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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 1,715 Documents

167 168 169 170 171

Correlation of Sustainability Report Disclosure Towards Financial Firm Performance in Indonesia, Malaysia & Singapore Palm Oil Sector from 2020 to 2024 Adimas Jagad Jippanola; Taufik Faturohman
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1646

This research examines the impact of sustainability performance on the financial performance of 26 publicly listed palm oil companies in Indonesia, Malaysia, and Singapore during 2020–2024, using 130 firm-year observations. The research addresses the increasing pressure on the palm oil sector to balance economic growth with environmental and social responsibility. Sustainability disclosure is measured through the ESG Score to evaluate whether strong ESG practices contribute to financial performance or merely represent compliance costs. The study applies a panel data approach, with the Random Effects (RE) Model selected as the most appropriate estimation technique based on the Hausman and Breusch–Pagan Lagrange Multiplier tests. The results indicate that sustainability disclosure has a positive and significant effect on financial performance. The ESG Score shows coefficients of 0.282 for Net Profit Margin (NPM) and 0.329 for Revenue Growth, both significant at the 1% level (p = 0.000), supporting H1 and H2. Meanwhile, firm size does not significantly influence either financial performance indicator, suggesting that sustainability maturity and strategic ESG integration are more important than asset scale. The findings demonstrate that integrating ESG principles into business strategies provides financial benefits by improving profitability and supporting revenue expansion. Furthermore, younger firms appear to be more responsive in achieving revenue growth, while older firms show slight advantages in maintaining profit margins. This research highlights ESG integration as a strategic investment that can create sustainable competitive advantages in the highly scrutinized palm oil industry.

A Comparison of the Application of the Exponential Smoothing, Arima, and Random Forest Regression Methods for Forecasting Main Distribution Unit (MDU) Material Requirements at PT XYZ Puspa Ayu Kustia; I Nyoman Pujawan; Erwin Widodo
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1648

This study aimed to compare the performance of forecasting methods for MDU requirements at PT XYZ using weekly aggregated data. The materials analyzed included kWh meters and Miniature Circuit Breakers (MCBs). Three forecasting methods were compared: Exponential Smoothing as a deterministic approach, ARIMA as a stochastic time-series approach, and Random Forest Regression as a contemporary machine learning-based approach. ARIMA was selected because preliminary identification indicated that the weekly demand data did not exhibit strong seasonal patterns; therefore, a non-seasonal model was considered more appropriate. This research employed a quantitative approach using historical material usage data. The forecasting performance of each model was evaluated using forecasting error metrics, including Mean Absolute Error (MAE), Mean Absolute Percentage Error (MAPE), and Root Mean Square Error (RMSE). Furthermore, statistical comparisons of forecasting errors were conducted to determine whether performance differences among the methods were statistically significant. The best-performing forecasting model was then used as the basis for developing preliminary recommendations for inventory policy. This study is expected to contribute scientifically to the selection of appropriate forecasting methods based on the characteristics of MDU demand data. In addition, it provides practical contributions for PT XYZ by supporting more objective, measurable, and data-driven procurement planning and inventory management.

DeconStructing the IDR 271 Trillion Scandal: Fraud Hexagon's Perspective on the Governance of State-Owned Mining Enterprises Taofik Muhammad Gumelar; Rudi Alamsyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1649

Corruption remains a fundamental obstacle to economic development and governance across various industrial sectors, including mining. Indonesia continues to be categorized as a country with a high level of corruption, particularly within extractive industries. The corruption scandal involving PT Timah Tbk represents one of the largest cases illustrating the complexity of governance challenges and significant oversight weaknesses, with a 2023 audit by the Supreme Audit Agency (Badan Pemeriksa Keuangan/BPK) reporting state losses amounting to IDR 271 trillion. This study aimed to analyze the application of the Fraud Hexagon model in detecting indications of corruption at PT Timah Tbk, a strategic mining company in Indonesia, by examining six key elements: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study employed a qualitative method with a case study approach, utilizing primary data from interviews and secondary data consisting of financial reports, BPK audit findings, investigative media reports, and Supreme Court rulings. Data analysis was conducted using thematic analysis, content analysis, and the Miles and Huberman data analysis model, with findings validated through data source triangulation. The results indicate that arrogance functions as a primary triggering factor, as individuals in strategic positions may perceive themselves as superior and beyond legal accountability, while collusion reinforces corrupt practices through structured networks involving state-owned enterprise officials, private-sector actors, and government regulators. The implications of this study highlight the need to strengthen technology-based internal control systems and enhance managerial accountability to prevent similar scandals from recurring in Indonesia’s strategic mining sector.

