cover
Contact Name
Mochammad Fahlevi
Contact Email
admin@privietlab.org
Phone
+6281211598747
Journal Mail Official
admin@privietlab.org
Editorial Address
Menara Prima Lantai 29 Jl. DR. Ide Anak Agung Gde Agung, RT.5/RW.2, Kuningan, Kuningan Tim., Kecamatan Setiabudi, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12950
Location
Unknown,
Unknown
INDONESIA
Priviet Social Sciences Journal
Published by PRIVIETLAB
ISSN : 2798866X     EISSN : 27986314     DOI : 10.55942/pssj
PSSJ: Priviet Social Sciences Journal is an open access, monthly peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Social Sciences. PSSJ is published twelve a year. Publisher of Open Access Journals & Books designed to make it easy for worldwide researchers to discover leading-edge scientific research. Working closely with the global scientific community has been at the heart of our book and journal publishing activity. With a portfolio including journals, books, conference proceedings, we focus on Social Sciences and many more. PRIVIETLAB also publishes on behalf of other scientific organizations and represents their needs and those of their members. With worldwide impact, we support researchers, librarians and societies in their endeavours. PRIVIETLAB is an international center for supporting distinguished researchers, teachers, scholars and students who are researching various areas of Business, Science, and Technology. PRIVIETLAB wishes to provide good chances for academic and industry professionals to discuss recent progress in various areas of Business, Science, and Technology. PRIVIETLAB organizes many international conferences, symposia and workshops every year, and provides sponsor or technical support to researchers who wish to organize their own conferences and workshops.
Articles 50 Documents
Search results for , issue "Vol. 6 No. 2 (2026): February 2026" : 50 Documents clear
Learning management based on character education in education subjects through online learning Faizah, Nurul; 'Alam, Ghasa Faraasyatul; Şaban, Ömer
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.811

Abstract

This study aims to discover and analyze the implementation of character education-based learning management in online learning during the COVID-19 pandemic, including Educator Professional Ethics and Introduction to Education, through compulsory education courses. This study used a qualitative approach and descriptive types. Observations, field records, documentation, and articles were used as the data sources. The Miles and Huberman Models are used in data analysis procedures, with stages of data collection, data display, data reduction, and data verification. According to the findings, character education was conducted during online learning through cooperation between students and lecturers. Lecture rules, such as face-to-face meetings, can still be followed by students and lecturers. Students and lecturers cooperate to implement ethical principles in discussion forums, such as asking questions and responding to responses.
The huge potential of Regional Owned Enterprises (BUMD) in the education sector: Exploring opportunities for local economic and fiscal diversification Al Mahdi, Alif
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.833

Abstract

This study seeks to determine the extent of the potential of Regionally-Owned Enterprises (BUMD) to conduct business in the education sector. This can strengthen regional finances and, through collaboration with the private sector, improve the quality of human resources. BUMD is recommended to increase regional income by running a variety of educational businesses, such as course institutions, vocational skills schools, or as developers of online learning applications, which are the objectives of this study. Based on research in Sentral, the conditions of budget efficiency carried out by several government institutions running BUMD in the education sector present a new opportunity for local governments, provided that it is carried out professionally, transparently, and with high accountability. This study, as mentioned above, uses the concept of public private partnerships as a tool to present the results and discussions in the study. Simply put, public-private partnerships in dis BUMD projects can reduce the burden of initial capital and exchange information. This study was conducted using a descriptive qualitative method accompanied by a case study approach.
Connection fiscal decentralization and poverty in South Sulawesi: Analysis of the 2004–2024 period Ashari, Ihsan; Tama, Tuti Adi; Komarlina, Dwi Hastuti Lestari
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.844

Abstract

This study highlights both direct and indirect linkages mediated by economic growth, as it investigates the effects of fiscal decentralization on poverty levels in South Sulawesi Province between 2004 and 2024. The General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), and Local Own-Source Revenue (PAD) are the four main fiscal mechanisms that are the focus of this study. Using route analysis with time-series data in SPSS, this study reveals several important findings. Poverty levels are significantly negatively impacted by economic growth. As a mediating variable, DAU shows a strong positive relationship with poverty, but DAK and PAD show notable negative relationships. DBH, on the other hand, does not demonstrate a noteworthy indirect impact on poverty via the conduit of economic expansion. The findings suggest that the efficacy of fiscal decentralization in alleviating poverty varies among different fiscal instruments, with DAK and PAD yielding the most beneficial results when implemented in programs that foster economic growth. These insights provide critical guidance for policymakers aiming to enhance the effectiveness of fiscal decentralization strategies in combating poverty in South Sulawesi Province.
Empirical analysis of the impact of monetary policy through interest rates on economic growth in Indonesia Hamzah, Muh. Qardawi; Ruslan , Andi; Ashari, Ihsan
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.851

