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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

128 129 130 131 132

The Role of Cash Holding, Good Corporate Governance, Sales Growth, and Working Capital Turnover on Company Value: Empirical Evidence from the Basic Materials Sector on the Indonesia Stock Exchange Contesa, Sisca; Contesa , Theresia
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1162

This study aims to analyze the determinants of firm value, proxied by Price to Book Value (PBV), by examining the effects of cash holding, good corporate governance, sales growth, and working capital turnover on companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method, resulting in 26 observed firms. The study employs secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis was conducted using multiple linear regression with IBM SPSS version 26. The findings reveal that cash holding and working capital turnover have a positive but insignificant effect on Price to Book Value, while good corporate governance and sales growth show no significant influence on firm value. These results indicate that internal corporate factors have not yet fully explained variations in market valuation among basic materials companies in Indonesia, suggesting the need for further research to explore additional variables that may affect firm performance in the capital market context.

The Impact of Organizational Change and Work Autonomy on Employee Well-Being Omega, Janet; Napitupulu , Elfrida Viesta
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1163

This study aims to analyze and empirically examine the impact of Organizational Change and Job Autonomy on Employee Well-Being. The background of this research is based on the importance of maintaining employee well-being amidst structural changes and autonomy demands in modern work environments. This research employs a quantitative approach with a sample of 36 employee respondents. Data were analyzed using multiple linear regression techniques. The results show that Organizational Change and Job Autonomy simultaneously have a significant and positive effect on Employee Well-Being. This finding is supported by a coefficient of determination (R²) value of 0.721, indicating that 72.1% of the variation in Employee Well-Being can be explained by the two independent variables. The results conclude that effective management of organizational change and the provision of adequate job autonomy are key factors in enhancing employee well-being.

The Influence of Social Media and Brand Awareness on Willingness to Pay Premium Price with Green Attitude as a Mediating Variable on Gen Z Users of Green Product Tupperware Drinking Bottles in East Jakarta City Riswan, Muhammad Syahendra; Wijayanto, Andi; Farida, Naili
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1164

Awareness of environmentally friendly products has become a crucial issue in line with growing global attention to resource efficiency and environmental impact reduction. Generation Z, as young consumers, tends to have high environmental concerns, which may influence their willingness to pay a premium price for green products such as Tupperware bottles. This study applied a quantitative approach using questionnaires distributed to 100 Gen Z respondents who use Tupperware in East Jakarta. The data were analyzed using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method. The findings reveal that social media has a positive and significant effect on both willingness to pay a premium price and green attitude. Brand awareness also significantly and positively affects these two variables. Moreover, green attitude significantly influences willingness to pay a premium price and mediates the relationship between social media and willingness to pay a premium price as well as between brand awareness and willingness to pay a premium price. These findings highlight that communication strategies through social media and strengthening brand awareness are effective in shaping Gen Z's green attitude. A positive environmental attitude increases their willingness to pay a premium price for eco-friendly products. This provides valuable insight for companies in developing sustainable marketing strategies targeting young consumers.

Between Commitment and Image: Greenwashing Practices in Indonesia's Palm Oil Industry Ahmar, Nurmala; Astuti, Tri; Darminto, Dwi Prastowo; Sekar, Calya; Asyraf , Muhammad
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1165

This article examines the practice of greenwashing in the sustainability reports of three major palm oil companies in Southeast Asia: PT A, PT B, and PT C. Employing the Critical Discourse Analysis (CDA) approach developed by Fairclough, this study analyzes the 2024 sustainability reports of these companies to identify the diction, discursive structures, and ideologies reproduced through corporate narratives. The findings reveal notable similarities in the use of symbolic language such as “zero deforestation,” “100% traceability,” and “net zero emission”, which are presented without methodological transparency or the inclusion of counter-narratives from civil society. Each of these companies constructs sustainability discourse as a tool for reputation and legitimacy rather than as a genuine instrument for ecological and social transformation. This article recommends a reformulation of sustainability reporting to be more reflective and accountable, incorporating risk disclosure, third-party audits, and the voices of affected communities.

