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Journal of Social Science
Published by Al-Makki Publisher
ISSN : 29631866     EISSN : 29638909     DOI : -
Core Subject : Social,
Social Sciences
The Journal of Social Science (JoSS) is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly once by Al-Makki Publisher. The Journal of Social Science (JoSS) 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, Geography, and Education that belong to the social context.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 249 Documents
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Legal Policy Towards The Transfer Of Function Of Agricultural Land In Ngawi District Hari Soeseno Hardjoloekito; Meiyana Hikmawati; Heru Drajat Sulistyo
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i01.45

Abstract

Increased land use change is correlated with population growth in a given location. The process of changing the use of agricultural land from agriculture to other uses on some or all of the land area is known as conversion of agricultural land, and it typically has a negative influence on the environment and the potential of the land. The government needs to address the major issue of the change of agricultural land uses, particularly paddy fields to non-agricultural areas. The aim of this study is to ascertain the extent of land conversion in Ngawi Regency and the relationship between the phenomena of land conversion and the use of local laws there. An method known as descriptive qualitative is used in this investigation. Through the finding and narrative presentation of data, we shall interpret phenomena in this study. A conclusion that can be drawn from the research is that agricultural land in Ngawi Regency deteriorates year after year. This results from the development of communities, toll highways, and industrial areas on formerly agricultural territory. In Ngawi Regency, the execution of law enforcement in relation to land use changes has not been done adequately.
Effect Of Tax Planning, Audit Quality, And Capital Intensity On Company Value With Independent Commissioners As Moderation Variables Aziz Ambara; Melinda Malau
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i01.46

Abstract

This study aims to test tax planning, audit quality, and capital intensity against company value moderated by independent commissioners. The purposive sampling method was used as a method in collecting his research data and the multiple regression equation model was used as his statistical analysis tool with the application of SPSS 25. The sample in this study is 29 issuers on the Indonesia Stock Exchange, especially manufacturing sector companies whose financial statements have been published for 5 (five) years from 2017 to 2021. Based on the results of this study showing that tax planning negatively affects the value of the company, independent commissioners audit quality strengthens the relationship between audit quality and company value. The quality of audits and independent commissioners tax planning has an insignificant effect on the value of the company. In addition, capital intensity, and independent commissioner capital intensity have no effect on the value of the company.
The Effect Of Real Earning Management, Earning Quality, And Leverage On Company Performance With Company Age As A Moderation Variable Ipan Adi Putra; Melinda Malau
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i01.47

Abstract

The purpose of this study is to analyze whether real earnings management, earning quality, and leverage affects companies' performance with company age as a moderation variable. The method used in this study was panel data regression analysis. The sample used in this study consisted of 124 listed manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2021. As a result, real earning management (ACFO) and real earning management (ADISX) negatively affect company performance, while earning quality positively affects company performance, and company age strengthens the relationship between earning quality and company performance. Company age enhances the relationship between leverage and company performance. This study implies that companies need to limit real earning management because it significantly negatively affects the company's performance, and then the company can increase.
Learning To Draw Natural Objects In The Independent Learning Curriculum At Smpn 2 Semarang Johan Sutarjo
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i1.48

Abstract

Based on the results of research on "Learning to Draw Natural Objects in the Independent Learning Curriculum at SMPN 2 Semarang" at SMPN 2 Semarang in the 2022/2023 academic year, especially in Semarang City, they will start conducting a teaching and learning activity which is carried out offline in line with the rules set by Ministry of Education and Culture of the Republic of Indonesia. This independent learning curriculum is also applied to SMP Negeri 2 Semarang for new students in grade 7. This research is in a field location at SMP Negeri 2 Semarang where the school is located on Jl. Brigadier General Katamso No. 14, Karangtempel, Kec. Semarang Tim., Semarang City, Central Java 50242. The location of the research was determined because this school is one of the best schools in the city of Semarang. The purpose of this study was specifically formulated: To find out and explain learning to draw natural objects in the Free Learning Curriculum at SMPN 2 Semarang, To find out and explain the driving factors for learning to draw natural objects in the Free Learning Curriculum at SMPN 2 Semarang, and To find out and explain the factors obstacles to learning to draw natural objects in the Independent Learning Curriculum at SMPN 2 Semarang. This research has used a descriptive study, namely research that has the aim of describing a situation. This research approach uses a qualitative approach because it examines information, information, & symptoms from an observation process during this research regarding "Learning to Draw Natural Objects in the Independent Learning Curriculum at SMPN 2 Semarang". This research has carried out data collection techniques in several ways, namely observation, documentation, interviews, and questionnaires.
School Management At Sma Negeri 1 Gebog Kudus Johan Sutarjo
Journal Of Social Science (JoSS) Vol 2 No 2 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i2.50