Abstract

This study investigates how inflation and monetary policy, as reflected in the policy interest rate (BI Rate), affect Indonesia's economic growth, as indicated by the GDP. Multiple linear regression analysis was employed to discover connections between independent and dependent variables in an economic setting. The analysis's findings indicate that neither the BI Rate nor inflation significantly affects GDP growth. Although not sufficiently strong to be regarded as statistically significant, the positive coefficients derived from both variables show a propensity for increases in inflation and policy interest rates to enhance economic growth. The significance of the interaction between the two variables in monetary policy is confirmed by simultaneous analysis, which reveals that both inflation and the BI Rate significantly contribute to GDP variance when examined together. These results suggest that monetary policy must work in tandem with fiscal policy and the real sector, as well as be adaptively managed to respond to changes in the global economy to effectively stimulate economic growth in Indonesia [2]. This study is anticipated to significantly aid policymakers in developing more potent plans to accomplish sustainable growth and national economic stability.
Resilience in education policy: Insights from Indonesia’s school reopening amid COVID-19 Fajri, Afrizal; Sajida, Sajida
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.902

Abstract

The COVID-19 pandemic has really left an impacted education, stimulating policymakers to introduce emergency remote learning. However, transitioning to online education has exposed huge problems in Indonesia, particularly inequalities in digital access, insufficient learning support, and mounting household costs. Finally, with many public outcries for schools to be reopened, the phased reopening policy was implemented through the SKB 4 Menteri decree. This study is hence concerned with an evaluation of the implementation and effect of school reopening policies that were put in place in Indonesia during the pandemic. The logical framework approach is used to assess inputs, processes, outputs, outcomes, and impacts. The conclusion is that the reopening of schools addresses the learning loss incurred by the students; however, these K-12 institutions do not have sufficient health infrastructure and there are poor enforcement protocols that altogether made these schools hotspot areas for the emergence of COVID clusters. However, decisions made at the policy level were reactive rather than evidence-based, portraying a gap in crisis preparedness and risk mitigation. The need to make adaptive education policies based on the lessons learned as described in this experience should be emphasized to realize the balance of learning continuity with public health priorities, strong engagement needed in terms of stakeholders, and decision-making that is based on data. The future needs of educational resilience will require strengthened digital infrastructures, hybrid learning models, and crisis-responsive governance in education.
Fear of Missing Out (FOMO) among climbers: Questioning the mountain climbing tourism industry in Indonesia in the context of contemporary change Nafi’a, Ilman
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.936

Abstract

Mountain climbing in Indonesia has transformed significantly from a specialized exploration activity into a popular mass tourism industry, mainly driven by the influence of social media. This growth has made mountain climbing tourism one of the country's foreign exchange contributors, attracting millions of domestic and foreign climbers annually. However, this popularity has given rise to the psychological phenomenon of Fear of Missing Out (FOMO), a social anxiety that drives individuals to follow climbing trends without adequate understanding or preparation. Using a literature review method based on credible journals, news sites, and social media platforms, this paper aims to analyze the phenomenon of the mountain climbing tourism industry in the contemporary era in relation to the emergence of FOMO as a driver of social change. This study specifically examines how FOMO has caused a shift in the meaning and motivation of climbing, from an adventure activity to a lifestyle based on trends. Furthermore, it analyzes how this change in motivation will have a reciprocal impact on the sustainability of the mountain climbing tourism industry in the future. Ultimately, this study identifies the contradictions that arise when tourism drives social change among climbers in the region.
Financial system transformation and growth strategy: A case study of inartgrity's sustainable expansion preparation Alexandra, Anchilia; Faturohman, Taufik
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1103

