cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Agrustiani
Contact Email
ijoulabs@gmail.com
Phone
+6282128739145
Journal Mail Official
jurnalijsr@gmail.com
Editorial Address
Greenland Sendang Residence Blok.D No.02, Sendang,Kec. Sumber, Cirebon, Provinsi Jawa Barat, 45611
Location
Unknown,
Unknown
INDONESIA
Journal of Social Research
Published by CV. International Journal Labs
ISSN : 28279832     EISSN : 2828335x     DOI : https://doi.org/10.55324
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
The Journal of Social Research is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by International Journal Labs. The Journal of Social Research provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, Culture, Law, Public Health, and Education that belong to the social context.
Arjuna Subject : Umum - Umum
Articles 1,230 Documents
 112   113   114   115   116 
Factors Influencing Earnings Management: Deferred Tax Liability, Tax Planning, and Company Size Amelinda, Hanan Vania; Kuntadi , Cris
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2642

Abstract

This study examines the factors influencing earnings management, with a focus on deferred tax liability, tax planning, and company size. In a competitive business environment, companies strive to achieve optimal financial performance while minimizing tax liabilities, which often leads to earnings management practices. The research addresses three primary questions: the impact of deferred tax liability, tax planning, and company size on earnings management. Utilizing a qualitative approach and comprehensive literature review, this study analyzes relevant theories and empirical findings from various sources, including Mendeley and Google Scholar. The results suggest that deferred tax liability and tax planning significantly affect earnings management. Larger companies are more likely to engage in such practices due to greater resources and heightened investor expectations. Nonetheless, some studies present contradictory evidence, underscoring the complexity of these relationships. This research contributes to the tax accounting literature by synthesizing existing knowledge and proposing hypotheses for future studies. It also identifies additional determinants of earnings management, such as managerial ownership, audit quality, and corporate governance. The findings hold implications for policymakers, regulators, and corporate managers, emphasizing the importance of transparency and ethical conduct in financial reporting. Further research is recommended to investigate other influencing variables and contextual differences across industries.
Legal Responsibility of Business Actors in Breach of Contract Cases in Online Sales Agreements: A Study of District Court Decisions Sasmitha, Made Dian
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2654

Abstract

The advancement of information technology has facilitated online buying and selling transactions, but it has also led to potential breaches of contract (wanprestasi) by business entities, such as the delivery of non-conforming goods, shipment delays, and unilateral cancellations. This article examines the legal accountability of business actors in online sales agreements through a normative juridical approach, analyzing statutory regulations and judicial decisions. The findings reveal that common types of breach include product discrepancies, delayed deliveries, and failure to fulfill delivery obligations despite completed payments. In accordance with Articles 1239–1243 of the Indonesian Civil Code, Law No. 8 of 1999 on Consumer Protection, and Law No. 19 of 2016 on Electronic Information and Transactions, business entities are legally liable for such breaches. Court decisions, such as Decision No. 629/Pdt.G/2020/PN Jkt.Sel, illustrate how judges evaluate the elements of breach based on evidence, the principle of good faith, and consumer loss. This study underscores the necessity of enhancing legal awareness among business actors and strengthening dispute resolution mechanisms to ensure fairness for consumers within the rapidly evolving digital business ecosystem.
Construction of Inner Conflict Meaning in Song Lyrics “Ego” by Rizky Febian Ramadhan, Novi Amelia; Vika; Imawan, Khaerudin
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2658

