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INDONESIA
Jurnal Indonesia Sosial Sains
ISSN : 27236595     EISSN : 27236692     DOI : 10.36418
The Jurnal Indonesia Sosial Sains is a scientific journal in the form of research and can be accessed openly. This journal is published once a month by CV. Publikasi Indonesia. The Jurnal Indonesia Sosial Sains provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be empirically examined. 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. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Articles 34 Documents
Search results for , issue "vol. 6 no. 10 (2025): jurnal indonesia sosial sains" : 34 Documents clear
The Effect of Profitability, Tunneling Incentive, Good Corporate Governance, and Intangible Assets on Transfer Pricing in Companies in the Basic Materials Sector Listed on the Indonesia Stock Exchange in 2021 – 2023 Beatrice, Michelle; Setyarini, Yulia
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1888

Abstract

Transfer pricing is a strategy employed by companies to shift tax burdens, particularly among entities with special relationships. Although legally permissible when conducted in accordance with the arm’s length principle and business norms, this practice is often misused as a means of tax avoidance, potentially reducing state revenue. This study aims to examine the effect of profitability, tunneling incentive, good corporate governance, and intangible assets on transfer pricing in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research utilizes secondary data obtained from the annual reports of 113 companies, with purposive sampling applied to select 82 companies as the research sample. Data analysis was conducted using multiple linear regression with SPSS version 27. The results reveal that profitability and tunneling incentive have a significant negative effect on transfer pricing, while good corporate governance has a significant positive effect. In contrast, intangible assets show no significant effect on transfer pricing. These findings highlight the importance of strengthening corporate governance and monitoring transfer pricing practices to prevent misuse that could harm state revenue.
Segmentation Of Medical Check-Up (MCU) Results Using K-Means Clustering for Health Risk Profile Identification Syarifudin, Syarifudin; Pamadia, Era; Heikal, Jerry
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1901

Abstract

Medical Check-Up (MCU) is one of the methods of early detection of metabolic and cardiovascular disorders. Computational analysis of MCU results data can be used to group individuals based on their risk profiles, thereby supporting more targeted promotive and preventive strategies. This study aims to identify the segmentation of individual groups based on the clinical parameters of MCU results using the K-Means clustering method, as well as evaluate the potential of each cluster as a target for health interventions, especially in the context of positioning preventive products or services. This study used secondary data on MCU results which included 13 variables: age, systolic and diastolic blood pressure, body mass index (BMI), total cholesterol, fasting blood sugar, HDL, LDL, triglycerides, urea, creatinine, uric acid, and gender from 294 sample data. The data was analyzed using the K-Means algorithm to group individuals based on the similarity of their health profiles. Cluster validation is carried out through clinical interpretation and the characteristics of each cluster center. From the results of the analysis, five clusters with different characteristics were produced. One of the prominent clusters is Cluster 2, consisting of middle-aged men (average 44 years old) with high levels of total cholesterol, LDL, and triglycerides, but blood pressure and blood sugar are still within normal limits. This condition indicates a moderate metabolic risk that is still reversible. This cluster is seen as strategic to be used as a target for the development of preventive health-based digital products and services. MCU outcome-based segmentation through the K-Means clustering method is effective in identifying specific health risk groups. Cluster 2 has great potential as the main target of preventive intervention programs because of its medical profile that can still be improved and psychographic characteristics that support acceptance of digital and promotional approaches
The Influence of PMB Content and Engagement on Instagram on the Interest of New Students at Jenderal Achmad Yani University Tambunan, Very Verdyanto; Anggoro, Sigit; Santikarama, Irma
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1902

Abstract

New student admissions marketing content delivered through social media platforms like Instagram has become a crucial strategy for attracting prospective students. Jenderal Achmad Yani University utilizes Instagram as a promotional tool by displaying various information related to study programs, registration schedules, campus facilities, and student activities in engaging and engaging visual content. In addition to content quality, user engagement, such as the number of likes, comments, and other interactions, is also a key indicator in measuring the effectiveness of the promotion. This study used a quantitative approach through a survey of prospective students and followers of the official Universitas Achmad Yani Instagram account. Data analysis was conducted using multiple linear regression to determine the influence of new student admissions content and engagement on university admission intentions. The results showed that both content and engagement on Instagram significantly influenced prospective students' interest in applying to Jenderal Achmad Yani University. These findings underscore the crucial role of social media in shaping the image and attractiveness of higher education institutions. A consistent and interactive digital promotional strategy can help universities reach their target audience more effectively and increase new student enrollment intentions.
A Theological Perspective on the LGBTQ+ Phenomenon and the Importance of Providing Education to Church Congregations Banarto, Kris; Silaban, Guntur Hamonangan Sahat
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1913

