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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
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Analysis of the influence of tax knowledge and tax compliance on the perception of tax revenue among MSME actors in Cibungbulang District at KPP Pratama Ciawi Nurmalasari, Nurmalasari; Mahwiyah, Mahwiyah
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1118

Abstract

This study examines how tax understanding and taxpayer compliance contribute to improving regional tax revenue among micro, small, and medium enterprises registered at a local tax office. This study adopts a quantitative approach supported by survey responses from business actors actively engaged in fulfilling their tax obligations. The analysis highlights that a higher level of tax understanding encourages taxpayers to perform their administrative duties more accurately, creating a stronger awareness of legal responsibilities and the role of taxation in regional development. Although taxpayer compliance varies across respondents, the combined influence of both variables has meaningful implications for strengthening the effectiveness of local tax collection. The findings emphasize the importance of continuous socialization, targeted guidance programs, and enhanced tax literacy to ensure that business actors are better equipped to meet regulatory requirements. This study contributes to the growing discourse on taxpayer behavior and regional fiscal capacity.
Regulatory reform of land acquisition for public interest after the omnibus law on job creation Setiawan, Muhammad Rifaldi; Anugerahayu, Ayang Afira
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1120

Abstract

Land acquisition for public interest constitutes a fundamental aspect of national development; however, it frequently generates conflicts owing to the tension between development objectives and the protection of community rights. Prior to the enactment of Law Number 11 of 2020 on Job Creation, the legal framework governing land acquisition was regulated by Law Number 2 of 2012, which, despite providing a comprehensive statutory basis, continued to face obstacles, including lengthy procedures, high costs, and dissatisfaction with the compensation determination process. The enactment of the Job Creation Law introduced significant changes through the simplification of procedures, expansion of the definition of public interest, strengthening of institutional mechanisms, digitization of processes, and introduction of the land bank concept. This new regulation aims to accelerate infrastructure development while safeguarding community rights through more flexible compensation mechanisms and effective dispute resolution processes. However, these reforms raise concerns about a potential reduction in protection for vulnerable groups due to procedural acceleration. This study employs a normative and conceptual approach, drawing on statutory analysis and legal doctrine to assess the implications of the new regulatory framework. The findings indicate that although the Job Creation Law enhances the efficiency of land acquisition, the success of its implementation ultimately depends on the quality of on-the-ground execution, strict oversight, and the active participation of affected communities in the decision-making process.
Analysis of image-forming elements in the urban service center area of Pangkalpinang City Nugraha, Rifqi Adi; Rambe, Aisyah Ronawan; Zuhdi, Ahmad; Putri, Diti Artanti Utami; Mujiburrakhman, Muhammad
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1125

Abstract

Pangkalpinang City is one of the municipalities in Indonesia that was planned to transform into a developed urban environment by 2030. To help achieve the city’s development goal, this study presents an analysis of the spatial structure of the urban service center of Pangkalpinang City, which comprises the Rawa Bangun, Gedung Nasional, Masjid Jamik, Pasar Padi, and Bintang sub-districts, using Kevin Lynch’s image-forming elements, that is, path, edge, district, node, and landmark. A qualitative descriptive method was used to interpret users’ spatial experiences through field observations and supporting secondary data. The results show that the urban service center area is shaped by a complex hierarchical path, natural and artificial edges, diverse functional districts, many nodes in the form of intersections, bridges, a public transport terminal, and ten cultural and non-cultural landmarks. These findings highlight how Pangkalpinang City’s spatial structure and functional patterns may interact to support the city’s public services, and they can guide future spatial planning of the city towards a more integrated and citizen-friendly city.
Justice court versus social media court Syarofi, Syarofi
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1126

