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INDONESIA
Jurnal Indonesia Sosial Sains
Published by CV. Publikasi Indonesia
ISSN : 27236595     EISSN : 27236692     DOI : 10.36418
Core Subject : Economy, Humanities, Science, Social,
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 2,486 Documents
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The Effectiveness of Arbitration as A Commercial Dispute Resolution Solution in Indonesia Ananda Sujati; Joni Yusufa; Dede Hermawan; Pradita Wuri Safitri; Happy Yulia Anggraeni; Praniko Imam Sagita
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1612

Abstract

Despite being regulated in Law Number 30 Year 1999, the effectiveness of arbitration in Indonesia still faces various challenges, such as lack of public understanding, high costs for small businesses, and limited arbitration infrastructure in the regions. Therefore, there is a need to evaluate and strengthen the role of arbitration to ensure that this mechanism can be a quick, fair solution and support business sustainability in Indonesia. The purpose of this study is to assess the extent to which arbitration has been able to be an effective solution in resolving commercial disputes in Indonesia, identify factors that influence its success, and provide recommendations to increase its efficiency and trustworthiness as a fair and speedy dispute resolution alternative. This research uses a descriptive method with a qualitative approach to describe phenomena systematically and accurately. Data was collected through documentation techniques, analyzing various relevant documents such as reports, archives, or articles. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing validated through triangulation. The results showed that arbitration is an effective commercial dispute resolution mechanism in Indonesia because it offers a fast process, affordable costs, and a final and binding award. Its advantages include flexibility, confidentiality, and international recognition through the New York Convention. However, its optimization requires strengthening regulations and education to overcome challenges such as the lack of understanding of business actors and inconsistencies in the application of the law.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i4.1613

Abstract

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.
The Role and Position of The Philosophy of Mathematics in Mathematics Learning in The Merdeka Curriculum According to Paul Ernest's Concept of "The Philosophy of Mathematics” Rachel Angeline
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1614

Abstract

The Philosophy of Mathematics holds a significant yet underexplored role in shaping mathematics education, particularly within Indonesia’s Merdeka Curriculum. Rooted in the principles of autonomy, critical thinking, and creativity, the curriculum provides a framework for integrating philosophical perspectives to enhance student engagement and understanding. This study critically examines the application of Paul Ernest’s social constructivist philosophy in mathematics learning, focusing on its theoretical implications and practical integration in classroom practices. Using a qualitative critical review approach, this research analyzes curriculum guidelines, academic literature, and empirical studies. The thematic analysis highlights the alignment between the Merdeka Curriculum’s principles and Ernest’s emphasis on collaborative learning and contextualized problem-solving. Interviews with educators reveal both challenges and opportunities in fostering a philosophical mindset, such as the need for teacher training and the potential for deeper conceptual understanding through reflective learning. The findings demonstrate that integrating the Philosophy of Mathematics enriches the teaching process by promoting critical thinking and connecting mathematical concepts to real-world applications. However, challenges such as limited teacher preparedness and systemic constraints need to be addressed. This study concludes by emphasizing the transformative potential of philosophy in mathematics education, advocating for a more intentional incorporation of philosophical principles to prepare reflective and competent learners.
Effectiveness of Implementation Teams in Enforcing Minimum Service Standards Policies in Provinces and Regencies/Cities Across Papua Lutfi Firmansyah
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1615

Abstract

Basic mandatory affairs or better known as Minimum Service Standards are the Government's efforts in realizing community welfare through service indicators that have been determined through policy regulations, namely Education, Health, Public Works, Public Housing, Trantibumlinmas and Social. However, there are still problems in the implementation of the policy because the policy implementing actors are still not optimal in the implementation of coordination which should be represented in the SPM implementation team which is legalized through a Regional Head Decree. Tanah Papua is an object of discussion in the effectiveness of the coordination team because there are still many provinces and districts/cities that have not formed SPM implementation teams, which can be a potential problem in implementing SPM in Tanah Papua. Transaction cost theory analysis is the basis of the research, supported by opinions from Provincial and District/City stakeholders according to factual conditions in Papua. The result of this policy paper is that a strong coordination commitment and reduced sectoral ego will optimally reduce transaction costs in SPM implementation, although transaction costs in coordination cannot be eliminated but can be reduced. The policy recommendations in this paper are that Regional Heads, Deputy Regional Heads and Regional Secretaries as well as Heads of Regional Apparatus Organizations who are members of the SPM implementation team in Papua can formulate SPM policies for the people in their areas.
Analysis of Changes in Rural and Urban Land and Building Tax Rates in DKI Jakarta in 2024 from the Perspective of the Principle of Equity Azka Tsaqif Ar Raiyan; Chealsee Neobing; Khalisha Naila Gunawan; Sherine Ollivia Augustin
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1616

Abstract

The changes in the Rural and Urban Land and Building Tax (PBB-P2) rates in DKI Jakarta for 2024 raise questions about their fairness and alignment with the principles of equity, especially considering the significant socio-economic disparities within the region. This study aims to analyze the impact of the 2024 PBB-P2 rate changes in DKI Jakarta, focusing on their compliance with the principles of equity in taxation, and to assess how these changes affect different social groups. The research approach uses a descriptive qualitative method with secondary data analysis of the latest regulations and data related to PBB-P2 rates. The results show that these tariff changes attempt to reflect the principles of vertical and horizontal equity, although there are challenges in their implementation, such as the gap between the value of the tax object and the taxpayer's ability to pay. This study provides policy recommendations to optimize the principle of equity in the application of PBB-P2 tariffs, so as to increase public confidence in the tax system in DKI Jakarta.
The Strategic Role of Expatriates in International Human Resource Management on Factors Affecting Global Assignment Success and Failure Muhammad Rafi Rihansyah; Gadis Nofenti; Didin Hikmah Perkasa
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1617

