Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal Research of Social Science, Economics, and Management

jrssem
Website

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

116 117 118 119 120

Buy Now Pay Later Impact to Online Food Delivery Transactions of University Student Customer Segment Parinduri, Iqbal Anugrah Alhadi; Widyasthana, G. N. Sandhy; Sufiati, Mustika
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.v4i10.839

This study investigates the impact of Buy Now Pay Later (BNPL) adoption, specifically XYZLater, on online food delivery (OFD) transactions among university students. Despite high usage of OFD services driven by convenience and promotions, BNPL adoption for small, routine purchases like food delivery remains limited due to perceptions of BNPL as a debt-related feature intended for large, infrequent expenses. This study aims to understand the behavioral impact of BNPL on transaction frequency, order value, and customer retention within the university student segment. Employing a mixed-method approach, the research combines quantitative analysis of historical transaction data and surveys with qualitative interviews to explore students' perceptions and financial behaviors. Results reveal that while students trust digital payment ecosystems and frequently use OFD platforms, hesitation to use BNPL for daily needs persists, driven by fears of overspending and financial mismanagement. However, reframing BNPL as a smart financial assistant rather than a credit facility emerges as a promising strategy to increase adoption, transaction volume, and loyalty. The study suggests that targeted marketing, financial literacy initiatives, and user control features could enhance BNPL's alignment with student behaviors. These findings offer actionable insights for OFD platforms seeking sustainable growth in competitive markets by leveraging BNPL to address price sensitivity and budgeting needs of young consumers.

Correlation of The Physical Properties of Nyamplung Oil-Based Biodiesel: Density, Viscosity, Calorific Value, and Flash Point Wahyudi, Wahyudi
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.v4i10.840

The increasing demand for renewable energy has intensified the development of biodiesel from various feedstocks, including non-food sources like nyamplung oil (Calophyllum inophyllum). However, the physical properties of biodiesel, such as density, viscosity, flash point, and calorific value, critically impact its performance, safety, and energy efficiency. This study aims to analyze the correlations among these key physical parameters in biodiesel blends of nyamplung oil and palm oil. Biodiesel was produced via esterification and transesterification, blended in varying ratios, and subjected to standardized testing. Regression analysis revealed a strong positive correlation between density and viscosity (R² = 0.8834) and viscosity and flash point (R² = 0.9343), while density and calorific value showed a strong negative correlation (R² = 0.9522). Flash point also negatively correlated with calorific value (R² = 0.8570). These results indicate that fatty acid composition, particularly chain length and unsaturation level, significantly affects biodiesel’s physical and energetic characteristics. Understanding these interrelations is essential for optimizing biodiesel blends to balance combustion efficiency, fuel safety, and storage stability. This research contributes valuable insights for biodiesel formulation from local resources, promoting sustainable energy solutions. Future studies should explore the impact of these physical parameters on engine emissions and durability, as well as blending effects with other indigenous feedstocks to expand applicability.

The United States' Strategic Culture in Handling the Red Sea Crisis Through Operation Prosperity Guardian Gaudialmo, Sean; Ramadhan, Jelang
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.v4i10.841

A country’s foreign and defense policies are often shaped by its strategic culture, which encompasses national values, security agency principles, and historical perspectives. This study examines how the United States employed its strategic culture—characterized by a maritime vision, core national values such as equality, freedom, human rights, democracy, and liberalism—in formulating and executing Operation Prosperity Guardian to address the Red Sea crisis. The crisis, caused by the Houthi group's attacks, disrupted global trade and conflicted with U.S. values. Despite a year of operational efforts, the campaign did not yield a significant reduction in Houthi attacks, indicating limited long-term success. This qualitative research analyzes the underlying causes of this outcome by identifying four critical shortcomings within the U.S. strategic culture as applied in the operation. Through in-depth analysis, the study aims to provide a renewed understanding of how strategic culture influences policy formulation and implementation, highlighting the need for more nuanced integration of cultural factors to improve operational effectiveness. The findings offer valuable insights for policymakers seeking to enhance strategic approaches in complex conflict environments.

