cover
Contact Name
Rokibullah
Contact Email
jurnalindonesiasosialsains@gmail.com
Phone
+6285797454195
Journal Mail Official
jurnalindonesiasosialsains@gmail.com
Editorial Address
Greendland Sendang Residence Blok H.1 Sendang, Kec. Sumber, Kab. Cirebon , Cirebon, Provinsi Jawa Barat
Location
Kab. cirebon,
Jawa barat
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 2,696 Documents
Fraud Risk Management in Life Insurance: Challenges and Control Strategies in the Digital Age Daimah; Siti Ainul Kholipah
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2460

Abstract

The development of digital technology has driven significant transformations in the life insurance industry, especially in the process of marketing, policy administration, and claims management. Digitalization provides operational efficiency and ease of service, but at the same time increases the complexity of the risk of life insurance fraud. Fraud is no longer limited to conventional practices, but is thriving in the form of digital data manipulation, identity forgery, and collusion that exploits the weaknesses of technological systems. This condition makes fraud risk management a strategic issue that needs to be studied in depth, especially in the context of life insurance in the digital era. This research aims to analyze the challenges of fraud in life insurance and identify risk control strategies implemented in the digital era. This study used a qualitative approach with a case study design. Data was collected through in-depth interviews with management, questionnaires open to licensed employees, and observations of operational processes and internal control systems. The results of the discussion show that digitalization improves service efficiency, but also widens the gap in fraud risk if it is not balanced with adequate control. The main challenges identified include limited human resource competencies, the lack of optimal use of data-based fraud detection technology, and weak internal control culture. The findings of the study also show that there is a gap in perception between management and operational employees regarding the level of fraud risk. The conclusion of this study confirms that life insurance fraud risk management in the digital era requires an integrated approach between technology, governance, and human resource development. Strengthening the internal control system and implementing digital-based preventive strategies are key to mitigating fraud risks in a sustainable manner.
The Problem of Religious Tolerance in Indonesia from the Perspective of Human Rights Based on Law Number 39 of 1999 Rexa Ridho Pradipta; Ika Ariani Kartini
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2463

Abstract

Indonesia, as a nation with high religious diversity, faces persistent challenges in guaranteeing freedom of religion, particularly regarding permits for constructing houses of worship. Although Article 22 of Law No. 39 of 1999 on Human Rights explicitly protects this fundamental right, the Joint Regulation of Two Ministers No. 9 and 8 of 2006 which requires user lists, community support, and recommendations from the Religious Harmony Forum (FKUB) has frequently become an instrument of bureaucratic discrimination against minority religious groups. Monitoring data from SETARA Institute and the National Commission on Human Rights record hundreds of cases of worship disruption, church sealing, and rejection of building permits between 2007 and 2023, indicating a persistent gap between constitutional norms and field practice. This study employed a normative juridical method with statute and literature approaches, analyzing legislation related to house of worship permits and their relation to human rights protection in Indonesia. The findings show that obstacles are not merely administrative but also stem from social resistance, narrow majority-minority interpretations, weak local policy implementation, and inconsistent law enforcement, which together constitute violations of the right to religious freedom, the right to security, and the right to protection from discrimination as guaranteed by Law No. 39/1999. Case patterns such as GKI Yasmin Bogor and various church disputes in Cilegon and Tanjung Balai Karimun reveal how community support requirements are often manipulated as a "veto tool." The study recommends reinterpreting or revising the Joint Ministerial Regulation, strengthening consistent human rights-based law enforcement, positioning FKUB as a neutral facilitator, and investing in tolerance education to bridge formal and substantive religious tolerance in Indonesia.
Adaptive Layered Buying Strategy Using Mode and Standard Deviation of Daily Price Range: Evidence from BBRI Indonesia Stock Market Cevi Herdian; Rama Pramasandy
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2467

Abstract

The Indonesian stock market exhibits substantial price volatility, making fixed-interval averaging strategies less effective under changing market conditions. This study proposes an adaptive averaging strategy based on the historical distribution of daily price ranges. Daily open, high, low, and close (OHLC) price data for Bank Rakyat Indonesia (BBRI), covering the period from November 2003 to July 2026 and comprising 5,602 observations, were analyzed. The adaptive buying interval was estimated using the mode of non-zero daily price ranges combined with two standard deviations. The resulting interval was then used to construct a layered buying strategy with exponential position sizing. Simulation results indicated that the proposed strategy substantially reduced the average acquisition cost while maintaining manageable capital requirements. Under a seven-level buying strategy, total capital deployment reached IDR 23.68 million, assuming purchases began in January 2025. Furthermore, the simulated portfolio generated a positive unrealized return of 59.28% under the historical price scenario. These findings suggest that statistical measures of price volatility provide a practical basis for determining adaptive averaging intervals in long-term equity investment. The proposed framework offers a simple yet robust alternative to conventional fixed-interval averaging strategies.
The Effect of Capital Structure and Profitability on Firm Value, Moderated by Liquidity, Among F&B Companies Listed on the Indonesian Stock Exchange from 2020 To 2024 M Farda Najih Arifani; Dian Purnomo Jati; Rini Dwiyani Hadiwidjaja
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2489