Abstract

This study aims to construct the meaning of inner conflict in the lyrics of the song “Ego” by Rizky Febian through Roland Barthes' semiotic approach. The main issue that is the focus of this study refers to how the meaning of inner conflict is constructed through song lyrics as a medium of self-expression in interpersonal relationships. The song “Ego” was chosen because of its strong emotional resonance and its theme, which touches on awareness of egoism and its impact on the dynamics of interpersonal relationships. This study employs a qualitative method using text analysis as the primary research technique. Primary data is obtained from an analysis of the song lyrics based on Roland Barthes' semiotic perspective, which classifies meaning into three levels: denotation, connotation, and myth, while secondary data is obtained from documentation and fan comments on online platforms. The analysis results show that the lyrics of the song “Ego” depict emotional struggles and sacrifices in maintaining relationships, even if it means sacrificing oneself and personal feelings. This reflects the psychological dynamics of individuals and the prevailing ideology in society regarding love and selfishness. In conclusion, the song “Ego” is not merely a form of personal expression by the singer but also reflects a culture that tends to justify sacrifice in imbalanced interpersonal relationships. This study contributes to understanding how Indonesian K-pop music serves as a complex medium for self-expression and social reflection
Building an Educational Philanthropy Ecosystem: BAZNAS' Contribution Model in Indonesia Aminah, Latifatul
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2659

Abstract

This study analyzes BAZNAS' innovative model in building an educational philanthropic ecosystem in Indonesia through three integrated strategies: infrastructure facilitation (Madrasah Fit to Learn program), educational assistance (BAZNAS Scholar School and BAZNAS Santri Scholarship), and institutional collaboration (partnership between universities and religious institutions). With the framework of Carol Weiss's Theory of Change, this study shows the transformation of zakat from charitable distribution to an instrument of sustainable development. Qualitative analysis of the BAZNAS program reveals a systemic approach that combines physical infrastructure improvement, human resource capacity development, and institutional networks to create long-term educational impacts. The findings of the study confirm the transformative potential of zakat in overcoming educational gaps while maintaining Islamic philanthropic values.
The Meaning of the Javanese Proverb "Alon-Alon Waton Kelakon" Toward Mindfulness Practices in Daily Life Supriyani, Ani; Hastangka , Hastangka
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2660

Abstract

This study aims to explore the meaning of the Javanese proverb Alon-Alon Waton Kelakon through the lens of indigenous psychology, and how this pitutur luhur (cultural wisdom) is internalized and practiced as a form of eling lan waspada (mindfulness) in the daily lives of the Javanese people. The proverb reflects time-tested local wisdom, emphasizing sabar (patience), tata titi (perseverance), and full presence in life’s processes. Using a qualitative phenomenological approach, this research investigates the lived experiences of individuals who consciously embody this principle. The findings reveal that Alon-Alon Waton Kelakon is not merely about moving slowly but represents a culturally embedded laku urip (life strategy) that aligns with the spiritual (spiritualitas), ecological (lingkungan), and communal (guyub rukun) dimensions of Javanese society. It reflects a contextual form of mindfulness—spiritually rooted and harmoniously integrated with nilai budaya (cultural values) and keseimbangan batin (inner balance). Thus, this study affirms that mindfulness, when grounded in local traditions, can serve as a genuine form of indigenous psychology rooted in collective identity and cultural wisdom.
The Influence of @tasyafarasya Influencer Endorsement on Somethinc Skincare Buying Interest Dewi, Anindita Nirmala; Nurfalah, Farida; Hermawan, Abdul Jalil
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2661

Abstract

Influencers now often use endorsements as a strategic way on social media platforms to trigger people's buying interest. The purpose of the following study is to determine the influence of Tasya Farasya's influencer endorsement on Instagram @tasyafarasya on the interest in buying Skincare Somethinc. The method applied in this study is non-probability sampling through purposive sampling data collection. A total of 100 respondents participated as observation objects. The quantitative approach is the choice of research method by applying data analysis techniques in the form of simple linear regression tests. The statistical calculation of the t-test resulted in a calculated t-number of 13.549 which is greater than the t of the table of 1.98447, while the significance figure reached 0.000 which was below 0.05, with a positive value coefficient of 0.656. The processing of these numbers proves that H1 is accepted while H0 is rejected, which indicates that  the individual influencer endorsement variable  has a positive and significant influence on buying interest. The determination coefficient number shows 0.652, which means that influencer endorsements contribute 65.2% to the buying interest variable, while the remaining 34.8% is influenced by various aspects outside of that variable.
The Use of Type D and Type F Admixtures Concrete and Their Effects on Setting Time and Compressive Strength Fatah, Abdul; Prasetia, Akmala Rafi; Dudi, Asep; Afif SM , Muhammad; Azan Muzahab, Laode
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2664