Abstract

Based on the results of research on "School Management at SMA Negeri 1 Gebog Kudus", school management, which is a way of behavior in managing schools so that the process in learning can run well, is also implemented at SMA Negeri 1 Gebog Kudus. This school has a wide environment, and also the management of school management is also good in the context of teaching and learning activities. The determination of the research location is at SMA Negeri 1 Gebig Kudus which is a school with accreditation A. Research objectives are specifically formulated: To find out and explain the school profile of SMAN 1 Gebog Kudus, To know and explain the management of the school curriculum of SMAN 1 Gebog Kudus, To know and explain the management of students at SMAN 1 Gebog Kudus,  To know and explain personnel management at SMAN 1 Gebog Kudus school, To know and explain the finances in the school of SMAN 1 Gebog Kudus, to know and explain the management of public relations in the school of SMAN 1 Gebog Kudus, to know and explain the infrastructure in the school of SMAN 1 Gebog Kudus, and to know and explain the management of special services in the school of SMAN 1 Gebog Kudus. The implementation of school management at SMAN 1 Gebog Kudus has met good standards, this can be seen from the performance of professional educators in KBM. This study has used a descriptive study, & qualitative approach. In this study, observations have been made in the form of data collection techniques in several ways, including: observation, & interview.
Whether Environmental Performance Can Strengthen Corporate Governance Relationship To Carbon Emission Disclsoure Ulfa Ulfa; Khomsiyah Khomsiyah
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i1.51

Abstract

This research aims to examine the impact of the correlation between corporate governance and moderated carbon emission disclosure and environmental performance. This study used secondary data using purposive sampling techniques. Twelve companies met the specified criteria and obtained 60 data during the research period from 2017 to 2021. The data analysis technique used is "Moderated Regression Analysis (MRA)." From the results of research on corporate governance, it negatively affects carbon emission disclosure, and environmental performance negatively affects carbon emission disclosure. Environmental performance deduces the correlation between corporate governance and carbon emission disclosure.
The Effect Of Corporate Governance Mechanisms On Financial Distress Liyanita Dewi Kurnia; Christina Dwi Astuti
Journal Of Social Science (JoSS) Vol 2 No 2 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i2.54

Abstract

In this study, the authors are interested in examining how institutional ownership, independent commissioners and audit committees influence financial distress. The population of all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 totaling 106 samples. According to the criteria required in this study, only 19 companies were sampled for 2018 to 2021. The results showed that the Board of Directors has a positive influence significant effect on financial distress, the proportion of independent commissioners has no significant effect on financial distress, audit committee size has no significant effect on financial distress, and institutional ownership has a significant negative effect on financial distress
The role of self-control and conformity to adolescent aggressiveness I Gede Widharma Saskara Putra; David Hizkia Tobing
Journal Of Social Science (JoSS) Vol 2 No 2 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i2.57

Abstract

Teenagers are always associated with social problems because of several changes in them, one of which is physical changes. When adolescents' physical and emotional changes have not reached maturity like adults, adolescents tend to have difficulties in facing these challenges, so feelings of depression will arise within adolescents. Feelings of pressure tend to lead adolescents to aggressive actions. The purpose of this study is to determine the relationship between self-control and conformity to adolescents' aggressiveness in the city of Denpasar. The subjects of this study were 104 students who attended SMA Negeri 6 Denpasar. Measuring tools used in this study are the aggressiveness scale, self-control scale and conformity scale. The analysis technique used in this study is multiple regression. The results of the multiple regression test showed a regression coefficient of 0.610, a coefficient of determination of 0.373 with a significance level of 0.000 (p <0.05), thereby proving that there is a role between self-control and conformity to adolescent aggressiveness in Denpasar City. The standardized beta coefficient value for self-control was 0.393 with a t-value of 4,656 and a significance level of 0.000 (p <0.05), so it can be said that the self-control variable plays a positive role in increasing aggressiveness. The conformity variable has a standardized beta coefficient of 0.348, with a t value of 4,122 and a significance level of 0.000 (p <0.05), so it can be said that conformity plays a positive role in increasing aggressiveness.
Phenomenology Of Teenagers Playing Online Gambling Higgs Domino Island In Sungai Padang Hamlet, Koto Gasib District, Siak Regency yuda Tama; Tessa Shasrini Shasrini
Journal Of Social Science (JoSS) Vol 2 No 3 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i3.56

Abstract

This study aims to find out what exactly is the motive that arises from the phenomenology of adolescents who play online gambling Higgs Domono Isalnd in Sungai Padang Hamlet, Koto Gasib District, Siak Regency where currently many teenagers in the hamlet play this online gambling game even though whose name gambling is clearly prohibited in Indonesia and prohibited in Islamic law because it will only have a negative impact, in this study to be able to find out the motives of researchers using Alfred Schutz's theory. And this study uses descriptive research with a qualitative approach aiming to make direct observations in the field to obtain the necessary data. And this study involved 6 informants who actively played online gambling Higgs Domino Island. And from the results of the study it can be seen that the motives that emerge from this phenomenology are past motives (Because motives) such as the experience of seeing friends play and seeing advertisements, then the second motive are future motives (in order to motive) such as entertainment, finance and friendship environment.
Money Laundering: A Three Step Secrete Game Arman Md; Ikhsan Nendi
Journal Of Social Science (JoSS) Vol 2 No 3 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i3.60

Abstract

This paper describes, theoretically, what money laundering is and how it is done following some partnered activities over time. This paper also looks for electronic money laundering and found some related and predefined functions which are completed using electronic gadgets and the Internet. To give a clear view on money laundering, the author thinks that it is necessary to make it clear first about the characteristics of money laundering, the reasons behind it, and how it creates negative impacts on the business and economy of a country. In most nations, money laundering is a crime and economically developed countries built strong fortress against money launderers but laundering is not stopped. So, this paper tries to find out what the launderers do and find innovative (legally unaccepted) ways to make their illicit money legal.

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