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International Journal of Science and Society (IJSOC)
Published by GoAcademica Research and Publishing
ISSN : -     EISSN : 27158780     DOI : https://doi.org/10.54783/ijsoc.v4i1
Core Subject : Science, Social,
Materials Science & Nanotechnology Social Sciences
International Journal of Science and Society (IJSOC) is open access and peer-reviewed journal with e-ISSN (2715-8780), IJSOC is an international journal devoted to the study of science and technology in a social context. It focuses on the way in which advances in science and technology influence society and vice versa. It is a peer-reviewed journal that takes an interdisciplinary perspective, encouraging analyses whose approaches are drawn from a variety of disciplines such as History, Sociology, Economics, Political Science and International Relations, Technology Management, Environmental Studies, Health Science, etc. The journal publishes original full-length research papers in all areas related to Science, Technology, and Society. The topics related to this journal include but are not limited to that. The journal consciously endeavors to combine scholarly perspectives relevant to academic research and policy issues relating to development. Besides research articles, the journal encourages research-based country reports, commentaries, literature reviews, and book reviews.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 1,241 Documents
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The Influence of Corporate Governance and Executive Compensation on the Likelihood of Financial Statement Fraud: Empirical Study on Property, Real Estate, and Construction Companies Listed on the IDX in 2019-2021 Setyarahman, Astrid Ariyani; Januarti, Indira
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1369

Abstract

This study aims to obtain empirical evidence and analyze the effect of corporate governance such as the independent board of commissioner, the number of board meetings, the age of the board of commissioners, the financial and/or accounting expertise of the board of commissioners, the independent audit committee and executive compensation on financial statement fraud. The sampling method used is purposive sampling. Secondary data is obtained from annual financial reports for the 2019-2021 period with certain characteristics. Samples are obtained from Bloomberg data or obtained directly from the company's official website. The sample data that met the criteria in this study were 205 companies. The analysis technique used is logistic regression analysis and the data processing tool uses SPSS V26. The results of this study indicate that the independent board of commissioners and executive compensation have a negative effect on the possibility of fraudulent financial statements. Meanwhile, board of commissioner meetings, board of commissioners age, board of commissioners financial and/or accounting expertise, audit committee have no effect on the possibility of fraudulent financial statements.
Can Cash Management System Reduce Fraud Indications in Government Transactions? Anggia, Sofina; Mutmainah, Siti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1370

Abstract

This research aims to see the role of the Cash Management System (CMS) components in facilitating government non-cash transactions, so as to reduce fraudulent behavior such as asset missapropriation, corruption and financial statement fraud. Primary data was collected using a questionnaire. A sample of 266 were selected randomly, who were active expenditure treasurers at the BPS- Statistics Indonesia from various regions in Indonesia. Data analysis uses SEM-PLS with the 2nd Order model and shows the negative influence of CMS effectiveness on government non-cash transactions to indications of fraud. CMS components such as human resources, procedures and instructions, IT infrastructure and systems, data, and internal control have generally been running well. In the future, services need to be improved in providing information and procedures as well as the performance of the CMS application system. The role of vendors is also very important in providing non-cash payment modes, so that this payment mode becomes a priority. There are not many studies that specifically discuss CMS as a non-cash payment method, previous research is qualitative methode. Previous government non-cash transaction research used regency-wide samples, for this reason this research expands the sample to a national scope.
Factors Influencing Civil Servants' Interest in Whistleblowing Intentions: A Study at the Bureau of Government, Regional Autonomy, and Regional Secretariat Cooperation, Central Java Province Hardanti, Okta Karina; Januarti, Indira
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1371

Abstract

This study is to examine and present empirical data on individual elements, including attitudes, subjective norms, perceived behavioral control, moral intensity, and professional dedication, that influence employee intent to whistleblowing. This research has a quantitative nature which was carried out using the help of the IBM SPSS program. The sample in this study was 60 workers of the Biro Pemerintahan, Otonomi Daerah dan Kerjasama Sekretariat Daerah Provinsi Jawa Tengah as a whole. These findings showed a significant relationship between attitudes, subjective norms, moral intensity, professional commitment and whistleblowing intention whereas perceptions of behavioral control were not significant to whistleblowing intention. Therefore, the phenomenon of whistleblowing intentions in the Biro Pemerintahan, Otonomi Daerah dan Kerjasama Sekretariat Daerah Provinsi Jawa Tengah can be explained by the theory of planned behavior.
The Digital Economy's Impact on Middle-Class Dynamics in Southeast Asia: A Case Study of Indonesia Putri, Ratih Astiakurnia; Aziz, Irvan Nurdin; Simon, John Christianto; Aryatama, Septian; Oktapiani, Marliza
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1373