The Impact of Green Skepticism on the Effectiveness of Green Promotion in Driving Green Purchase Behavior in Indonesia Wijaya, Nediva Trisha Kanya; Maulana, Amalia E.
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1174

Growing consumer concern about environmental impact has prompted companies to adopt green marketing strategies. However, the rise of green skepticism, often triggered by greenwashing, raises questions about the actual effectiveness of such strategies. This study examines the impact of eco-labels and green advertising on green purchase behavior, with perceived green knowledge as a mediator and green skepticism as a moderator. Drawing from the Persuasion Knowledge Model (PKM) and the Stimulus–Organism–Response (S–O–R) framework, a quantitative survey was conducted with 301 environmentally conscious consumers in Greater Jakarta. Structural equation modeling (PLS-SEM) was used to test the hypotheses. Results show that both eco-labels and green advertising significantly enhance perceived green knowledge, which positively influences green purchase behavior. Interestingly, green skepticism negatively moderates the effect of green advertising on perceived knowledge, but does not weaken the influence of eco-labels—possibly due to their third-party verification. The findings emphasize the importance of credible and transparent green communication. Theoretically, this study extends S–O–R by validating direct stimulus-response pathways. Practically, it guides marketers and policymakers to prioritize substantiated claims over persuasive imagery in green promotions.

Opinion Paper: Initiation of Sustainability at Homes in Indonesia Putra, Hendyansyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1170

The purpose of the study is to give perspective to readers and persuade them to act towards a better way of sustaining this one earth. The study focuses on how to contribute to national sustainability starting only from our own home. The method used in this paper is an Opinion Paper, where the writer gives his opinion and finds related supporting documents as secondary sources to summarize and provide the best opinion to readers related to sustainability as the topic. The results confirm that houses in Indonesia have a lot of potential to be a house lab for sustainability acts, since the number of households is huge. The writer also proposes the need for “gotong-royong” to support community sustainability in neighborhoods. More specifically, this will lead directly to national sustainability with the community helping and strengthening each other towards longevity. The implications of this research include: (1) Academic—providing a conceptual framework that integrates local culture into the global sustainability discourse; (2) Practical—offering a model of action that can be adopted by families and communities; and (3) Policy—serving as input for the formulation of a more participatory and community-based sustainability program. Thus, this paper emphasizes that the transformation towards national sustainability can start from grassroots initiatives strengthened by community collaboration.

The Relationship between Verbal Abuse and Anxiety in Young Adult Women in Dating Relationships Aisy, Hana Rahadatul; Anggara , Onny Fransinata
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1175

Verbal abuse in dating relationships is often overlooked and considered a normal conflict, even though it can have a significant impact on mental health, especially in young adult women who are in a vulnerable stage of development. This study aims to analyze the relationship between verbal abuse and anxiety levels in young adult women in dating relationships. The study used a correlational quantitative design with 155 participants aged 18–25 years in Surabaya who had experienced verbal abuse from their partners. The instruments used were the Conflict Tactics Scale 2 (CTS2) to measure verbal abuse and the Beck Anxiety Inventory (BAI) to measure anxiety. The data were analyzed using Pearson's correlation test with the help of JASP software. The results showed a significant positive relationship between verbal abuse and anxiety levels (r = 0.855, p <.001), which means that the higher the experience of verbal abuse, the higher the level of anxiety experienced. These findings reinforce emotion regulation theory and attachment theory, which state that negative interpersonal experiences can disrupt emotion regulation and reinforce anxious attachment patterns, leading to increased anxiety symptoms. In conclusion, verbal abuse in dating relationships has serious implications for mental health, requiring preventive interventions and counseling that emphasize strengthening emotion regulation and healthy relationship literacy.