Abstract

The challenges of concrete usage in Indonesia, such as hot weather, remote construction sites, and improper manual casting practices, often lead to reduced concrete quality due to excessive water addition. This study investigates the effects of Type D (*Sika-Plastiment-83am*) and Type F (Sikament-LN) admixtures on concrete's setting time and compressive strength to address these issues. The research aims to optimize admixture dosages (0.2%, 0.25%, and 0.3% by cement weight) to enhance concrete performance while adhering to SNI and ASTM standards. Methods included literature reviews, field studies, and laboratory tests, such as slump tests, compressive strength tests (at 7, 14, and 28 days), and initial setting time measurements using penetrometers. Findings revealed that admixtures significantly improved compressive strength (31.6–34.0 MPa, exceeding the 30.0 MPa target) and extended initial setting times (3 hours 45 minutes to 5 hours 10 minutes) compared to untreated concrete (2 hours 20 minutes). The optimal dosage balanced workability (slump: 12±2 cm) and delayed hardening, ensuring suitability for casting. The study concludes that admixtures effectively replace water addition, enhancing strength and workability while mitigating premature drying. Practical implications include recommendations for admixture use in hot climates and remote projects to maintain concrete quality and durability.
Public Relations Strategies Via Instagram Account @Putrikarlina14 to Increase the Popularity of Garut Regional Election (Pilkada Garut) Ahyar, Akmal Taufiqurrohman; Suseno, Novie Susanti; Dewi Suyatman Yatnosaputro , Rosanti Utami
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2667

Abstract

This study examines the public relations strategy employed through the Instagram account @putrikarlina14 to increase the popularity of the Syakur-Putri candidate pair in the 2024 Garut regional election. The background of the study highlights the drastic rise in electability, significantly influenced by the role of social media. A descriptive qualitative method was applied, involving interviews, observations, and content analysis. The results show that communication strategies integrating personal branding and mass communication theory successfully built emotional closeness, increased engagement, and shaped a positive public image. The use of Instagram features such as Stories and Reels proved effective in reaching young voters. The study concludes that a structured digital strategy with strong visual storytelling can foster adaptive, participatory, and impactful political communication at the local level.
Cost Analysis and Determinants of Inefficiency of Hemodialysis Services Suwondo, Dwi; Octavia, Evi
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2668

Abstract

This study aims to analyze the cost of hemodialysis services in patients with Chronic Kidney Failure (CKD) at Dr. Abdul Radjak Purwakarta Hospital using the Activity-Based Costing (ABC) approach with a bottom-up method. In addition, this study also identifies inefficiency factors through Value Stream Mapping (VSM) analysis. This study is quantitative descriptive research that aims to determine the value of independent variables, either one or more variables, without making comparisons with other variables. The results of the study showed that the cost of hemodialysis units amounted to Rp 949,048 per action, consisting of direct costs of Rp 752,513, direct resources overhead of Rp 131,498, and indirect resources overhead of Rp 65,037. The largest cost component comes from the labour-related aspect, accounting for 62.7% of the total direct costs, followed by service-related (24.2%) and non-functional unit employee costs (75.72% of indirect overhead). The efficiency of the service process reached 92%, but it was found that 8% of non-value added activities mainly occurred in the registration and final administration process. A comparison between ABC's unit cost and INA-CBG's rate shows a cost difference, with a cost recovery rate of 99%, which means hospitals have a deficit of 1% per procedure. The results of this study confirm the importance of using the ABC method in the calculation of hospital service costs as well as the integration of lean approaches to improve operational efficiency and accuracy of financial decision-making in the hemodialysis service unit.
Forecasting Household Electricity Consumption by Seasonal Autoregressive Integrated Moving Average (SARIMA) Method Wijayanti, Riana; Matulessy, Esther Ria; Nurhaida, Nurhaida
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2669

