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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

117 118 119 120 121

Influence Return on Equity (ROE), and Net Profit Margin (NPM) Against Return Shares of Food and Beverage Sub-Sector Companies on the Indonesian Stock Exchange Period 2022-2023 Devitra, Joni
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.v4i10.852

Focusing on the 2022–2023 period, this research investigates the effect of "Return on Equity (ROE) and Net Profit Margin (NPM)' on the stock returns of companies in Indonesia’s food and beverage sector. The study uses a quantitative method, analyzing financial report data obtained through census sampling and tested using SPSS 29. Results show that both ROE and NPM significantly and positively influence stock returns. Furthermore, combined analysis shows that ROE and NPM simultaneously influence stock returns significantly, explaining 44.6% of the variation in stock returns. The findings underscore that profitability metrics significantly influence investor choices and the market's behavior within this sector. The study implies that investors and company managers should closely monitor these financial ratios for better capital allocation and strategic planning. Policymakers may also benefit from these insights to promote market transparency and stability. Future research is recommended to include additional financial indicators and external factors like market volatility to provide a more comprehensive understanding of stock return determinants in emerging markets.

Circular Economy in Indonesia: A Comparative Study of EU Countries and Finland Hinsa, Davy Parsaoran; Ezra, Oskar; Pardede, Ratlan
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.v4i10.853

The circular economy has become an alternative paradigm to support sustainable economic growth to address the challenges of natural resources and environmental impacts of the linear economic model. This study aims to analyze the potential of the circular economy in supporting the 8% economic growth target in Indonesia based on government policies, by comparing the European Union (EU) and Finland as a reference for developed countries. A qualitative approach is used through the analysis of policy documents such as Indonesia's National Medium-Term Development Plan (RPJMN) 2020-2024, the EU's Circular Economy Action Plan (CEAP) 2020, and Finland's National Circular Economy Roadmap, as well as secondary data and literature reviews from academic sources and official reports. The results show that Indonesia has great potential in the circular economy, with a projected contribution to the Gross Domestic Product (GDP) of (42-45) billion USD and the creation of 4.4 million jobs by 2030. However, its implementation lags far behind the EU and Finland in terms of efficiency and economic output. Indonesia only achieved a recycling rate of 15%, while the EU recorded 48.6% and Finland 43%. The contribution of the circular economy to Indonesia's GDP is projected to be only (2.2-2.3%), far from the target of 8%, compared to the EU (10.6%) and Finland (10%). This gap is caused by limited infrastructure, weak regulations, and a lack of technological innovation in Indonesia. The EU excels with structured policies and systemic coordination, while Finland excels in technological innovation albeit on a small scale.

Evaluation of the VAT Exemption Facility Policy for Universities Reviewed from the Cost of Compliance Juandano, Rahmat Ikhsan; Saptono, Prianto Budi
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.v4i10.854

To optimize state revenue, the Indonesian government continues to implement tax extensification and intensification programs. Under Law Number 7 of 2021 (Harmonization of Tax Regulations Law or UU HPP), educational services are reclassified as Value-Added Tax (VAT) objects with exemption facilities, requiring universities and other educational service providers to register as Taxable Firms (PKP). This regulatory change obliges them to administer VAT invoices without the right to credit input tax, which was not the case under the previous regulation where educational services were categorized as non-VAT objects. As a result, this policy significantly increases the compliance cost for educational institutions. The objective of this study is to examine the rise in compliance costs—specifically direct monetary costs, time costs, and psychological burdens—experienced by educational service providers due to the VAT regulation changes. This research adopts a qualitative approach through literature review and comparative analysis with international best practices in other countries that apply VAT to education. The findings reveal that although the VAT exemption facility aims to maintain accessibility, the administrative burden placed on educational institutions has increased, particularly in relation to invoice issuance, system adjustments, and internal training. These factors contribute to higher operational costs and stress levels among administrative personnel. The study highlights the need for clearer technical guidelines and support systems to reduce compliance burden. It also provides insights for policymakers in balancing fiscal objectives with the operational realities of the education sector.