Abstract

This research examines the effect of capital structure and profitability on firm value, with liquidity as a moderating variable, among food and beverage (F&B) manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by inconsistent findings in previous studies and the unique financial conditions faced by the F&B sector following the COVID-19 pandemic, including supply chain disruptions, inflationary pressures, and changing consumer behavior. A quantitative approach was employed using secondary data from annual reports, 208 panel observations were analyzed through panel data regression and Moderated Regression Analysis (MRA), with model selection via Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that capital structure has a significant negative effect on firm value, indicating that excessive leverage reduces market valuation. Profitability also demonstrates a significant negative effect on firm value, reflecting investor concerns regarding earnings sustainability during post-pandemic recovery. Liquidity has a significant negative direct effect on firm value, suggesting that excessive current assets may be perceived as inefficient resource utilization. However, liquidity significantly strengthens the relationship between capital structure and firm value, as well as between profitability and firm value, confirming its strategic moderating role in translating financial decisions into market value. This study contributes to corporate finance literature by providing empirical evidence on the moderating role of liquidity in the Indonesian F&B industry during the post-pandemic period and offers practical implications for managers and investors in optimizing financial policies.
Analysis of the Impact of Taxation on Affiliate Earnings in the Shopee Affiliate Program Awalia Fitriyani; Sukemi Kamto Sudibyo; Edy Siswanto
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2521

Abstract

This research aims to analyze the effect of tax knowledge and tax regulation implementation on the net income of affiliators in the Shopee Affiliate Program, with affiliator motivation examined as a mediating variable. Income earned through affiliate marketing activities is classified as an object of Income Tax (PPh) Article 21 in Indonesia, yet many affiliators still lack adequate understanding of their tax obligations, creating a gap this study seeks to address. This quantitative associative-causal study used an online five-point Likert-scale questionnaire distributed via Google Form to 100 Shopee affiliators with active NPWP, minimum three months of activity, and prior taxable commission receipts. Data were analyzed using SEM-PLS, evaluating both measurement and structural models. The results show that tax knowledge and tax regulation implementation each have a positive and significant effect on affiliator net income. Tax regulation implementation also has a positive and significant effect on affiliator motivation, whereas tax knowledge does not significantly affect motivation. Motivation itself has a positive and significant effect on income and is shown to mediate the effect of tax regulation implementation on income, but does not mediate the effect of tax knowledge on income. These findings indicate that clear, well-socialized tax regulation together with strengthened affiliator motivation are key factors in improving affiliator income, while tax knowledge plays a more direct, technical role in income management rather than a motivational one.
Shaping Professional Identity and Integrating Islamic Values in English Language Teaching: Evidence from a Pesantren Context Mohammad Rosi Ilham; Bradhiansyah Tri Suryanto
Jurnal Indonesia Sosial Sains Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i8.2523

Abstract

The professional identity of English teachers in Islamic educational contexts remains underexplored, particularly in Pesantren-based schools where academic education integrates with religious and moral development. English teachers in these settings face potential tensions between global language education and local cultural-religious values, yet limited attention has been given to how institutional, cultural-religious, and personal factors jointly shape their professional identity and how this identity is enacted through pedagogical decisions. This research investigates the factors shaping the professional identity of high school English teachers at Pondok Pesantren Nurul Jadid and examines how they balance English instruction with Islamic educational values. Employing a qualitative multiple case study design, the study involved six English teachers from three educational institutions within the Pesantren. Data were collected through semi-structured interviews, classroom observations, post-observation interviews, and document analysis, and were analyzed using thematic analysis. The findings show that teachers' professional identity is shaped through the interaction of institutional expectations, cultural-religious values, and personal beliefs, with teachers perceiving their roles as both language instructors and moral educators. Teachers balanced English instruction with Islamic values by integrating these values into classroom interaction, adapting materials to the Pesantren context, and embedding them across lesson planning, implementation, assessment, and reflection, while maintaining English as the primary instructional objective. This study contributes empirical evidence from the Pesantren context, demonstrating that professional identity in faith-based settings is reflected in teachers' pedagogical decisions, with implications for teacher development programs and further research across similar educational contexts.

Filter by Year

2020 2026


Filter By Issues
All Issue Vol. 7 No. 8 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 7 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 6 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 5 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 4 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 3 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 2 (2026): Jurnal Indonesia Sosial Sains Vol. 7 No. 1 (2026): Jurnal Indonesia Sosial Sains Vol. 6 No. 12 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 11 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 9 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 8 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 6 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 5 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 3 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains Vol. 5 No. 12 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 09 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 06 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 05 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 04 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 03 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Sains Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 11 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 10 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 09 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 08 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 07 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 06 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 05 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 04 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 03 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 02 (2023): Jurnal Indonesia Sosial Sains Vol. 4 No. 01 (2023): Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 11 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 10 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 09 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 08 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 07 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 06 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 05 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 04 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 03 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 02 (2022): Jurnal Indonesia Sosial Sains Vol. 3 No. 01 (2022): Jurnal Indonesia Sosial Sains Vol. 2 No. 12 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 11 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 10 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 09 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 08 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 06 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 05 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 04 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 03 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 02 (2021): Jurnal Indonesia Sosial Sains Vol. 2 No. 01 (2021): Jurnal Indonesia Sosial Sains Vol. 1 No. 05 (2020): Jurnal Indonesia Sosial Sains Vol. 1 No. 04 (2020): Jurnal Indonesia Sosial Sains Vol. 1 No. 03 (2020): Jurnal Indonesia Sosial Sains Vol. 1 No. 02 (2020): Jurnal Indonesia Sosial Sains Vol. 1 No. 01 (2020): Jurnal Indonesia Sosial Sains More Issue