Jurnal Indonesia Sosial Sains
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.
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Analysis of Prabowo's Speech in the Dynamics of the 12 Percent VAT Policy
Ayyubi Kholid Saifullah;
Nani Nurani Muskin
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1605
The 12 percent Value Added Tax (VAT) policy announced by President Prabowo in his speech on December 31, 2024, represents a strategic issue reflecting the government’s commitment to fostering economic justice. This study aims to analyze the deliberative rhetoric employed by President Prabowo to rationalize the VAT policy, particularly regarding its alignment with the interests of the lower-income population. The research utilizes a qualitative scientific approach (Moleong, 2021), with Aristotle’s rhetorical theory as the analytical framework. Deliberative rhetoric, which focuses on future-oriented persuasion to encourage specific actions or avoid them, is applied to understand the communication strategies used in the speech. The findings reveal that President Prabowo effectively integrates the rhetorical elements of ethos, pathos, and logos to build public trust, mitigate resistance, and promote an equitable policy. The VAT policy is targeted at luxury goods and services, while essential goods remain tax-free. This approach underscores the government’s prioritization of the lower-income population and its positive impact on income redistribution through fiscal policy. Further analysis demonstrates that the deliberative rhetoric used has the potential to create positive public perceptions of the policy, provided its implementation is consistent and transparent. This study contributes to the discourse on political rhetoric and fiscal policy by highlighting the importance of strategic communication in garnering public support for government initiatives
The Influence of Store Location, Brand Image, and Service Quality on Purchase Decisions
Syamtya Maharika Laurensya;
Wahna Widhianingrum;
Eka Destriyanto Pristi Ayuningtyas
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1609
UMKM are the spearhead of a country's economy. Reyogfoody is one of the UMKM in Ponorogo City that provides a variety of food menus that are popular with young people by implementing a takeaway service system to improve service quality. However, with the limitation of employees that are not proportional to the number of orders, this causes problems with service quality, namely the wrong orders made. This study aims to analyze the influence of the location of the store, brand image and service quality on consumer purchase decisions in UMKM Reogfoody. This study implements a quantitative approach with a random sampling technique with a total of 96 respondents. The data collection technique used was in the form of a questionnaire which was then tested with multiple linear regression. The results of this study show that brand image and service quality have a positive and significant effect on purchase decisions. Meanwhile, the location of the store does not have a positive and significant influence.
The Effect of Company Size, Solvency and Profitability on Audit Opinions Related to Going Concern in Energy Subsector Manufacturing Companies
Muhammad Maftuh Dzikri
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1613
This study aims to analyze and determine the effect of company size, solvency, and profitability on the issuance of going concern audit opinions. The population of this research includes companies in the energy sub-sector manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2021. Using a purposive sampling method, 50 companies were selected as the sample. Secondary data was collected from the official IDX website and each company's website. Data analysis was conducted using statistical methods to examine the relationship between the variables studied. The findings indicate that company size has a positive and significant influence on going concern audit opinions, suggesting that larger companies are perceived to have stronger business continuity prospects. In contrast, solvency and profitability were found to negatively influence the issuance of going concern audit opinions. High levels of debt and low profitability signal financial instability, thereby increasing the auditors' concerns about the company’s future viability. These results highlight the importance for companies to manage their financial health carefully to avoid receiving adverse audit opinions regarding their going concern status. This research contributes to the literature on audit opinion determinants and provides practical insights for company management, auditors, and stakeholders regarding financial strategy and risk management to sustain business operations.
Ambidextrous Organizational Culture and Psychological Safety: Encourage Innovative Work Behavior of Higher Education Lecturers in Indonesia
Rezky Nurul Fatihah;
Arum Etikariena
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1644
Rapid global change requires organizations, including universities, to innovate in producing new ideas and adapting to a dynamic environment. Lecturer innovation in research, community service, and learning methods is the key to increasing competitiveness and will produce skilled lecturers. Lecturers are crucial in encouraging innovative behavior that supports academic and research progress. This research explores the influence of ambidextrous culture as an environmental factor on lecturers' innovative work behavior, with psychological safety as a mediating variable. This research uses a quantitative approach with a cross-sectional research design. The number of participants in this research was 107 PTN lecturers in Indonesia using a sampling technique, namely convenience sampling. Hypothesis testing using SPSS version 27 software with Hayes' process model 4. The results of the study found that ambidextrous organizational culture has a positive and significant influence on innovative work behavior with results (β = 0.702, p < 0.001), but the mediating role psychological safety does not play a role in the indirect relationship between ambidextrous organizational culture on innovative work behavior and results (β=0.088, p > 0.153) with the confidence interval value (95% CI) (LL=-0.033, UL=0.209) including zero, indicating that this mediation effect is not proven.
Creditors and Debtors' Approval of the Transfer of Receivables (Cessie) is Reviewed in accordance with Law Number 10 of 1998 concerning Banking
Fikram Ikbal;
Rusdin Alauddin;
Suwarti
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1647
This study discusses the transfer of receivables or cessies regulated in Article 613 of the Civil Code, focusing on the implementation and legal consequences in credit agreements in Indonesia. Cessie is the transfer of receivables from the old creditor to the new creditor, which must be done through an authentic deed or a deed under hand, and accompanied by a notice to the debtor to have a valid legal effect. Although regulated in the Civil Code, cessie practices are not always strictly regulated, and can cause legal conflicts if not carried out according to procedures. This study aims to explore the implementation of cessie in the banking sector, as well as the legal impact arising from the transfer of receivables on the rights and obligations of debtors and creditors. The results of the study show that the legal transfer of receivables can only be done if it is in accordance with applicable regulations and the debtor is given a notice or written consent regarding the transfer. The study also suggests the need for further arrangements regarding cessies to ensure legal protection for all parties involved in the transaction.
