cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Buyung Solihin Hasugian
Contact Email
dharmawangsajournal@dharmawangsa.ac.id
Phone
+6281376767017
Journal Mail Official
dharmawangsajournal@dharmawangsa.ac.id
Editorial Address
Jl. K. L. Yos Sudarso No. 224 Medan
Location
Unknown,
Unknown
INDONESIA
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis
Published by Universitas Dharmawangsa
ISSN : 27165132     EISSN : 27230783     DOI : https://doi.org/10.46576/ijsseh.v1i3.817
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences Other
Dharmawangsa International Journal of The Social Sciences, Education and Humanities is a journal published by the Research Institute of Dharawangsa University, Medan. This journal is published periodically three times a year, namely in March, August and November. Articles published in this journal are articles that examine the fields of social science, law, economics, sociology, education, and Humanities. both in the form of conceptual, research findings, books and biographies of figures. The languages used in this journal are English and Arabic. Without reducing scientific weight, this journal accepts written contributions that have never been published in other print media. All articles that enter will go through a peer-review process after fulfilling the requirements according to scientific article writing guidelines.
Arjuna Subject : Umum - Umum
Articles 392 Documents
 36   37   38   39   40 
Estimated Land Lease Value Of Pt. Subasuka Go In Increasing Local Government Revenue (Pad) Kupang City (Case Study Pt Subasuka Go Pasir Panjang) Maria Damai; Aldarine Molidya; Rikhard T.Ch Bolang
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9192

Abstract

This study aims to determine the contribution of the fair rental value of regional assets in the form of land owned by the Kupang City Government which is leased to a private party, namely PT Subasuka Go, located in Pasir Panjang Village, Kelapa Lima District, Kupang City. In determining the market value of assets, the cost approach and market approach are used and the acquisition of fair rental rates with capitalization rate analysis using the riskfree rate and recapture rate. The results of this study obtained an estimate of the market value of assets consisting of land values using the market approach of IDR 44,426,760,000, while the estimated fair rental rate of assets is IDR 4,033,949,808 year and rent per day is IDR 11,051,917. By using the fair rental rates from this study, the estimated contribution to Regional Original Income (PAD) for the last five years is 2,01% of the revenue target calculated for 2020-2024. Keywords: Assets, Rental Value, Cost Approach, Market Approach, Regional Original Income (PAD)
Analysis of Village Infrastructure Development Planning Based on the conditions and potential of the area in Baumata Timur Village, Taebenu District, Kupang Regency in 2023 Maria Goreti Susanti; Fransina W. Ballo; Olivia L.E Tomasowa
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9002

Abstract

Infrastructure development is a crucial aspect in efforts to improve the welfare of rural communities. Based on Law No. 6 of 2014 concerning Villages, villages have the authority to manage their own natural resources and potential to improve community welfare. However, rural infrastructure development still faces various challenges, including disparities between infrastructure sectors. This study aims to analyze village infrastructure development planning based on regional conditions and potential in East Baumata Village, and evaluate the effectiveness of Musrenbang in the planning process. This study uses a qualitative approach with a descriptive research type. The results show that the condition of infrastructure in East Baumata Village shows disparities between sectors. Road infrastructure is still not optimal with damaged, bumpy, and potholed conditions which are the main complaints of the community. In contrast, clean water and irrigation infrastructure are relatively adequate and managed through BUMDes. The village's potential lies in the agricultural sector (rice fields 40.5 ha/m2) and livestock, which are the main livelihoods of the community. Development planning has taken into account regional conditions and potential as reflected in the RPJMDes and RKPDes, but still faces budget constraints in its implementation. The implementation of the Musrenbang (Village Development Planning) has involved active community participation, but its effectiveness has not been optimal due to limited village fiscal capacity. Keywords: Village Infrastructure, Development Planning, Regional Potential, Effectiveness of MusrenbangDes
THE EFFECT OF MOBILE SAMSAT SERVICES, E-SAMSAT, AND TAX AMNESTY ON THE REALIZATION OF MOTOR VEHICLE TAX REVENUE IN ENDE REGENCY Kesia Djami; Herly Oematan; Olivia Tomasowa
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9204

