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JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
Published by Transpublika Publisher
ISSN : -     EISSN : 28100832     DOI : https://doi.org/10.55047/jhssb
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice Social Sciences
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) has main objective which is to cater an intellectual platform for the international scholars. JHSSB aims to promote interdisciplinary studies in business and social science and become the leading journal in humanities, social science and business in the world. The JHSSB journal publishes research papers in the fields of management, marketing, finance, economics, banking, accounting, human resources management, international business, hotel and tourism, entrepreneurship development, business ethics, international relations, law, development studies, population studies, Social and political science, history, journalism and mass communication, corporate governance, cross-cultural studies, public administration, psychology, philosophy, sociology, women studies, religious studies, social welfare, anthropology, linguistics, Literature, Art, Anthropology, Ecology, Geography, Education, Governance, Public Administration. and so on. All manuscripts are double-blinded peer reviewed.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 17 Documents
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Search results for , issue "Vol. 4 No. 2 (2025): FEBRUARY" : 17 Documents clear
The Effect of Fixed Asset Turnover And Quick Ratio on Net Profit Margin in the Property and Real Estate Subsector in Indonesia Oktafiona, Gebi; Roza, Seflidiana; Nurhayati, Nurhayati
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1478

Abstract

Net Profit Margin is a metric that indicates the amount of profit generated from each unit of sales revenue. The Quick Ratio is a financial tool used to assess the liquidity position of a company, project, investment centre, or profit centre. Fixed Assets Turnover is a ratio that measures how efficiently funds invested in fixed assets are rotating within a specific timeframe. The main objective of this study is to analyse the impact of Fixed Asset Turnover and Quick Ratio on the Net Profit Margin of Property and Real Estate firms from 2020 to 2022. The research included a total of 62 companies in its population, with a sample size of 52 companies. The data collection methods employed in this study were based on literature review and documentation. In this analysis, classical assumption testing, determination coefficient (R2) testing, multiple linear regression, and hypothesis testing were utilised. The findings indicated that Fixed Asset Turnover had a noteworthy impact on Net Profit Margin, with a t value of 1.771> 1.655 at α 0.01. Testing the third hypothesis using the f test showed that the f statistic of 2.591 was less than the f table value of 3.097, indicating that the Net Profit Margin had no significant impact on Fixed Asset Turnover and Quick Ratio. The variables of Fixed Asset Turnover and Quick Ratio could only account for 5.4% of the Net Profit Margin as per the determination coefficient test results, indicating a low correlation between the dependent and independent variables.
Time Control Analysis of the Construction of the Joyoboyo Intermodal Terminal Pedestrian Tunnel to the Surabaya Zoo Sartiyana, I Ktut Riagung; Nugroho, Laksono Djoko; Muhammadun, Haris
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1565

Abstract

The primary objective of this research is to examine the timeline for the construction of a pedestrian tunnel connecting the Joyoboyo Intermodal Terminal (TIJ) with the Surabaya Zoo (KBS). The construction of this tunnel is considered a crucial project aimed at enhancing accessibility and alleviating congestion along the Joyoboyo road. The estimated cost for this project is Rp 31,996,921,529.00 and it is scheduled to be completed within 135 calendar days. The results showed that the main factors of project delays were due to delays in the procurement of 40cm diameter piles, interference due to inundation due to undetected PDAM pipes. Using the CPM method, the identification of the critical trajectory enabled the optimisation of the project duration and reduced the risk of delays. In addition, incremental cost analysis showed the relationship between time acceleration and increased project cost. By identifying key factors causing delays and implementing strategic planning methodologies such as the CPM, the project was able to enhance efficiency and mitigate potential setbacks. Furthermore, the study shed light on the economic implications of time acceleration, emphasizing the importance of balancing speed with cost considerations in construction projects.
Feasibility Analysis of the Construction of the North Surabaya Hospital from the Financial Aspect Wahyu, Lestyanto; Patriadi, Andi; Sajiyo, Sajiyo
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1580

