cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
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 635 Documents
 60   61   62   63   64 
Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era? Sutanto, Handi; Komalasari, Agrianti; Kesumaningrum, Ninuk Dewi
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.v6i1.1028

Abstract

This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024 after the implementation of AEOI. The research uses a quantitative approach with a causal design and secondary data from financial reports. Multiple regression analysis is applied to test the relationship between variables. The results show that transfer pricing, firm size, and tax haven utilization have a significant effect on tax avoidance but in the opposite direction of the initial expectation, indicating lower tax avoidance. Meanwhile, thin capitalization shows a significant effect consistent with the hypothesis, where higher leverage increases tax avoidance. These findings suggest that tax behavior is influenced not only by company characteristics but also by regulatory pressure and transparency. Overall, the study provides evidence that stricter tax regulations have reduced aggressive tax practices.
Analisis Efektivitas Kinerja Pendapatan dalam Penggunaan Aplikasi E Wallet dalam Pembayaran Tansaksi UMKM Kaki 5 di Alun Alun Stabat Nabila, Amanda; Waqqosh, Abi
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.v6i1.1029

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas kinerja pendapatan dalam penggunaan aplikasi E-Wallet pada transaksi UMKM kaki lima di Alun-Alun Stabat. Perkembangan teknologi digital telah mendorong perubahan dalam sistem pembayaran dari metode tunai menuju pembayaran non-tunai yang lebih praktis dan efisien. Penggunaan E-Wallet menjadi salah satu inovasi dalam sistem pembayaran digital yang memberikan kemudahan bagi konsumen maupun pelaku usaha dalam melakukan transaksi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research). Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi terhadap pelaku UMKM kaki lima yang beroperasi di kawasan Alun-Alun Stabat. Hasil penelitian menunjukkan bahwa penggunaan aplikasi E-Wallet memberikan dampak positif terhadap aktivitas transaksi dan kinerja pendapatan UMKM. Sistem pembayaran digital mampu meningkatkan efisiensi transaksi, mempercepat proses pembayaran, serta memudahkan pencatatan keuangan usaha melalui riwayat transaksi yang tersedia dalam aplikasi. Namun demikian, penerapan E-Wallet masih menghadapi beberapa kendala seperti keterbatasan pemahaman teknologi di kalangan pedagang serta gangguan jaringan internet. Oleh karena itu, diperlukan dukungan edukasi dan penguatan infrastruktur digital agar pemanfaatan E-Wallet dapat dilakukan secara optimal dalam mendukung perkembangan UMKM di era ekonomi digital.
Analisis Strategi Pemasaran Islami Dalam Meningkatkan Daya Beli Ayam Bakar Santoso Binjai Cahyani, Serina Regita; Hendra, Hendra
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.v6i1.1034

Abstract

This study aims to analyze the Islamic marketing strategies implemented by Ayam Bakar Santoso in Binjai and examine their contribution to increasing consumers’ purchasing power. This research employs a qualitative field approach with a descriptive-analytical design. Data were collected through in-depth interviews, direct observation, and documentation involving the business owner, employees, and customers. The findings reveal that Islamic marketing strategies are reflected in the application of honesty (shiddiq), trustworthiness (amanah), transparent pricing, ethical and courteous service, commitment to product quality and cleanliness, and non-manipulative promotional practices. These principles significantly build customer trust, satisfaction, and loyalty, which ultimately encourage repeat purchases and sustainable purchasing power growth. The study also shows that purchasing decisions are influenced not only by price and taste but also by emotional experiences, perceived fairness, and moral values embedded in the transaction process. The novelty of this research lies in its in-depth qualitative analysis of Islamic marketing practices within a local micro-scale culinary business, emphasizing the integration of the owner’s spiritual orientation and social brotherhood (ukhuwah) values as strategic factors that strengthen sustainable consumer purchasing behavior.
Strategi Pengembangan Ekonomi Kreatif Mahasiswa Ekonomi Syariah Institut Syekh Abdul Halim Hasan Binjai Syahfitri, Nadia; Hendra, Hendra
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.v6i1.1035

