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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 1,494 Documents

115 116 117 118 119

Deceleration of the Competitiveness of Indonesian Youth in Facing Development Challenges Towards a Golden Indonesia 2045 Meidianto, Rinaldy
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.828

Indonesia’s youth population, totaling approximately 64.22 million, represents a vital resource for achieving the national vision of Golden Indonesia 2045. However, youth competitiveness is declining due to persistent challenges such as high rates of NEET (Not in Education, Employment, or Training) at 23.78% and youth unemployment at 12.24%. These issues are compounded by limited access to quality education, vocational training, and digital skills, especially in rural and underserved regions. The study aims to analyze the factors contributing to this deceleration and propose evidence-based policy recommendations to improve youth empowerment through coordinated efforts between central and regional governments and collaboration with the private sector. Utilizing an Evidence-Based Policy approach, data were collected from primary interviews, national statistics, and secondary literature, and analyzed using the Urgency, Seriousness, and Growth (USG) framework and Cost-Benefit Analysis (CBA). The findings highlight the critical need for integrated policies that expand access to education and vocational training, enhance entrepreneurial opportunities, and strengthen institutional synergy across governance levels. Effective implementation of these policies is essential for sustainable youth development, equitable opportunity distribution, and maximizing Indonesia’s demographic dividend. This paper provides a strategic implementation framework for policymakers to accelerate youth competitiveness and foster active youth participation in national development.

Analysis of the Most Suitable Transfer Pricing Method in Making Corresponding Adjustments Ikhwanudin, Nur M; Rahayu, Ning
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.829

The implementation of corresponding adjustments in Indonesia has become a pressing issue amid growing concerns over cross-border tax avoidance and transfer pricing manipulation. Corresponding adjustments are designed to prevent double taxation resulting from primary adjustments made by partner countries in international affiliated transactions. However, their practical application in Indonesia remains limited. This study aims to identify the most appropriate transfer pricing method for conducting corresponding adjustments through qualitative analysis based on a literature review. The findings reveal that transfer pricing methods involving both parties as a single entity in affiliated transactions—specifically, the Comparable Uncontrolled Price (CUP) method, the Cost Plus Method (CPM), and the Profit Split Method (PSM)—are the most suitable. These methods assess prices recorded by both transaction parties, ensuring that the arm’s length principle is tested consistently using a two-sided approach. Furthermore, these methods conduct transaction-by-transaction testing, resulting in higher comparability and greater accuracy in evaluation. The study recommends the application of two-sided methods for corresponding adjustments in Indonesia due to their superior accuracy and comparability, which can strengthen tax compliance and minimize transfer pricing disputes.

The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable Irsyad, M. Syukrihady; Yenti, Riza Reni
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.830

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.

The Effect Of Tax Sanctions, Tax Knowledge, And Tax Socialization On Individual Taxpayer Compliance With Taxpayer Awareness As A Mediation Variable Frecky; Waluyo, H.
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.831

This study aims to analyze the effect of tax sanctions, tax knowledge, and tax socialization on individual taxpayer compliance, with taxpayer awareness as a mediating variable. Using a quantitative approach with the Structural Equation Modeling-Partial Least Square (SEM-PLS) method, data were collected via questionnaires from 100 individual taxpayers in Jakarta. The results indicate that: (1) tax sanctions have a significant positive effect on taxpayer compliance; (2) tax knowledge significantly improves compliance; (3) tax socialization positively impacts compliance; (4) taxpayer awareness significantly enhances compliance; and (5) taxpayer awareness successfully mediates the effects of tax sanctions, tax knowledge, and tax socialization on compliance. These findings underscore the importance of fiscal policies that prioritize compliance through taxpayer awareness, particularly among Micro, Small, and Medium Enterprises (MSMEs).

The Effect of Tax Supervision on Taxpayer Compliance in Submitting Annual Tax Returns at DGT Bali Regional Offices Nugroho, Ashari Nursetyo; Hidayat, Rahmat; Akadun
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.832

Despite high tax revenue realization at Indonesia’s DGT Bali Regional Office, formal compliance in Annual Tax Return (SPT) submissions remains critically low (41.18%–44.93%), signaling a gap between enforcement and taxpayer adherence. This study investigates how tax supervision influences compliance, addressing regional disparities overlooked in prior literature.The research aims to analyze the effect of tax supervision on taxpayer compliance in SPT submissions, assessing perceptual and operational dimensions of supervision. A quantitative survey of 214 taxpayers (cluster random sampling) used Likert-scale questionnaires, analyzed via descriptive statistics and simple linear regression (SPSS v27). Tax supervision significantly improves compliance (46.8% contribution), with supervision perceived as effective overall (3.83/5) but weaker in measurement (3.34/5). Compliance scored highly (4.42/5), driven by formal compliance. The study underscores the need for enhanced measurement tools in supervision and explores uncharted factors (e.g., digitalization, socio-cultural influences) affecting compliance. It provides actionable insights for regional tax authorities to refine policies, bridging the gap between revenue targets and taxpayer engagement.