Abstract

LGBTQ+ has become a phenomenon and polemic, even with a fairly massive campaign they claim LGBTQ+ as a lifestyle. In the past, this activity was carried out in secret and now it is done openly. The significant development from year to year by this community cannot be separated from the support of the state that legalizes same-sex marriage, until now there have been at least 38 countries. (Liputan6.com, January 24, 2025). Churches in 38 countries have partly legalized same-sex marriage and can perform marriage blessings by priests. With the phenomenon of LGBTQ+ behavior, this article presents a theological view of the LGBTQ+ phenomenon. To anticipate the congregation from the influence of this group, the church needs to be present to provide education about LGBTQ+ biblically so that the congregation has a strong faith and is not influenced by this deviant movement. The author understands that there are already many articles that discuss LGBTQ+ theologically, but those that discuss education for the congregation specifically do not exist or are still limited. The research method used is a literature study of biblical exegesis, especially regarding Imago Dei and Creation Theology and the need for education, supplemented by the opinions of theologians, commentaries, journal studies, books, and other literature. The author found that LGBTQ+ behavior is contrary to the Bible, so it is important to have an educational pattern for the congregation with comprehensive materials and methods adjusted to the age level of the congregation so that education is effective.
Optimizing The Role Of Regional-Owned Enterprises: Corporate Governance As The Foundation For Regional Fiscal Independence Rizky Ghozali, Mohammad Irsyaad
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1909

Abstract

Regionally-Owned Enterprises (BUMD) are positioned as strategic instruments to realize regional fiscal independence, but their performance in aggregate shows the gap between potential and reality. This study aims to analyze the root causes of suboptimal BUMD performance, focusing on governance failures as the main obstacle. Using a qualitative research method with a desk research approach, this study synthesizes data from institutional reports, scientific journals, and case studies. The results of the study show that the performance of BUMDs is structurally hampered by two fundamental problems: the paradox of dual mission between public service obligations and profitability targets, and acute accountability deficits. This deficit is manifested through systemic political interventions in leadership determination, patronage, and widespread conflicts of interest, leading to chronic inefficiencies and financial losses. It was concluded that the transformation of BUMD requires comprehensive governance reforms, including depoliticization of management, strengthening the regulatory framework through special laws, and professionalization of human resources to break the cycle of dependence on the Regional Revenue and Expenditure Budget (APBD).
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP PERTUMBUHAN LABA PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK PERIODE 2013-2024 Zahra Qurana Sabila; Akbar, Akhmad
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1887

Abstract

In increasingly fierce business competition, profit growth is a key indicator of company performance, influenced by various financial factors. This study aims to examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Asset (ROA) on profit growth at PT Industri Jamu Dan Pharmacy Sido Muncul Tbk for the 2013–2024 PERIOD. The research method used is a quantitative approach, with secondary data obtained from the company’s financial statements. The study results indicate that the significance value of the Current Ratio is 0.817 > 0.05, and the calculated t-value is less than the t-table value (0.240 < 1.859), leading to the conclusion that the Current Ratio partially has no significant effect on Profit Growth. The Debt to Equity Ratio also shows no significant partial effect on Profit Growth, with a significance value of 0.790 > 0.05 and a calculated t-value less than the t-table (0.275 < 1.859). In contrast, the Return on Asset reveals a significance value of 0.040 < 0.05 and a calculated t-value greater than the t-table (2.445 > 1.859), indicating that Return on Asset partially has a positive and significant effect on Profit Growth. Furthermore, the combined values of Current Ratio, Debt to Equity Ratio, and Return on Asset yield a significance value of 0.037 < 0.05 and an F-calculated value greater than the F-table (4.610 > 4.07). This demonstrates that, simultaneously, these three variables have a positive and significant effect on Profit Growth.
The Effect of Metal Oxide Content on Ash Fusion Temperature (AFT) and Determination of Coal Slagging and Fouling Indices Rozaq, Muhammad Fat’hul
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1910