Abstract

This study examines the strategy for developing the creative economy among students of the Sharia Economics Program at Institut Syekh Abdul Halim Hasan Binjai using a qualitative field research approach. Data were collected through in-depth interviews, observations, and documentation involving lecturers, program administrators, and student entrepreneurs. The findings indicate that the development strategy integrates an entrepreneurship-based curriculum, institutional mentoring, collaboration with local micro-enterprises, and the utilization of digital platforms for marketing and branding. Students primarily engage in halal culinary and digital creative businesses, applying Islamic ethical principles such as honesty, transparency, and social responsibility in their operations. Despite positive progress, challenges including limited capital, time management constraints, and financial literacy gaps persist. The novelty of this research lies in proposing a multidimensional strategic model that combines maqashid al-sharia principles with campus-based business incubation and digital transformation, positioning the creative economy as a value-driven empowerment instrument within Islamic higher education.
Analisis Komunikasi Pemasaran Islami yang Digunakan Bank Syariah Indonesia KCP Binjai dalam Membangun Kepercayaan Nasabah Nurliana, Nurliana; Hendra, Hendra
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.v6i1.1036

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan komunikasi pemasaran Islami yang digunakan oleh Bank Syariah Indonesia khususnya pada Bank Syariah Indonesia KCP Binjai dalam membangun kepercayaan nasabah. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk memperoleh pemahaman yang mendalam mengenai strategi komunikasi pemasaran yang diterapkan oleh pihak bank. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi dengan pihak pegawai bank serta nasabah yang menggunakan layanan perbankan syariah. Hasil penelitian menunjukkan bahwa komunikasi pemasaran Islami diterapkan melalui penyampaian informasi yang jujur, transparan, dan edukatif mengenai produk dan layanan perbankan syariah. Selain itu, sikap pelayanan yang ramah, profesional, serta interaksi yang humanis juga menjadi faktor penting dalam membangun hubungan yang baik dengan nasabah. Komunikasi pemasaran tidak hanya berfungsi sebagai sarana promosi produk, tetapi juga sebagai media edukasi untuk meningkatkan pemahaman masyarakat mengenai prinsip-prinsip perbankan syariah. Penerapan komunikasi pemasaran yang berlandaskan nilai-nilai Islami terbukti mampu meningkatkan kepercayaan nasabah serta memperkuat hubungan jangka panjang antara bank dan masyarakat.
The Influence of Future Time Perspective on Students’ Entrepreneurial Intentions with Financial Behavior as a Mediating Variable Nopia, Komang Pipin; Hayati, Keumala
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.v6i1.1039

Abstract

This study aims to examine the effect of future time perspective on students’ entrepreneurial intentions in Bandar Lampung, with financial behavior acting as a mediating variable. The sample consists of 430 active university students from various higher education institutions in Bandar Lampung, Indonesia, selected using a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that future time perspective has a positive and significant effect on both financial behavior and students’ entrepreneurial intentions. In addition, financial behavior significantly influences entrepreneurial intention and mediates the relationship between future time perspective and entrepreneurial intention. The proposed model explains 66.3% of the variance in entrepreneurial intention and 22.7% of the variance in financial behavior. These findings provide empirical support for Time Perspective Theory and Behavioral Finance Theory in explaining the formation of entrepreneurial intention. Therefore, students are encouraged to improve time management skills, strengthen entrepreneurial readiness through training and practical experience, and enhance financial literacy, particularly in long-term financial protection such as insurance. Future research is recommended to broaden the research scope, incorporate additional variables, and employ longitudinal designs to obtain more comprehensive insights.
The Impact of ESG, Capital Structure, and Asset Efficiency on Sustainable Growth Rate in Manufacturing Companies in Indonesia Putri, Meri Anjeli; Werastuti, Desak Nyoman Sri; Dewi, Luh Gede Kusuma
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.v6i1.1040

Abstract

This study aims to investigate the impact of Environmental, Social, and Governance (ESG) practices, capital structure, and asset efficiency on the Sustainable Growth Rate (SGR) of manufacturing companies listed on the Indonesia Stock Exchange between 2021 and 2024. Using secondary data from annual reports, ESG scores from Bloomberg, and financial data from the IDX website, the research explores the relationships between these factors. The results indicate that ESG and capital structure do not significantly impact SGR, suggesting that ESG efforts are largely compliance-driven and capital structure decisions are not directly linked to sustainable growth. However, asset efficiency, measured by Total Asset Turnover (TATO), was found to have a significant positive effect on SGR, highlighting the importance of efficient asset utilization in fostering long-term growth. This study contributes to understanding how internal resource management, rather than external factors, drives sustainable growth in Indonesia's manufacturing sector.
The Impact of Electronic Service Quality Dimensions and Promotion on Consumer Purchase Decisions in Online Shopping Through Shopee E-Commerce Marlita, Maya; Fihartini, Yuniarti
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.v6i1.1041

