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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 1,597 Documents

156 157 158 159 160

Analysis And Strategies for Strengthening Internal Controls Over Financial Reporting (PIPK) at PT Wika Christine Belgina Saurmauli
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): 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.v5i10.1499

Quality financial statements are very important for companies because they are directly related to stakeholder trust, access to funding, and the legitimacy of corporate governance. Internal Control over Financial Reporting (PIPK) is designed to provide reasonable assurance that financial statements are prepared in accordance with generally accepted accounting principles and are free from material errors or fraud. This article aims to analyze the implementation of PIPK at PT WIKA using the COSO Internal Control–Integrated Framework 2013 and the SOE PIPK policy, as well as to identify control weaknesses and strengthening strategies. This research uses secondary data in the form of PT WIKA’s financial statements, PIPK policies, SOE governance documents, and other relevant supporting documents. The method used is a case study with a descriptive-qualitative approach through an analysis of the suitability of company practices with the COSO framework and the stages of PIPK implementation. The results of the analysis show that although PT WIKA already has a formal foundation for PIPK through its governance structure, COSO adoption, and ERP-based IT support, its implementation has not been effective due to weaknesses in liquidity risk assessment, revenue and receivables control activities, control documentation and testing, and the low transparency of material deficiency disclosures. Conceptually, this article emphasizes the importance of consistency between the design and implementation of PIPK in the high-risk construction sector, while practically providing recommendations for strengthening policies, processes, human resources, and information systems as the basis for improving governance and restoring stakeholder trust.

Implementation of Ornamental ART Instruction Using Modules for Eighth Grade Students at SMP Negeri 1 Jatitujuh, Majalengka Regency Faihaa Rihhadatul’aisya Rahman; Farid Abdullah; Bandi Sobandi
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1502

The current educational era still relies heavily on conventional, teacher-centered instruction, resulting in low student engagement and limited understanding, particularly in fine arts subjects such as decorative arts. Students often imitate without grasping fundamental concepts, which hinders creativity and independent learning. This study aims to develop and assess the effectiveness of a structured decorative arts learning module designed for eighth-grade students at SMP Negeri 1 Jatitujuh, Majalengka Regency. A quantitative descriptive method with a one-group post-test design was employed, involving 29 students selected through purposive sampling. The learning module incorporated illustrations, examples, practice questions, and active learning strategies across four sessions. Data were collected via post-tests and student response questionnaires and analyzed using descriptive statistics to evaluate comprehension, application, and evaluative understanding. The results indicate a significant improvement in student understanding, with an average post-test score of 85.68, where 86.2% of students met the Minimum Competency Criteria. Student responses averaged 76.9%, reflecting the module's effectiveness, clarity, and support for independent learning. These findings demonstrate that systematic, interactive teaching materials combined with active learning methods can enhance comprehension and motivation in decorative arts. The study concludes that the module is effective in improving student understanding and provides a replicable framework for integrating student-centered learning into fine arts education.

A Comparative Analysis of Sharia E-Commerce, Sharia Credit Cards, and Sharia Franchising from the Perspective of Maqashid Al-Sharia Dody Sulaiman; Ida Busnetty
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1503

The rapid growth of digital technology has transformed economic activities, creating new opportunities and challenges for Islamic finance in Muslim-majority countries like Indonesia. Sharia-compliant instruments, including sharia e-commerce, sharia credit cards, and sharia franchising, have emerged to facilitate ethical digital transactions in accordance with Islamic law. This study aims to examine and compare these three instruments using the maqashid al-sharia framework to evaluate their compliance, legal validity, and contribution to societal welfare. The research employs a normative legal methodology, combining conceptual analysis, comparative analysis, and maqashid-based assessment. Primary data include DSN-MUI fatwas, Quranic verses, and hadiths, while secondary data encompass classical fiqh texts, contemporary Islamic finance literature, and academic journal articles. Thematic content analysis was conducted to identify contract types, adherence to sharia prohibitions, and the instruments' contributions to the five dimensions of maqashid al-sharia. Findings reveal that all three instruments are permissible (mubah) when contractual pillars are fulfilled and prohibited elements such as riba and gharar are avoided. Each instrument employs combined contracts to manage complex digital transactions effectively. While they strongly support wealth protection (hifzh al-mal) and religious compliance (hifzh al-din), their contributions to intellectual development, family welfare, and social sustainability remain limited. The study concludes that continuous oversight, integration of ethical considerations, and adoption of advanced monitoring technologies are necessary to enhance the effectiveness and societal impact of Islamic digital financial instruments.