Abstract

The purpose of this research is to analyze the investment feasibility of North Surabaya Hospital, Bulak District, Surabaya City with the parameters of Net Present Value, Internal Rate of Return, Benefit Cost Ratio (BCR) and Payback Period. This research focuses on the North Surabaya Hospital which was built by the Surabaya City Government Health Office with a budget allocation for the 2026 fiscal year. The research instruments used are interview guidelines and observation sheets, with data collection procedures through interviews with related parties in hospital construction, site observation, and documentation which includes primary and secondary data. Based on the investment analysis of North Surabaya Hospital and sensitivity evaluation of operational costs and potential income, the conclusions obtained are: Alternative 1 is feasible because it produces an NPV value of Rp. 211,014,227,005, IRR of 9.85%, BCR of 1.23 and PP of 7.69 years. Alternative 2 is not feasible because it generates NPV of IDR 28,416,192,984, IRR of 6.57%, BCR of 1.14 and PP of 8.34 years. Alternative 3 is not feasible because it generates NPV of IDR 66,444,241,124, IRR of 7.30%, BCR of 1.16 and PP of 8.20 years. Alternative 4 is feasible because it generates NPV of Rp. 166,294,504,181, IRR of 9.26%, BCR of 1.20 and PP of 7.70 years.
The Mediating Effect of Brand Image on Behavioral Intention, Social Media Sales Promotion Content, and Corporate Reputation (Study on Lion Air Customers) Rahma, Deshinta Raisa; Sudarmiatin, Sudarmiatin; Dhewi, Titis Shinta
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1593

Abstract

The use of social media has change companies began to build communications with customers through social media. Lion Air is one of the companies who used social media to introducing the products. This study focused to investigate the effect of social media sales promotion content (SMSPC) and corporate reputation (CR) on behavioral intention (BIY) through brand image (BI). There are 7 hypotheses on this research and analysis using Partial Least Square (PLS). The samples for this research were respondents who followed Instagram @lionairgroup and has used Lion Air Airlines service using non-probability sampling technique. The result of this research shows that brand image as a mediation can decrease the value of consumers behavioral intention on Lion Air customers. The results of this investigation offer both theoretical insights and empirical evidence that can be beneficial for marketing teams looking to enhance their communication strategies with customers through social media platforms.  
The Influence of Fraud Hexagon and Audit Committee Effectiveness on Fraudulent Financial Reporting Esliani, Riski; Irwansyah, Irwansyah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1597

Abstract

This study's primary goal is to present empirical data on the components of the fraud hexagon and the audit committee's efficacy in identifying signs of false financial reporting. The data for this study come from financial statements and annual reports of mining companies listed on the IDX for 2019-2023. The purposive sampling method is used to collect research samples. The analysis was carried out using logistic regression analysis with the help of Eviews 12 software. The results of this study indicate that financial targets and state-owned enterprises affect fraudulent financial reporting. At the same time, CEO education, the nature of the industry, auditor change, frequent CEO's picture, and audit committee effectiveness have no effect. The results of this study indicate that financial targets representing stimulus and state-owned enterprises representing collusion affect fraudulent financial reporting while CEO education, nature of the industry, auditor change, frequent CEO's picture, and audit committee effectiveness have no effect. Hence, it can be concluded that the fraud hexagon elements that have an effect are stimulus and collusion while other elements have no effect. Audit committee effectiveness does not affect fraudulent financial reporting. However, this research is limited to the mining sector, so it is recommended to expand the sample coverage in other sectors to get more comprehensive and representative results.
Strategic Framework for Enhancing Green Customer Loyalty in the Bottled Mineral Water Industry in Indonesia Ikhsani, Khilyatin; Riyadi , Slamet; Tampubolon, Liosten Rianna Roosida Ully
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1616

Abstract

Recent years have seen a paradigm shift in consumer behavior, with consumers increasingly paying attention to products with lower environmental impacts. This change influences consumers to prefer products and brands committed to green business practices. This study aims to bridge the knowledge gap in strategic management by strengthening green customer loyalty for green products within a specific business environment, particularly in the Java region, Indonesia. This research is descriptive quantitative and implemented as a cross-sectional study. The study is conducted at the individual level. For data analysis, this study applies Partial Least Squares Path Modeling (PLS-SEM), using Smart PLS version 3.2.6. The research population includes residents living on Java Island. The sample size was calculated using Slovin's formula, 400 respondents. The sampling method employed is non-probability sampling, specifically purposive sampling. The results showed that the factors directly influencing green customer satisfaction include green product quality, green branding, green advertising, and green value. Meanwhile, the factors affecting green customer loyalty consist of green product quality, green advertising, green value, and green customer satisfaction. Green customer satisfaction effectively mediates the relationship between green product quality and green customer loyalty.
How Is Teacher Performance in Indonesia Today? Examining the Mediating Role of Work-Life Balance Rumijati, Aniek; Wurianto, Arif Budi; Hakim, Arif Rahman
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1605

