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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 2,510 Documents
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Application of Substantive and Formal Legal Rules Related to Approval to Avoid Double Taxation as an Effort to Maximize Tax Revenue Damayanti, Ratih
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1548

Abstract

Tax revenue is the main source of state revenue, but disputes often arise related to the application of Double Taxation Avoidance Agreements (DTAs). These disputes generally revolve around the fulfillment of administrative requirements, especially the inclusion of a Domicile Certificate (SKD). This research aims to analyze the application of material and formal legal principles in two Tax Court decisions, namely PUT-001293.35/2020/PP/MXVIIIA Year 2022 and PUT-004868.13/2021/PP/MXIIIB Year 2022, as well as the implications for legal certainty and taxpayer protection. The research uses normative juridical method with statutory, case, and conceptual approaches. Data is obtained from literature studies in the form of laws and regulations and legal doctrines. The results show that decisions that prioritize material legal principles provide substantive justice but have the potential to weaken the application of tax regulations. Conversely, decisions that prioritize formal legal principles provide legal certainty by emphasizing the importance of fulfilling administrative requirements. The conclusion of this research emphasizes the need for a balance between substantive justice and legal certainty in the application of P3B. Implementing regulations, such as PER-25/PJ/2018, are important instruments to ensure P3B is used appropriately and prevent misuse, thus supporting the optimization of tax revenue
Local Wisdom in Mepum Sadimop Fairy Tale of Ketengban Tribe, Pegunungan Bintang Regency, Papua Meku, Andir; Harjito, Harjito; Umaya, Nazla Maharani
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1556

Abstract

Local wisdom represents unique knowledge and practices held by specific communities, passed down through generations. This study explores the local wisdom in the Mepum Sadimop fairy tale of the Ketengban Tribe in Pegunungan Bintang Regency, Papua. Using a qualitative phenomenological approach, this descriptive research employs interviews, data grouping, and translation to analyze cultural phenomena. Findings reveal that the Mepum Sadimop fairy tale encapsulates local knowledge (e.g., tools, materials, and natural resources), cultural values (e.g., kinship, cooperation, and honesty), and traditional practices (e.g., stone-burning ceremonies and the use of Balapu attire). These elements embody the tribe's identity, social norms, and survival strategies. This study not only preserves the oral tradition but also underscores its relevance in promoting cultural education and sustainable community development. By documenting these traditions, this research contributes to safeguarding intangible cultural heritage and inspires further interdisciplinary studies on indigenous knowledge system.
The Role of Effective Communication Training to Improve Skills and Productivity by the Sikka Regency Manpower and Transmigration Service Silvesta, Yosefina Pausta; Mustafa, Intan; Sedu, Viktor Ariestyan
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1558

Abstract

Effective communication is crucial in enhancing skills and productivity in various sectors, including community and organizational development. Conflicts often arise in daily interactions, and effective communication plays a pivotal role in identifying and resolving these issues constructively. This research aims to describe the activities carried out during training organized by the Sikka Regency Manpower and Transmigration Service at the Karya Ilahi Foundation and Avco Dai Adaesa Bola Processing to find out the role of effective communication in improving skills and productivity at the Karya Ilahi Foundation. Researchers used descriptive qualitative research methods. Data collection techniques use observation and documentation. The results show that with effective communication, conflicts can be identified and resolved in a constructive way. Interesting during the training at the divine work foundation: This training provides a number of materials about dealing with children with special needs, so that teachers and employees are better prepared to deal with various situations in the school environment. Providing this training helps the community to better utilize local resources such as coconut which can be processed with various types, one of which is VCO.
Analysis of Traditional Elements in Traditional Woven Fabrics Using the ATUMICS Method : Case Study: Sidan Woven Fabric by the Endo Segadok Weaving Group in Menua Sadap Village Ariseftia, Ega; Azzahra, Alifiansi Nurul Fatimah; Ciptandi, Fajar
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1564

Abstract

Knowing about the elements of traditional elements is essential because it can inspire modern design, allowing for innovation while respecting cultural roots. One of the traditional Indonesian woven fabrics that has the potential to be developed and the elements of tradition are known is the Sidan Weaving fabric. Sidan weaving is one of the products made by the indigenous people of the Dayak Iban tribe who come from Kapuas Hulu Regency, West Kalimantan Province. Therefore, the analysis of traditional elements in Sidan woven fabrics of the Endo Segadok weaving group in Menua Sadap Village was carried out to find out a more thorough understanding of Sidan woven fabric products, both in terms of visuals and meanings, so that every detail can be interpreted as part of a valuable cultural heritage and know the potential that can be developed. Data collection was carried out using observation, interview, and literature study methods, then analysis was carried out using the ATOMICS method. The results of the study stated that the results of the analysis of Sidan woven fabrics using the ATUMICS method showed that starting from the production process as a whole, it maintained and revived cultural traditions that had been passed down from generation to generation.  Each element of the traditional element not only reflects aesthetics, but also contains a deep symbolic meaning related to the customs, beliefs, and cultural values of the local people.
Analysis of Self-Efficacy and Mental Toughness on Peak Performance in U-16 Football Athletes of Koni, Bekasi City Hutomo, Angelina
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1566

