JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
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.
Articles
322 Documents
<![CDATA[How Is Teacher Performance in Indonesia Today? Examining the Mediating Role of Work-Life Balance ]]>
<![CDATA[Rumijati, Aniek]]>;
<![CDATA[Wurianto, Arif Budi]]>;
<![CDATA[Hakim, Arif Rahman]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1605
<![CDATA[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.]]>
<![CDATA[The Effect of Profitability, Leverage, Sales Growth, and Dividend Policy on Tax Avoidance ]]>
<![CDATA[Andrini, Alifah Dina]]>;
<![CDATA[Putra, Danang Adi]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1609
<![CDATA[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.]]>
<![CDATA[Relaxation Techniques in Trauma Recovery for Children with Disabilities Experiencing Sexual Violence ]]>
<![CDATA[Trikora, Dayne]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1632
<![CDATA[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.]]>
<![CDATA[Environmental Uncertainty in the Influence of Strategic Change on Financial Performance ]]>
<![CDATA[Triyonowati, Triyonowati]]>;
<![CDATA[Rahayu, Rika]]>;
<![CDATA[Zahro, Mar'atus]]>;
<![CDATA[Maryam, Dewi]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1637
<![CDATA[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.]]>
<![CDATA[The Push Factors of Entrepreneurship: Examining Unemployment, Job Dissatisfaction, and Economic Conditions as Drivers of MSME Owners' Decision to Become Entrepreneurs in North Jakarta ]]>
<![CDATA[Suryawirawan, Okto Aditya]]>;
<![CDATA[Suhermin, Suhermin]]>;
<![CDATA[Pribadiyono, Pribadiyono]]>;
<![CDATA[Yuliati, Eka]]>;
<![CDATA[Azizah, Muftiyatul]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY ]]>
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DOI: 10.55047/jhssb.v4i3.1639
<![CDATA[Despite various government initiatives to promote entrepreneurship, Indonesia's entrepreneurial growth remains low, with a minimal increase in entrepreneurial rates and one of the lowest rankings in Southeast Asia. Prior research on entrepreneurial intentions in Indonesia has primarily focused on pull factors, while the role of push factors remains underexplored. The objective of this research is to examine how push factors, including unemployment, job dissatisfaction, and unfavorable economic conditions on the entrepreneurial intention and behavior of MSME owners situated in North Jakarta. This study employs a non-probability purposive sampling technique, targeting MSME owners in North Jakarta as respondents. Data from 80 MSME owners were collected to achieve a statistical power of 80%. The study utilizes Partial Least Squares (PLS) to analyze the data. The results indicate that unemployment has a significant positive effect on entrepreneurial intention but does not directly influence entrepreneurial behavior. Job dissatisfaction does not significantly affect either entrepreneurial intention or entrepreneurial behavior. Economic situation has a strong positive influence on entrepreneurial intention but does not directly impact entrepreneurial behavior. Entrepreneurial intention significantly influences entrepreneurial behavior. Entrepreneurial intention mediates the relationship between unemployment and entrepreneurial behavior, as well as between economic situation and entrepreneurial behavior, while no significant mediation effect is found for job dissatisfaction. This study highlights the need for policy support to strengthen entrepreneurial intention among unemployed individuals, as it drives entrepreneurial behavior.]]>
<![CDATA[The Effect of Executive Diversification on CSR with Banking Performance an Intervening Variable ]]>
<![CDATA[Ariska, Reza]]>;
<![CDATA[Wijayanti, Indah Oktari]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1646
<![CDATA[The aim of this study is to investigate the impact of Executive Diversification on Corporate Social Responsibility (CSR) with banking performance as a mediator. The research will focus on data from banking firms that are listed on the IDX. The research will explore how executive traits (such as nationality, ethnicity, and gender) affect CSR, with banking performance acting as a mediating factor. The variables involved are Executive Citizenship, Executive Ethnicity, and Executive Gender. The study will use multiple linear regression to test the hypothesis, utilising panel data and E-Views 12 for analysis. The research findings suggest that executive traits, specifically citizenship, ethnicity, and gender, do not significantly influence CSR. The connection between executive traits such as citizenship and ethnicity and CSR through banking performance cannot be proven using banking performance as a mediator. However, when it comes to executive traits based on gender, banking performance can demonstrate the impact of gender on CSR. Executive traits related to citizenship, ethnicity, and gender all play a role in influencing CSR through banking performance.]]>
<![CDATA[The Influence of Tax Knowledge, Labor Market Considerations, and Perceived Workload on Accounting Students' Interest in a Career in Taxation ]]>
<![CDATA[Nurhaliza, Nurhaliza]]>;
<![CDATA[Halimatusyadiah, Halimatusyadiah]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/jhssb.v4i2.1647