Islamic Ecotheology and Sustainable Agriculture in Indonesia: A Thematic Analysis of The Interpretation of The Archipelago Abdunna'im Al Husaini; Ahmad Nurrohim
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1651

This research aims to formulate a theological integration model that is applicable to environmental governance by exploring the operationalization of Islamic Eco theological principles in sustainable agricultural policies in Indonesia. The method used is descriptive qualitative through library research. The analysis was carried out thematically (maudhu’i) using content analysis and comparative hermeneutics methods on primary texts, namely Tafsir Al-Azhar by Hamka and Tafsir Al-Misbah by M. Quraish Shihab. The analytical knife is equipped with the framework of Maq??id al-shar??ah to transform sacred texts into practical policy recommendations. The results show that the pillars of Islamic ecotheology consisting of M?z?n (cosmic balance), Khil?fah (ethical governance), and Am?nah (moral accountability) provide a solid normative architecture for the agrarian system. Hamka and Quraish Shihab's thoughts converge on the values of ecological justice and interdependence between beings. Through the framework of Maq??id al-shar??ah, these theological values have been successfully operationalized into practical policies, such as Climate-Smart Agriculture, agroforestry, sustainability certification (ISPO/RSPO), as well as green financial instruments in the form of zakat, environmental waqf, and carbon taxes. The conclusion of the study emphasizes that the success of sustainable agriculture and agrarian justice for smallholders in Indonesia cannot be solved only through a technocratic approach, but requires moral-spiritual integration. This research contributes to expanding the discourse of Maq??id al-shar??ah to the macroecological dimension and offers a paradigm of "Ecological Sovereignty" to deal with the cross-border climate crisis.

Analysis of Factors Influencing Behavioral Intention Regarding AI Technology for Quality Inspection Using the Technology Acceptance Model at PT XYZ Serafaldo Angga Kusuma; Udisubakti Ciptomulyono
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1653

The development of Artificial Intelligence (AI) technology provides significant opportunities for the manufacturing industry to improve the efficiency and accuracy of quality inspection processes. The implementation of AI in quality inspection is expected to reduce human error and accelerate decision-making. However, the successful adoption of this technology depends largely on user acceptance and intention to use it within the work environment. Many digital transformation initiatives fail to achieve optimal outcomes due to employees’ limited perceptions of technological benefits and ease of use. Therefore, this research is important for understanding the factors influencing user acceptance of AI-based quality inspection systems, enabling companies to develop more effective implementation strategies. This study applied the Technology Acceptance Model (TAM) by incorporating the variables of perceived usefulness (PU), perceived ease of use (PEU), perceived enjoyment (PE), perceived cyber risk (PCR), perceived innovativeness in IT (PIIT), self-efficacy (SE), and behavioral intention (BI). The research employed a quantitative approach through questionnaire distribution to employees at PT XYZ who were directly involved in quality inspection activities. The results of the study using the PLS-SEM method showed that the perceived usefulness (PU) variable had the strongest significant effect on behavioral intention (BI). Therefore, strategies to improve technology acceptance should prioritize variables with substantial impacts, particularly by providing training and enhancing employee understanding of the benefits of AI in supporting work performance.

Integrating Productive Zakat Management for Sustainable Development: Strengthening Collaboration Between Baznas and Laz to Improve Mustahik Welfare Andy Putra Wijaya; Dwi Santosa Pambudi; Iwan Setiawan
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1654

The Sustainable Development Goals (SDGs) have established a comprehensive global framework for addressing multidimensional challenges related to poverty, inequality, and sustainable economic development. In Indonesia, productive zakat has increasingly been recognized as a strategic instrument of Islamic social finance capable of supporting the achievement of these goals through sustainable socioeconomic empowerment. This study examined the role of productive zakat management in advancing the SDGs by emphasizing institutional integration, effective governance, and collaborative partnerships among zakat management organizations and other development stakeholders. Using a qualitative approach based on a comprehensive review of relevant literature, policy documents, and empirical studies, the research explores the alignment between productive zakat programs and the objectives of sustainable development. The findings indicate that productive zakat contributes significantly to poverty alleviation, income generation, employment creation, human capital development, and the reduction of socioeconomic inequalities, particularly in relation to SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequalities). The study further demonstrates that the effectiveness of productive zakat depends on the integration of transparent and accountable governance, data-driven management, digital transformation, continuous beneficiary assistance, and institutional collaboration involving the National Zakat Agency (BAZNAS), Zakat Collecting Organizations (LAZ), government agencies, the private sector, and local communities.

Proposed Innovation Leadership Framework for Risk Based Strategic Decision?Making and Value Creation: A Case Study from the Indonesian Plastic Manufacturing Company Fahmmy Herdiansyah Heryadi; Sylviana Maya Damayanti
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (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.v5i12.1561

Innovation has become an important requirement for organizations seeking to maintain competitiveness and achieve sustainable growth. However, many organizations still face challenges in transforming innovation initiatives into sustainable organizational capabilities. This study aims to assess the organization’s innovation readiness, identify capability gaps, analyze their root causes, and develop a Proposed Innovation Leadership Framework. A qualitative case study was conducted in an Indonesian plastic manufacturing company through interviews with key leaders and analysis of organizational documents. The findings indicate that the organization has demonstrated a strong commitment to innovation and implemented various innovation initiatives. However, challenges remain in governance, organizational learning, strategic alignment, and capability development, limiting the organization’s ability to build sustainable innovation capability. Based on these findings, this study proposes an Innovation Leadership Framework to strengthen innovation capability, support risk-based strategic decision making, and enhance value creation. The framework emphasizes leadership involvement, effective governance, organizational learning, and long-term capability development to enable innovation as a sustainable source of competitive advantage.

