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Fitra Rizal
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INDONESIA
Journal of Economics and Social Sciences
Published by CV. Civiliza Publishing
ISSN : 28305337     EISSN : 28305264     DOI : -
Core Subject : Economy, Science, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 198 Documents
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The Effect of Independence, Transparency, and Audit Experience on Audit Quality with Auditor Competency as a Moderation Variable (Study on Public Companies in Indonesia for the 2021-2023 Period) Sitohang, Kezia; Prietycillia, Joyce
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.v4i2.843

Abstract

This study aims to analyze the influence of auditor independence, audit transparency, audit experience, and auditor competence on audit quality. The background of this research is based on the importance of the role of auditors in providing confidence in the fairness of financial statements presented by business entities. The higher the quality of the audit carried out, the greater the level of trust of stakeholders in the company's financial information. This study uses a quantitative approach with causal design, as well as multiple linear regression analysis techniques to test the relationships between variables. The data was collected through the distribution of questionnaires to auditors working at Public Accounting Firms (KAP) in Indonesia. The results showed that partially or simultaneously, the four independent variables had a significant effect on audit quality. These findings confirm that increased auditor independence, transparency, experience, and competence are crucial factors in creating reliable and high-quality audits. The implications of this study are expected to be an input for regulators, companies, and auditors in improving audit quality through improving individual and institutional aspects of auditors.
The Role of Capital Structure in Moderating Profitability in Consumer Non-Cyclicals Companies for the Period 2021–2023 Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
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.v4i2.845

Abstract

The objective of this study is to examine and analyze whether sales growth, corporate social responsibility, and accounts receivable turnover affect profitability, with capital structure as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research is based on information obtained from the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The population of this study consists of 126 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with a final sample of 93 companies, resulting in a total of 279 observations. Hypothesis testing was conducted using panel data regression analysis with the E-Views 9 application. The results show that sales growth and accounts receivable turnover have a positive effect on profitability, while corporate social responsibility has no significant effect on profitability. Capital structure is found to moderate the effect of corporate social responsibility on profitability but does not moderate the effects of sales growth and accounts receivable turnover on profitability.
The Digitalization of Islamic Banking: Public Response to Mobile Banking in Mendahara Ilir Sapriandi; Daud; Devi, Erwina Kartika; Dewi, Hasna; Saputra, Ahmad Edi
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.v4i2.847

Abstract

This study aims to analyze the interest of the community in Kelurahan Mendahara Ilir in using Sharia-based mobile banking services, as well as the factors influencing it. In the digital era, Sharia mobile banking serves as a modern financial solution aligned with Islamic principles; however, its adoption rate remains low in this region. Using a descriptive qualitative approach, data were collected through observations, in-depth interviews, and documentation. The findings indicate that the main barriers to using Sharia mobile banking include low digital literacy, limited internet access, and concerns about service security. Internal factors such as technological understanding and religious motivation, along with external factors like social support and education from financial institutions, also influence community interest. The study recommends the implementation of contextual, collaborative, and sustainable educational strategies to enhance the adoption of Sharia financial technology and promote financial inclusion in coastal areas
The Role of Koperasi and UMKM in Improving Communities: A Case Study of Greater Malang Hadi, Abdul; Ulfiandi, Ihsan Zikri
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.v4i2.849

Abstract

This study aims to analyze the role of cooperatives and Micro, Small, and Medium Enterprises (MSMEs) in improving the welfare of the community in Greater Malang which includes Malang City, Malang Regency, and Batu City. The approach used is qualitative with a case study method through in-depth interviews, observations, and documentation studies. The results of the study show that cooperatives play an important role in providing access to capital, financial education, and strengthening the economic solidarity of members. Meanwhile, MSMEs are the main drivers of the local economy by creating jobs, increasing community income, and encouraging product innovation based on local potential such as culinary, handicrafts, and agro-tourism. Synergy between cooperatives and MSMEs is beginning to take shape, but it is still not optimal due to limited managerial literacy and low adoption of digitalization. Support from the government, universities, and the private sector is an important factor to strengthen the capacity of cooperatives and MSMEs in improving community welfare in a sustainable manner.
Revenue Enhancement of Bakso Bakar King Alim Through Marketing Strategies Widiyanti, Epa; Musthofa , M. Arif; kadarsih, Sri; Abidin, Zaenal; Kartika Devi, Erwina; Yatima, Khusnul; Fatimah, Siti
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.v4i2.851

