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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

81 82 83 84 85

A Review Of Positive Law and The Dsn-Mui Fatwa Number 144/DSN-MUI/XII/2021 On Electronic Trade Transactions in Sharia Marketplaces (Case Study of Ruang Halal and Muslim Lifeshop) Zahra, Siti Fatimatu; Muhaimin, Abd Wahab Abd; Hidayatullah, Syarif
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1047

The development of digitalization in Indonesia has driven significant market growth. As a country with the largest Muslim population in the world, Indonesia needs a marketplace that is in accordance with sharia principles. This study aims to analyze the suitability of electronic trade transaction practices in the Halal Space marketplace and the Muslim LifeShop marketplace with positive Indonesian legal rules and DSN-MUI Fatwa Number 144/DSN-MUI/XII/2021. This research uses a qualitative method in the form of a case study with a normative and empirical legal approach. Primary data is obtained through observation and interviews with the marketplace, while secondary data comes from laws and regulations, fatwas, and related literature. The results of the study show that the transaction mechanism in both marketplaces is in accordance with the provisions of electronic offering, electronic acceptance, and electronic confirmation in accordance with Government Regulation No. 80/2019. Both marketplaces have also fulfilled the principles and requirements of the salam contract from the perspective of Islamic law. However, there is a discrepancy in the seventh point of the DSN-MUI Fatwa No. 144/2021 because it still uses conventional banks in the virtual account payment option. This research contributes to the development of the digital halal ecosystem in Indonesia and becomes a reference for the development of a more comprehensive sharia marketplace.

The Effect Of Health Service Quality On Patient Satisfaction At Bangkirai Pratama Clinic, Pt. Pamapersada Nusantara Distrik Smms, Central Kalimantan Krestopri, Bendra; Kadarisman, Sumeidi; Nugroho, Taufan; Kosasih, Kosasih; Asnar, Etty Sofia Mariati
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1053

Quality of health services is a health service provided in accordance with standards to patients by health agencies with the wishes of patients can be fulfilled. Patient satisfaction is an assessment of health services that a person feels after health workers perform health services in accordance with expectations or not in accordance with expectations. This study aims to examine the effect of health service quality consisting of aspects of reliability, responsiveness, assurance, empathy & tangible assessment on patient satisfaction at the Pratama Bangkirai clinic. This research was conducted on 19 May - 01 June, 2025. This type of quantitative research uses descriptive and verification methods. The variable to be studied is the quality of health services consisting of the five aspects as independent variables and the level of patient satisfaction as the dependent variable. The population in this study was 1400 patients and a sample of 93 respondents using the slovin formula. Data collection techniques by conducting direct surveys and distributing google form questionnaires. Instrument tests use validity tests, reliability tests and classical assumption tests. The statistical analysis design in this study is descriptive analysis, verification analysis (multiple linear regression). Hypothesis testing using a partial significance test (T-test), simultaneous hypothesis testing (F-test), correlation analysis of the coefficient of determination. The results showed that all variables consisting of health service quality (reliability, responsiveness, assurance, empathy & tangible) had a simultaneous effect on patient satisfaction with an Fcount value (52.618) which was greater than the Ftable for d (f) for n of

Implementation of Audit Standards in General Audits for MSMEs: Challenges and Solutions in Financial Statement Preparation Delpiero Siringoringo, Zefanya Ieremia; Karsam, Karsam
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1054

This research aims to analyze the effect of audit standard implementation, accounting literacy, cloud-based accounting technology adoption, training and mentoring, and internal control on the quality and auditability of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in East Java. The research employed a quantitative approach with an explanatory design. The sample consisted of 107 MSME owners/managers selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression with SPSS, including classical assumption tests, F-tests, and t-tests. The results show that simultaneously, all five independent variables have a significant effect on financial statement quality (F = 58.605; p = 0.000) with an R² contribution of 0.744. Partially, the adoption of cloud-based accounting technology (p = 0.018) and internal control (p < 0.001; Beta = 0.715) have a positive and significant effect, with internal control being the most dominant factor. In contrast, audit standard implementation (p = 0.268), accounting literacy (p = 0.788), and training and mentoring (p = 0.532) show no significant effect. These findings highlight that improving the quality of MSME financial statements is more influenced by technical factors and operational controls rather than merely knowledge or the availability of standards. Recommendations include strengthening internal control, adopting cloud-based accounting technology, and implementing practice-based mentoring to enhance the accountability and auditability of MSME financial statements.