Abstract

This study aims to determine the effect of Mobile Samsat services, E-Samsat, and Tax Amnesty on Motor Vehicle Tax (PKB) Revenue in Ende Regency. This study uses a quantitative approach with a causal associative research method. The data used were secondary data in the form of PKB realization reports, Mobile Samsat service data, revenue realization data through E-Samsat, and Tax Amnesty data obtained from the Ende Regency SAMSAT Office for the 2022–2025 period. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 26. The results showed that Mobile Samsat partially influenced PKB revenue realization, E-Samsat had no effect on PKB revenue realization, and Tax Amnesty did influence PKB revenue realization. Simultaneously, Mobile Samsat, E-Samsat, and Tax Amnesty influenced Motor Vehicle Tax Revenue Realization in Ende Regency, while other factors were outside this research.
STRATEGY OF COMMUNITY SOCIAL CARE MANAGEMENT (PPKM) IN IMPROVING COMMUNITY WELFARE IN SENGON SARI VILLAGE, AEK KUASAN DISTRICT, ASAHAN REGENCY Pendi Santoso; Jhon Simon; Muzayanah Br Depari
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9006

Abstract

Improving rural community welfare does not depend on government policy alone. It requires the active role of communities through community-based social initiatives. One such initiative is the PPKM AlIkhlas (Pengurus Peduli Kesosialan Masyarakat) programme in Sengon Sari Village, Aek Kuasan Subdistrict, Asahan Regency. This programme reflects social solidarity in supporting villagers facing social and economic difficulties. The study aims to analyse the strategies of PPKM Al-Ikhlas in improving community welfare, to identify the supporting and inhibiting factors of programme implementation, and to describe the contribution of the programme to community welfare in the village. A qualitative descriptive method was used. Data were collected through interviews, observation, and documentation. Informants comprised PPKM Al-Ikhlas committee members, village officials, community leaders, and beneficiary residents. Data were analysed through the stages of data reduction, data presentation, and conclusion drawing. The findings show that the strategies adopted by PPKM Al-Ikhlas rely on participatory approaches, community deliberation, and direct service to those in need. Supporting factors include strong values of mutual cooperation, community-level social concern, and trust in the committee. Inhibiting factors include limited financial resources, simple administrative management, and uneven community participation. The programme has contributed positively to community welfare, both through the fulfilment of basic needs and the strengthening of social solidarity. PPKM Al-Ikhlas thus functions as a community-based social initiative that complements the role of village government in advancing rural welfare. Keywords: Strategy; PPKM; Community Welfare; Social Initiative; Sengon Sari Village
THE ROLE OF TEACHERS IN CREATING CHILD-FRIENDLY SCHOOLS AT MURHUM KINDERGARTEN Ermina Pratiwi; Rachman Saleh; Hartati Hartati
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.8970

Abstract

This study aims to analyze the role of teachers in creating child-friendly schools at Murhum Kindergarten, especially their role as motivators and role models for children. A child-friendly school is an educational environment that ensures children’s rights, safety, comfort, participation, and optimal development during the learning process. Teachers play an important role in creating a positive and supportive atmosphere that helps children develop socially, emotionally, and academically.This research used a qualitative descriptive method with observation, interviews, and documentation as data collection techniques. The participants included teachers and the principal of Murhum Kindergarten. The findings show that teachers contribute significantly to implementing child-friendly school principles through caring interactions, positive communication, enjoyable learning methods, and non-violent discipline. As motivators, teachers encourage children to participate actively, build self-confidence, and develop enthusiasm for learning through appreciation and emotional support. As role models, teachers demonstrate discipline, honesty, politeness, responsibility, and empathy, which influence children’s behavior positively. The study concludes that teachers have a central role in realizing child-friendly schools at Murhum Kindergarten through their functions as educators, motivators, and role models.
The Influence of Educational Communication Media on Civic Literacy of Students at Madrasah Ibtidaiyah Ismaria Al-Quraniyyah Muhammad Wahyu Dhiva; Budhi Waskito; Wawan Hernawan
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9160

