realization and the Revenue and Expenditure Budget Reports. The data analysis technique used three value-for-money ratios. The results show that the management of Sidomulyo Village Funds for 2020–2024 is very effective, but still inefficient and economical. This indicates the need to improve expenditure management to optimize it.
English Language Learning Strategies to Improve the Language Skills of Elementary School Students Siregar, Tiarnita Maria Sarjani Br.; Ilmy, Wahyu Nurul; Pos, Maymunah Pos; Rayhan, Nayla Arifa; Lestari, Putri Ayu
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1020

Abstract

English language learning in primary schools plays an important role in building students' language skills from an early age. However, in practice, English language learning still faces various challenges, such as low student motivation, limited learning strategies, and a lack of media that is appropriate for primary school students. This study aims to examine various effective English learning strategies in improving the language skills of primary school students. The research method used is a literature study by reviewing SINTA indexed national journal articles and reputable international journals relevant to the research topic. The data were analysed using qualitative descriptive analysis techniques by grouping and synthesising previous research findings. The results of the study show that the application of interactive and communicative learning strategies, such as the Audio Lingual Method, Total Physical Response (TPR), cooperative learning, and the use of visual and audiovisual media, can increase the motivation, participation, and language skills of primary school students. Thus, the application of varied English learning strategies that are appropriate for the characteristics of primary school students is necessary to create effective and meaningful learning.
The Role of Journalism In Countering Hoaxes on Social Media For Journalism Students of the Class of 2022 in Bengkulu Tobing, Christopher Dapotan Immanuel Lumban; Sari, Eka Vuspa
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): 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.v6i1.1021

Abstract

The rapid development of social media has made it easier for people to access and share information. However, this condition also increases the potential spread of false information or hoaxes. Journalism students, as future journalists, have an important role in filtering and verifying information circulating on social media. This study aims to analyze the role of journalism in preventing the spread of hoaxes on social media among Journalism students of the 2022 cohort in Bengkulu. This research uses a qualitative approach with a descriptive method. Data collection techniques were carried out through observation, interviews, and documentation. The results show that journalism students have a fairly good understanding of the definition and characteristics of hoaxes. Students are able to identify hoaxes through unclear sources, provocative headlines, and the absence of supporting data in news content. In addition, students demonstrate a critical attitude toward information on social media by conducting fact-checking before sharing information. Journalistic knowledge such as fact verification, information accuracy, and the use of credible sources also helps students filter information. However, there are still challenges such as the influence of viral information and the rapid flow of information on social media. Therefore, journalism students have an important role as agents of information literacy in educating the public about the importance of verifying information before sharing it.

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