Abstract

One of the abundant natural resources on Earth is coal, and one of its main uses is as fuel. The utilization of coal as an industrial fuel produces waste in the form of coal ash. The oxide composition of coal ash significantly influences the fusion temperature of the sample, which, in turn, affects the formation of slagging and fouling. Therefore, it is necessary to investigate the oxide composition of coal ash and its effect on the ash fusion temperature (AFT), as well as to determine the slagging and fouling indices. In this study, coal ash was melted and subsequently analyzed for its oxide composition, tested for ash fusion temperature (AFT), and evaluated for slagging and fouling indices. The results showed that high SiO₂ content combined with low Al₂O₃, Fe₂O₃, CaO, and MgO contents tends to decrease the AFT value. However, when both SiO₂ and Al₂O₃ contents are high and Fe₂O₃, CaO, and MgO contents are low, the AFT tends to increase. Furthermore, if the Fe₂O₃, CaO, and MgO contents are slightly higher than those of SiO₂ and Al₂O₃, the AFT also tends to increase. The calculated slagging and fouling indices indicated that almost all samples fall within the high to very high categories. These findings provide practical guidance for coal-fired power plant operators in Indonesia to predict and mitigate ash-related operational challenges, particularly in boiler design optimization and fuel blending strategies to minimize slagging and fouling occurrences, thereby improving combustion efficiency and reducing maintenance costs.
Acupuncture Care In Patients With Adhesive Capsulitis At Griya Sehat Sapu Bersih, South Tangerang Purnama, Rully Indra; Kurniawan, Leny; Wardoyo, Puspo
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1911

Abstract

This study aims to evaluate the benefits of Acupuncture Care in patients with Adhesive Capsulitis at Griya Sehat Sapu Bersih, South Tangerang. The method used was a qualitative approach with a case study, involving one 58-year-old participant who experienced right shoulder pain for six months. Data were collected through observation, interviews, and physical examinations, and analyzed to determine the diagnosis of acupuncture. The results showed that after six sessions of acupuncture therapy, there was a significant decrease in the pain scale from 7 to 2, as well as an increase in shoulder range of motion. These findings indicate that acupuncture is effective in relieving pain and improving mobility in patients with Adhesive Capsulitis. This research is expected to be a reference for the further development of acupuncture therapy in the treatment of similar conditions.
EFFECT OF MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE AT BCA KELAPA GADING Halim, Mario Alexander; Hendratmoko, Hendratmoko
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1916

Abstract

This study aims to analyze the effect of motivation and work environment on employee performance with work discipline as an intervening variable at BCA Kelapa Gading. This research was conducted using the PLS-SEM method with the SmartPLS 4.0 program. This study applied a quantitative research design with a survey approach. The number of respondents in this research was 100. The research variables included motivation (X1), work environment (X2), work discipline (Z), and employee performance (Y). The results of this research show that motivation has no significant effect on employee performance, while the work environment has a significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. However, work discipline does not play a mediating role in the relationship between work motivation and employee performance, although it has been proven to be a partial mediating variable in the relationship between work environment and employee performance. This study highlights the practical importance of creating a supportive work environment and enforcing discipline policies to sustain performance improvements in the banking sector. The findings suggest that management should prioritize environmental interventions over motivation-based strategies alone. Future research should expand across multiple branches and incorporate objective performance metrics to validate these findings and explore additional mediating variables that may influence the motivation–performance relationship.  
The Role of Type 2 Diabetes Mellitus Education in Preventing Type 2 Diabetes Mellitus in Students of the Nutrition DIII Study Program Cirebon Tasikmalaya Polytechnic Adiyaksa, Jongga; Vimala, Dewi; Sasi, Maheswari Adya; Rahmadina, Regita
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1935

Abstract

The International Diabetes Federation (IDF) reports that the global prevalence of type 2 diabetes mellitus (T2DM) was 9.3% in 2019, with projections indicating that the number of people affected will reach 578 million by 2030 and 700 million by 2045. Indonesia ranks seventh globally, with 10.7 million people living with diabetes—figures expected to rise to 13.7 million by 2030 and 16.6 million by 2045. West Java Province ranks 18th nationally based on diagnoses in populations aged ≥15 years. The purpose of this study is to examine the effectiveness of type 2 diabetes mellitus education in prevention efforts. This study employed a quantitative descriptive design to assess the impact of T2DM education on prevention among 77 nutrition students at Tasikmalaya Polytechnic, selected using Slovin’s formula with a 5% margin of error. Data were collected through structured questionnaires administered before and after the educational intervention, and analyzed using frequency distribution. Results revealed significant improvements in knowledge: prior to education, 53% of respondents demonstrated good knowledge, 44.1% adequate knowledge, and 2.9% poor knowledge. Following the intervention, 93.5% exhibited good knowledge, 6.5% adequate knowledge, and 0% poor knowledge—representing an increase of 31 respondents in the good knowledge category. The educational program was highly effective in enhancing students’ understanding of T2DM prevention. This improvement provides a vital foundation for fostering preventive health behaviors among future nutritionists, who will serve as health promoters in their communities. The findings offer implications for curriculum development, community health education initiatives, and long-term behavioral change strategies.

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