Abstract

In the era of globalization, the role of expatriates in International Human Resource Management (IHRM) has become increasingly important, especially for multinational companies operating in various countries. Expatriates not only act as liaisons between headquarters and overseas branches, but also act as agents of change, knowledge transfer, and local network development. However, successful expatriate assignments are not always guaranteed. Challenges such as cultural adaptation, family support, expectation management, and lack of support from the company are often the deciding factors between assignment success and failure. The purpose of this study is to analyze the factors that influence expatriates' success and failure in global assignments. The research method used is library research, by reviewing relevant literature related to the role of expatriates, success, and challenges of global assignments. The results show that expatriate success is influenced by cultural adaptation readiness, family support, training provided, and continuous company support. Conversely, failures often occur due to lack of training, adaptation issues, and poor expectation management. In addition, repatriation management also plays an important role in ensuring expatriates continue to contribute after returning home.
Civil Law Review of Business Contracts in Business Activities Ratna Dewi; Harry Yusuf Adegdaha Laksana; Ahmad Beny Rias; Adam Damili; Achmad Faried
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1618

Abstract

This research addresses the legal framework of business contracts under the Civil Code, focusing on the effectiveness of such contracts in business activities and the consequences of defaults by parties involved. The urgency of this study arises from the increasing complexity and frequency of legal disputes in business transactions, particularly regarding contract breaches. The primary objective is to analyze the legal effectiveness of the Civil Code in resolving defaults and protecting the rights of the involved parties, as well as to evaluate its role in enhancing legal certainty and business trust. The research employs a qualitative descriptive methodology, utilizing document analysis to assess relevant legal provisions and case studies. The findings reveal that the Civil Code provides clear guidelines for the interpretation of contracts, ensuring legal certainty and protection for parties. However, challenges such as cost and time limitations in dispute resolution are evident. In conclusion, the Civil Code plays a crucial role in business contract enforcement, although improvements in flexibility and efficiency are recommended to further support business growth and legal fairness.
Supporting Resources for the Successful Implementation of the Curriculum Achmad Lutfi Affandi
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1619

Abstract

Education is pivotal in shaping a resilient and capable younger generation; however, many schools face challenges in effectively implementing their curricula due to insufficient support resources. The purpose of this study is to determine the resources that support the successful implementation of the curriculum. The method used by the researcher is library research in the form of references from various sources on the internet. Curriculum implementation support resources are an important aspect that must be considered in curriculum implementation efforts in schools. Effective curriculum implementation requires support and careful preparation, including adequate support resources. Some of the resources that support curriculum implementation include teaching materials, information and communication technology, facilities and infrastructure, and quality human resources. This can facilitate an effective learning process, and help teachers and students carry out a more effective and enjoyable learning process. Improve the quality of learning, help teachers present subject matter in a more interesting and innovative way so that students are more interested and eager to learn. Improve efficiency and productivity, help the learning process run more efficiently and productively so that the time and energy of students and teachers can be maximized. Supports curriculum development, can facilitate the process of curriculum development and preparation so that the curriculum can be better structured and in accordance with the needs of students and society.
Psychological Well- Being of Healthcare Workers During The COVID-19 Pandemic Novi Elisadevi; Taufik Kasturi; Setia Asyanti; Teraika Sri Sulastri
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1620

Abstract

The purpose of this study was to determine the description of the psychological well-being of health workers during the co-19 pandemic, and to find out the factors that can influence it. The informants in this study totaled 6 people. Informants were selected based on the 42-item Ryff psychological well-being scale score that had previously been distributed in advance, and could reach 96 health worker respondents. Of the 96 respondents, 6 subjects were selected based on their level of psychological well-being, namely 3 subjects with high psychological well-being, and 3 subjects with low psychological well-being. The research was conducted using a qualitative method with a phenomenological approach. Interviews were conducted using an interview guide prepared by the researcher. Data analysis was conducted using interpretative phenomenological analysis. From the results of the analysis, it was found that the psychological well-being of health workers during the Covid-19 pandemic can be influenced by the social support received, the way the subject overcomes the problems faced, and the gratitude he has for his life.
Digital Transformation and Sustainability in Export Financing: A Case Study of The Indonesia Eximbank (LPEI) Indah Salsa Noviyanti
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1621

Abstract

The background of this research is the importance of understanding the role of the Indonesian Export Financing Agency (LPEI) in supporting national economic growth, especially through sustainable and innovative export financing. Digital transformation and the adoption of sustainability (ESG) principles are both challenges and opportunities for LPEI to improve Indonesia's competitiveness in the global market. This study aims to analyze the strategy and implementation of export financing by LPEI, focusing on risk management, the effectiveness of digital transformation, and the adoption of a sustainability framework. The research uses a qualitative descriptive method with data obtained through observation, literature study, and interviews with relevant parties at LPEI. The results show that LPEI has successfully adopted digital technology to improve operational efficiency, such as the use of digital financing platforms and technology-based risk management systems. In addition, the green financing program initiated by LPEI supports environmentally friendly projects, in line with global sustainability trends. However, the research also found challenges such as limited human resources and regulatory barriers in implementing this transformation. The conclusion of this study confirms that LPEI plays a strategic role in supporting Indonesia's export growth, but internal capacity strengthening and cross-sector collaboration are needed to maximize its impact.

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