Accountability of Governance and Sustainable Development Goals (SDGs) on Economic Growth in Village Fund Management According to the Perspective of Islamic Economics
Kharisma Nurul Fadhilah;
Tulus Suryanto;
Ahmad Hazas Syarif
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1665
The purpose of this research is to investigate responsibility in the management of village funds from an Islamic viewpoint., covering the phases of preparation and execution, administrative record-keeping, and answerability reporting. This analysis aims to utilizes a qualitative descriptive approach approach using a case study method conducted in Sinar Rejeki Village, Jati Agung District, South Lampung Regency. The results suggest that the duty of overseeing village financial resources in Sinar Rejeki Village aligns with the regulations According to the Regulation of the Minister of Home Affairs No. 114 of 2014 and adheres to applicable Sharia principles. Therefore, based on egulation No 113 of 2014 from the Minister of Home Affairs, the Management of village funds planning in Sinar Rejeki Village is considered transparent and promotes active community participation.
The Role of Driving Teachers in Developing Differentiated Learning Strategies And Social-Emotional Competencies in Integrated Social Studies Subjects
Herti Girsang;
Corry Corry;
Ease Arent
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1676
The evolving landscape of education demands innovative teaching practices, with Guru Penggerak playing a pivotal role in implementing differentiated learning strategies and fostering students’ social-emotional competencies, particularly in Integrated Social Studies. This study aims to explore how Guru Penggerak contributes to creating inclusive and adaptive learning environments that respond to students' diverse characteristics while supporting their emotional and interpersonal development. A qualitative research design was employed, using document analysis from academic journals, official reports, and relevant literature to identify key practices, enabling factors, and barriers encountered in the field. The findings reveal that the success of differentiated instruction is largely influenced by the teacher's ability to recognize and respond to varied learning styles. Approximately 70% of students reported increased motivation when instructional strategies aligned with their individual preferences. Additionally, structured efforts to build social-emotional competencies resulted in enhanced student well-being, classroom harmony, and increased engagement. These findings highlight the importance of empowering teachers through continuous professional development to strengthen their pedagogical and socio-emotional facilitation skills. The study provides valuable insights for educational stakeholders to support Guru Penggerak programs and reinforce the integration of differentiated learning and emotional intelligence in curriculum implementation.
Penguatan Identitas Komunitas Waria Dan Gay (Wargas) Melalui Kegiatan Sosial Di Masyarakat Kota Singaraja
Kadek Nanda Weda Darmayanti;
Luh Putu Sendratari;
Muhammad Idris
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1681
This study aims to find out the factors behind the Wargas community strengthening their identity; forms of social activities carried out by the Wargas community; and to find out the aspects of strengthening the identity of the Wargas community that can be used as a learning resource. This study uses a type of descriptive research with a qualitative method. The data collection methods applied are interviews, observations, and document studies. Primary and secondary data are used as data sources. Triangulation of sources and methods is used to check the validity of the data. The interactive analysis technique of Miles and Huberman is used as a data analysis technique. The findings of this study are in the form of factors that are behind the community of Wargas to strengthen identity, namely the context between groups, in-group attractiveness, personal beliefs, and depersonalization. The social activities carried out by the Wargas community are HIV/AIDS prevention activities, caring activities for others, special English learning places, and environmental care activities. The source of teaching materials used is PowerPoint, a problem-based learning method related to gender deviation material. This research helps increase social understanding and increase inclusivity and tolerance.
ANALYSIS OF INDONESIA'S GOOD NEIGHBOR POLICY TOWARDS INCREASING THE INTENSITY OF INTRA SOUTHEAST ASIA FOREIGN TRADE
Faridatuz Zahro Dhiyaul Auliyah;
Intan Kinanthi Damarin Tyas;
Khoirul Amin
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1682
The Good Neighbor Policy was initiated by the 4th President Abdurrahman Wahid during his tenure as President of Indonesia from 1999 to 2001 and recognized as a formal strategy by President Joko Widodo in 2014. Through the regional trade theory of Good Neighbor Policy, its participation in the ASEAN Free Trade Area (AFTA) encouraged the elimination of tariffs among ASEAN members. While in the Asia-Pacific Economic Cooperation (APEC) it focused on liberalizing trade, investment, and strengthening regional connectivity. Furthermore, the Regional Comprehensive Economic Partnership (RCEP) can expand market access and supply chain integration. Through Foreign Policy theory, it provides a systematic analytical framework to understand how Indonesia's Good Neighbor Policy contributes to increased foreign trade. By analyzing inputs, processes, and outputs, this research can identify factors that influence the success of the policy in improving trade relations with neighboring countries. Therefore, this study aims to analyze more deeply about Indonesia's use of Good Neighbor Policy (GNP) in strengthening trade and economic relations with ASEAN countries, creating regional stability and growth and increasing economic benefits. This research uses a qualitative approach analytical descriptive method through literature study.
Implementation of Reproductive Services With Assistance
Arief Santoso;
Sutarno Sutarno;
Budi Pramono
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia
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DOI: 10.59141/jiss.v6i4.1684
Problems for infertile couples are currently being answered with the advancement of Assisted Reproductive Technology (ART) which is experiencing a leap of innovation in medical science for handling infertility problems and reproductive challenges. assisted reproduction in Indonesia. This research is normative legal research with statutory, conceptual and comparative approaches. This research also highlights the role of health institutions, practitioners and policy makers in ensuring equitable provision of ART services while respecting cultural and religious values. The research results show that although Indonesia has basic regulations, further improvements are needed to adapt to advances in ART technology and community needs. The lack of harmonization of regulations between countries has led to legal uncertainty regarding the status of children resulting from assisted reproduction, especially in cross-country cases.