The Impact of Human Resource Planning and Development on The Productivity of SMEs in The Bulak District of Surabaya During The Covid-19 Pandemic Yulia Kartikaningrum
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

In this era of the industrial revolution 4.0, human resources are required to be more sophisticated and advanced in all fields. The internet and technology continue to be put forward in welcoming every effort and activity against globalization. The following research aims to find out and analyze the influence of human resource planning and development on the productivity of MSMEs in Bulak Sub-district Surabaya during the Covid-19 Pandemic. The following study used a quantitative approach and the analysis method uses multiple linear regression. The data collection technique in this study used a questionnaire with a sample of 90 respondents. The results of the following study show that planning has a significant effect on productivity due to the significance value of 0.000<0.05. Human resource development has a significant effect on productivity because of the significance value of 0.000<0.05. Simultaneous planning and human resource development has a significant effect on productivity due to the significance value of 0.000<0.05. Human resource planning and development affected the productivity variable by 63.1% and the remaining 36.9% was explained by other variables outside the model.

The Role of Customer Experience in Mediating the Effects of Digital Financial Literacy and E-Service Quality on Customer Retention in Digital Banking Services Syahdad Perkasa; R. Ghifari Ramadhana Agueni; Abi Rilo Pambudi; Minsani Mariani
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1505

The rapid expansion of digital banking services has intensified competition in customer retention, particularly among Generation Z and Millennial users who prioritize seamless and personalized digital experiences. This study investigates the role of customer experience in mediating the influence of digital financial literacy and e-service quality on customer retention in Indonesia's digital banking sector. Employing a quantitative explanatory approach with a cross-sectional design, data were collected from 230 active digital banking users through structured online questionnaires. Structural Equation Modeling–Partial Least Squares (SEM-PLS) was applied to analyze the direct and indirect effects among variables. The findings reveal that digital financial literacy and e-service quality do not directly affect customer retention, but both significantly enhance customer experience, which in turn fully mediates their effect on retention. Customer experience emerges as the central determinant of loyalty, emphasizing the importance of cognitive, emotional, and functional interactions with digital banking services. The study confirms that technical quality and digital literacy alone are insufficient to sustain long-term engagement without fostering positive customer experiences. These results extend theoretical understanding through the Expectation-Confirmation Theory and Service-Dominant Logic frameworks, and provide practical implications for digital banking institutions aiming to design experience-centered strategies to enhance retention among tech-savvy customer segments.

The Influence of Work Environment, Work Motivation, and Work Discipline on Employee Performance on CV Sido Hidup Makmur Serly Aprilya Wati; Editya Nurdiana; Eteh Resa Asyifa
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): 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.v5i10.1506

This research aims to test and analyze the influence of work environment, work motivation, and work discipline on employee performance at CV Sido Hidup Makmur in Kuningan, West Java. Using a quantitative approach with the survey method, data was collected from 80 respondents through saturated sampling techniques (census) and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The results of the structural model analysis showed that the work environment had a positive and significant effect on employee performance with a path coefficient of 0.380. Work motivation was found to be the most dominant factor with the highest path coefficient of 0.441, indicating that intrinsic and extrinsic motivation are the main keys in driving productivity. Work discipline also makes a significant positive contribution with a coefficient of 0.242 in maintaining operational order. Simultaneously, the three variables have a strong predictive ability on employee performance with an R-square value of 0.732, which means that the model is able to explain 73.2% of the variation in performance in the company. This research concludes that the synergy between creating a conducive environment, increasing motivation, and consistent discipline enforcement is an effective strategy to optimize the performance of human resources in the manufacturing industry.

The Effect of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Price to Book Value (PB) in Mining Subsector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2020-2024 Period Nikmah Nurbaiti; Nurhana Dhea Parlina
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): 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.v5i10.1508

Study This aim For analyze The influence of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in companies subsector mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2020–2024 period . Research use approach quantitative with design associative . Population study covering 42 companies subsector mining , with purposive sampling technique so that obtained by 10 companies as sample study for five years observations , resulting in a total of 50 observations . The data used is secondary data in the form of report finance analyzed annually? use multiple linear regression through device SPSS software version 22. Research results show that in a way partial Return on Assets (ROA) and Current Ratio (CR) have an effect positive and significant on Price to Book Value (PBV), while Debt to Equity Ratio (DER) has an effect negative and significant towards PBV. In general simultaneously , ROA, CR, and DER have an effect significant on PBV. Findings This indicates that profitability , liquidity , and structure capital is factor important things that influence mark company subsector mining . Companies with level good profitability and liquidity? as well as low leverage levels tend own mark more companies? high in the eyes of investors.content analysis