Individual Pro-Environmental Behavior: A Study On Employees In Indonesia's Banking Industry Aminullah, Muhammad Zufar; Ekowati, Dian
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1055

Purpose – The study examines the relationship between green transformational leadership, green training and development, green performance management, green organizational culture, and green social capital in influencing pro-environmental behavior. It explores how perceived government pressure moderates the relationship between green organizational culture and pro-environmental behavior, while also investigating the mediating role of green organizational culture and green social capital in these relationships. Design/methodology/approach – Data were gathered from 210 employees in Indonesia banking industry through structured questionnaires using a five-point Likert scale. Structural Equation Modeling (SEM) with SmartPLS 3 was employed to test the proposed hypotheses. Findings – The results show that green transformational leadership, green performance management, and green social capital have a positive and significant impact on proenvironmental behavior. However, green training and development and green organizational culture do not have a significant direct effect. Perceived government pressure is found to positively and significantly moderate the relationship between green organizational culture and pro-environmental behavior. Practical Implications – This study offers practical guidance for organizations seeking to foster a pro-environmental behavior among employees. By strengthening green leadership approaches, practicing green human resource management, and responding to external influences, companies can effectively integrate sustainability into their daily operations and behavior, Fostering sustainable environmental responsibility and active participation from their employees. Social Implications – The study shows that green practices in muman resource management and green transformational leadership are essential in shaping pro-environmental behavior through organizational culture and social capital.

The Influence of Social Media Influencers and the Role of E-Commerce on the Purchase Decision of Cosmetic Products Through Import Activities Nabila, Salima Ananda; Saputera, Denny
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1056

This study investigates the influence of social media influencers and the role of e-commerce on purchasing decisions of imported cosmetic products, with a specific focus on university students in West Java. The research is motivated by the increasing penetration of digital platforms in shaping consumer behavior within the beauty industry, where imported cosmetics continue to dominate due to their global reputation, quality assurance, and trend-driven innovations. Using a quantitative associative approach, data were collected through online questionnaires and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that social media influencers significantly affect cosmetic import activity but do not directly influence purchase decisions. Conversely, e-commerce platforms demonstrate a positive and significant role in shaping purchasing decisions, though their direct effect on cosmetic imports remains insignificant. Furthermore, purchase decisions were found to positively and significantly impact cosmetic import activity, underscoring the central role of consumer behavior in driving import volumes. These results highlight that while influencers effectively stimulate awareness and interest, their impact is more indirect, whereas e-commerce provides convenience and access that strongly encourage purchase intentions. For policymakers and cosmetic industry stakeholders, these insights emphasize the need to optimize influencer strategies and e-commerce features in order to strengthen consumer engagement and ensure sustainable import growth. Academically, the research contributes to expanding literature on digital marketing, consumer behavior, and international trade by bridging gaps in prior studies that have rarely addressed official cosmetic imports in the Indonesian context.

The Influence of Environmental Performance, Green Accounting, and Profitability on Firm Value: A Study on Energy and Basic Materials Companies Listed on the IDX and Proper (2019-2023) Cahyanto, Bayu Dwi; Budiman, Amir Indra
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1057

This study aims to determine the effect of environmental performance, green accounting, profitability on firm value with company size as a moderating variable for companies listed on the Indonesia Stock Exchange and PROPER from the Ministry of Environment and Forestry of the Republic of Indonesia for the period 2019 to 2023. The population of this study were 83 and 106 companies in the energy and basic material sectors, respectively, and obtained a sample of 28 companies based on the characteristics of this study. This research is quantitative research using the Partial Least Square (PLS) 3 analysis method. Based on the results of the study, it was found that Environmental Performance and Green Accounting has a positive and significant effect on Firm Value, while the Profitability Variable has no effect on Firm Value. The moderation test results show that company size strengthens the effect of environmental performance and green accounting on firm value, company size weakens the effect of profitability on firm value.