Abstract

INARTGRITY, an education center based in Kelapa Gading, Jakarta, Indonesia, is nearing full capacity and plans to expand by opening a second branch in the near future. This study evaluates company readiness, project feasibility, and strategic recommendations for long-term sustainability, supported by risk management, and an implementation plan. Readiness is assessed using the RBV, VRIO, and financial ratio analyses. The expansion is modelled under two alternatives: buying or renting a commercial house. The buy option requires an initial investment of IDR 5,185,000,000 with a 12,52% discount rate over a 10 years horizon, while the rent option requires IDR 985,000,000 with an 11,57% discount rate over 5 years. Discounted cash flow analysis is used to compute NPV, PBP, IRR, PI, and ANPV, complemented by sensitivity analysis and Monte Carlo simulation to identify key drivers and the probability distribution of the NPV. The buy option yields NPV IDR 3,571,624,197, IRR 21,34%, PI 1,36, PBP 7 years 10 months, and ANPV IDR 645,679,440. The rent option yields NPV IDR 1,743,809,195, IRR 44,75%, PI 2,77, PBP 3 years 2 months, and ANPV IDR 478,293,264. Although buying provides a higher ANPV, renting is recommended because it offers a much higher IRR and PI, faster payback, lower initial capital, and remains robust under sensitivity and simulation, with approximately 99% probability of a positive NPV.
Development of a Break-Even Analysis (BEA) model for setting the selling price of marine product MSMEs Pebrianty, Vina Olivia; Purnaman, Si Made Ngurah; Syaiah, Syaiah; Hasnidar, Hasnidar; Salsabila, Aisyah Muthiah
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1168

Abstract

This study aims to develop an applicative Break-Even Analysis (BEA) model to support pricing decisions for seafood processing MSMEs in Kendari City. Most MSMEs in this sector still set selling prices intuitively due to a limited understanding of cost accounting and incomplete financial records. This study employed a descriptive quantitative approach with a field study design, using questionnaires, interviews, observations, and documentation to collect data from MSMEs that met the research criteria. The BEA model was developed based on fixed costs, variable costs, production volume, and selling price. The results indicate that the BEA model is easy to apply, suitable for MSMEs with simple bookkeeping practices, and capable of generating accurate break-even points and minimum selling price calculations. After applying the model, MSME owners demonstrated an improved understanding of cost structures and were able to determine selling prices and profit margins more rationally. These findings confirm that BEA enhances cost awareness and supports more efficient decision-making. Overall, this study provides a practical managerial tool that can be utilized by MSMEs, local government agencies, and academic institutions to strengthen financial literacy and pricing strategies in the seafood-processing sector.
Digital absence innovation in the enforcement of employee work discipline at the Makassar City education office Rahmatia, A.; Fitiah, Andi; Kasman, Risqah Amaliah; N, Amina Ramadana; Hartini, Dewi; Arsyad, Rosnaeni; Mastur, Andi; Ridwan, Muhammad
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1220

Abstract

This study aims to analyze and explain digital attendance innovation in enforcing employee work discipline, along with the supporting and inhibiting factors that influence its implementation. This research uses a qualitative method with a descriptive approach to gain an in-depth understanding of how digital attendance functions within an organizational setting. Data were collected through observations, interviews, and documentation, allowing the researcher to capture the real conditions and employee experiences. The data analysis process followed the stages of data collection, condensation, display, and conclusion drawing to ensure systematic and comprehensive interpretation. The findings show that the digital attendance innovation at the Makassar City Education Office is effective when evaluated using an innovation model approach. In terms of relative advantage, the system saves employees’ time in recording attendance and reduces the inefficiencies found in manual systems. Regarding suitability, the system aligns well with organizational needs in promoting discipline, although employee discipline is also influenced by other factors, such as work culture and supervision. From the perspective of complexity, several technical challenges were identified, particularly during power outages, which prevented the attendance machine from operating properly. In terms of trialability, employees can operate the system easily because of its practical design and simple procedures. Finally, in terms of observability, digital attendance enables supervisors and operators to monitor attendance data transparently and detect potential fraud, such as employees attempting to entrust attendance to others. Overall, digital attendance serves as an important tool for strengthening employee work discipline.
Exploring the antecedents of coretax usage in tention: Evidence from perceptions of convenience, usefulness, and risk Palullungan, Angelita; Duruk, Meichelle; Bangkaran, Tiara; Sabandar, Sita Y.; Pala'langan, Carolus Askikarno
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1221

Abstract

In the digital era, advances in information technology have prompted the Directorate General of Taxes (DGT) to reform the tax system through the Coretax Administration System, which will be launched in early 2025. This study aims to quantitatively analyze how perceived usefulness, perceived ease, and perceived risk influence taxpayers' intentions to use Coretax using a model-based approach, the Technology Acceptance Model (TAM). Data were obtained through the distribution of questionnaires to 100 respondents registered at the South Makassar Tax Office and analyzed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS-SEM) with SmartPLS 4.0. The results of this study showed that the three independent variables of perceived usefulness, perceived ease of use, and perceived risk had a positive and significant effect on the use of Coretax