Abstract

Electricity is a vital energy source for households, with consumption patterns influenced by seasonal trends and external factors such as the COVID-19 pandemic. This study aims to forecast monthly household electricity consumption at ULP Manokwari Kota using the Seasonal Autoregressive Integrated Moving Average (SARIMA) method. The research utilizes secondary data from January 2013 to December 2022, which exhibits an upward trend and seasonal fluctuations. The Box-Jenkins methodology is employed, involving stationarity checks, model identification, parameter estimation, diagnostic testing, and forecasting. The dataset, spanning January 2013 to December 2022, demonstrates both an upward trend and a seasonal pattern. The forecasting process follows the Box-Jenkins approach: checking stationarity, identifying the model, estimating parameters, diagnosing the model, and performing forecasting. The optimal model for predicting electricity demand in the residential sector at ULP Manokwari Kota is SARIMA (1,1,0) ((0,0,1))^12, with parameters indicating significant autoregressive and seasonal effects. Using this model, monthly electricity demand from January to December 2023 is forecasted. The lowest demand is projected for February 2023 (7,274,147 kWh), while the highest is in December 2023 (7,481,067 kWh). This research provides valuable insights for PT. PLN (Persero) ULP Manokwari Kota in planning electricity supply and ensuring system reliability, particularly in addressing seasonal demand variations. The study contributes to the literature by applying SARIMA to household electricity forecasting in a region with isolated power systems, highlighting its utility for energy management and policy formulation.

Page 114 of 123 | Total Record : 1230

 112   113   114   115   116 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 12 (2025): Journal of Social Research Vol. 4 No. 11 (2025): Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research Vol. 5 No. 1 (2025): Journal of Social Research Vol. 4 No. 9 (2025): Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research Vol. 4 No. 7 (2025): Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research Vol. 4 No. 5 (2025): Journal of Social Research Vol. 4 No. 4 (2025): Journal of Social Research Vol. 4 No. 3 (2025): Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research Vol. 3 No. 12 (2024): Journal of Social Research Vol. 3 No. 11 (2024): Journal of Social Research Vol. 3 No. 10 (2024): Journal of Social Research Vol. 4 No. 1 (2024): Journal of Social Research Vol. 3 No. 9 (2024): Journal of Social Research Vol. 3 No. 8 (2024): Journal of Social Research Vol. 3 No. 7 (2024): Journal of Social Research Vol. 3 No. 6 (2024): Journal of Social Research Vol. 3 No. 5 (2024): Journal of Social Research Vol. 3 No. 4 (2024): Journal of Social Research Vol. 3 No. 3 (2024): Journal of Social Research Vol. 3 No. 2 (2024): Journal of Social Research Vol. 2 No. 12 (2023): Journal of Social Research Vol. 2 No. 11 (2023): Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research Vol. 3 No. 1 (2023): Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research Vol. 2 No. 8 (2023): Journal of Social Research Vol. 2 No. 7 (2023): Journal of Social Research Vol. 2 No. 6 (2023): Journal of Social Research Vol. 2 No. 5 (2023): Journal of Social Research Vol. 2 No. 4 (2023): Journal of Social Research Vol. 2 No. 3 (2023): Journal of Social Research Vol. 2 No. 2 (2023): Journal of Social Research Vol. 1 No. 12 (2022): Journal of Social Research Vol. 1 No. 11 (2022): Journal of Social Research Vol. 1 No. 10 (2022): Journal Of Social Research Vol. 2 No. 1 (2022): Journal of Social Research Vol. 1 No. 9 (2022): Journal Of Social Research Vol. 1 No. 8 (2022): Journal Of Social Research Vol. 1 No. 7 (2022): Journal Of Social Research Vol. 1 No. 6 (2022): Journal Of Social Research Vol. 1 No. 5 (2022): Journal of Social Research Vol. 1 No. 4 (2022): Journal of Social Research Vol. 1 No. 3 (2022): Journal of Social Research Vol. 1 No. 2 (2022): Journal of Social Research Vol. 1 No. 1 (2021): Journal Of Social Research More Issue