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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 533 Documents
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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
Political connection as a moderator in the relationship between green innovation and firm value: The mediating role of financial performance in Indonesia Rochmah, Siti; Emha, Putri Aulia; Syofrin, Nadila Deryza
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.v6i2.1225

Abstract

This study aims to analyze the influence of green innovation on the value of companies with financial performance as mediators and political connections as moderation variables in the energy sector listed on the Indonesia Stock Exchange for the period 2020–2024. Using the purposive sampling method of 50 observations, the data was analyzed through Partial Least Square (PLS-SEM) with the help of SmartPLS 4.0. The results of the study revealed that green innovation had a significant positive effect on financial performance (β=0.252; p=0.031), but has no direct effect on the company's value (β=0.051; p=0.681). Financial performance was also found to fail to mediate the relationship (β=0.017; p=0.672), indicating that the capital market has not appreciated internal efficiency based on the environment independently. The most crucial finding is that political connections act as the main differentiating factor. Green innovation significantly improves financial performance (β=0.304; p=0.050) and company value (β=0.244; p=0.042) only in entities with political networks. The implications of this study confirm that in emerging markets, the technical capabilities of innovation must synergize with political institutional assets to achieve optimal market performance; therefore, the government needs to design a more transparent and inclusive energy transition incentive scheme for all industry players.           
Disparity in judicial decisions in cases of violence against unregistered wives Omar, Muhammad Rezfah
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.v6i2.1249

Abstract

Domestic violence can affect anyone; however, wives remain particularly vulnerable to abuse by their husbands. Although Article 2(1)(a) of Law No. 23 of 2004 on the Elimination of Domestic Violence includes husbands, wives, and children within the scope of a household, not all acts of violence against wives are prosecuted under this law. Many legal practitioners still adhere strictly to Article 2 of the 1974 Marriage Law, which considers a marriage valid only if it is conducted according to religious norms and officially registered. This results in perpetrators of violence against unregistered wives being prosecuted under general assault provisions in the Criminal Code rather than under the Domestic Violence Law. This divergence leads to disparities in judicial decisions, arising from differing interpretations of applicable legal provisions, varied judicial reasoning, and the ambiguous legal status of unregistered marriages, complicating consistent legal application. Consequently, similar cases of violence in unregistered marriages can produce inconsistent or even contradictory court rulings. This study highlights several decisions in which courts have applied the Domestic Violence Law to cases involving unregistered wives, with judges determining that the requirement of being within a "household scope" was fulfilled because the parties were married according to religious or customary norms and lived together as husband and wife. This research underscores the importance of recognizing unregistered wives within the household scope, as excluding them results in the denial of essential rights and protections afforded to victims of domestic violence, including access to legal assistance, health services, shelters, and other forms of support.
Divorce law in the perspective of the Quran: Solutions to the phenomenon of digital divorce and social media normative study of the principles of Ihsan and Taqwa in the contemporary talak process Antoni, Joseph; Ismail , Hidayatullah
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.v6i2.1287

Abstract

The phenomenon of divorce in the digital age shows a rapid increase, especially due to the involvement of social media in the family life period which is the main trigger. Divorce that used to only occur through formal legal mechanisms now often appears in the form of a digital divorce or through a social media liaison procedure such as talaq statements through text messages, uploads on social media, or online or online communication. In this context, the Qur'an remains the main source in leading Muslims to understand the nature of a divorce, not just as a breakdown of a relationship, but as a spiritual process based on the values of ihsan and piousness. This study aims to examine the law of divorce according to the Qur'an, focusing on the values of ihsan and piety as a moral solution to a major phenomenon of divorce in the digital era. This study uses a normative approach with a thematic interpretation analysis method (maudhu'i) on divorce verses in the Qur'an, such as QS. Al-Baqarah: 229–232 and QS. At-Talaq: 1-7.
Qur'ani literacy of talaq verses and reference as an effort to increase legal awareness Alpiyendra, Dodi; Ismail, Hidayatullah
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.v6i2.1288