Implementation of Sister City Between Jayapura-Vanimo-Wewak Cities as a Model of Paradiplomacy Pugu, Melyana Ratana; Renyaan, Dorthea
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1058

The implementation of the Sister City concept between Jayapura City (Indonesia) and Vanimo and Wewak (Papua New Guinea) has become an important strategy in strengthening cross-border cooperation based on paradiplomacy. Paradiplomacy refers to a form of subnational diplomacy that allows local governments to establish international relations to support economic, social, and cultural development. This study aims to analyze the effectiveness of Sister City implementation between the three cities in improving trade connectivity, cultural exchange, and collaboration in education and health. This study uses a qualitative approach with policy analysis methods, in-depth interviews, and case studies of various Sister City implementations around the world. Data collected through interviews with local stakeholders and policy documents form the basis for developing practical recommendations on improving cooperation between the cities, with a focus on strengthening trade relations and cultural exchange. The results of this study are expected to contribute to the development of more effective bilateral policies, particularly in the context of local governments in both countries. The expected outputs of this study are policy recommendations in the form of policy briefs for Indonesia and Papua New Guinea, as well as publication in a Sinta 2 indexed journal.

The Effect of Competency and Organizational Support on Employee Performance Mediated by Career Development at Hospital X Hartati, Fuji; Johanes Lo, Singmin
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1059

In a competitive healthcare industry, employee performance is the main determinant of service quality. Hospital X, as a private hospital, faces challenges in maintaining the optimal performance of its nurses. Organizational competence and support are thought to strongly influence performance, with career development as a potential mediating factor. This research aims to investigate the factors that influence employee performance with a focus on competence, organizational support, and career development at Hospital X. The research population consisted of 104 permanent employees from the Nursing Department. Data analysis was conducted using the Structural Equation Model Partial Least Square (SEM-PLS). The results show that competence has a significant positive effect on employee performance and career development. Likewise, organizational support significantly influences both employee performance and career development. Career development is found to have a strong and positive impact on employee performance. Moreover, career development significantly mediates the relationship between competence and employee performance, as well as the relationship between organizational support and employee performance. These findings suggest that enhancing employee competence and providing organizational support, along with facilitating career development, are critical strategies to improve employee performance.

Legal Consequences of the Annulment of a Decision on Amendment to the Articles of Association for Shareholders in a Limited Liability Company (Case Study of Decision No. 196/G/2019/PTUN-Jkt Bustari, Muhammad Ilham
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1060

Amendments to the Articles of Association of a Limited Liability Company in Indonesia must be carried out through a General Meeting of Shareholders (GMS), notarized in a deed, and approved by the Ministry of Law and Human Rights. The case of PT. Optimalah Mineral in Decision No. 196/G/2019/PTUN. Jkt demonstrates that the annulment of such amendments can have significant impacts on shareholders, underscoring the importance of procedural compliance. This study, using a normative juridical method and case study approach, analyzes the legal consequences of annulling the Ministry’s decree on the Articles of Association and the court’s legal considerations. The findings show that the annulment affects the legal status, ownership, and economic rights of shareholders, while also revealing violations of the general principles of good governance. These results are expected to contribute to the development of corporate and notarial law and serve as a reference for notaries, shareholders, and regulators.

The Impact of Sustainability Reports and Good Corporate Governance on Company Value Mediated by Financial Performance Nurani, Susi; Kristianti Maharani, Novera
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1062

This study is designed to examine the impact of Sustainability Reporting and Good Corporate Governance (GCG) practices on firm value, with financial performance as a mediating variable, in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using the Price to Book Value (PBV) ratio, while Sustainability Reporting is assessed through the Corporate Sustainability Reporting Index (CSRI) based on the GRI 2021 guidelines. GCG is represented by the proportion of independent commissioners, and financial performance is measured using Return on Assets (ROA). The sample consists of 29 companies, or 87 observations, selected through purposive sampling. Data analysis was conducted using multiple linear regression, path analysis, and the Sobel test. The findings reveal that both CSRI and GCG do not have a significant effect on PBV, whereas ROA shows a positive and significant effect on PBV. CSRI also has a significant negative effect on ROA, while GCG does not significantly influence ROA. The path analysis results indicate that the indirect effect of CSRI on PBV is smaller than its direct effect but remains significant in the Sobel test, suggesting partial mediation. In contrast, ROA does not mediate the relationship between GCG and PBV. Overall, these findings highlight that financial performance plays a more dominant role in determining firm value compared to Sustainability Reporting or GCG practices.

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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

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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