cover
Contact Name
Fitra Rizal
Contact Email
jurnaljess@gmail.com
Phone
+6281230038302
Journal Mail Official
jurnaljess@gmail.com
Editorial Address
Jl. Nori No. 14A, Kelurahan Beduri, Kab. Ponorogo, Provinsi Jawa Timur
Location
Kab. ponorogo,
Jawa timur
INDONESIA
Journal of Economics and Social Sciences
ISSN : 28305337     EISSN : 28305264     DOI : -
ournal of Economics and Social Sciences (JESS) is a peer-reviewed journal published twice a year (every June and December) by CV. Civiliza Publishing. Journal of Economics and Social Sciences (JESS) accepts original scientific papers that have never been published. The discussion in this journal includes: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies. P-ISSN 2830-5337 E-ISSN 2830-5264. It is located at: Ponorogo East Java Indonesia. The scope includes theories and practices in the field of economics and Social Sciences. This includes but not limited to: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies.
Articles 243 Documents
The Influence of Omni-Channel Integration Quality and Transactional Interest on Repurchase Decisions with Trust as a Mediating Variable at PT Pegadaian in the Perspective of Islamic Business Elviani, Elviani; Habibi, Ahmad; Susanti, Yeni
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.868

Abstract

This study comprehensively examines the impact of omni-channel integration quality and transactional interest on repurchase decisions, with trust as a mediating variable from the perspective of PT. Pegadaian UPC Pahoman Bandar Lampung customers, which is relevant to Islamic business principles. The methodology used is a quantitative approach, which is a scientific approach focused on the systematic collection and processing of numerical data from a defined population. The number of respondents was determined using the Slovin formula with a margin of error of 10%, resulting in a sample of 96 respondents who were active customers during the year 2024. The research results indicate that the quality of omni-channel integration and transactional interest have a positive and significant influence on the decision to make repeat purchases. In addition, the path analysis results reveal that trust plays a strong mediating role in strengthening the correlation between the independent variables and the decision to repurchase. This illustrates that in the context of Islamic business, the success of long-term relationships between companies and customers is highly dependent on the establishment of mutual trust and the fulfillment of the values of fairness, transparency, and integrity in every transaction interaction.
The Effect of Green Accounting, Corporate Social Responsibility on Profitability Marsuking; Abi Suryono; Setiorini, Kusumaningdiah Retno
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.880

Abstract

This study aims to examine the influence of green accounting, corporate social responsibility (CSR), and profitability, with the research object being manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2024 period. A total of 28 manufacturing companies were selected as samples, with a five-year observation period. The data used in this study are secondary data obtained from company financial reports accessed through the official IDX website at www.idx.co.id. The sampling technique used was purposive sampling, which involves selecting samples based on specific criteria relevant to the research objectives. Data analysis was carried out using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the green accounting variable has a significance value of 0.381, which exceeds the 0.05 threshold, and a t-value of -0.878, which is lower than the t-table value (1.977). This indicates that green accounting does not have a significant effect on company profitability. Additionally, the negative t-value suggests that the relationship between these two variables is not in the same direction. Meanwhile, the CSR variable shows a significance value of 0.033, which is less than 0.05, and a t-value of 2.158, which is greater than the t-table value. These findings indicate that CSR has a significant and positive effect on profitability. The Adjusted R² value of 0.047 or 4.7% indicates that green accounting, CSR collectively explain 4.7% of the variation in profitability as measured by Return on Assets (ROA), while the remaining 95.3% is influenced by other factors not included in this research model.
Effect of Financial Literacy, Investment Risk and Financial Motivation on The Interest of Generation Z to Invest in Sharia Capital Market Islamic Business Perspective Syafiq, Muhammad Zaky; Habibi, Ahmad; Susanti, Yeni
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.884

Abstract

This study aims to analyze the effect of financial literacy, investment risk and financial motivation on the interest of Generation Z to invest in the Islamic capital market Islamic business perspective. The research methodology used is descriptive quantitative, using the Slovin formula to obtain a population of 100 Generation Z people in Bandar Lampung. Data analysis methods used are data validity test, data reliability test, hypothesis test and coefficient of determination (R2). The results showed that financial literacy has a positive but insignificant effect on the interest of Generation z to invest in the Islamic capital market with a T-statistic value of 1,739 < 1.98 and a p-value of 0.082 > 0.05. Conversely, investment risk variables and also financial motivation have a positive and significant effect on increasing the interest of Generation z to invest with T-statistical values. Investment risk 2,495 > 1.98 and p-value of 0.013 < 0.05 and financial motivation 2,837 > 1.98 and p-value of 0.005 < 0.05.
Brand Experience, Brand Equity and Customer Satisfaction in Samsung Smartphone Users: An Islamic Business Ethics Perspective Fadhillah, Fadhillah; Kurniawan, Muhammad; Selvina, Mia
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.919