Abstract

This study aims to analyze the marketing strategies implemented by the micro-enterprise Bakso Bakar King Alim, located in Muara Sabak Barat Subdistrict, Tanjung Jabung Timur Regency, Jambi Province, in its efforts to survive and grow amid local market competition. The research employs a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The findings indicate that the business applies a marketing mix strategy that encompasses product differentiation through grilling techniques and signature seasoning blends, pricing tailored to the local purchasing power, strategic location selection, and promotion that combines digital media such as WhatsApp with word-of-mouth communication. The novelty of this research lies in the integration of digital approaches with the strength of local community networks in expanding market reach and enhancing customer loyalty. The implications of this study may serve as a reference for other micro-enterprises in developing contextual, affordable, and sustainability-oriented marketing strategies, as well as for policymakers in designing MSME empowerment programs based on local potential
Pricing Mechanism of Palm Oil Transactions within the Framework of Sharia Economics: Conformity, Challenges, and Implications Juhanadi, Andi Ismail; Nilfatri; Haeran; Fatimah, Siti
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.v4i2.852

Abstract

This study aims to analyze the pricing practices and harvest deduction systems in the transactions of fresh fruit bunches (FFB) of oil palm at Ram Sido Mukti Jaya, Dendang Subdistrict, Tanjung Jabung Timur Regency, from the perspective of Islamic economics. Employing a qualitative descriptive method, data were collected through observation, semi-structured interviews, and literature review. The findings indicate that the prevailing transaction mechanisms do not fully reflect the principles of justice, transparency, and mutual consent as upheld in Islamic economic principles. The imbalance in farmers' bargaining positions, the absence of clear contractual agreements, and the lack of open information regarding prices and deductions are key indicators of inequality. These findings highlight the need for a thorough evaluation of transaction governance and the imperative to incorporate Islamic values into commodity trading practices. The implications of this study suggest that business actors should adopt Sharia-compliant principles in their transactions, that Islamic cooperatives should be strengthened to enhance farmers’ bargaining power, and that the findings may serve as a foundation for policymakers and researchers in formulating strategies for a fair, transparent, and socially as well as spiritually sustainable trade system
Model of Using E-Prescription Technology to Improve Patient Waiting Time Efficiency at The Outpatient Pharmacy of RSUD Dr. H. Jusuf SK of Tarakan City Muhadir, Muhadir; Wahyudi, Bayu; Bagenda, Wahyuddin
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.v4i2.854

Abstract

This study aims to assess the utilization of e-prescription technology in improving the efficiency of patient waiting times at the outpatient pharmacy of RSUD Dr. H. Jusuf SK, Tarakan City. Using a quantitative approach with a cross-sectional design, this research analyzes the relationship between the use of e-prescription systems and the efficiency of patient waiting times. Data were collected at a specific point in time from the outpatient pharmacy installation, involving a sample of 98 patients selected using the Slovin formula and purposive sampling technique. Inclusion criteria included patients receiving prescriptions at the outpatient pharmacy, who had used or were using the e-prescription/manual system, were willing to participate, and aged between 18–65 years. Data collection methods included direct observation, document review, and questionnaires using a Likert scale. The results showed that the implementation of e-prescriptions significantly improved patient waiting time efficiency, with an average reduction of approximately 30 minutes for both compounded and non-compounded prescriptions compared to manual prescriptions. However, despite the significant reduction, the waiting times for compounded drugs (average 90 minutes) and ready-made drugs (average 82 minutes) still did not meet the minimum service standards set by the Indonesian Ministry of Health Regulation No. 79/Menkes/2016 (i.e., 30 minutes for ready-made drugs and 60 minutes for compounded drugs). As many as 84% of prescriptions did not yet meet these minimum standards. Identified inhibiting factors included prescription accumulation during peak patient hours, the habit of printing e-prescriptions onto paper before processing, the verification process within the BPJS application system, and occasional errors in the e-prescription system.
The Effect of Tax Fairness Perception on Tax Avoidance Intentions among Individual Taxpayers in Manado City Yahya, Mohammad Rizky
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.v4i2.857

