Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal Research of Social Science, Economics, and Management

jrssem
Website

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

66 67 68 69 70

Portfolio Efficiency Analysis of JAPFA and Indofood CBP Using the Efficient Frontier Approach: Implications for Food Sector Policy Poppy Yuliani; Bagus Pamungkas; Nicko Albart
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.v4i10.842

The Indonesian capital market, particularly the food sector, is undergoing significant changes due to strategic government policies such as the free lunch program, which directly influence market dynamics and investor behavior. This study addresses the problem of how investors can optimize portfolio efficiency between two dominant food sector stocks, JAPFA and Indofood CBP (ICBP), under regulatory uncertainty. The primary objective is to identify an optimal portfolio allocation that balances risk and return using the Efficient Frontier approach developed by Markowitz (1952). Employing a quantitative descriptive method, daily stock price data from January to December 2024 were analyzed to simulate portfolio weights, expected returns, and risks. Results reveal a very low correlation (0.085) between JAPFA and ICBP, indicating strong diversification benefits that minimize portfolio risk without sacrificing returns. An optimal portfolio allocation around 30% JAPFA and 70% ICBP is recommended to maximize investment efficiency. The study's findings have important implications for investors, portfolio managers, and policymakers by demonstrating how diversification in the food sector can hedge against market volatility driven by government interventions. This research enriches the literature on portfolio management by integrating policy-driven market conditions. Future research should explore multi-asset portfolios, incorporate macroeconomic factors, and apply advanced optimization techniques such as artificial intelligence to better navigate complex and evolving market environments.

The Role of National Computer Security Incident Response Team (Nat-CSIRT) in Threat Intelligence Sharing Through National Cyber Threat Intelligence System and Cyber Incident Database Center Andi Yusuf; Basuki Erwin Setiyadi; Claudia Dwi Amanda; Muhamad Al Fikri
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.v4i10.843

In 2021 and 2022, the stakeholder response rate to notifications sent by BSSN was only 9% of the total notifications delivered. In establishing the Nat-CSIRT, BSSN needs to implement breakthroughs to increase the number of responses and follow-ups to these notifications, thereby enhancing situational awareness and strengthening the national cybersecurity posture. Therefore, the role of Nat-CSIRT is crucial in optimizing threat intelligence sharing at the national level. The implementation of threat intelligence sharing has been mandated by various national and organizational policies, which underscores the urgency of executing the established policy directions. This paper focuses on strategies for the role of Nat-CSIRT in the implementation of national-level threat intelligence sharing by delving into the root causes of the suboptimal sharing using a problem tree analysis. Furthermore, the paper determines the strategic optimization of Nat-CSIRT’s role through a SWOT analysis, resulting in a strategy that leverages strengths to seize opportunities (S-O Strategy). This strategy is carried out through a three-phase action plan—short-term, medium-term, and long-term—targeting the development of human resources, governance, and technology. In addition, the paper presents a model for a national-level threat intelligence sharing scheme for the National Cyber Threat Intelligence System and National Cyber Incident Database Center, enabling stakeholders to automatically implement standardized information exchange in a secure, swift, and accurate manner, while applying the Traffic Light Protocol. This approach is expected to lead to more effective cyber threat response and mitigation.

The Effect of Transfer Pricing, Capital Intensity, and Institutional Ownership on Tax Avoidance Moderated By Executive Characteristics in Food and Beverage Companies in 2020 - 2023 Charlie Thyawarta; Ngadiman
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.v4i10.846

Tax avoidance remains a critical challenge in Indonesia’s food and beverage sector, causing significant revenue losses and undermining public trust. Despite regulatory reforms like the Harmonization of Tax Regulations Law, corporate tax avoidance strategies such as transfer pricing, capital intensity manipulation, and institutional ownership dynamics persist, often influenced by the characteristics of company executives. This study aims to investigate the direct effects of transfer pricing, capital intensity, and institutional ownership on tax avoidance, and examine the moderating role of executive characteristics on these relationships. Employing a quantitative approach with panel data regression analysis, this research analyzes secondary financial data from food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. The results indicate that capital intensity has a significant positive effect on tax avoidance, while transfer pricing and institutional ownership do not directly influence tax avoidance. Executive characteristics moderate the relationships between transfer pricing and tax avoidance, as well as institutional ownership and tax avoidance, but do not moderate the effect of capital intensity. These findings highlight the complex role of leadership traits in shaping tax behavior and suggest that policy efforts should consider executive profiles alongside financial strategies. Future research should explore additional moderating variables and extend analyses to other sectors and regions to improve tax compliance frameworks.