Abstract

Where practicality and efficiency are top priorities, particularly in the online shopping phenomenon. This has fueled the exponential growth of e-commerce in Indonesia, with Shopee as one of the platforms dominating the market. Despite its success, Shopee faces significant challenges related to the complexity of its interface design, personal data security concerns, and the effectiveness of promotions that are perceived as intrusive or too short-lived. This study aims to analyze the influence of e-service quality dimensions—consisting of website design, customer service, security/privacy, and fulfillment—and promotional variables on consumer decisions. The research method used was quantitative with a causal approach. Data were obtained through purposive sampling of 130 respondents residing in Bandar Lampung City. Data analysis was conducted using multiple linear regression using IBM SPSS Statistics 27.0 software, supplemented by a coefficient of determination (R2) test and a partial t-test. The results showed that website design, customer service, security/privacy, fulfillment, and promotions partially had a positive and significant influence on consumer decisions. Simultaneously, these variables explained 81.1% of the variation in consumer decisions. The implications of this study suggest that to improve purchasing decisions, Shopee needs to optimize ease of navigation, improve the integrity of product condition upon arrival, and strengthen data security assurance to build sustainable consumer trust.
Assessing the Financial Performance of the Gorontalo Regency Health Office Beu, Camelia Savitri; Lamuda, Ilyas; Hasan, Wahyudin; Jusuf, Barmin R.
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.v6i1.1043

Abstract

Assessing the Financial Performance of the Gorontalo Regency Health Office. (Supervised by Ilyas Lamuda as the Main Supervisor and Wahyudin Hasan as the co-supervisor). This study aims to assess the financial performance of the Gorontalo Regency Health Office by calculating effectiveness, efficiency, and operational ratios. The method used is a descriptive, quantitative method, utilizing the Budget Realization Report and the Annual Report. The data analysis technique uses regional financial ratio calculations. The results show that the financial performance of the Gorontalo Regency Health Office during the 2020-2024 period is effective. However, in terms of efficiency, program budget management is still categorized as less efficient. Meanwhile, in terms of operational ratios, the expenditure structure is still dominated by operational expenditures. This indicates the need for improvements in planning, budget control, and a more balanced expenditure structure to support the sustainable improvement in the quality of health services.
The Effect of Electronic Banking Transactions on Banking Fee-Based Income: (A Study on Commercial Banking Companies in Indonesia Listed with the Financial Services Authority (OJK) for the 2021–2024 Period) Megasari, Rita; Yulistina, Yulistina; Sari, Pipit Novila
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.v6i1.1044

Abstract

This study aims to analyze the effect of electronic banking transactions, consisting of ATM, Mobile Banking, and Internet Banking transactions, on Fee based income in Indonesian banks. The data used in this study were obtained from 10 conventional commercial banks listed on the Otoritas Jasa Keuangan (OJK) for the period 2021–2024, with a total of 40 observations. The analytical method employed is multiple linear regression using SPSS version 26. The SPSS analysis results show an adjusted R² value of 0.464, indicating that the independent variables explain 46.4% of the variation in Fee Based Income. The F-test results in an F-value of 65.962 with a significance level of 0.000 < 0.05, suggesting that ATM, Mobile Banking, and Internet Banking simultaneously have a significant effect on Fee Based Income. However, the t-test reveals that only Mobile Banking (t = 4.523; sig. = 0.000) and Internet Banking (t = 2.290; sig. = 0.028) have a positive and significant partial effect. In contrast, the ATM variable (t = 0.891; sig. = 0.379) does not have a significant effect. These findings indicate that digital banking services such as Mobile Banking and Internet Banking are playing an increasingly important role in enhancing banks’ non-interest income, while traditional ATM services appear to be declining in their effectiveness in contributing to such income.

Page 63 of 64 | Total Record : 635

 60   61   62   63   64 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 4 No. 1 (2024): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 3 No. 2 (2023): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 3 No. 1 (2023): The International Journal of Education, Social Studies, and Management (IJESSM) Vol. 2 No. 3 (2022): The International Journal of Education, Social Studies, and Management (IJESSM) Volume 2 Issue 2 June 2022 Volume 2 Issue 1 February 2022 Volume 1 Issue 3 November 2021 Volume 1 Issue 2 June 2021 Volume 1 Issue 1 February 2021 More Issue