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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

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The Effect Of Tax Sanctions, Tax Knowledge, And Tax Socialization On Individual Taxpayer Compliance With Taxpayer Awareness As A Mediation Variable Frecky; H. Waluyo
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.v4i10.831

This study aims to analyze the effect of tax sanctions, tax knowledge, and tax socialization on individual taxpayer compliance, with taxpayer awareness as a mediating variable. Using a quantitative approach with the Structural Equation Modeling-Partial Least Square (SEM-PLS) method, data were collected via questionnaires from 100 individual taxpayers in Jakarta. The results indicate that: (1) tax sanctions have a significant positive effect on taxpayer compliance; (2) tax knowledge significantly improves compliance; (3) tax socialization positively impacts compliance; (4) taxpayer awareness significantly enhances compliance; and (5) taxpayer awareness successfully mediates the effects of tax sanctions, tax knowledge, and tax socialization on compliance. These findings underscore the importance of fiscal policies that prioritize compliance through taxpayer awareness, particularly among Micro, Small, and Medium Enterprises (MSMEs).

The Effect of Tax Supervision on Taxpayer Compliance in Submitting Annual Tax Returns at DGT Bali Regional Offices Ashari Nursetyo Nugroho; Rahmat Hidayat; Akadun
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.v4i10.832

Despite high tax revenue realization at Indonesia’s DGT Bali Regional Office, formal compliance in Annual Tax Return (SPT) submissions remains critically low (41.18%–44.93%), signaling a gap between enforcement and taxpayer adherence. This study investigates how tax supervision influences compliance, addressing regional disparities overlooked in prior literature.The research aims to analyze the effect of tax supervision on taxpayer compliance in SPT submissions, assessing perceptual and operational dimensions of supervision. A quantitative survey of 214 taxpayers (cluster random sampling) used Likert-scale questionnaires, analyzed via descriptive statistics and simple linear regression (SPSS v27). Tax supervision significantly improves compliance (46.8% contribution), with supervision perceived as effective overall (3.83/5) but weaker in measurement (3.34/5). Compliance scored highly (4.42/5), driven by formal compliance. The study underscores the need for enhanced measurement tools in supervision and explores uncharted factors (e.g., digitalization, socio-cultural influences) affecting compliance. It provides actionable insights for regional tax authorities to refine policies, bridging the gap between revenue targets and taxpayer engagement.

The Influence of Brand Image and Satisfaction on Loyalty Mediated by Customer Trust in the Janji Jiwa Coffee Brand, Jakarta Ni Made Gracia Trifosa; Budi Haryono; Saparso Saparso
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.v4i10.833

Enhancing Employee Potential: Using Talent Mapping to Drive Talent Mobility at PT Mifa Bersaudara Hadi Firmansah; Fajmal Hadi
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.v4i10.834

In coal mining industries where operational complexity and strategic growth are increasing, the challenge of identifying and developing internal talent is critical. PT Mifa Bersaudara, a coal mining company in Aceh, Indonesia, faces the need to optimize human resource potential to ensure leadership continuity and internal talent mobility. This study aims to implement a systematic talent mapping framework by combining the HAV Matrix and 9-Box Grid to assess employee performance and potential. Employing a quantitative descriptive approach with secondary data from 140 employees, the research uses KPIs, compliance indicators, leadership traits, certifications, and external assessments to evaluate talent readiness. Employees were categorized using a weighted scoring method and visualized in the 9-box grid to support strategic HR decisions. The results revealed that 68 employees fall into the “Developing Top Performers” category and 33 into the “Effective Performers” group, indicating a strong pipeline for future leadership roles. The study concludes that structured talent mapping enhances workforce alignment, boosts employee engagement, and supports sustainable succession planning. It also serves as a reference for other organizations aiming to institutionalize data-driven human resource development.

