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Journal Research of Social Science, Economics, and Management

jrssem
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Published by CV. Publikasi Indonesia

ISSN : 28076494 EISSN : 28076311 DOI : 10.36418

Core Subject : Social,

Environmental Science

The Journal Research of Social Science, Economics, and Management is a double-blind peer-reviewed academic journal and has open access to social and scientific fields. The journal is published monthly once by CV. Publikasi Indonesia. The Journal Research of Social Science, Economics, and Management provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of including social science, economics, management, law, and education.

Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)

Articles 1,333 Documents

112 113 114 115 116

The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Hidayat, Kadarisman; Fatikhah Rokhimakhumullah, Dewi Noor; Cahaya Ningsih, Devi Nur; Johan Ferdhianzah, Hefry
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.

The Influence of Independence, Integrity, and Professionalism on Audit Quality With Auditor Ethics as A Moderating Variable at BPK RI West Sumatra Murdiawati, Murdiawati; Hamdani, Hamdani
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.777

This study aims to examine the influence of independence, integrity, and professionalism on audit quality, with auditor ethics as a moderating variable. The study adopts a quantitative research design with survey methods. Data were collected through a validated and reliable questionnaire and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The population consists of 128 auditors at BPK RI, West Sumatra Regional Office, with a final sample of 122 respondents after data filtering. The results indicate that independence, integrity, and professionalism significantly influence audit quality. Furthermore, auditor ethics strengthens the relationship between integrity and audit quality, highlighting the critical role of ethics in enhancing audit outcomes. This study contributes to audit theory development by emphasizing the moderating role of auditor ethics in the relationship between integrity and audit quality. The findings also provide practical insights for BPK RI to improve financial audit quality by reinforcing ethical standards, integrity, and professionalism among auditors.

The Influence Of The Korean Wave, Hedonistic Lifestyle, And Brand Image On Purchase Decision Of Samsung Products With Customer Relationship Management As A Moderating Variable (Case Study: Samsung Gadget Consumers in DKI Jakarta) Subagiyo, Lisa Azizah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.778

This study examines the influence of the Korean Wave, Hedonic Lifestyle, and Brand Image on Purchase Decisions of Samsung products in DKI Jakarta, with Customer Relationship Management (CRM) as a moderating variable. Using a quantitative approach and causal associative research, data were collected from 108 Samsung product consumers in DKI Jakarta. The findings reveal that the Korean Wave and Hedonic Lifestyle do not have a significant impact on Purchase Decisions, while Brand Image significantly influences consumers’ purchasing behavior. Additionally, CRM does not strengthen the impact of the Korean Wave or Hedonic Lifestyle on Purchase Decisions, indicating that CRM strategies implemented by Samsung have not effectively leveraged cultural or lifestyle influences. The study also finds that CRM only has a weak and insignificant moderating effect on the relationship between Brand Image and Purchase Decisions, suggesting that rational factors such as product quality and pricing remain the primary determinants of consumer behavior. These results provide valuable insights for marketers on the effectiveness of cultural trends, lifestyle influences, and CRM strategies in shaping consumer purchase decisions.

The Role of Post Quantity, Views, and Reviews in Enhancing User-Generated Content and Stimulating Purchase Intention Theresia Setiawan, Naomi; Sri Darma, Gede
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.780

This study investigates how the quantity of posts, views, and reviews (KPVR) affects the perceived source credibility and information usefulness of User-Generated Content (UGC), and subsequently how these perceptions influence consumer attitudes and online purchase intention for cosmetic products. Grounded in the Theory of Planned Behavior (TPB), this quantitative research was conducted in Denpasar, Indonesia, targeting female consumers who have engaged with UGC on TikTok and YouTube. A total of 115 valid responses were collected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that KPVR significantly enhances both source credibility and information usefulness. These, in turn, positively influence consumer attitudes and ultimately strengthen purchase intentions. This study highlights the vital role of digital interaction metrics in shaping consumer decision-making, offering both theoretical and managerial implications

Extended UTAUT2-Based Analysis of User Acceptance of EIGER’s Mobile Shopping App Perdananti, Primanola; Noviaristanti, Siska
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.782