Abstract

This research explores the influence of self-efficacy and mental toughness on the peak performance of U-16 football athletes from KONI Bekasi City. The research addresses the problem of inconsistent performance among young athletes, often attributed to a lack of psychological readiness, such as confidence and resilience. The objective of this study is to examine the extent to which these psychological factors contribute to peak performance. Using a quantitative research method, data were collected from 21 athletes aged 12–16 years through Likert-scale instruments tailored to measure self-efficacy, mental toughness, and peak performance. The results reveal significant positive correlations: self-efficacy influences peak performance with a correlation of r = 0.943, while mental toughness has a correlation of r = 0.940. Together, these factors explain 97% of the variance in peak performance (r = 0.985). This research highlights the critical role of self-efficacy and mental toughness in optimizing athletic performance, emphasizing the need for early psychological development in athletes. The findings provide valuable insights for coaches and sports institutions to design training programs that enhance both mental and physical preparation.
A Systematic Literature Review: Business Feasibility Analysis Using Net Present Value (NPV) and Internal Rate of Return (IRR) Methods in the Automotive Industry Pranoto, Adi; Hermawan, Hery; Albart, Nicko
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1577

Abstract

This research evaluates business feasibility in the manufacturing sector using the Net Present Value (NPV) and Internal Rate of Return (IRR) methods. Both of these methods are financial analysis tools that play an important role in making investment decisions, especially in projects that require large capital investments and face market uncertainty. The NPV method assesses the potential profit of a project based on the time value of money, while the IRR identifies the minimum rate of return required for the investment to be viable. This study uses the Systematic Literature Review (SLR) approach to compile and analyze various studies that discuss the application of NPV and IRR in the manufacturing industry. By comprehensively understanding the application of these two methods, it is hoped that manufacturing companies can conduct more accurate investment assessments and maximize the sustainability of business projects.
The Relationship Between Peer Social Support and Academic Resilience in Final Year Students Tadjuddin, Indah Lestari
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1580

Abstract

Social support between students in completing the final project makes students' academic resilience increase. This study aims to determine the relationship between peer social support and academic resilience in final year students of the Faculty of Health Sciences, University of 'Aisyiyah Yogyakarta. This research method uses a quantitative approach. The research population is all final semester students of the Faculty of Health Sciences, University of 'Aisyiyah Yogyakarta who are in the age range of 20-24. The sampling technique uses the convience sampling technique.The results showed that there was a relationship between peer social support and academic resilience in final year students of the Faculty of Health Sciences, University of 'Aisyiyah Yogyakarta, which was shown with a significance value of 0.000<0.05. Furthermore, the value of peer social support contribution to effective academic resilience was 60.2%, while the remaining 39.8% was influenced by other factors that could affect academic resilience variables.
Comparison of Diversion and Restorative Justice in Handling Juvenile Crimes within Indonesia's Criminal Justice System Rustam, Rustam; Wibawa, Iskandar
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1582

Abstract

The Juvenile Criminal Justice System in Indonesia prioritizes an approach that educates and rehabilitates children who are facing the law. Restorative approaches, such as diversion and restorative justice, have become very relevant to achieve these goals. This study aims to examine legal protection for the application of restorative justice in handling juvenile crimes and understand diversion and restorative justice as a mechanism for resolving criminal acts outside the formal criminal justice process. This study uses a non-doctrinal method with qualitative descriptive analysis. The data used is sourced from primary, secondary, and tertiary legal documents. The results of the study show that diversion functions as a transfer of the settlement of children's cases from the formal criminal justice process to a mechanism outside the judiciary. This provides opportunities for children to improve themselves and avoid negative stigma due to formal justice. Meanwhile, restorative justice involves all parties affected by criminal acts with the aim of repairing damaged relationships, recovering losses, and preventing the recurrence of criminal acts. Thus, concluding a restorative approach both through diversion and restorative justice is effective in creating a more humane child penal system. This approach can focus on victim recovery and also provide child rehabilitation to perpetrators of crimes to ensure the sustainability of social recovery.
Specific Time Work Agreement (PKWT) After the Constitutional Court Ruling No. 168/PUU.XXI/2023, Is It Still Relevant? P, Abraham Pierre Wenang; Siregar, Al Arif Nur; Galag, Cindy Patricia; Grace, Grace; Sinaga, Hasoloan
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1584

Abstract

The Constitutional Court (MK) decision number 168/PUU-XX1/2023 has a major impact on the world of employment and the business world where the Indonesian economy is facing pressure and slowdown due to global economic challenges. Even during the last few months in mid-2024, there has been a deflationary trend that shows a decline in people's purchasing power, which has a major impact on domestic consumption. This condition directly affects various business sectors, especially labor-intensive industries that have a great dependence on national economic stability. Moreover, there are still industries that have not recovered from the impact of Covid-19 in 2020-2021. The author tries to analyze the legal consequences and their social and commercial impact on the Constitutional Court's Decision on the Fixed-Time Work Agreement (PKWT) which can only be a maximum of 5 (five) years, which includes the extension period of the employment agreement.
Abu Zaid Al-Balkhi's Psychotherapy from the Perspective of the Qur'an Sholekhawati, Sholekhawati
Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i1.1586

Abstract

This study aims to explore Abu Zaid Al-Balkhi's psychotherapy in the perspective of Qur'anic values relevant to mental health. The background of this research focuses on the urgency of mental health which has a significant impact on the quality of life of individuals. The research method used a combined quantitative and qualitative approach with an in-depth literature study of Al-Balkhi's main work, Mashâlih al-Abdân wa al-Anfus. The results showed that the Qur'an provides a description of the condition of the human soul, both in a normal state and mental disorders such as fear, evil thoughts, anxiety, and despair. The psychotherapeutic solutions offered by Al-Balkhi include strengthening faith, worship, and ethics integrated with Qur'anic values. The research conclusion confirms that Al-Balkhi's concept of psychotherapy is relevant to current mental health needs and provides practical guidance in maintaining physical, mental, spiritual and social well-being. This psychotherapy can contribute to the development of productive human resources through a holistic and humanist approach.

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