Abstract

Technology is something that we cannot avoid in this life because technological progress will run in accordance with scientific progress. Every innovation is created to provide positive benefits to human life, provide a lot of convenience, as well as a new way of doing human activities. Indonesia is dominated by the Samsung smartphone brand. Based on a survey conducted by the American Customer satisfaction Index (ACSI) in 2023, the Samsung Customer Satisfaction Index experienced instability in several market segments that there were complaints from customers about the quality of Samsung smartphone products. The purpose of this study is to look at the influence of brand experience and brand equity on customer satisfaction of Samsung smartphone users in the perspective of Islamic Business Ethics. The research method uses quantitative explanatory, with a sample of 100 respondents processed using the help of SmartPls 4 software, and the results show Brand experience and Brand equity have a significant positive effect on Customer satisfaction Samsung smartphones, Customer satisfaction on Samsung smartphone products is a natural thing and is allowed in Islam as long as it is not used for things that contain elements of crime, do not harm others and do not cause damage to economic activities (QS. Ash-Shu'ara: 183).
The Influence of Work Motivation and Work Discipline on Employee Performance at PT Ariabima Propertindo Al Qusaeri, Muammar Afif; Khasbulloh, M. Wahab; Khasanah, Muthi’atul
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.941

Abstract

This research investigates the effect of work motivation and work discipline on employee performance at PT Ariabima Propertindo. The study is grounded in the recognition of these two factors as essential for enhancing workforce effectiveness and productivity in achieving organizational objectives. A quantitative approach was employed, utilizing questionnaires distributed to respondents based on the predetermined population. The collected data were analyzed through multiple regression techniques to assess the relationships and impacts among variables. The findings reveal that work motivation, driven by both internal and external factors, exerts a significant and positive influence on employee performance. Likewise, work discipline contributes by ensuring compliance with organizational policies, promoting punctuality, and supporting consistent task completion. When applied together, motivation and discipline play a substantial role in improving overall employee performance.
Analysis of Regional Tax and Regional Retribution Contributions in Efforts to Increase Medan City's Original Regional Income 2020-2024 Alfarizie, M. Mahdi Saman; Junawan, Junawan
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.946

Abstract

This study analyzes the contribution and effectiveness of restaurant tax in strengthening local revenue (PAD) in Medan City during 2020–2024. The research is motivated by the strategic role of the culinary sector as one of the pillars of urban economic activity and its potential as a sustainable source of fiscal capacity. Using a descriptive-analytical approach with mixed methods, data were obtained from secondary reports of the Regional Revenue Agency (BAPENDA) and primary insights from key stakeholders. The results reveal that restaurant tax consistently contributed more than 10% of PAD throughout the study period, peaking at 16.82% in 2023. This growth was driven by post-pandemic economic recovery, increasing community mobility, and the implementation of digital tax systems such as tapping box and e-SPTPD. Although the contribution slightly decreased to 15.52% in 2024, this was not due to sectoral decline but to diversification of other PAD sources. In terms of effectiveness, tax collection rose from a low level in 2020–2021 (76.9%) to above 90% in 2023–2024, indicating significant improvement in compliance and efficiency. The study concludes that restaurant tax plays a dual role: as a resilient revenue source and as a driver of fiscal modernization through digital transformation. Policy implications emphasize expanding digitalization, fostering taxpayer education for MSMEs, and diversifying PAD to reduce dependency on a single sector. These findings provide both theoretical insights into local tax governance and practical recommendations for fiscal policy in developing urban economies.
The Synergistic Effect of Layout Regularity (Seiton) and Inventory Data Accuracy on Pick-Up Time Efficiency: A Quantitative Study in i3L Laboratory Warehouse Adiprasetyo, Wahyudi; Sunardhi, Yoseph
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.974

Abstract

This study aims to analyze the synergistic effect of Seiton (systematic arrangement) and inventory data accuracy on the efficiency of item retrieval time in the i3L laboratory warehouse. A pre-post intervention design with multiple linear regression analysis was employed. Data were collected through 5S audits, distance measurements, time studies, and stock opname. Results showed significant improvements in Seiton scores (from 2.1 to 4.6), inventory accuracy (from 67% to 97%), and a reduction in retrieval time (from 1256 minutes to 45 minutes). Regression analysis indicated that both independent variables had a significant negative effect on retrieval time (p < 0.005), with an R² value of 0.78. This suggests that 78% of the variation in retrieval time can be explained by the combination of Seiton and data accuracy. The findings underscore the importance of integrating physical organization and data accuracy in warehouse management. It is recommended to implement 5S integrated with periodic data audits to support logistics efficiency and productivity.
Transformation of Islamic Economics in the Society 5.0 Era: An Ethical and Innovation Perspective Zubairi, Ach.; Huda, Nurul
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1079

