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Contact Name
Ikhsan Nendi
Contact Email
publisheralmakki@gmail.com
Phone
+6289680104255
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publisheralmakki@gmail.com
Editorial Address
Panambangan Sedang Cirebon Jawa Barat Indonesia
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Kab. cirebon,
Jawa barat
INDONESIA
Journal of Social Science
Published by Al-Makki Publisher
ISSN : 29631866     EISSN : 29638909     DOI : -
Core Subject : Social,
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.
Articles 365 Documents
Responsibilities of Data Controllers in Personal Data Leakage Incidents Based on Law Number 27 of 2022 concerning Personal Data Protection Lulu Abellyani; Rois Harliyanto
Journal Of Social Science (JoSS) Vol 5 No 5 (2026): Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/y9tbse12

Abstract

  The development of digital transformation has increased the use of personal data in various service sectors, both public and private sectors. This condition is also accompanied by an increased risk with an increased risk of personal data leakage that can cause losses for data subjects, such as identity misuse, privacy violations, and economic losses. This study aims to analyze the normative construction of data controller responsibilities and identify gaps and unclear norms in the regulation of data controller responsibilities based on Law Number 27 of 2022 concerning Personal Data Protection. The research method used is normative legal research with a legislative approach and a conceptual approach. This research is also equipped with limited interviews with resource persons who have competence in the field of personal data protection law to strengthen the analysis. The results of the study show that the construction of the responsibility of the data controller as the party fully responsible for the processing of personal data to achieve the legally determined purpose. In addition, periodic evaluation and supervision are needed so that each data processing runs effectively and efficiently. However, there is still a gap in norms related to technical standards for data protection and clear parameters in determining the form of negligence of data controllers. This ambiguity has the potential to cause differences in interpretation in law enforcement practices and create legal uncertainty for personal data subjects.
Understanding Tax Practitioners' Acceptance of the Coretax System: an Extended Technology Acceptance Model (TAM 2) Approach Ade Erawati; Sekar Mayangsari
Journal Of Social Science (JoSS) Vol 5 No 6 (2026): Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/e6gkq114

Abstract

The implementation of the Coretax Administration System (CTAS) in Indonesia promises to simplify tax administration, but the transition period is marked by massive technical disruptions. After one year of running, the fundamental question is whether this system is really capable of speeding up the tax processing process. This study aims to evaluate the effectiveness of Coretax with a qualitative approach using an expanded and modified Technology Acceptance Model framework. Data was collected through in-depth interviews with eight tax practitioners in Jakarta, then analyzed with thematic analysis. The findings point to a paradox. In terms of perceived usability, the system is considered very effective due to the centralization of a one-stop portal, but very inefficient due to the instability of the central system and the loss of large-scale data processing features. In terms of ease of use, the system is easy for practitioners to adapt to, but is considered complicated for ordinary taxpayers. Despite the decline in output data quality and heightened concerns over data security, acceptance of the system has been maintained, driven by compliance with job demands, adherence to legal obligations, and an improved professional image. In conclusion, although the concept of Coretax integration is considered brilliant, the government is required to immediately optimize server capacity, restore bulk data processing features, and improve cybersecurity to achieve the promised administrative efficiency.
Legal Certainty of the Roya Konsen Deed as an Administrative Instrument in the Crossing Out of Dependent Rights Ari Rafsanjani; Gusti Yosi Andri; Zelfi Ghaffar Aufiyah
Journal Of Social Science (JoSS) Vol 5 No 5 (2026): Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/sptv5w04