Portfolio Efficiency Analysis of JAPFA and Indofood CBP Using the Efficient Frontier Approach: Implications for Food Sector Policy Yuliani, Poppy; Pamungkas, Bagus; Albart, Nicko
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.v4i10.842

The Indonesian capital market, particularly the food sector, is undergoing significant changes due to strategic government policies such as the free lunch program, which directly influence market dynamics and investor behavior. This study addresses the problem of how investors can optimize portfolio efficiency between two dominant food sector stocks, JAPFA and Indofood CBP (ICBP), under regulatory uncertainty. The primary objective is to identify an optimal portfolio allocation that balances risk and return using the Efficient Frontier approach developed by Markowitz (1952). Employing a quantitative descriptive method, daily stock price data from January to December 2024 were analyzed to simulate portfolio weights, expected returns, and risks. Results reveal a very low correlation (0.085) between JAPFA and ICBP, indicating strong diversification benefits that minimize portfolio risk without sacrificing returns. An optimal portfolio allocation around 30% JAPFA and 70% ICBP is recommended to maximize investment efficiency. The study's findings have important implications for investors, portfolio managers, and policymakers by demonstrating how diversification in the food sector can hedge against market volatility driven by government interventions. This research enriches the literature on portfolio management by integrating policy-driven market conditions. Future research should explore multi-asset portfolios, incorporate macroeconomic factors, and apply advanced optimization techniques such as artificial intelligence to better navigate complex and evolving market environments.

The Role of National Computer Security Incident Response Team (Nat-CSIRT) in Threat Intelligence Sharing Through National Cyber Threat Intelligence System and Cyber Incident Database Center Yusuf, Andi; Setiyadi, Basuki Erwin; Amanda, Claudia Dwi; Fikri, Muhamad Al
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.v4i10.843

In 2021 and 2022, the stakeholder response rate to notifications sent by BSSN was only 9% of the total notifications delivered. In establishing the Nat-CSIRT, BSSN needs to implement breakthroughs to increase the number of responses and follow-ups to these notifications, thereby enhancing situational awareness and strengthening the national cybersecurity posture. Therefore, the role of Nat-CSIRT is crucial in optimizing threat intelligence sharing at the national level. The implementation of threat intelligence sharing has been mandated by various national and organizational policies, which underscores the urgency of executing the established policy directions. This paper focuses on strategies for the role of Nat-CSIRT in the implementation of national-level threat intelligence sharing by delving into the root causes of the suboptimal sharing using a problem tree analysis. Furthermore, the paper determines the strategic optimization of Nat-CSIRT’s role through a SWOT analysis, resulting in a strategy that leverages strengths to seize opportunities (S-O Strategy). This strategy is carried out through a three-phase action plan—short-term, medium-term, and long-term—targeting the development of human resources, governance, and technology. In addition, the paper presents a model for a national-level threat intelligence sharing scheme for the National Cyber Threat Intelligence System and National Cyber Incident Database Center, enabling stakeholders to automatically implement standardized information exchange in a secure, swift, and accurate manner, while applying the Traffic Light Protocol. This approach is expected to lead to more effective cyber threat response and mitigation.

The Effect of Transfer Pricing, Capital Intensity, and Institutional Ownership on Tax Avoidance Moderated By Executive Characteristics in Food and Beverage Companies in 2020 - 2023 Thyawarta, Charlie; Ngadiman
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.v4i10.846

Tax avoidance remains a critical challenge in Indonesia’s food and beverage sector, causing significant revenue losses and undermining public trust. Despite regulatory reforms like the Harmonization of Tax Regulations Law, corporate tax avoidance strategies such as transfer pricing, capital intensity manipulation, and institutional ownership dynamics persist, often influenced by the characteristics of company executives. This study aims to investigate the direct effects of transfer pricing, capital intensity, and institutional ownership on tax avoidance, and examine the moderating role of executive characteristics on these relationships. Employing a quantitative approach with panel data regression analysis, this research analyzes secondary financial data from food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. The results indicate that capital intensity has a significant positive effect on tax avoidance, while transfer pricing and institutional ownership do not directly influence tax avoidance. Executive characteristics moderate the relationships between transfer pricing and tax avoidance, as well as institutional ownership and tax avoidance, but do not moderate the effect of capital intensity. These findings highlight the complex role of leadership traits in shaping tax behavior and suggest that policy efforts should consider executive profiles alongside financial strategies. Future research should explore additional moderating variables and extend analyses to other sectors and regions to improve tax compliance frameworks.