<![CDATA[The main goal of this research is to investigate how understanding of tax laws, job market prospects, and workload perceptions affect accounting students' desire to pursue a career in taxation. This study will use a quantitative method to establish correlations, with data being gathered through an internet survey. The target group for this research consists of undergraduate accounting students enrolled in universities within the LL Dikti II region, such as Bangka Belitung University, Bengkulu University, Lampung University, and Sriwijaya University, with a total of 242 participants included in the sample. Variable measurement involves using a scale that ranges from 1 to 5, and the research methodology utilises the Structural Equation Modelling (SEM) technique with the Partial Least Square (PLS) approach in the SmartPLS version 4.0 software. The outcomes revealed that the three variables of taxation knowledge, consideration of the job market, and perceived workload significantly impacted interest in a career in taxation. These results suggest that students' choices to enter the field of taxation are influenced by various factors, including their level of tax knowledge, the availability of job opportunities, and their preparedness for the workload, with the job market being the most influential factor in their decision-making.]]>
<![CDATA[Imamship Tussle in Ekiti State, Nigeria ]]>
<![CDATA[Olorunda, Balogun Yisa]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1649
<![CDATA[The selection of Imams has been in existence since the advent of Islam in Ekiti State, Nigeria. The selection takes two dimensions. These are the ones without any problem and those associated with problems. Our focus here is on Imamship tussles that are linked with the appointment of Imams in the State. This will be a continuation of our article on the appointment of Imam in Ekiti State in print. The information used here cut across the three Senatorial districts of the State. That is, Ekiti Central, Ekiti South and Ekiti North. Ikere-Ekiti was chosen in Ekiti South, Igbemo-Ekiti in Ekiti Central and Ikole-Ekiti in Ekiti North Senatorial Districts. The objective of the study is to supplement the existing literatures on the Imamship Tussles in Nigeria. The topic is divided into introduction, composition of Nigeria, creation of Ekiti State, the advent of Islam and Imamship tussles in State. Findings reveal that Imamship tussles in State include the biasness of the Imamship Committees and appointment of the interested person in the position of Imam as an Acting Imam. Among the recommendations are the appointments of learned people in terms of Islam to Imamship Committee and punitive measure for the violators of the State executive order.]]>
<![CDATA[Challenging the Ideal “Kyai” in the Digital Era 4.0: Gus Iqdam Case Study ]]>
<![CDATA[Cahyono, Agus Eko]]>;
<![CDATA[Herawati, Yayuk Widyastuti]]>;
<![CDATA[Latifah, Nur]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY ]]>
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DOI: 10.55047/jhssb.v4i2.1651
<![CDATA[The present research emerges as an answer to the gap in the previous studies above that do not specify preachers who are famous and have many fans not only domestically but also abroad. The preacher perspective provides an explanation of the ideal preacher. This gives the 4.0 generation an understanding of what is worthy of emulation as an endeavour even though the results may differ. The present research was conducted to explore how the reception and rhetoric of Gus Iqdam's preaching and whether the form of mass approach in his preaching in an effort to increase the religiosity of his congregation. The method used in this research is ethnography, which focuses on understanding the culture and social context of a group of people. This process involves direct observation of behaviour and social interactions in natural settings (e.g. in the community, school or workplace). Based on the limited scope of current research, and could be a research gap for future research should examine further in terms of science, socio-cultural context, and its impact on society.]]>
<![CDATA[WORK ETHIC OF NYAO PEOPLE IN MOSSO VILLAGE, INDONESIA AND PAPUA NEW GUINEA (PNG) BORDER AREA ]]>
<![CDATA[Frank, Simon Abdi Kari]]>;
<![CDATA[Idris, Usman]]>;
<![CDATA[Flassy, Marlina]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Abisay, Andi]]>;
<![CDATA[Indiarti, Nona Riri]]>;
<![CDATA[Darmawan, Hironimus]]>
<![CDATA[ JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 4 (2024): AUGUST ]]>
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DOI: 10.55047/jhssb.v3i4.1670
<![CDATA[This research aims to understand the work ethic of the Nyao people in Mosso Village, a border area between Indonesia and Papua New Guinea (PNG). The research focuses on identifying the factors that shape their work ethic and its impact on social, economic and cultural life. A qualitative approach was used in this research with ethnographic methods. Data was collected through in-depth interviews with key informants selected using a snowball sampling technique, including village heads, traditional leaders (Ondoafi), and community members. Participatory observations were also conducted to understand community work practices firsthand. Data analysis was conducted inductively through the stages of coding, categorization, and interpretation. The results showed that the work ethic of the Nyao community was formed since childhood through the socialization of cultural values in the family and community. The main factors that drive their work ethic include the values of honesty, discipline, responsibility, and adaptation to the environment. In addition, interaction with the surrounding community and the desire to achieve a better life also strengthen their work motivation. This work ethic contributes to household economic sustainability and maintaining social harmony within the community.]]>