Abstract

The digital economy has become a major driver of social and economic transformation in Southeast Asia, especially in Indonesia. These changes affect various aspects, including consumption patterns, social interactions, and economic opportunities for the middle class. However, there are still major challenges related to inequality in access to technology that exacerbates social inequality. The purpose of this study is to analyze the impact of the digital economy on the dynamics of the middle class in Indonesia, with a focus on the socio-economic changes that occur due to digitalization. This study uses a qualitative approach by collecting data from previous studies and other relevant sources. The collected data will be analyzed to produce findings explaining the relationship between the digital economy and the middle class in Indonesia. The conclusion of this study shows that the digital economy opens up new opportunities for the middle class, but also creates inequality in access that needs to be addressed. Digital infrastructure and technological literacy are key to reducing this gap. With the right policies, the digital economy can be a tool to drive inclusive growth and social welfare.
Risk Analysis of the 150 kV Overhead Line and Cable Construction Projects of Kariangau Substation Toward GIS 4 in The Nusantara Capital Mustakim, Lutfi; Dinariyana, A. A. B.
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1377

Abstract

The development of Nusantara Capital (IKN) was legalized based on Law No. 3 of 2022 on State Capital (UU IKN). One of PLN’s projects in IKN is the construction of a 150 kV overhead transmission line and cable from the Kariangau Substation (GI) to Gas Insulated Switchgear (GIS) 4 IKN. This project has challenges related to the large investment value and complexity, so a comprehensive risk analysis is needed to ensure the success of the project. This research is essential, because based on the data, based on data, 8 out of 10 PLN projects in Kalimantan completed in 2022 and 2023 have experienced a time overrun of 1 to 3 years and cost overrun 10% to > 20%. This study aims to analyze the risks of the project using a multi-method approach. Data were collected through the PLN UIP Kalbagtim 2022 Risk Assessment Report, literature reviews, interviews, and questionnaire surveys. The risk identification process identified 12 risk variables consisting of 63 risk criteria, risk analysis using the Severity Index (SI) method to determine the probability and impact values. The risk analysis results categorized the risks as follows: 2 extreme risk criteria, 30 high-risk criteria, 19 moderate-risk criteria, and 12 low-risk criteria. The Delphi method is used to determine alternative recommendations for risk responses for extreme and high-risk categories. The Analytical Network Process (ANP) method is used to identify priority risks and recommendations for risk responses to priority risk. The results of this study found three (3) priority risk variables: Land Acquisition risk with the highest weight of 0.20183, Right of Way (ROW) Clearence risk with a weight of 0.16829 and Permitting risk with a weight of 0.16564. Recomendations for priority risk responses to Land Acquisition risk includes forming a Task Force team to accelerate verification of land payment documents, involving community leaders, and provide transparent socialization regarding the appraisal process. For ROW Clearance risk, the recommendations include forming a Task Force to accelerate the verification of ROW documents, conducting consignment (depositing ROW compensation values in court), and collaborating with banks to facilitate the creation of mass accounts for ROW compensation payments. For Permitting risk, the recommendations include create a list of required permits and compile a submission timeline, holding audiences with relevant stakeholders to increase support for project activities, and conducting regular checkpoints to ensure document completeness before submitting permits.
Comparison of Voter Participation among Generation Z, Millennial Generation, Generation X, and Baby Boomers in the 2024 General Election Syukur, Iskandar; Octafiona, Era; Putri, Gita Leviana; Kesuma, Mezan el-Khaeri
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1378

Abstract

The objective of this study is to analyze the comparison of voter participation among Generation Z, Millennials, Generation X, and Baby Boomers in the 2024 General Election in Lampung Province. This study employs a quantitative method with a survey approach, where the population consists of 6,539,128 registered voters, and a sample of 2,085 respondents is selected using the Slovin formula. Data were collected through a questionnaire designed to measure political knowledge, attitudes toward elections, and political participation. The discussion results indicate a significant difference in voter participation levels across generations. Generation Z exhibits a lower participation rate compared to other generations, influenced by a lack of political knowledge and interest in political issues. Meanwhile, Millennials and Generation X demonstrate more active participation, driven by an awareness of the importance of their votes in shaping policy direction. The conclusion of this study emphasizes that to enhance voter participation, particularly among Generation Z, more intensive political education efforts and effective communication strategies from political parties are needed. This study provides valuable insights for policymakers and political parties in designing programs that can improve voter participation in the future.
Handling Anarchist Demonstrations That Are Harmful to the Community Based on Police Standard Operating Procedures in the Jurisdiction of Polda Metro Jaya Sihombing, Jasalmon; Markoni; Kantikha, I Made; Nardiman
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1381