Abstract

This study investigates the effect of tax fairness perception on the intention to avoid taxes among individual taxpayers in Manado City, Indonesia. In the broader context of persistent tax compliance challenges in developing countries, this research focuses on the behavioral dimension of taxation, particularly the role of perceived fairness in shaping taxpayer decisions. The objective of this study is to determine whether various dimensions of tax fairness—horizontal fairness, vertical fairness, ability to pay, exchange fairness, procedural fairness, and interpersonal fairness—significantly influence taxpayers’ intentions to engage in tax avoidance. A quantitative approach was employed using a structured questionnaire distributed to 100 individual taxpayers, with responses analyzed through binary logistic regression. The dependent variable, tax avoidance intention, was classified into a binary outcome (intends vs. does not intend), while the independent variables comprised eight items representing tax fairness perception. The findings reveal that only one dimension, fair treatment by tax officers (interpersonal fairness), has a statistically significant effect on tax avoidance intention (p = 0.011), with an odds ratio of 0.153, indicating a strong negative relationship. Other dimensions did not demonstrate significant influence, and some were omitted from the model due to perfect prediction issues. The results suggest that interpersonal interactions and ethical conduct of tax officials play a more immediate and impactful role in influencing taxpayer behavior than broader structural or policy-related aspects of tax fairness. This study underscores the importance of service quality and fairness in tax administration and offers practical insights for policymakers seeking to enhance voluntary tax compliance through behavioral approaches.
The Influence of E-WOM on Facebook Social Media on Purchase Decition with Purchase Intention as a Mediation Variable Solikhatun, Is; Rahayu, Teguh Imam; Ridwan, Ali
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.v4i2.860

Abstract

Small and medium-sized enterprises (SMEs), such as the producer of Bakso Balungan Mak Jah in Tempuran Village, Demak, are increasingly using social media as a key strategy in the digital era. This study aims to analyze the influence of electronic word of mouth (e-WOM) on consumer purchase decisions by considering the mediating role of purchase intention. A quantitative method is used in this research, employing the Structural Equation Modeling Partial Least Squares (SEM-PLS) approach, supported by SmartPLS version 3.2.9. Data were collected from 100 individuals who actively use Facebook. The analysis results show that e-WOM significantly affects both purchase intention and purchase decision. Furthermore, purchase intention partially mediates the influence of e-WOM on purchase decision. The findings indicate that credible and positive online reviews can enhance consumers’ desire to purchase and support better decision-making. This study offers practical recommendations for digital marketing strategies for local SMEs and highlights the importance of managing online reputation.
An Analysis of Service Quality and Consumer Satisfaction from the Perspective of Islamic Business Ethics Zulfi; Musthofa , M Arif; Nurjali; Fatimah, Siti; Dewi, Hasna
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.v4i2.859

Abstract

Grocery businesses represent a popular form of entrepreneurship within communities due to their easy accessibility, stable market demand, and relatively affordable capital requirements. Amidst the intense competition in the retail sector, service quality and the application of business ethics are critical to success. This study aims to evaluate the service quality of April Grocery Store in Kota Baru Village through the lens of Islamic business ethics, encompassing principles such as honesty (ṣidq), trustworthiness (amānah), justice (ʿadl), and excellence (iḥsān). Employing a descriptive qualitative approach, data were collected through observation, in-depth interviews, and documentation involving the store owner, employees, and customers. The findings indicate that although ethical values have been incorporated into sales interactions and service practices, challenges remain in operational aspects, including the absence of standardized service procedures, infrastructural limitations, and suboptimal adaptation to the needs of modern consumers. The study concludes that integrating Islamic ethical values with professional service management can enhance customer satisfaction and support the sustainability of small-scale enterprises in a competitive market environment.

Page 9 of 20 | Total Record : 198

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