Abstract

The development of digital technology, particularly social media, has significantly transformed the dynamics of Indonesia’s criminal justice system. Social media now functions as a public platform that shapes public opinion even before formal legal proceedings commence, giving rise to the phenomenon of "trial by social media." This study analyzes the fundamental differences between formal investigative mechanisms based on the Criminal Procedure Code (KUHAP) and information dissemination mechanisms on social media, as well as their implications for the objectivity, independence, and legitimacy of law enforcement officials. This study employs normative legal methods with qualitative analysis of legislation, legal literature, digital journals, and viral case studies in Indonesia, such as the Vina Cirebon and Mario Dandy cases. The findings indicate that social media rapidly influences public opinion through emotional and simplified narratives, whereas formal justice mechanisms prioritize structured, evidence-based, and procedural processes over emotional narratives. The virality of cases on social media can generate psychological and institutional pressure, threaten investigative objectivity and integrity, and potentially undermine the presumption of innocence. This study highlights the need for digital literacy, transparency in judicial processes, and effective legal communication to ensure that emotional social media narratives do not compromise due process, thereby safeguarding independent, objective, and evidence-based justice for sexual assault victims.
The normative study of the legal force of electronic mediation in digital business dispute resolution Hasjim, Andi Tri Utami; Poetry, Farahadayune Naharani
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1127

Abstract

The growth of Indonesia's digital economy, driven by startups and digital investments, has amplified business disputes. Traditional litigation is often inadequate, increasing the reliance on mediation. While current regulations (Law 30/1999, PERMA 1/2016) govern conventional mediation, the shift to electronic (online) mediation presents critical normative challenges in the digital business context. Despite the benefits of online mediation (efficiency, cost-effectiveness), before the enactment of PERMA No. 3 of 2022, specific provisions regarding its implementation, validity, and the binding nature of its outcomes were scarce. Major issues persist concerning the legal effects of electronic mediation agreements, particularly regarding electronic contracts, signature validity, and enforcement mechanisms in startup-investor disputes. Key uncertainties include the legal standing of the agreements, their equivalence to arbitration awards, and the precise procedure for their confirmation. This research conducts a normative study on the Legal Power of Electronic Mediation in Digital Business Dispute Resolution. By analyzing relevant regulations and the concept of electronic contracts, this study aims to clarify the legal status, certainty, confirmation mechanism (e.g., court ratification), and legal implications of violating an online mediation agreement within the Indonesian legal system.
The interconnection of literacy in history, law, and politics with public trust in the government Cahya, Dyah Estyani; Syahputra, Muhammad Afrillyan Dwi; Monalvia, Olin
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1132

Abstract

Public trust in the government does not emerge suddenly; rather, it is shaped by the public’s understanding of social and state dynamics. Historical, legal, and political literacy are important elements that influence citizens’ assessment of government policies and performance. Individuals with low literacy levels tend to respond passively to social and political issues, often accepting government actions without critically evaluating them. This study aimed to analyze the relationship between historical, legal, and political literacy and the level of public trust in the government. A quantitative approach was employed using a survey method, with sample selection carried out through quota sampling to ensure respondent representation across specific categories. The collected data were analyzed using Kendall’s Tau-b correlation test to measure the strength and direction of the relationship between variables. The results of the analysis indicate that there is no significant correlation between historical, legal, or political literacy and public trust in the government (Sig. > 0.05). The low correlation coefficient suggests that these three forms of literacy do not directly influence public trust. These findings indicate that literacy plays a greater role in shaping individuals’ critical awareness and reflective ability to evaluate government performance, rather than simply increasing passive trust.
The position of religious marriage guardians (wali muhakkam) in Islamic law and Indonesian positive law: Analysis of decision number 935/pdt.p/2024/pa.gm Anugerahayu, Ayang Afira; Setiawan, Muhammad Rifaldi
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1134

Abstract

The existence of a marriage guardian (wali nikah) constitutes an essential pillar of marriage that must be fulfilled for a prospective bride under Islamic law and Indonesian positive law. However, in practice, there are marriages conducted without a lineage guardian (wali nasab) or a judicial guardian (wali hakim), instead utilizing a guardian from among religious figures or Islamic scholars (ustadz), commonly referred to as wali muhakkam. This practice is not regulated by the Compilation of Islamic Law (Kompilasi Hukum Islam), resulting in legal uncertainty. This article analyzes the legal standing of religious figure guardians and their sharīʿah and juridical foundations through a case study of the Decision of the Giri Menang Religious Court Number 935/Pdt. P/2024/PA.GM, which validated a marriage officiated by an ustadz acting as wali muhakkam. This study employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that, from a fiqh perspective, the appointment of a wali muhakkam may be justified under emergency conditions, whereas under positive law, its existence only attains legal legitimacy through the mechanism of marriage legalization (nikah isbat). The analyzed decision demonstrates a degree of legal adaptability in accommodating social realities based on the principle of maslahah. Therefore, reconstructing the regulation concerning marriage guardians in national law is necessary to ensure that the practice of wali muhakkam no longer remains within a legal gray area.
Ontological approach in improving Islamic economic literacy Wiraputra, Jhody; Andriani, Yulia; Pratiwi, Palupi; Safira, Isti; Madnasir, Madnasir; Ghofur, Ruslan Abdul
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1137