Abstract

This study examines the legal certainty of the roya konsen deed as an administrative instrument in the process of crossing out dependent rights when the Certificate of Dependent Rights is lost. Land administration requires legal certainty to ensure orderly registration, protection of rights, and accuracy of juridical land data. In practice, the loss of the Certificate of Dependent Rights often creates obstacles in the roya process, encouraging the use of the roya konsen deed as a substitute administrative document. The purpose of this research is to analyze the legal position and legitimacy of the roya konsen deed in the implementation of roya and to assess its conformity with the principle of legal certainty in the land law system. This study employed an empirical legal research method with a sociological juridical approach. Data were obtained through literature studies, legal document analysis, and interviews with employees of the Cirebon City Land Office and notaries involved in drafting roya konsen deeds. The findings indicate that the roya konsen deed functions as an authentic deed with strong evidentiary value that supports administrative certainty in land registration practices. However, the deed does not possess executorial power equivalent to the Certificate of Dependent Rights and lacks explicit normative regulation within statutory law. The study concludes that the roya konsen deed has practical effectiveness in maintaining land administration order, but stronger normative legitimacy through Ministerial Regulation is necessary to ensure legal certainty, procedural uniformity, and administrative consistency in roya services.
Evaluation of Policy Providing Lactation Rooms in Public Spaces of Palembang City (Review of Palembang City Regional Regulation Number 2 of 2014) Dewi Ratih Anggraini; Evi Satispi; Endang Sulastri
Journal Of Social Science (JoSS) Vol 5 No 6 (2026): Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/g10a1r37

Abstract

This study aims to evaluate the policy on the provision of lactation rooms in public spaces in Palembang City, based on Regional Regulation Number 2 of 2014. The research focuses on three main aspects: (1) policy evaluation using William N. Dunn's framework, (2) program implementation effectiveness analyzed through Riant Nugroho’s “five right” model, and (3) inter-actor collaboration examined from the perspective of Ansell and Gash’s Collaborative Governance theory. The study employs a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, field observations, and document analysis from relevant agencies. Data analysis followed the Miles and Huberman interactive model, allowing for systematic data reduction, display, and verification. The results indicate that the implementation of the lactation room provision policy in Palembang City has not been fully effective or efficient. The availability of lactation rooms remains limited and fails to meet the technical standards outlined in Minister of Health Regulation Number 15 of 2013. Coordination among agencies is suboptimal, supervision mechanisms are not sustainable, and public participation remains low. Moreover, collaborative governance practices are still primarily administrative, lacking meaningful engagement among stakeholders. Based on these findings, the study proposes a Public Space Adaptive Collaboration Model. This model positions the government as a facilitator, the private sector as a service provider, and the community as a co-creator of policy. Such a framework is intended to enhance policy implementation, promote stakeholder participation, and ensure the sustainable provision of lactation rooms in public spaces.
Development of Halal Tourism as A Soft Power Instrument: A Comparative Study of Saudi Arabia and United Arab Emirates in The Post-Vision 2030 Era Dwi Wahyu Khairunnisa; Mulawarman Hannase; Shobicatul Aminah
Journal Of Social Science (JoSS) Vol 5 No 6 (2026): Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/eyhy1163

Abstract

This study examines the development of halal tourism as a soft power instrument in Saudi Arabia and the United Arab Emirates in the post-Vision 2030 era. The background of this research is rooted in the rapid growth of the global Muslim-friendly travel market and the increasing use of tourism as a tool for nation branding, cultural diplomacy, and international influence. The purpose of this study is to compare how Saudi Arabia and the UAE utilize halal tourism to strengthen their global image and expand their soft power. This research employs a qualitative-comparative method using a multiple case study approach. Data were collected through document analysis of official policy reports, tourism strategies, global halal economy reports, and relevant academic literature. The findings show that Saudi Arabia builds its halal tourism strategy through sacred legitimacy as the Custodian of the Two Holy Mosques, supported by Vision 2030, pilgrimage service transformation, heritage tourism, and mega-event diplomacy. Meanwhile, the UAE develops halal tourism through cosmopolitan branding, luxury hospitality, advanced infrastructure, and Muslim-friendly services. The study concludes that halal tourism is not merely an economic sector but a strategic mechanism of soft power, with each country applying different models based on its identity, resources, and global positioning.

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