The Contribution of Metal Mining to Southeast Sulawesi’s Economy: An Input-Output Analysis Manzilia Fatma; Amy Yayuk Sri Rahayu
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.v4i10.835

Abstrak. The metal mining sector, particularly nickel mining in Southeast Sulawesi, Indonesia, plays a crucial role in regional economic growth but faces challenges in achieving sustainable development. Despite contributing significantly to the Gross Regional Domestic Product (GRDP), the sector exhibits relatively low economic multipliers and weak integration with upstream and downstream industries. This study aims to analyze the economic impact of the metal mining sector by quantifying its multiplier effects and sectoral linkages using an Input-Output model. Employing the 2023 Input-Output Table for Southeast Sulawesi and applying Leontief multiplier analysis, the research evaluates income, employment, and surplus multipliers as well as backward and forward linkages within 52 economic sectors. The results reveal that while the sector’s contribution to GRDP increased by 40.63% from 2019 to 2023, its multiplier effects remain limited compared to secondary and tertiary sectors. Simulation shows that increasing nickel production could raise regional GRDP by 3% but has minimal national impact. The findings underscore the necessity of strengthening downstream processing, enhancing sectoral linkages, and pursuing economic diversification to maximize benefits and ensure long-term regional economic resilience. This study provides valuable insights for policymakers aiming to foster sustainable development in resource-rich regions.

The Effect of Clinical Competence, Persona Image and Accessibility of Doctor's Services on Patient Revisit Intention at Hospital X Fransiska Amelia Sugianto; Wiliam Santoso; Agoes Tinus Lis Indrianto
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.v4i10.836

The purpose of this study is to analyze the relationship between the influence of clinical competence, persona image, and service accessibility on patient satisfaction, which will influence repeat visit intentions. This study employed a quantitative methodology, analyzing data collected from questionnaires completed by 182 respondents. Researchers carried out an analysis using primary data obtained by distributing questionnaires via Google Forms at Hospital X in the Solo Raya area. The research results showed that the doctor's clinical competence, persona image, and service accessibility influence patient satisfaction, which can influence the patient's intention to revisit. This research can provide important insights for health service providers, especially hospitals, to be able to develop strategies aimed at increasing patient retention through increasing clinical competence, positive persona image of doctors, and ease of service accessibility to improve service quality with the primary objective of enhancing the volume of patient visits.

The 4s Conceptual Model Based On Hermeneutics And Exegesis Of Proverbs 30:24–28: Implications For Contemporary Christian Financial Stewardship Tomy Wibiksono
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.v4i10.838

Amid growing concerns over financial illiteracy and the declining integration of spiritual values in modern Christian economic life, this study constructs a conceptual model of Christian personal financial stewardship based on a symbolic exegesis of Proverbs 30:24–28. The passage presents four small creatures—the ant, rock hyrax, locust, and lizard—commended for their wisdom. These animals are interpreted as archetypes that embody key principles of financial stewardship. The study aims to develop a biblically grounded and theologically relevant framework for personal financial ethics in the Christian context. Utilizing a qualitative-reflective approach within practical theology, the research employs grammatical-historical exegesis in conjunction with symbolic-narrative hermeneutics, informed by the works of Osborne, Ricoeur, and Vanhoozer. The findings reveal four theological pillars: Sense Strategy (ant), which emphasizes financial awareness of seasonal rhythms; Shield Stewardship (rock hyrax), which promotes ethical and moral safeguarding; System Discipline (locust), which represents internal financial order; and Shift Scaling (lizard), symbolizing adaptive and incremental growth. These dimensions are synthesized into the 4S Conceptual Model and aligned with modern financial theories such as the Life-Cycle Hypothesis, Precautionary Saving, Behavioral Finance, and Adaptive Financial Resilience. The model offers a transformative framework that bridges biblical wisdom and contemporary financial practice. Its implications extend to discipleship, church education, marketplace ministries, and the spiritual formation of financial life.

Buy Now Pay Later Impact to Online Food Delivery Transactions of University Student Customer Segment Iqbal Anugrah Alhadi Parinduri; G. N. Sandhy Widyasthana; Mustika Sufiati
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 Sean Gaudialmo; Jelang Ramadhan
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.

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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