cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 383 Documents
 12   13   14   15   16 
Determinants of green finance implementation in Indonesia: Evidence from panel data analysis of institutional, market, issuer, and macroeconomic factors Simanullang, Fransiska; Simanullang, Sairun
Priviet Social Sciences Journal Vol. 5 No. 7 (2025): July 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i7.650

Abstract

Green finance has emerged as a critical mechanism for mobilizing capital toward climate change mitigation and sustainable development, particularly in emerging economies. This study investigates the determinants of green finance implementation in Indonesia, focusing on five key drivers: macroeconomic conditions, issuer characteristics, governance effectiveness, financial market development with big data capabilities, and policy and regulatory support. Using a balanced panel dataset of twenty-five issuers and projects over forty quarterly periods from 2015 to 2024, and employing a fixed effects panel regression in EViews, the analysis reveals that governance effectiveness and policy and regulatory support exert the strongest positive influence on green finance implementation. Financial market depth and technological readiness, as well as favorable issuer-level structures, also contribute positively, whereas adverse macroeconomic conditions are associated with reduced uptake of green instruments. The model explains over 76% of the variation in green finance implementation, underscoring the multidimensional nature of sustainable finance in Indonesia. The findings highlight that institutional credibility, coherent policy frameworks, market infrastructure, and issuer capacity-building are essential for accelerating the scale and effectiveness of green finance. Policy implications include strengthening governance systems, enhancing ESG data infrastructure, and ensuring macroeconomic stability to foster a resilient and attractive green finance ecosystem.
The impact of consignment-based marketing through middlemen on the economic sustainability of farmers in Pawenang Village, Nagrak Subdistrict, Sukabumi Regency Akbar, Tri Sanatha Wahyu; Winarni, Riani; Raspati, Galih; Yuda, Mulfi Sandi; Nurdiana, Bayu Prastiyo
Priviet Social Sciences Journal Vol. 5 No. 5 (2025): May 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i5.511

Abstract

The consignment-based marketing system through middlemen (known locally as tengkulak) has long been practiced by farmers in Nagrak District, particularly in Pawenang Village. This system offers certain advantages, such as lower costs, operational simplicity, no need for technological skills, and delegation of distribution responsibilities to middlemen. However, the dominance of middlemen in the agricultural marketing chain leads to a high level of farmer dependency. Middlemen control nearly the entire market, leaving farmers with little to no bargaining power when they sell the middlemen take 10% of the final selling price. Limited market access also prevents farmers from tracking price fluctuations, thus making them vulnerable to price manipulation. Moreover, farmers are charged with the distribution costs. This situation negatively affects farmers’ welfare, with most living under economic hardship, even though agriculture is their primary source of income. This study aims to analyze the impact of the consignment marketing system through middlemen on the economic sustainability of farmers in Pawenang Village. The findings are expected to provide insights into how this system affects farmer independence and offer alternative marketing solutions to reduce dependence on middlemen, thereby improving the competitiveness and sustainability of agricultural enterprises.
Evaluating school disaster preparedness: A comparative study between urban and rural areas in Indonesia Nurdiansyah, Muhamad Irfan; Nurwati, Dewi
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.524

Abstract

Indonesia is among the countries most vulnerable to natural disasters, positioning school preparedness as a strategic priority in national disaster risk reduction (DRR) initiatives. This study aimed to assess the level of disaster preparedness in schools using a qualitative approach based on a secondary literature review. The data are drawn from peer-reviewed journals, official government publications, and reports from accredited humanitarian organizations published between 2018 and 2024. This study employs a dual evaluative framework, the School Disaster Resilience Index (SDRI) developed by UNESCO, and the indicators of the Disaster-Resilient Education Unit (SPAB), as mandated by Regulation of the Minister of Education and Culture No. 33 of 2019. The analysis focuses on six core dimensions: school infrastructure, disaster training, integration of DRR into the curriculum, community participation, use of technology, and cultivation of a safety culture within schools. The findings highlight the significant disparities between urban and rural schools, especially regarding access to resources, institutional support, and technological integration. Although rural schools exhibit strong community engagement and the application of local wisdom, they remain behind in terms of structural and systemic preparedness. The novelty of this study lies in its integration of two evaluative models and its proposal for a disaster risk education curriculum tailored to the local context. These results are expected to contribute to the formulation of more inclusive and adaptive disaster education policies in Indonesia, particularly by informing government agencies such as the Ministry of Education and Culture (Kemendikbud), the National Disaster Management Agency (BNPB), regional disaster management bodies (BPBD), and non-governmental organizations involved in school-based disaster risk reduction efforts.
Analyzing the impact of inflation, exports and unemployment on economic growth in indonesia: A fixed effects least squares dummy variable panel regression approach Harismahyanti A., Andi; Nur’eni, Nur’eni
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.541