Abstract

Demonstrations, as a form of freedom of expression, often present challenges for security forces, especially when such actions escalate into anarchic behavior that harms the public. In the legal jurisdiction of the Metro Jaya Police, this issue has become a significant concern due to the high frequency of demonstrations in the capital city. This study aims to analyze the Police's Standard Operating Procedures (SOP) in dealing with anarchic demonstrators within the jurisdiction of the Metro Jaya Police. The theories used in this research are law enforcement theory and legal protection theory, employing a normative juridical research method. The results of the study show that the implementation of the Police SOP, which includes stages of prevention, crowd control, and evaluation, plays a significant role in addressing anarchic actions. Challenges such as limited coordination with the organizers, limited resources, and difficulties in maintaining transparency and accountability were identified. In conclusion, the Police SOP at the Metro Jaya Police is designed to handle anarchic demonstrations in a structured, professional, and legal manner, with stages from prevention to the use of measured force, prioritizing transparency, accountability, and the protection of human rights.
Authority of Judicial Bodies in Settling Tax Disputes in Indonesia Gojali, Akhmad; Kantikha, I Made; Markoni; Nardiman
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1382

Abstract

Tax is the main source of state revenue. Since 1984, tax collection in Indonesia has adopted a self-assessment system. In the practice of tax collection, disputes often occur between the Tax Authorities and Taxpayers regarding differences in the calculation of tax payable. The judicial body authorized to handle tax disputes in addition to the Tax Court, can also be resolved in other courts. The problems that arise are what causes tax disputes and how is the authority of the judicial body in resolving tax disputes. This study aims to analyze the authority of the judicial body in resolving tax disputes using the normative legal method. The results of the study show that tax disputes occur because there are differences of opinion between Taxpayers and the Tax Authorities in a legal and/or evidentiary manner. The Tax Court is only authorized to resolve disputes over Tax Authorities' Decisions and tax collections that can be appealed/lawsuited. Tax disputes related to Tax Authorities' Decisions that are detrimental to Taxpayers that are not specifically regulated are resolved in the State Administrative Court, while tax collection disputes in the form of hostage-taking of Taxpayers and third-party goods that are confiscated are the authority of the District Court. In conclusion, the authority to resolve tax disputes is not only resolved in the Tax Court, but also has the authority of the State Administrative Court and the District Court.
An Analysis of the Role of Youth in Shaping Political Dynamics in West Africa: Perspectives on Political Patronage and Youth Engagement in Guinea-Bissau Seidi, Dembael; Paskarina, Caroline; Djuyandi, Yusa
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1383

Abstract

This research investigates the role of youth in shaping political dynamics in Guinea-Bissau, focusing on political patronage and youth engagement. Despite facing significant socio-economic challenges, such as high unemployment and limited access to quality education, young people in Guinea-Bissau actively engage in non-violent activities like sporting events, cultural days in schools, and community clean-ups, often supported by political parties. These activities reflect a shift towards constructive political participation, contrasting with the more violent demonstrations seen in neighboring countries. The study employs qualitative methods, including semi-structured interviews and content analysis, to gather and analyze data from Bissau-Guinean youth engaged in politics. The theoretical framework combines political patronage theory, youth political involvement, and democratic engagement to analyze how youth influence political dynamics. Findings reveal that patronage systems play a significant role in mediating youth political involvement, often reinforcing existing power structures and limiting genuine political participation. To enhance youth political involvement, the research underscores the need for investment in education, raising political awareness, and ensuring transparency to reduce corruption and promote informed debates. Drawing on qualitative data from interviews and thematic analysis, the study provides a nuanced understanding of the unique historical, socio-economic, and cultural contexts influencing youth political engagement in Guinea-Bissau. The findings offer valuable insights for policymakers, practitioners, and scholars, emphasizing the importance of inclusive and effective political processes to foster democratic governance and political stability in the region. This research aims to fill the gap in existing literature by providing a focused analysis of youth political engagement in Guinea-Bissau, contributing to the broader discourse on youth political participation in West Africa.
Correction and Validation of Daily Rainfall Satellite Data in the Wae Mese Watershed, Labuan Bajo, West Manggarai Regency Yudarsi, Pankrasio Mario; Wicaksono, Albert; Wijaya, Obaja Triputera
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1385

Abstract

This study aims to analyze rainfall correction in the Wae Mese watershed, located in Labuan Bajo, focusing on improving the accuracy of rainfall data for flood modelling and watershed management planning. In this research, corrections are performed using an objective function that compares observed rainfall data with satellite-based rainfall data from GPM (Global Precipitation Measurement). The objective function is used to evaluate prediction errors and determine the most effective correction factor to enhance the reliability of satellite rainfall data. The research methodology includes the application of the objective function to measure differences between satellite-derived rainfall data and observed data, and applying corrections based on the analysis results. The findings show that rainfall data corrected using the objective function provides a more accurate representation of rainfall events, leading to more precise flood predictions for the watershed. This study highlights the importance of using the objective function in rainfall correction, which plays a key role in effective flood risk management and planning. These findings provide a better understanding of rainfall patterns in the Wae Mese watershed and support the use of corrected satellite-based rainfall data for hydrological modelling and future flood risk assessments.

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