Abstract

The rapid development of technology has ushered the world into the era of Society 5.0 a society that emphasizes the integration of technology and humanity. In this context, Islamic economics faces both new challenges and opportunities to transform toward a more adaptive, inclusive, and sustainable system. This study aims to analyze how Islamic economics can adapt in the Society 5.0 era through the synergy between Islamic ethics and technological innovation. The research employs a descriptive qualitative approach based on a literature review of various national and international scientific journals published in the last three years (2022–2025). The findings reveal that the transformation of Islamic economics in the Society 5.0 era is not only characterized by the adoption of digital technologies such as Islamic fintech, halal blockchain, and electronic waqf platforms but also by the application of Islamic ethical values in the innovation process. The principles of maqāṣid al-syarī‘ah particularly the protection of wealth (ḥifẓ al-māl), life (ḥifẓ al-nafs), and religion (ḥifẓ al-dīn) play a vital role in ensuring that every innovation remains aligned with the values of justice, transparency, and public benefit (maṣlaḥah). Furthermore, this study emphasizes that the success of Islamic economic transformation in the Society 5.0 era depends on three key pillars: (1) strengthening the community’s digital literacy and capacity, (2) developing innovations grounded in ethical and just Islamic values, and (3) fostering cross-sector collaboration among the government, academia, and the halal industry. Hence, the synergy between ethics and innovation becomes the cornerstone for realizing an Islamic economy that is not only globally competitive but also contributes to human welfare and global sustainability.
Analysis of Financial Management Performance of TPQ Ma'ba'ul Khoir Jombang in the SAK 45 Reporting Framework Putra, Saiful Aminudin Al Kusuma; Hikmah, Nuril; Amri, Fahimul
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1080

Abstract

The financial reports of non-profit entities, such as the Al-Qur'an Education Park (TPQ), serve as an instrument of accountability and transparency in resource management. This study aims to analyze the implementation of Financial Accounting Standards (SAK) No. 45 concerning Financial Reporting of Non-Profit Entities at TPQ Mamba'ul Khoir, Jombang Regency. This qualitative research uses primary data sources from interviews with administrators and secondary data in the form of TPQ financial reports. The analysis was conducted by comparing TPQ's recognition, measurement, and reporting practices with the principles of SAK 45. The findings indicate that TPQ Mamba'ul Khoir has not implemented SAK 45. Its accounting practices still rely on a simple cash basis, where recording focuses only on cash inflows and outflows. This limitation is evident in the absence of a net asset classification (restricted/unrestricted) and the lack of a comprehensive statement of financial position, which hinders transparency. This study reconstructs the TPQ's financial reports into SAK 45 format as a recommendation. However, the final results found that the accounts in the TPQ's simplified financial statements were more similar when adjusted to SAK 109 (Accounting for Zakat, Infaq, and Sedekah) than to SAK 45, given the nature of religious organizations. The main inhibiting factors in implementation were limited understanding among management and competent human resources. In conclusion, TPQ Mamba'ul Khoir needs to shift from a cash basis to an accrual basis and adopt more relevant accounting standards (SAK 109 is recommended)
The Utilization of Social Media as a Digital Marketing Tool for Strengthening the Local Economy in Kesugihan Village, Ponorogo Rizal, Fitra; Izzati, Syafira Khairina; Mashadi, Naufal Hisyam
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1084

Abstract

This study aims to analyze the utilization of social media as a tool for digitizing the profile and promoting Kesugihan Village, Pulung District, Ponorogo Regency. The background of this research is the suboptimal use of social media at the village level, despite its significant potential to expand audience reach at a low cost. This study employs a descriptive qualitative method, with data collected through interviews, observations, documentation, and secondary sources. The findings indicate that Kesugihan Village possesses competitive advantages in the agricultural sector, micro, small, and medium enterprises (MSMEs), and tourism, particularly through activities at Sanggar Loka Sekar Wilis. The main challenges include low digital literacy and the absence of structured marketing strategies. Social media platforms, such as Instagram, Facebook, and TikTok, have proven effective in presenting village profiles, promoting local products, and attracting tourists, mainly when supported by training, mentoring, and the establishment of a digital promotion team. In conclusion, a consistent and well-directed social media strategy can expand market reach, enhance the competitiveness of local products, and foster sustainable economic development in the village.