Abstract

This research is based on the widespread practice of divorce and reconciliation that are not in accordance with the provisions of sharia and positive law, such as divorce outside the court, reconciliation without registration, and ignorance of the iddah period and women's rights, which reflect the weak Qur'anic literacy of family law verses, especially QS. al-Baqarah 229–232 and QS. at-Talaq 1–2. This library research examines tafsir books, works of classical and contemporary scholars, laws and regulations, as well as journal articles, national books, and empirical studies with an analytical-descriptive approach to interpret the meaning of the verses and their relevance to modern legal practice in Indonesia. The results of the study indicate that Qur'anic literacy plays a significant role in increasing legal awareness in Muslim society, encouraging compliance with court procedures, the importance of official registration, avoiding emotional divorce, and strengthening household ethics to prevent the abuse of divorce and minimize post-separation conflict. The integration of Qur'anic literacy with modern legal literacy ultimately forms a family law culture that is orderly, fair, and in harmony with maqāṣid al-syarī'ah. Thus, strengthening Qur'anic literacy becomes a strategic step in fostering obedience to the rules regarding divorce and reconciliation.
Qur'anic legal literacy on the principle of shul (Islah) in family dispute resolution Aprinelita, Aprinelita; Hidayatullah, Hidayatullah
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.v6i2.1289

Abstract

Family disputes arise when there is a conflict or incompatibility between parties. In this sense, a problem can be interpreted as a situation in which the parties experience pros and cons or incompatibility with the agreement made between them. This is still related to the status of humans as social beings. The existence of disputes between humans inspires the birth of the desire to resolve the conflict/dispute that occurs between them.  In dispute resolution, Islam places great emphasis on peace to anyone who is in conflict, and the settlement of disputes arises more from the wishes and initiatives of the parties to the dispute, so that mediators play a petrified role in reaching agreements. In Islamic law, the mediation procedure used to resolve family disputes is called al-sulh, which means to settle, involving a hakam. The processes and facts of society are different. The mediation stage is not necessary if the couple can resolve conflicts within their families. In such situations, they can only resolve the issue with the agreement they made before, and there is no further process. However, when conflicts cannot be resolved simultaneously, families require a trusted family mediator or judge. Therefore, certain stages in this mediation process are necessary to reach an agreement between the two parties. First, each party to the conflict must be willing to present its grievances to the mediator. The second process is peace carried out by third parties. A third party does this by identifying the root cause of the conflict. The third process begins when the midpoint is determined. This process requires the approval of each family that has problems with the solution offered by a mediator. The fourth or an advanced process can be initiated. The mediator in the community is usually a religious figure or community leader, such as a kyai, a hamlet head, or maybe even a hakam, or a trusted family member.
Islamic literacy as a preventive effort against domestic violence: Analysis of the meaning of wadhribuhunna in An-Nisa' verse 34 Thamrin, Thamrin; Ismail, Hidayatullah
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.v6i2.1291

Abstract

Cases of Domestic Violence (KDRT) against women have increased significantly, both physically and psychologically. In this context, Surah An-Nisa' verse 34 provides gradual guidelines for dealing with nusyuz, including moral warnings that are often translated literally as "pukullah" (wadhribuhunna). This study aims to analyze the meaning of wadhribuhunna through a review of classical to contemporary scholars, sort out the meaning based on the rules of fiqh choosing a lighter mudharat, and apply it in modern household life with a theoretical approach of Symbolic Interaction. The results of the analysis show that the most strict mufasir groups, such as Al-Biqa'i, Wahbah al-Zuhaili, Hamka, Rashid Riḍā, and M. Quraish Shihab, emphasize symbolic and educational understanding of the word "hit", so that the risk of physical and psychological harm can be minimized. The application of this symbolic meaning is in harmony with the principle of benefit, encourages healthy communication, and strengthens household harmony. The Symbolic Interactionism approach emphasizes that the meaning of the verse is formed through social interaction, individual reflection, and negotiation of moral values, so that symbolic interpretation becomes an effective preventive strategy against domestic violence.
Holistic classical interpretation in the relationship between satan and false God : Analysis of the rules of interpretation Agustin, Hanna Jenifer; Ismail, Hidayatullah; S, Mochammad Novendri; Syafii, Syafii
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.v6i2.1292

Abstract

This research can examine the overall interpretation of classical Islamic interpretation regarding the complex relationship between Satan and false Gods using analysis based on Qawaid Tarjih principles. Classical Islamic interpretation can be known as a deeper understanding of Islam which is used to study the complex interactions between these creatures. Through the application of Qawaid Tarjih, this researcher reveals the principles of Dasara which will guide interpretation and can provide an understanding of the criteria used by scholars to differentiate between Satan and false God. This finding not only highlights the dichotomy between truth and falsehood to show the usefulness of Qawaid Tarjih as a tool of differentiation, for this reason researchers can explore the broader impact of a holistic understanding of the Islamic community's perception of Satan and false gods which provides insight into its impact on everyday life with provides insight into the teachings of the Islamic religion

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