This study investigates user acceptance of the EIGER Adventure mobile application, designed to enhance online shopping convenience for outdoor gear enthusiasts in Indonesia. The research employs an extended UTAUT2 model, incorporating Perceived Risk and Trust variables, to analyze factors influencing consumer behavior. A purposive sampling method was used to collect data from 478 respondents who are active users of the EIGER application. The research adopts a quantitative approach, with data analyzed using Structural Equation Modeling (SEM) through SmartPLS 4. The results indicate that Social Influence and Trust significantly affect Behavioral Intention to use the app, while Habit influences both Behavioral Intention and Use Behavior. Furthermore, Behavioral Intention was found to have a positive impact on Use Behavior, suggesting that users’ intention to use the app strongly predicts actual usage behavior. These findings offer valuable insights into the factors driving user acceptance and app adoption, emphasizing the importance of Trust and Social Influence in shaping consumer behavior. The study also highlights the role of Habit in both the intention to use and actual usage of mobile shopping apps. Based on these findings, the study provides recommendations for strategies to improve user engagement and optimize the development of mobile shopping apps, particularly in the outdoor gear industry, to better meet consumer expectations and enhance the overall shopping experience

Analysis of Marketing Strategies in Increasing Export Sales of Arabica Coffee at MDC Coffee House Fikri, Adikha; Puspita , Desy
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.783

This study analyzes the marketing strategy implemented by MDC Coffee House to increase Arabica coffee export sales. Using a qualitative descriptive approach, the study identifies the strengths, weaknesses, opportunities, and threats facing the company through SWOT analysis, IFAS matrix, and EFAS. The results of the analysis show that MDC Coffee House has an IFAS value of 2.85 and an EFAS of 3.35, which indicates a strong internal position and a good response to external opportunities. Additionally, the GE Matrix indicates that the company is in the investment and development category, necessitating the implementation of an aggressive growth strategy. Recommended strategies include strengthening networks and transparency with suppliers, as well as diversifying products to meet diverse consumer demands. Furthermore, the study highlights the importance of leveraging technological advancements and regional economic developments to enhance competitiveness. By focusing on quality control and effective marketing communication, MDC Coffee House can further solidify its position in the global coffee market. This research is expected to provide valuable insights for academics, companies, and researchers regarding the importance of marketing strategies in increasing sales in the international market and fostering sustainable growth. The findings can also be a reference for similar enterprises aiming to enhance their export performance.

Exploring Task-Switching In Indonesia's Multilingual Context Runi Larasati, Alifa; Mutiasari Djalal , Farah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.786

The factors modulating the emergence of a bilingual advantage remain a topic of debate. While previous studies have adopted stark disparity of language experiences between language groups of interest, this study takes a different approach by examining bilingual and trilingual Indonesian participants, leveraging their unique characteristics of multilingual context. This study aims to test whether a less distinct difference in language experiences between groups affects task-switching performance. Data were collected using the task-switching paradigm and The Language Experience and Proficiency Questionnaire (LEAP-Q), while data analysis was conducted using two-way ANOVA. Results suggested no statistically significant difference in task-switching performance between the two groups. This study suggests the implications of cultural context in modulating these results, suggesting its significance following the shift into multilingual trends of executive control research.

The Relation of The Urban Settlement Quality Improvement Program and Land Prices: Case Study DKI Jakarta Amalia, Rizka; Khoirunurrofik, Khoirunurrofik
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.787

The Urban Settlement Quality Improvement Program was implemented in 220 slum areas (RW) in DKI Jakarta between 2018 and 2022, focusing on physical and non-physical aspects of urban quality. This study measures the impact of this program on land prices within these areas. Using the Staggered Difference in Differences (DiD) method, it was found that land price increases in developed areas showed weak statistical significance, with an average rise of Rp 68,919 per square meter compared to control areas. These findings suggest that the program’s primary objective was enhancing quality of life rather than directly influencing land values. These insights are essential for designing more integrated urban policies in rapidly urbanizing cities like Jakarta.