Abstract

This study explores the impact of inflation, exports, and unemployment on economic growth in Indonesia from 2019 to 2023 using a Fixed Effects Model Least Squares Dummy Variable (FEM LSDV) panel regression approach. The analysis incorporates both province-specific and time-specific effects to provide a comprehensive understanding of the dynamic relationships between these variables and their collective influence on Indonesia's economic growth. The results indicate that exports have a significant positive effect on economic growth, consistent with existing literature highlighting the importance of exports in driving economic performance. In contrast, inflation and unemployment were not found to have statistically significant impacts, possibly due to the model’s focus on regional and temporal variations. The study furthermore reveals significant regional disparities in economic growth, with provinces like DKI Jakarta, Banten, and Kalimantan Timur showing negative growth, while others, such as Sulawesi Selatan and Gorontalo, experienced above-average growth. The FEM LSDV model demonstrates strong explanatory power, with an R-squared value of 0.9162, indicating that it effectively captures the variability in economic growth across regions and over time. The findings suggest that promoting export-driven growth and addressing regional imbalances are key strategies for fostering sustainable economic development in Indonesia.
Digital transformation of public financial management: A case study of regional financial application integration in North Sulawesi Lakat, Junior
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.552

Abstract

Local governments in Indonesia face the challenge of improving efficiency, transparency, and accountability in public financial management. One of the strategic efforts undertaken is the digital integration of regional financial applications. However, the success of this transformation depends not only on the technology itself but also on users’ perceptions regarding usefulness, ease of use, and perceived risk. This study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Risk on the effectiveness of public financial management through the integration of regional financial applications in North Sulawesi. A quantitative approach was employed by distributing questionnaires to 70 respondents who are users of the financial application in regional government institutions. Multiple linear regression was used for analysis, along with classical assumption tests such as normality, multicollinearity, and heteroscedasticity, followed by t-test and F-test for significance testing. The findings indicate that Perceived Usefulness, Perceived Ease of Use, and Perceived Risk each have a significant partial and simultaneous effect on public financial management. Among them, Perceived Ease of Use exerts the strongest influence, followed by Perceived Usefulness and Perceived Risk. Interestingly, in contrast to previous research suggesting that risk negatively impacts technology adoption, this study finds that Perceived Risk has a positive and significant influence. This suggests that risk awareness can promote more careful and responsible use of financial systems without reducing their effectiveness. Digital transformation in public financial management is shaped not only by infrastructure but also by user perceptions. Perceived usefulness, ease of use, and risk are crucial in supporting the success of regional financial application implementation. Transformation strategies must therefore be supported by organizational readiness and enhanced digital literacy among public officials.
Legal dualism of priority rights for tax debts by the state when taxpayers go bankrupt Putri, Zahra Malinda; Sinaga, Mhd Panca Prana Mustaqim; Mbunai, La Ode
Priviet Social Sciences Journal Vol. 5 No. 5 (2025): May 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i5.573

Abstract

The existence of dual regulations governing the State's preferential right to tax debt repayment presents a distinct issue in resolving matters related to taxpayers who have been declared bankrupt by the court. The two domains of public law and civil law both regulate the privilege of priority in the repayment of debts by the debtor. Therefore, an in-depth analysis is necessary to address the issue of tax debt repayment when a taxpayer has been declared bankrupt. The objective of this study is to analyze and seek answers regarding the position of the state as a creditor in the repayment of tax debts, as well as to provide an analysis of the regulation concerning the State’s preferential right over tax debts. The research method used is a qualitative normative approach, utilizing secondary data and descriptive-analytical techniques for data analysis. The results of this study indicate that the state holds a higher position than other types of creditors as regulated in the Bankruptcy and Suspension of Debt Payment Obligations Law (BSDPO Law), and therefore must be given priority. However, the two sets of regulations remain unreconciled in terms of harmonizing the position of creditors in fulfilling tax debt obligations. Moreover, the regulation regarding the repayment of tax debts mandates that such debts must be settled before the repayment of other types of debts owed by the debtor.
The commodification of education and inequality in Indonesia: A sociological perspective Sari, Kurnia Asni; Fajriani, Suci Wahyu; Gunawan, Gunawan; Zulqoifah, Ainul; Hartani, Mallia
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.623

Abstract

This study analyzes the phenomena of commodification and inequality in the Indonesian education industry from a critical sociological perspective. Education, which is a basic right for all citizens, has been transformed into a commercial commodity accessible only to groups with certain economic, social, and cultural capital. This study used qualitative methods with content analysis based on Bourdieu's capital theory and Weber's stratification. The results indicate that commodification of education through superior private schools, tutoring, and achievement pathways strengthens student privilege and widens the gap between social classes. The privatization of education obscures the principle of meritocracy and creates a cycle of structural injustice that ultimately makes it difficult for students to achieve vertical social mobility. This research finds that educational inequality in Indonesia is not only a matter of access but also a structural problem that is supported by an unequal social, cultural, and economic system.
Inequality and potential: A sociological analysis of the role of local communities in the tourism economy around Lake Lut Tawar Hartani, Mallia; Fajriani, Suci Wahyu; Sari, Kurnia Asni; Putri, Lisya Septiani
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.638