An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake Nababan, Daniel Reinhard; Situmorang, Elsaría; Zelmiyanti, Riri
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1180

Every business faces challenges and fluctuations that affect its performance and profits. Therefore, careful planning is needed to assist management in estimating the desired profit level. The application of cost-volume-profit analysis focuses on several factors that influence changes in these profit components. In addition, the company must also set the right product selling price to cover the costs incurred. This study aims to analyze the profitability of PT Banana Cake using the application of cost-volume-profit analysis. The method used is a descriptive method with a field study approach. The data used come from primary and secondary sources. The analysis includes cost classification, calculation of the contribution margin and its ratio, calculation of the break-even point, margin of safety and its ratio, and determination of the selling price using the cost-plus pricing method. The results show that the costs incurred consist of variable costs and fixed costs. The contribution margin obtained was Rp 5,142,267 with a ratio of 15.1%; the break-even point was Rp 49,040,167 or 2,347 units; and the margin of safety was Rp 10,227,849 with a ratio of 69%. Determining the product’s selling price using the cost-plus pricing method resulted in a price of Rp 25,658, rounded down to Rp 25,000. Overall, PT Banana Cake’s managerial performance in managing costs and sales has been good and optimal. Therefore, the company’s management can utilize cost-volume-profit analysis for pricing and future profit planning.

The Influence of Social Media Marketing Communication on the Development of Malaysian Culture Adolfo Mariano Sanam, Samuel
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1184

The proliferation of social media has transformed marketing communication, offering new avenues for cultural promotion and tourism development. In Malaysia, platforms like Instagram, TikTok, and Douyin present significant potential for showcasing cultural heritage to both local and international audiences, yet their strategic effectiveness in promoting sustainable cultural tourism requires further exploration. This study examines the influence of social media marketing communication on the development and promotion of Malaysian culture through digital platforms such as Instagram, TikTok, and Douyin. Using the Importance-Performance Analysis (IPA) and Media Mix Plan Theory, the research evaluates the effectiveness of these platforms in increasing engagement, cultural awareness, and tourism interest among both local and international audiences. The findings indicate that video-based content, especially on TikTok, achieved the highest engagement rates due to fast-paced visuals, trending music, and effective use of hashtags and timing. Moreover, the campaign successfully contributed to the Sustainable Development Goals (SDG 4 and SDG 16) by fostering intercultural understanding and peace through creative cultural representation. The results highlight that social media is a strategic communication tool for promoting Malaysia’s cultural image and enhancing sustainable tourism initiatives. This study underscores the strategic role of social media as a powerful tool for sustainable cultural marketing. Academically, it enriches the literature on digital cultural tourism and SDG integration in marketing strategies. Practically, it provides actionable insights for cultural organizations and tourism boards to design authentic and effective digital campaigns that boost cultural preservation, economic vitality, and global cultural image.

Global Minimum Tax: Implications and Recommendations for Multinational Corporations Dilaga, Tirta Prasetya; Daryatno, Andreas Bambang
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (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.v5i4.1169

The implementation of the global minimum tax under the OECD's Pillar Two framework marks a pivotal shift in international taxation, designed to curb profit shifting by multinational corporations (MNCs) to low-tax jurisdictions. This research aims to analyze the mechanism of this policy and its implications for MNCs, with a specific focus on Indonesia's adoption through Minister of Finance Regulation (PMK) No. 136 of 2024. Using a qualitative literature study method, this study examines the operational aspects of the Global Anti-Base Erosion (GloBE) Rules, including the Income Inclusion Rule (IIR), Undertaxed Payment Rule (UTPR), and Domestic Minimum Top-up Tax (DMTT). The findings indicate that the global minimum tax fundamentally alters the international tax competition landscape, rendering aggressive tax planning strategies less effective and significantly increasing compliance complexity for MNCs. Key implications include the need for MNCs to reassess their global tax strategies, optimize the use of Safe Harbour provisions, and strengthen tax governance frameworks. The study concludes with strategic recommendations for MNCs to navigate this new tax environment, emphasizing holistic impact assessments and the realignment of transfer pricing policies.

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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