Abstract

further indicated that Grade VI students experienced more diverse and intensive media utilization, which corresponded with higher civic literacy levels. The study concludes that the integration of This study was motivated by the uneven level of civic literacy among students at Madrasah Ibtidaiyah Ismaria Al-Quraniyyah, as reflected in the gap between expected learning outcomes and actual achievement in Civic Education. The research aimed to examine the use of educational communication media in Civic Education learning and to analyze the effects of visual learning media, interactive educational media, and simple digital media on students’ civic literacy. A mixed-method approach with a convergent design was employed, integrating qualitative data from interviews and documentation with quantitative data collected through questionnaires administered to 68 Grade I and Grade VI students. The findings revealed that visual media, interactive educational media, and simple digital media each had a positive and significant effect on civic literacy. Simple digital media demonstrated the strongest influence among the three variables. Simultaneous analysis showed that these media collectively explained 80.5% of the variance in students’ civic literacy. Qualitative findings visual, interactive, and digital educational media effectively enhances civic literacy and highlights the importance of strengthening digital infrastructure and teachers’ digital competencies to improve citizenship education at the elementary level.
ANALYSIS OF SUPERVISION OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUND MANAGEMENT AT SDI WAE CIU, LAMBA LEDA UTARA DISTRICT, EAST MANGGARAI REGENCY Roselina Alfera; Apriana H. J. Fanggidae; Siprianus G. Tefa
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.8999

Abstract

This study aims to analyze the oversight of the management of School Operational Assistance (BOS) Funds at Wae Ciu Elementary School, Lamba Leda Utara District, East Manggarai Regency, based on Minister of Education and Culture Regulation Number 8 of 2026. The focus of the study covers the five stages of BOS Fund management: planning, implementation, administration, reporting, and accountability, the implementation of internal and external supervision, and the obstacles encountered in overseeing BOS Fund management.This study uses a descriptive qualitative approach with a case study approach. Data sources were obtained through interviews, observation, and documentation. The research informants included the school principal, the BOS treasurer, the school committee, and representatives from the East Manggarai Regency Education Office. Data analysis techniques included data reduction, data presentation, and drawing conclusions, using source and method triangulation to ensure data validity.The research results indicate that the management of the School Operational Assistance (BOS) Fund at SDI Wae Ciu has generally been carried out according to the stages stipulated in Ministerial Regulation Number 8 of 2026. Planning is carried out through the participatory preparation of the School Operational Work Plan (RKAS) involving the principal, treasurer, teachers, and school committee. The implementation and administration of the BOS Fund utilize the ARKAS application and are supported by orderly and complete bookkeeping. Reporting is submitted periodically to the Education Office through a government established system. Internal oversight is carried out by the principal and school committee through document and bookkeeping audits, while external oversight is carried out by the Education Office through monitoring and verification of reports.This research also identified several obstacles in the oversight of BOS Fund management, including the high cost of financing teacher honorariums, limited internet access for using the ARKAS application, and limited human resource capacity in mastering technology. Therefore, increased compliance with regulations, strengthened oversight, and increased capacity of BOS Fund managers are needed to ensure more accountable, transparent, effective, and efficient management of the Fund. Keywords: Supervision, BOS Fund Management, Accountability, Transparency, ARKAS.
ANALYSIS OF DIGITAL MARKETING STRATEGIES (TIKTOK) FOR THE QOQOM DIMSUM WHOLESALE UMKM IN TANJUNG MULIA HILIR URBAN VILLAGE, MEDAN CITY Dinda Aulia; Teguh Dwi Putra; Ngatno Sahputra
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9312

Abstract

This study aims to analyze digital marketing via TikTok for the UMKM “Grosir Dimsum Qoqom” in Tanjung Mulia Hilir Subdistrict, Medan City, covering content strategies, the impact on sales, and the challenges encountered. A qualitative descriptive research method was employed, utilizing data collection techniques such as observation, interviews, and documentation. The study’s informants included the business owner, production staff, and customers. The results indicate that TikTok is utilized through the periodic uploading of content featuring product videos, production processes, price promotions, and ordering information. The use of hashtags, trending music, and comment interactions has successfully expanded promotional reach and boosted consumer interest. TikTok also plays a role in building consumer trust by visually showcasing product quality. The impact of using TikTok is evident in increased engagement, an influx of new customers, and rising sales figures. However, the business faces challenges such as maintaining content creation consistency, limited human resources, algorithm changes, and intensifying competition. Based on a SWOT analysis, the digital marketing strategy via TikTok is considered effective for expanding the market and enhancing the competitiveness of the Dimsum Qoqom UMKM.
Influencer Narrative Communication in Promoting Skaye Cafe Lampung to Potential Visitors: A Study of Instagram Reels Content on the @aqillaaqtrn Account Agnes Monica Herwan; M Denu Poyo; Noning Vera Wati
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9282