The Influence of Macroeconomics and Financial Performance on the Profitability of Islamic Banking in Indonesia Haris, Muhamad; Nurwahidin, Nurwahidin; Zainal, Veithzal Rivai; Muttaqin, Mohammad Izdiyan
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.v4i10.855

The purpose of this study is to ascertain how Islamic banking's financial performance and macroeconomic conditions affect its profitability. The object of this study is Islamic banking in Indonesia from 2015 to 2024, in the form of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS). The independent variables in this study are macroeconomics which is measured through financial ratios, namely inflation and the Rupiah exchange rate (exchange rate) and for financial performance is measured through financial ratios, namely Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF) and Operating Expenses of Operating Income (BOPO), while the dependent variable, namely profitability is measured through Return on Asset (ROA). The data used is monthly financial statement data for the last 10 years taken quarterly (per 3 months) starting from March 2015 to December 2024. The data was analyzed using multiple regression methods. The NPF and BOPO variables had a somewhat significant impact on ROA, according to the t-test results. In the meantime, ROA was only marginally impacted by the factors of inflation, exchange rates, and FDR. The F test findings demonstrated that all of the variables—inflation, exchange rate, FDR, NPF, and BOPO—had a substantial impact on ROA at the same time.

The Notary's Responsibility For The Position of Fictitious Instrumental Witnesses in Authentic Deeds From The Perspective of The Notary Position Act Amanda, Dina
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.857

An authentic deed is a written document made by a public official such as a notary, possessing perfect and binding evidentiary power under Indonesian law. This deed provides legal certainty through formal, material, and external proof in accordance with the provisions of the Notary Law (UUJN), including the presence of actual instrumental witnesses. However, the inclusion of fictitious instrumental witnesses can undermine the deed’s validity, reducing its evidentiary power to that of a private deed and potentially leading to its legal annulment. Such violations not only damage public trust and the professionalism of the notary but also expose the notary to administrative sanctions, civil liability, and criminal charges of forgery. Therefore, the integrity and professionalism of the notary are essential to maintaining the validity of authentic deeds, protecting legal rights, and ensuring legal certainty for all parties involved.

Utilization of Digitalization in Improving the Quality of Services and Information in Sumurkondang Village, Cirebon Fauziah, Merlinda Intan; Nurjaman, Fajar; Firizki, Rayhan Syawal; Fitriyanti, Elvira; Suryalaksana, Alif
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.v4i10.858

Digitalization plays a transformative role in improving public service delivery and information dissemination, particularly in rural areas. This study explores the implementation of digitalization in Sumurkondang Village, Cirebon, and its effects on administrative efficiency, accessibility, and community involvement. Employing a qualitative approach with a descriptive case study design, the research involved in-depth interviews, participatory observations, and document analysis. The findings reveal that digitalization improves service quality and ease of access, particularly among younger residents. However, challenges such as low digital literacy among older populations, limited infrastructure, and lack of awareness hinder widespread adoption. Despite some basic digital training conducted by the village government, participation remains low, and skepticism toward digital platforms persists among older users. The study concludes that while digitalization holds great promise for rural development, its success depends on inclusive training, stronger infrastructure, and active community engagement. Recommendations include targeted digital literacy programs, improved internet access, and collaborative efforts between local governments and external partners. These efforts can foster sustainable digital transformation and serve as a model for similar rural communities in Indonesia.

The Effect of Corporate Social Responsibility (CSR), Customer Trust, and Customer Satisfaction on Customer Loyalty at PT. Kiat Ananda Group Surabaya Lie, Steven; Hermeindito, Hermeindito; Santoso, Wiliam
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.859

PT. Kiat Ananda Group is a company engaged in the logistics and cold chain industry that focuses on the distribution of products that require strict temperature control. Program Corporate Social Responsibility (CSR) PT. Ananda Group's tips show a positive correlation between CSR initiatives and increased customer satisfaction and loyalty. More active customer engagement in CSR programs, facilitated through innovative and personalized communication campaigns, has the potential to significantly increase the company's sales. By strengthening the emotional bond between customers and brands, companies can build a loyal customer base and drive long-term sales increases. This study aims to analyze the influence of CSR, customer trust, and customer satisfaction on customer loyalty at PT. Tips from Ananda Group Surabaya. This study uses a quantitative method with a random sampling technique and involves 100 respondents of PT. Tips from Ananda Group Surabaya. Primary data is collected through questionnaires to ensure the relevance and accuracy of the information. Data analysis was carried out using a statistical approach using SmartPLS 3.0 to test the proposed hypothesis. Through quantitative/statistical data analysis, this study seeks to test the proposed hypothesis and provide recommendations that can be used by PT. Ananda Group Surabaya's tips to increase their customer loyalty. The results of the study show that: (1) CSR has a positive and significant influence on customer loyalty, (2) customer trust has a positive and significant influence on customer loyalty, (3) customer satisfaction does not have a significant effect on customer loyalty.