Analysis of the Relationship Between Factors of the Health Belief Model (Perceived Benefit and Perceived Barrier) and Service Quality (Reliability and Responsiveness) on Outpatient Satisfaction, Controlling for Sociodemographic Characteristics, at the Cardiology Clinic of Hospital X in Indonesia Michael Aditya Lesmana; Agoes Tinus Lis Indrianto
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1509

Patient satisfaction is a critical measure of healthcare quality, particularly in cardiac outpatient services where cardiovascular disease constitutes a major global health burden. In Indonesia, stroke and ischemic heart disease represent the leading causes of mortality, emphasizing the need for effective and responsive cardiac care. Despite a national hospital satisfaction rate of 82.7%, this figure remains below the government target of 90–95%, highlighting gaps in service delivery, especially in responsiveness and reliability. This study aims to examine the influence of Health Belief Model dimensions (perceived benefits and perceived barriers) and SERVQUAL service quality attributes (reliability and responsiveness) on outpatient satisfaction at a cardiac polyclinic, while controlling for sociodemographic factors such as age, gender, education, and marital status. A quantitative cross-sectional design was employed, collecting data from 146 adult patients using structured questionnaires. Data were analyzed through hierarchical multiple regression to determine the partial and combined effects of the independent variables. The findings indicate that responsiveness is the most dominant predictor of patient satisfaction, followed by reliability and perceived barriers, whereas perceived benefits and sociodemographic factors showed no significant influence. These results suggest that operational efficiency and barrier mitigation are more impactful than inherent medical benefits in determining patient satisfaction. The study concludes that prioritizing responsiveness, reliability, and the reduction of procedural barriers can substantially improve patient satisfaction, providing actionable insights for healthcare management and policy optimization.

Implementation of Frugal Living to Lead to A Prosperous Quality of Life in Personal Financial Planning Literature Study Ahmad Tojiri
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1511

Amid global economic uncertainty and increasing consumptive lifestyles, many individuals face challenges in achieving a prosperous quality of life through personal financial planning. Frugal living practices are emerging as a promising strategy to overcome these challenges. This research aims to comprehensively investigate the practice of frugal living as a strategy towards improving the quality of a prosperous life in the context of personal financial planning, through a literature review approach. With the rise of discourse on sustainability and consumption awareness, this study examines a wide range of relevant scientific literature to understand the concept of frugal living, its principles, and its implications for individual financial well-being. The research method used was thematic analysis of the publication of journals, books, and research reports published in a certain time frame. The study's main results show that frugal living is not just about extreme saving, but rather a value-first mindset, prioritization, and waste reduction, which significantly contributes to the achievement of long-term financial goals, reduced financial stress, and increased life satisfaction. The consistent application of frugal living allows individuals to allocate resources more wisely, save more, invest smartly, and ultimately achieve sustainable prosperity. The conclusion of this study confirms that frugal living is an important instrument in personal financial planning to achieve a prosperous quality of life in the modern era.

The Effect of Transformational Leadership Style and Organizational Communication on the Performance of Employees at the Majalengka Regency Disaster Management Agency Ari Permana; Agi Syarif Hidayat
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1513

This study aims to analyze the influence of transformational leadership and organizational communication on employee performance at the Regional Disaster Management Agency (BPBD) of Majalengka Regency. This research is motivated by the demand to improve the performance of BPBD personnel in the face of dynamic and complex working conditions, necessitating an effective organizational leadership and communication style to support the achievement of optimal employee performance. This study uses a quantitative approach with an associative method. The population in this study consists of all employees of BPBD Majalengka Regency, totaling 70 people, all of whom were used as the research sample through a saturated sampling technique. The research data were obtained through the distribution of questionnaires using a Likert scale and analyzed using multiple linear regression analysis with the assistance of the SPSS program. The results of the study show that transformational leadership partially does not have a significant effect on the performance of BPBD Majalengka Regency employees. Meanwhile, organizational communication has a positive and significant effect on the performance of BPBD employees in Majalengka Regency. The coefficient of determination indicates that transformational leadership and organizational communication together are able to explain 22% of the variance in employee performance, while the remainder is influenced by other variables outside the research model. Based on the results of this study, it can be concluded that organizational communication plays an important role in improving the performance of BPBD Majalengka Regency employees.

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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

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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