Abstract

This study aims to analyze the forms of narrative communication used by an influencer in promoting Skaye Cafe Lampung to potential visitors through Instagram Reels. The research employed a qualitative descriptive approach with a post-positivist paradigm. Data were collected through non-participant observation of five Instagram Reels uploaded on the @aqillaaqtrn account, in-depth interviews with key and supporting informants, and documentation. The findings indicate that the influencer applied three forms of narrative communication: experience-based narratives, value-based narratives, and accessibility-based narratives. Experience-based narratives highlighted the atmosphere, facilities, and social experiences at the café. Value-based narratives emphasized promotional offers, affordable prices, and product benefits to attract potential visitors. Accessibility-based narratives focused on the convenience of ordering through online food delivery services. These narrative forms were presented through storytelling that combined visual elements, personal experiences, and persuasive messages, making the promotional content more engaging and relatable. The study concludes that integrating these forms of narrative communication enables influencers to deliver promotional messages more effectively and enhance potential visitors' interest in Skaye Cafe Lampung.
THE EFFECT OF PROFIT QUALITY AND PROFITABILITY ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE (EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022) Wiliyanto Wiliyanto; MuammarAfif Al Qusaeri, M; Wahab Khasbullah; Fakhurozak Fakhurozak; Muthiatul Khasanah
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9194

Abstract

This study aims to analyze the effect of earnings quality and profitability on firm value with Good Corporate Governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Firm value is measured using Price to Book Value (PBV), earnings quality is proxied by Total Accruals (TACC), profitability is measured using Return on Assets (ROA), while GCG is proxied by managerial ownership. This research employs a quantitative associative approach using secondary data obtained from the annual financial reports of manufacturing companies published by the IDX. The sample was selected using a purposive sampling technique, resulting in 41 manufacturing companies observed over a three-year period, yielding a total of 123 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that earnings quality has a positive and significant effect on firm value. Profitability also has a positive and significant effect on firm value. Furthermore, Good Corporate Governance is proven to moderate and strengthen the relationship between earnings quality and firm value. However, Good Corporate Governance does not moderate the relationship between profitability and firm value. These findings suggest that earnings quality and profitability are important factors in enhancing firm value, while the implementation of good corporate governance can increase investors’ confidence in the credibility of the earnings information reported by companies. Keywords: Earnings Quality, Profitability, Firm Value, Good Corporate Governance, Manufacturing Companies

Page 39 of 40 | Total Record : 392

 36   37   38   39   40 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 7, No 2 (2026): Social Sciences, Education and Humanities Vol 7, No 1 (2026): Social Sciences, Education and Humanities Vol 6, No 3 (2025): Social Sciences, Education and Humanities Vol 6, No 2 (2025): Social Sciences, Education and Humanities Vol 6, No 1 (2025): Social Sciences, Education and Humanities Vol 5, No 3 (2024): Social Sciences, Education and Humanities Vol 5, No 2 (2024): Social Sciences, Education and Humanities Vol 5, No 1 (2024): Social Sciences, Education and Humanities Vol 4, No 3 (2023): Social Sciences, Education and Humanities Vol 4, No 2 (2023): Social Sciences, Education and Humanities Vol 4, No 1 (2023): Social Sciences, Education and Humanities Vol 3, No 3 (2022): Social Sciences, Education and Humanities Vol 3, No 2 (2022): Social Sciences, Education and Humanities Vol 3, No 1 (2022): Social Sciences, Education and Humanities Vol 2, No 3 (2021): Social Sciences, Education and Humanities Vol 2, No 2 (2021): Social Sciences, Education and Humanities Vol 2, No 1 (2021): Social Sciences, Education and Humanities Vol 1, No 4 (2020): Social Sciences, Education and Humanities Vol 1, No 3 (2020): Social Sciences, Education and Humanities Vol 1, No 2 (2020): Social Sciences, Education and Humanities More Issue