Firm Characteristics and Sales Growth in Explaining Tax Aggressiveness in Property Sector Jayanto, Wendy
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.v4i10.847

This study aims to examine the effect of Firm Size, Firm Risk, Capital Intensity and Inventory Intensity on Tax Aggressiveness with Sales Growth as a Moderation Construct in Property & Real Estate Sector Businesses Listed on the IDX during 2020-2023. The study design carried out in this study is a quantitative study. The population of this study is all businesses in the Property & Real Estate sector recorded on the IDX during 2020-2023, namely 81 entities. Based on the purposive technique, a sample of 16 entities was obtained. So the data carried out in this study is as many as 64 (16 X 4 Years) entity data. The data analysis techniques used were descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocholinity test), hypothesis test (t test and determination coefficient) and moderated regression analysis. The results of this study are Firm Size has a negative effect and sig on Tax Aggressiveness, Firm Risk has a positive effect and sig on Tax Aggressiveness, Capital Intensity has no effect on Tax Aggressiveness, Inventory Intensity has a positive effect and sig on Tax Aggressiveness, Firm Size has a negative effect and sig on Tax Aggressiveness moderated by Sales Growth, Firm Risk has a positive effect and sig on Tax Aggressiveness moderated by Sales Growth

The Effect of Price and Product Quality on Purchase Decisions with Brand Image as an Intervening Variable in The Lahat Coffee Monologue Product Febrina, Ade Tiara; Maulana, Ahmad; Rosa, Aslamia
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.v4i10.849

The coffee shop industry in Indonesia has experienced rapid growth in recent years, with coffee becoming a staple beverage among diverse consumer groups. Monolog Coffee, located in Lahat Regency, represents a modern coffee shop that adopts both online and offline sales models. This research aims to analyze the influence of price and product quality on purchasing decisions, with brand image as an intervening variable. Using a quantitative approach and Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, this study surveyed 100 Monolog Coffee consumers through questionnaires. The results reveal that price and product quality significantly affect brand image. Furthermore, price has a significant impact on purchasing decisions, while product quality does not show a direct influence on purchase decisions. Notably, brand image significantly mediates the relationship between the independent variables and purchasing decisions. These findings suggest that Monolog Coffee’s efforts to enhance its brand image through pricing strategy and product quality are effective in shaping customer behavior. The implication of this research is that small and medium-sized enterprises (SMEs) in the coffee industry should prioritize building a strong brand image as a strategic mediator to drive consumer loyalty and purchasing decisions. Future studies are encouraged to explore additional mediators such as customer satisfaction or digital engagement to deepen the understanding of consumer behavior in the coffee shop sector.

Implementation of the Policy on the Assessment System for Prisoner Development in the Ternate State Detention Home Setiawan, Cindy Arnidayanti Dwi
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.v4i10.850

The low participation in sports of the Indonesian people (Sports Community Participation Index/IPMO 0.263 in 2024) is caused by multidimensional factors such as the economy, time, and health literacy, requiring evidence-based and collaborative policies. This research aims to formulate a cross-sectoral strategy to build a sports ecosystem that supports the Indonesia Fitar 2045 target. This study uses an Evidence-Based Policy approach with primary (interview) and secondary (BPS, policy) data analysis, as well as evaluation through Cost-Benefit Analysis (CBA) and Regulatory Impact Assessment (RIA). Integrated policies (regulations, infrastructure, community empowerment, and educational integration) have proven to be effective if supported by economic incentives, digital technology, and local wisdom approaches. These policy recommendations require phased implementation (2025–2029) with close monitoring to address access inequality and increase participation. Further research needs to evaluate the socio-economic impact and role of the private sector.

THE INFLUENCE OF TAX KNOWLEDGE, TAX SOCIALIZATION, AND TAX SANCTIONS ON TAX COMPLIANCE OF MSME ACTORS WITH TAX SERVICE QUALITY AS A MODERATING VARIABLE Hartanto, Geraldi
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.v4i10.851

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is critical for Indonesia’s revenue stability, yet challenges persist due to low awareness and complex procedures. This study investigates how tax knowledge, socialization, and sanctions influence compliance, with tax services as a moderating variable. Using a quantitative approach, data were collected via online questionnaires from 73 MSME taxpayers in Jakarta and analyzed through PLS-SEM to test direct and moderated relationships. Results indicate that tax knowledge, socialization, and sanctions significantly affect compliance, with tax services enhancing these relationships. Respondents positively rated tax authorities’ communication and digital services, though perceptions of sanctions varied. The findings highlight the importance of tailored taxpayer education and user-friendly digital services to improve compliance. This research contributes to the literature by empirically validating the moderating role of tax services and offering policymakers strategies to optimize MSME compliance through equitable policies and digital tools. Implications suggest expanding demographic analyses and leveraging behavioral economics for future studies.

Page 118 of 134 | Total Record : 1333

116 117 118 119 120

Filter by Year

2021 2025

Filter By Issues

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

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