Abstract

This study examines the role of the ontology approach in enhancing Islamic economic literacy in Indonesia, a strategic effort given the country's low national Sharia Financial Literacy Index, which stood at 43.42% in 2025. Ontology, as a philosophical study of the nature of existence, became the foundation for defining Islamic economics not only as a social science but also as an integral part of Tawheed, in which all economic activity is seen as a mandate from Allah and aims to achieve Falah. This ontological approach is vital because the nature of Islamic Economics is derived from divine revelation, in contrast to conventional economics, which is derived from human thought. Without a deep understanding of this ontological nature, such as the fundamental difference between usury and profit sharing, people tend to equate Shariah products with conventional ones, differing only in their labels. Using a literature study and philosophical content analysis, the study concludes that ontological understanding serves as an epistemological filter that encourages critical thinking, allowing literate individuals to distinguish between renaming and changing the essence. Therefore, ontological integration transforms literacy from surface normative compliance into an authentic systemic and philosophical understanding, which is essential for constructing a just and sustainable Islamic economic system.
Revisiting determinants of financial performance: The roles of environmental performance, environmental costs, and environmental disclosure Sarwendhi, Rezza Arlinda; Dwiati, Agustina Ratna; Nita, Riski Aprilia; Febita, Gyzza
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1143

Abstract

  This study seeks to analyze the impact of environmental performance, environmental costs, and environmental disclosure on the financial performance of consumer cyclical companies. The sample companies selected are cyclical companies with public status (Tbk) between 2019 and 2023. Sample selection was performed using the purposive method, and the final sample comprised 16 companies with 67 observations after outlier removal. The PROPER rating is used as a proxy to assess environmental performance, environmental costs are assessed through CSR expenditure disclosures in annual reports, and environmental disclosure is evaluated using GRI-G4 indicators. The analytical techniques employed included descriptive statistics and classical assumption tests. In addition, multiple regression models were used, and SPSS was used for hypothesis testing. Testing revealed that environmental performance negatively affects financial performance. This indicates that efforts to improve environmental performance require substantial costs, potentially reducing profitability. Meanwhile, environmental costs have no significant effect on financial performance, suggesting that increased CSR spending does not directly enhance profitability. Conversely, environmental disclosure positively impacts financial performance, implying that transparent reporting of environmental activities enhances public trust and investor perception. Some limitations of this study were the small number of companies used as samples because only a few companies participated in the PROPER rating or disclosed sustainability reports, and the need to remove outliers. Further research is expected to increase the number of samples, include additional independent variables, and examine other industry sectors to obtain more comprehensive insights.
Patient satisfaction as a pathway between service quality and loyalty: Insights from dental care services Wasito, Wasito; Puspita, Euis Dara
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1155

Abstract

This study examines the effect of service quality on patient satisfaction and its implications for loyalty at Lapan Dental Care Clinic in Bandung Regency. A cross-sectional design with consecutive sampling was applied, involving 100 patients. Path analysis was employed to test the causal relationships among the variables. The findings reveal that service quality significantly influences patient satisfaction by 77.89%, with justice contributing the most (18.58%). Patient satisfaction significantly affects loyalty by 79.38% and mediates the relationship between service quality and loyalty, with a contribution of 87.88%. These results highlight the importance of improving service quality, particularly fairness and safety, to enhance patient satisfaction and foster loyalty. This study contributes empirical evidence to the literature on dental healthcare services in regions with limited facilities.

Page 34 of 39 | Total Record : 383

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