Firm Characteristics and Sales Growth in Explaining Tax Aggressiveness in Property Sector Wendy Jayanto
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.v4i10.847

This study aims to examine the effect of Firm Size, Firm Risk, Capital Intensity and Inventory Intensity on Tax Aggressiveness with Sales Growth as a Moderation Construct in Property & Real Estate Sector Businesses Listed on the IDX during 2020-2023. The study design carried out in this study is a quantitative study. The population of this study is all businesses in the Property & Real Estate sector recorded on the IDX during 2020-2023, namely 81 entities. Based on the purposive technique, a sample of 16 entities was obtained. So the data carried out in this study is as many as 64 (16 X 4 Years) entity data. The data analysis techniques used were descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocholinity test), hypothesis test (t test and determination coefficient) and moderated regression analysis. The results of this study are Firm Size has a negative effect and sig on Tax Aggressiveness, Firm Risk has a positive effect and sig on Tax Aggressiveness, Capital Intensity has no effect on Tax Aggressiveness, Inventory Intensity has a positive effect and sig on Tax Aggressiveness, Firm Size has a negative effect and sig on Tax Aggressiveness moderated by Sales Growth, Firm Risk has a positive effect and sig on Tax Aggressiveness moderated by Sales Growth

The Effect of Price and Product Quality on Purchase Decisions with Brand Image as an Intervening Variable in The Lahat Coffee Monologue Product Ade Tiara Febrina; Ahmad Maulana; Aslamia Rosa
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.v4i10.849

The coffee shop industry in Indonesia has experienced rapid growth in recent years, with coffee becoming a staple beverage among diverse consumer groups. Monolog Coffee, located in Lahat Regency, represents a modern coffee shop that adopts both online and offline sales models. This research aims to analyze the influence of price and product quality on purchasing decisions, with brand image as an intervening variable. Using a quantitative approach and Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, this study surveyed 100 Monolog Coffee consumers through questionnaires. The results reveal that price and product quality significantly affect brand image. Furthermore, price has a significant impact on purchasing decisions, while product quality does not show a direct influence on purchase decisions. Notably, brand image significantly mediates the relationship between the independent variables and purchasing decisions. These findings suggest that Monolog Coffee’s efforts to enhance its brand image through pricing strategy and product quality are effective in shaping customer behavior. The implication of this research is that small and medium-sized enterprises (SMEs) in the coffee industry should prioritize building a strong brand image as a strategic mediator to drive consumer loyalty and purchasing decisions. Future studies are encouraged to explore additional mediators such as customer satisfaction or digital engagement to deepen the understanding of consumer behavior in the coffee shop sector.

Implementation of the Policy on the Assessment System for Prisoner Development in the Ternate State Detention Home Cindy Arnidayanti Dwi Setiawan
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.v4i10.850

The low participation in sports of the Indonesian people (Sports Community Participation Index/IPMO 0.263 in 2024) is caused by multidimensional factors such as the economy, time, and health literacy, requiring evidence-based and collaborative policies. This research aims to formulate a cross-sectoral strategy to build a sports ecosystem that supports the Indonesia Fitar 2045 target. This study uses an Evidence-Based Policy approach with primary (interview) and secondary (BPS, policy) data analysis, as well as evaluation through Cost-Benefit Analysis (CBA) and Regulatory Impact Assessment (RIA). Integrated policies (regulations, infrastructure, community empowerment, and educational integration) have proven to be effective if supported by economic incentives, digital technology, and local wisdom approaches. These policy recommendations require phased implementation (2025–2029) with close monitoring to address access inequality and increase participation. Further research needs to evaluate the socio-economic impact and role of the private sector.

Analysis of Tax Knowledge, Tax Services, and Tax Socialization on the Compliance of Individual Taxpayers and Micro, Small, and Medium Enterprises with Tax Services as a Moderation Variable Geraldi Hartanto
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.v4i10.851

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is critical for Indonesia’s revenue stability, yet challenges persist due to low awareness and complex procedures. This study investigates how tax knowledge, socialization, and sanctions influence compliance, with tax services as a moderating variable. Using a quantitative approach, data were collected via online questionnaires from 73 MSME taxpayers in Jakarta and analyzed through PLS-SEM to test direct and moderated relationships. Results indicate that tax knowledge, socialization, and sanctions significantly affect compliance, with tax services enhancing these relationships. Respondents positively rated tax authorities’ communication and digital services, though perceptions of sanctions varied. The findings highlight the importance of tailored taxpayer education and user-friendly digital services to improve compliance. This research contributes to the literature by empirically validating the moderating role of tax services and offering policymakers strategies to optimize MSME compliance through equitable policies and digital tools. Implications suggest expanding demographic analyses and leveraging behavioral economics for future studies.

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 Joni Devitra
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 Davy Parsaoran Hinsa; Oskar Ezra; Ratlan Pardede
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 Rahmat Ikhsan Juandano; Prianto Budi Saptono
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.

Page 68 of 134 | Total Record : 1333

66 67 68 69 70

Filter by Year

2021 2025

Filter By Issues

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

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