Abstract

The quality of teacher performance is very important today because it directly impacts student learning outcomes and the success of overall educational goals. Ensuring teachers receive support and continuous development is key to maintaining high educational standards. Therefore, this study aims to analyze the influence of workload and perceived organizational support (POS) on teacher performance mediated by work-life balance (WLB). To gather data for this study, which employs an explanatory quantitative methodology, 185 elementary and high school teachers in Malang City were given an online questionnaire. Data analysis was processed using the Structural Equation Modelling (SEM) technique with SmartPLS software. The findings revealed that workload did not affect WLB and teacher performance. POS affected WLB and teacher performance, and WLB influenced teacher performance. Meanwhile, workload does not affect teacher performance through WLB, but WLB can mediate the influence of POS on teacher performance. These findings show that to improve teacher performance, schools must focus more on increasing perceived organizational support rather than workload. Perceived organizational support can improve work-life balance and overall performance. Workload should be managed through policies that ensure balanced distribution and institutional support. Schools and policymakers must provide flexible work arrangements and professional development to enhance work-life balance and teacher performance.
The Effect of Profitability, Leverage, Sales Growth, and Dividend Policy on Tax Avoidance Andrini, Alifah Dina; Putra, Danang Adi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1609

Abstract

The main objective of this study was to explore how profitability, leverage, sales growth, and dividend policy impact tax avoidance, as measured by Cash Effective Tax Rate (CETR), while also considering company size as a controlling factor. Secondary data was utilised in a quantitative research approach. The scope of the study included all mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The secondary data was collected from either www.idx.co.id or the companies' official websites. The sampling technique involves purposive selection based on specific criteria to gather 11 sample firms, with Multiple Linear Regression analysis conducted using Eviews 12 software. The study findings indicate that profitability and dividend policy impact tax avoidance, whereas leverage and sales growth do not influence tax avoidance in the mining sector between 2021 and 2023. The study suggests monitoring thriving businesses to verify their compliance with tax regulations. Using debt and boosting sales may not always indicate an intention to evade taxes. Therefore, it is crucial for a company to ensure its dividend policy aligns with tax laws in order to prevent excessive tax avoidance.
Relaxation Techniques in Trauma Recovery for Children with Disabilities Experiencing Sexual Violence Trikora, Dayne
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1632

Abstract

Trauma resulting from sexual violence has intricate psycho-emotional and physiological effects on children with disabilities. This study was conducted to investigate the effect of relaxation techniques on anxiety symptoms, trauma symptoms, and sleep quality and social interactions. This was a Single Subject Design (SSD), A-B-A-B study with two subjects, a girl with physical disabilities and a boy with mild intellectual disabilities. The intervention consisted of breathing relaxation techniques, progressive muscle relaxation (PMR) and positive visualization. The findings also revealed that mean CAS scores during the intervention phase were significantly lower than mean scores in the observational phase from the pre-test to post-test, along with fewer nightmares and tantrum complaints. Sleep quality and in-person social interactions also improved significantly. Effectiveness of intervention was also analyzed using ‘Percentage of Nonoverlapping Data (PND’) showing 85% for Subject 1 and 80% for Subject 2, meaning a high level of intervention effectiveness. This reinforces the need for a comprehensive, family and community approach, and customized interventions. These findings can serve as a basis for the formulation of more inclusive and evidence-based rehabilitation programs for children with trauma secondary to sexual violence.
Environmental Uncertainty in the Influence of Strategic Change on Financial Performance Triyonowati, Triyonowati; Rahayu, Rika; Zahro, Mar'atus; Maryam, Dewi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1637

Abstract

The increasingly competitive business environment has a negative impact on company performance. Companies are expected to create strategic competitiveness to maintain their competitive advantage and sustain their performance. Strategic change is a company's effort to adapt to a competitive environment. Additionally, changes in the external environment create environmental uncertainty, which can further deteriorate company performance. Therefore, strategic change becomes the primary choice for companies to improve performance when environmental uncertainty increases. This study aims to analyze the effect of strategic change on company performance and the role of environmental uncertainty in moderating this relationship. Using purposive sampling, this study utilizes data from 503 manufacturing companies that are listed on the Indonesia Stock Exchange from 2016 to 2020. Multiple linear regression and moderated regression analyses are employed as the analytical techniques. The results of this study indicate that strategic change has a positive and significant effect on company performance, and environmental uncertainty strengthens this influence.

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