Analysis of Differentiation, Quality and Price Strategies on Competitive Advantages and Their Effect on Customer Satisfaction of Noodle Products PT Sukabumi Alam Mandiri Hoetama, Tony Justinus; Tambunan , Damelina Basauli
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.860

This research aims to analyze the effect of differentiation strategy, product quality, and price on competitive advantage, and its impact on marketing performance of PT Wings Group's instant noodle products. In the Fast Moving Consumer Goods (FMCG) industry, intense competition forces companies to continuously innovate and offer added value to consumers. Competitive advantage becomes a key factor in maintaining market share and enhancing marketing performance, especially in the highly competitive instant noodle product category. This research uses a quantitative approach with data collected through surveys from consumers of PT Wings instant noodle products. The analysis was conducted using a multiple regression analysis model to examine the influence of differentiation strategy, product quality, and price on competitive advantage, as well as the relationship between competitive advantage and marketing performance. This study is expected to provide insights into how elements of differentiation strategy, product quality, and price can create a significant competitive advantage and positively impact marketing performance. The findings are expected to serve as a guide for the company to develop more effective strategies in facing competition in the FMCG market.

The Effect Of Value-Added Tax (Vat) Rate Increase Policy On Inflation Rate, Public Consumption, And Welfare In Indonesia Puteri, Mega Orvala; Alipah, Lipa; Wahdiat, Irwan Sutirman
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.861

This study aims to determine the impact of an increase in the Value Added Tax (VAT) rate on the inflation rate, public consumption patterns, and welfare in Indonesia. VAT is one of the important tools in fiscal policy that contributes greatly to state revenue. The policy of increasing the VAT rate from 11% to 12% in Indonesia is designed to strengthen state revenue in order to support fiscal expenditure, but this policy also has the potential to affect the inflation rate, people's purchasing power, and general economic welfare. This study adopts a quantitative approach by utilizing secondary data in the form of inflation rates, public consumption, state revenue, and VAT rates for the period 2019 to 2023, obtained from the Central Statistics Agency (BPS). The analytical method used is linear regression, which is a hypothesis test to identify the relationship between variables. The results show that the increase in VAT rates has a positive but insignificant effect on inflation and public consumption. On the other hand, the increase in VAT rate has a positive and significant impact on state revenue, with a contribution of 97.4% to the increase in total tax revenue. This finding indicates that although people's purchasing power has not decreased drastically, the government still needs to consider the long-term impact of this policy on economic welfare.

The Effect of Dividend Policy and Company Size on Company Value with Tax Compliance Moderation Variables in The Coal Mining Sector Sutiono, Jemmi; Waluyo , H.
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.862

This study examines the effect of dividend policy and company size on company value, with tax compliance as a moderating variable, focusing on the coal mining sector listed on the Indonesia Stock Exchange (IDX). The research problem stems from inconsistent findings in prior literature regarding the impact of dividend policy and company size on firm value, particularly in the volatile coal mining industry. The objectives are to: (1) analyze the influence of dividend policy on company value, (2) assess the effect of company size on firm value, and (3) evaluate the moderating role of tax compliance in these relationships. Using a quantitative approach, the study employs Moderated Regression Analysis (MRA) on secondary data from 103 energy sector companies (2020–2023). Results indicate that dividend policy negatively impacts firm value, contradicting the bird-in-hand theory, while company size has a significant positive effect. Tax compliance weakens the relationship between dividend policy and firm value, suggesting that higher tax obligations reduce funds available for dividends, thereby diminishing investor appeal. The findings contribute to corporate finance literature by highlighting the nuanced role of tax compliance in shaping firm value in resource-intensive industries. Practical implications include insights for managers on balancing dividend strategies with tax obligations and for policymakers in designing sector-specific fiscal regulations.

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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