Breaking Barriers: A Systematic Review of Women’s Entrepreneurship in the Tourism Industry Silalahi, Hadriani Uli Tiur Ida; Soeling, Pantius Drahen; Wijaya, Chandra
Journal Research of Social Science, Economics, and Management Vol. 4 No. 8 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i8.788

Women’s entrepreneurship in the tourism industry plays a crucial role in fostering economic development, gender equality, and sustainability. However, despite increasing participation, female entrepreneurs continue to face systemic barriers, including financial exclusion, socio-cultural constraints, limited business networks, and digitalization gaps. This systematic literature review (SLR) synthesizes existing research on the challenges, emerging trends, and future research directions in women’s entrepreneurship within the tourism sector. Findings highlight that gender biases in financial institutions, socio-cultural restrictions, and a lack of policy interventions significantly hinder the growth and sustainability of women-led tourism enterprises. Additionally, while digital transformation and sustainability trends present new opportunities, many women entrepreneurs remain excluded due to technological illiteracy, limited funding, and lack of access to digital platforms. The study identifies several research gaps, including the lack of longitudinal studies on women’s business sustainability, limited evaluations of gender-responsive policies, and insufficient exploration of post-COVID-19 recovery strategies for female-led tourism businesses. Moreover, the review highlights the need for comparative analyses of financial inclusion programs, digital entrepreneurship, and climate resilience strategies in tourism. Based on these insights, this study proposes future research directions focusing on financial accessibility models, gender-sensitive digital transformation strategies, and sustainable tourism policies tailored to women entrepreneurs. Policy recommendations emphasize the importance of inclusive financial frameworks, mentorship programs, digital upskilling, and stronger institutional support to foster a more equitable, resilient, and competitive tourism industry for female entrepreneurs.

Regulation Reconstruction on Female Genital Cosmetic Surgery for Sexual Violence Victims in Indonesia Under Dignified Justice Ananingati, Ananingati; Mashdurohatun, Anis; K W, Jaka
Journal Research of Social Science, Economics, and Management Vol. 4 No. 8 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i8.789

This research aims to reconstruct regulations concerning female genital cosmetic surgery for victims of sexual violence in Indonesia by employing a dignified justice approach that integrates the values of positive law and Islamic law. The increase in cases of sexual violence has significantly impacted victims, both physically, psychologically, and spiritually. Although Law No. 12 of 2022 on Sexual Violence Crimes has provided a legal framework for victim protection, regulations related to female genital cosmetic surgery remain inadequate and are not comprehensively regulated. This research recommends the formulation of holistic regulations based on dignified justice. Furthermore, support based on Islamic values, such as takaful and rahmatan lil-alamin, should be integrated into victim rehabilitation services to provide comprehensive protection. Public education is also a priority to reduce social stigma against victims of sexual violence, which often hinders their recovery process. By applying the principles of dignified justice and the values of Islamic law, the resulting regulations are expected to provide comprehensive protection, support the physical and psychological recovery of victims, and uphold their dignity as creations of Allah. This research is anticipated to make a significant contribution to the development of public policies that are more responsive to the needs of victims of sexual violence in Indonesia and to raise public awareness about the importance of protection for them.

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Zidnal Falah

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Zidnal Falah

Contact Email jurnalcomserva@gmail.com

Phone +6285322218207

Journal Mail Official muhammadzidnal31@gmail.com

Editorial Address Jl. Ki Ageng Tapa (Perumahan Pondok Mutiara Gegunungan Blok F9) RT 3, RW Gegunungan, Sumber, Kab. Cirebon, Jawa Barat.

Location Kab. cirebon, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Zidnal Falah

Contact Email
jurnalcomserva@gmail.com

Phone
+6285322218207

Journal Mail Official
muhammadzidnal31@gmail.com

Editorial Address
Jl. Ki Ageng Tapa (Perumahan Pondok Mutiara Gegunungan Blok F9) RT 3, RW Gegunungan, Sumber, Kab. Cirebon, Jawa Barat.

Location
Kab. cirebon,

Jawa barat

INDONESIA