Abstract

This study examines the unequal distribution of economic benefits and potential for local community development in the Lut Tawar Lake tourist area, Central Aceh Regency, using Anthony Giddens' structuration theory as a single analytical framework. A qualitative approach was used through literature review, field observations, and semi-structured interviews. The results indicate that the cultural and natural potential of the local community has not been optimally utilized due to the dominance of external capital, policies that are not yet in favor, and limited community capacity. Structure-agency analysis reveals that the imbalance between policies, regulations, and structural support with the initiatives and capabilities of local actors is the main source of inequality. The proposed strategies include strengthening agencies through training, affirmative regulation, and strengthening market networks to create a balance between structure and agency.
Trust as a mediator between customer experience and repurchase intention: Evidence from TikTok Shop Users Ariandi, Muhamad Amir; Rinaldi, Muhammad
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.661

Abstract

This study investigated the influence of customer experience on repurchase intention among TikTok Shop users, with trust acting as a mediating factor. Employing a quantitative approach and an explanatory research design, the study surveyed 100 respondents who had made at least two purchases on the TikTok Shop within the preceding six months. Data were gathered through an online questionnaire using a 5 point Likert scale and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. The findings indicate that customer experience exerts a positive and significant effect on trust but does not have a direct impact on repurchase intention. Conversely, trust has a positive and significant effect on repurchase intention, and fully mediates the connection between customer experience and repurchase intention, underscoring the essential role of trust in building customer loyalty on social commerce platforms.
The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable: (Food and Beverage Subsector Companies in 2021-2023) Salim, Vic Vincent; Setyarini, Yulia
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.669

Abstract

This study investigates how leverage, liquidity, and accounting conservatism impact tax avoidance. This study also investigates whether financial hardship can mitigate the association between tax avoidance and accounting conservatism. Using a purposive sampling technique, 63 food and beverage businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023 constitute the sample for this study, yielding 189 observations in total. Multiple linear regression was used to analyze the data using SPSS PROCESS macro.. The findings indicate that (1) leverage significantly affects tax evasion. (2) Tax evasion is not significantly affected by liquidity. (3) The Effective Tax Rate (ETR) is significantly positively impacted by accounting conservatism, suggesting that conservatism actually lowers tax evasion. (4) It has been demonstrated that the association between tax evasion and accounting conservatism cannot be mitigated by financial hardship. that improves tax compliance, irrespective of the state of the business's finances.The findings suggest that corporate management should more carefully consider the actions taken and their associated risks concerning tax obligations.

Page 14 of 39 | Total Record : 383

 12   13   14   15   16 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): January 2026 Vol. 5 No. 12 (2025): December 2025 Vol. 5 No. 11 (2025): November 2025 Vol. 5 No. 10 (2025): October 2025 Vol. 5 No. 9 (2025): September 2025 Vol. 5 No. 8 (2025): August 2025 Vol. 5 No. 7 (2025): July 2025 Vol. 5 No. 6 (2025): June 2025 Vol. 5 No. 5 (2025): May 2025 Vol. 5 No. 4 (2025): April 2025 Vol. 5 No. 3 (2025): March 2025 Vol. 4 No. 12 (2024): December 2024 Vol. 4 No. 11 (2024): November 2024 Vol. 4 No. 10 (2024): October 2024 Vol. 4 No. 8 (2024): August 2024 Vol. 4 No. 7 (2024): July 2024 Vol. 4 No. 6 (2024): June 2024 Vol. 4 No. 5 (2024): May 2024 Vol. 4 No. 3 (2024): March 2024 Vol. 3 No. 12 (2023): December 2023 Vol. 3 No. 11 (2023): November 2023 Vol. 3 No. 9 (2023): September 2023 Vol. 3 No. 8 (2023): August 2023 Vol. 3 No. 7 (2023): July 2023 Vol. 3 No. 6 (2023): June 2023 Vol. 3 No. 5 (2023): May 2023 Vol. 3 No. 4 (2023): April 2023 Vol. 3 No. 1 (2023): January 2023 Vol. 2 No. 4 (2022): December 2022 Vol. 2 No. 3 (2022): November 2022 Vol. 2 No. 2 (2022): September 2022 Vol. 2 No. 1 (2022): January Vol. 1 No. 2 (2021): August Vol. 1 No. 1 (2021): July More Issue