The Influence of Brand Image and Satisfaction on Loyalty Mediated by Customer Trust in the Janji Jiwa Coffee Brand, Jakarta Trifosa, Ni Made Gracia; Haryono, Budi; Saparso, Saparso
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.833

Enhancing Employee Potential: Using Talent Mapping to Drive Talent Mobility at PT Mifa Bersaudara Firmansah, Hadi; Hadi, Fajmal
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.834

In coal mining industries where operational complexity and strategic growth are increasing, the challenge of identifying and developing internal talent is critical. PT Mifa Bersaudara, a coal mining company in Aceh, Indonesia, faces the need to optimize human resource potential to ensure leadership continuity and internal talent mobility. This study aims to implement a systematic talent mapping framework by combining the HAV Matrix and 9-Box Grid to assess employee performance and potential. Employing a quantitative descriptive approach with secondary data from 140 employees, the research uses KPIs, compliance indicators, leadership traits, certifications, and external assessments to evaluate talent readiness. Employees were categorized using a weighted scoring method and visualized in the 9-box grid to support strategic HR decisions. The results revealed that 68 employees fall into the “Developing Top Performers” category and 33 into the “Effective Performers” group, indicating a strong pipeline for future leadership roles. The study concludes that structured talent mapping enhances workforce alignment, boosts employee engagement, and supports sustainable succession planning. It also serves as a reference for other organizations aiming to institutionalize data-driven human resource development.

The Contribution of Metal Mining to Southeast Sulawesi’s Economy: An Input-Output Analysis Fatma, Manzilia; Rahayu, Amy Yayuk Sri
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.835

Abstrak. The metal mining sector, particularly nickel mining in Southeast Sulawesi, Indonesia, plays a crucial role in regional economic growth but faces challenges in achieving sustainable development. Despite contributing significantly to the Gross Regional Domestic Product (GRDP), the sector exhibits relatively low economic multipliers and weak integration with upstream and downstream industries. This study aims to analyze the economic impact of the metal mining sector by quantifying its multiplier effects and sectoral linkages using an Input-Output model. Employing the 2023 Input-Output Table for Southeast Sulawesi and applying Leontief multiplier analysis, the research evaluates income, employment, and surplus multipliers as well as backward and forward linkages within 52 economic sectors. The results reveal that while the sector’s contribution to GRDP increased by 40.63% from 2019 to 2023, its multiplier effects remain limited compared to secondary and tertiary sectors. Simulation shows that increasing nickel production could raise regional GRDP by 3% but has minimal national impact. The findings underscore the necessity of strengthening downstream processing, enhancing sectoral linkages, and pursuing economic diversification to maximize benefits and ensure long-term regional economic resilience. This study provides valuable insights for policymakers aiming to foster sustainable development in resource-rich regions.

The Effect of Clinical Competence, Persona Image and Accessibility of Doctor's Services on Patient Revisit Intention at Hospital X Sugianto, Fransiska Amelia; Santoso, Wiliam; Indrianto, Agoes Tinus Lis
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.836

The purpose of this study is to analyze the relationship between the influence of clinical competence, persona image, and service accessibility on patient satisfaction, which will influence repeat visit intentions. This study employed a quantitative methodology, analyzing data collected from questionnaires completed by 182 respondents. Researchers carried out an analysis using primary data obtained by distributing questionnaires via Google Forms at Hospital X in the Solo Raya area. The research results showed that the doctor's clinical competence, persona image, and service accessibility influence patient satisfaction, which can influence the patient's intention to revisit. This research can provide important insights for health service providers, especially hospitals, to be able to develop strategies aimed at increasing patient retention through increasing clinical competence, positive persona image of doctors, and ease of service accessibility to improve service quality with the primary objective of enhancing the volume of patient visits.

The 4s Conceptual Model Based On Hermeneutics And Exegesis Of Proverbs 30:24–28: Implications For Contemporary Christian Financial Stewardship Wibiksono, Tomy
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (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.v4i10.838

Amid growing concerns over financial illiteracy and the declining integration of spiritual values in modern Christian economic life, this study constructs a conceptual model of Christian personal financial stewardship based on a symbolic exegesis of Proverbs 30:24–28. The passage presents four small creatures—the ant, rock hyrax, locust, and lizard—commended for their wisdom. These animals are interpreted as archetypes that embody key principles of financial stewardship. The study aims to develop a biblically grounded and theologically relevant framework for personal financial ethics in the Christian context. Utilizing a qualitative-reflective approach within practical theology, the research employs grammatical-historical exegesis in conjunction with symbolic-narrative hermeneutics, informed by the works of Osborne, Ricoeur, and Vanhoozer. The findings reveal four theological pillars: Sense Strategy (ant), which emphasizes financial awareness of seasonal rhythms; Shield Stewardship (rock hyrax), which promotes ethical and moral safeguarding; System Discipline (locust), which represents internal financial order; and Shift Scaling (lizard), symbolizing adaptive and incremental growth. These dimensions are synthesized into the 4S Conceptual Model and aligned with modern financial theories such as the Life-Cycle Hypothesis, Precautionary Saving, Behavioral Finance, and Adaptive Financial Resilience. The model offers a transformative framework that bridges biblical wisdom and contemporary financial practice. Its implications extend to discipleship, church education, marketplace ministries, and the spiritual formation of financial life.

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Zidnal Falah

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Jawa barat

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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