Sustainable Competitive Advantage through Strategic Analysis: A Case Study of PT Avia Avian Tbk Shabrina Windy Cahyono
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (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.v6i1.1577

This study aimed to analyze the strategic factors that supported the creation of sustainable competitive advantage at PT Avia Avian Tbk, one of the leading companies in Indonesia’s paint and building coatings industry. The study employed a qualitative descriptive approach using a case study method, with secondary data obtained from the company’s annual reports, sustainability reports, official publications, and relevant scientific literature. The analysis was conducted using PEST analysis, Porter’s Five Forces analysis, industry life cycle analysis, value chain analysis, and the Competitive Profile Matrix (CPM). The findings indicated that PT Avia Avian Tbk maintained a strong competitive position supported by an extensive distribution network, product innovation capabilities, vertical integration, operational efficiency, and a commitment to sustainability. From an external environmental perspective, the company benefited from construction sector growth, increasing demand for environmentally friendly products, and technological developments that supported innovation. Meanwhile, competition within Indonesia’s paint industry remained relatively intense, although the threats posed by new entrants and substitute products were relatively low. The CPM results indicated that PT Avia Avian Tbk demonstrated a stronger competitive position compared with several major competitors in the industry. This study concluded that a company’s ability to manage internal resources, strengthen innovation, and adapt effectively to changes in the business environment were key factors in maintaining sustainable competitive advantage. The findings are expected to serve as a reference for manufacturing companies in formulating business strategies oriented toward long-term growth and sustainability.

Towards a Universal Health Coverage in the Pandemic COVID-19: Study on the Low Participation of Health National (JKN) in the District Bulukumba Andi Irpan Badawi; Nurhudaeni Rahmiani; Muhammad Nurcholis Setiawan; Ashar Prawitno
Journal Research of Social Science, Economics, and Management Vol. 1 No. 6 (2022): 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.v1i6.71

The implementation of the National Health Insurance (JKN) program is aimed at realizing the SDGs (Sustainable Development Goals), namely achieving UHC (Universal Health Coverage) commitments in Indonesia. However, until now there are still many residents, especially in Bulukumba Regency, who are not registered for JKN membership. In fact, JKN participation greatly helps the accessibility of health services and overcomes obstacles to medical expenses, especially for low-income people. Therefore, the purpose of this study is to identify the factors causing the low JKN membership and formulate efforts to increase JKN participation in Bulukumba Regency. This research method is a qualitative research with the determination of informants using purposive techniques. This research was conducted in Bulukumba Regency in June 2021. Data collection techniques were carried out through interviews, observations, documentation, and literature studies, then the data were analyzed using fishbone diagrams. The results showed that the factors causing the low JKN participation in Bulukumba Regency, namely low education level, the majority work as farmers, do not know the JKN registration process, do not understand the health insurance system, lack of socialization, the formation of a stigma regarding differences in health services between JKN participants and patients. general, apathetic family heads, the data bank in the Integrated Social Welfare Data (DTKS) has no updates, there is no synchronization of data for the poor, and there is a quota system for the JKN PBI APBD. Based on this, it can be concluded that the cause of the low JKN participation in Bulukumba Regency arises from problems from the community and the government. Therefore, it is necessary to update the data at DTKS regularly and provide education and socialization to the public regarding the health insurance system and JKN program, then form an Independent Institution to foster community enthusiasm to register as JKN participants.

An Evaluation of Bureaucratic Barriers to Public Accountability in Regional Development: Implications for The Community Economy Siti Nurjanah; Jopie Tommy Rompas; Maulana Irfan Andriansyah
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (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.v6i1.1569

This study aimed to analyze bureaucratic constraints on public accountability in regional development and their implications for community economic conditions. The research was based on the problem of limited bureaucratic effectiveness, characterized by hierarchical organizational structures, complex administrative procedures (red tape), and weak performance-oriented work cultures. This study employed a descriptive qualitative approach through a literature review using thematic analysis of academic and policy sources. The findings indicated that bureaucratic constraints significantly reduced public accountability, particularly in terms of transparency and performance accountability. This condition resulted in inefficiencies in regional development implementation, increased economic transaction costs, and declining public trust in local governments. The downstream impacts were reflected in weakened community economic competitiveness, particularly among Micro, Small, and Medium Enterprises (MSMEs), as well as reduced regional investment attractiveness. The study concluded that a consistent causal relationship existed among bureaucratic constraints, public accountability, development performance, and community economic conditions. Therefore, bureaucracy reform based on accountability principles, digital governance transformation, and strengthened oversight systems are essential prerequisites for improving regional development effectiveness.

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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

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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