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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 577 Documents
Implementation of New Student Admission System Policy (SPMB) at SD Inpres Perumnas Andi Fitiah; Rahayu Rahayu; Muhammad Irvan Nur'Iva; Herman Herman
Priviet Social Sciences Journal Vol. 6 No. 4 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i4.1700

Abstract

This study aims to analyze the implementation of the New Student Admission System (SPMB) policy at the elementary school level and identify the challenges encountered during its implementation at SD Inpres Perumnas. Using a qualitative method with a descriptive approach, the research provides a comprehensive understanding of how the policy is applied in practice. Data were collected through observation, interviews, and documentation to obtain in-depth and contextual insights. The analysis is based on the policy implementation theory of Van Meter and Van Horn.The findings indicate that the implementation of SPMB is relatively effective, as the policy objectives and standards are realistic and aligned with the capacity of implementers and the surrounding social context. The success is supported by adequate human resources and facilities, including competent teachers, organized committees, and stable technological infrastructure. Clear organizational structure, well-defined task distribution, and effective coordination contribute to professional and efficient implementation. Positive attitudes and strong commitment from principals, teachers, and committees further enhance the process, while high parental acceptance supports policy success despite initial adaptation challenges. However, several challenges remain, including low parental digital literacy, limited access to devices and internet, and varying socio-economic conditions that influence participation.
Implementation of the new student admission policy or Penerimaan Peserta Didik Baru (PPDB) through the zoning system at SD Inpres Perumnas Kalsum, Amanda; Nur'Iva, Muhammad Irvan; Herman, Herman; Rahayu, Rahayu
Priviet Social Sciences Journal Vol. 6 No. 4 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i4.1706

Abstract

This study aims to analyze the implementation of the New Student Admission (PPDB) policy through the zoning system at SD Inpres Perumnas Makassar City using the George C. Edwards III model which includes communication, resources, disposition, and bureaucratic structure. The research uses a qualitative approach with a descriptive case study design. Data was obtained through interviews, observations, and documentation of five informants, namely the principal, operator, PPDB committee, and two parents of students. At SD Inpres Perumnas, communication is carried out in a structured and multi-channel manner, including official circulars, coordination meetings, online groups, banners, and helpdesk posts. At SD Inpres Perumnas, communication is carried out in a structured and multi-channel manner, including official circulars, coordination meetings, online groups, banners, and helpdesk posts. The school prepares competent committees and operators, adequate technological facilities, and document support from students’ parents. The school prepares competent committees and operators, adequate technological facilities, and document support from students' parents. Attitude and commitment, school principals and teachers show high commitment in carrying out the technical instructions of the Education Office, while parents of students tend to accept and understand the objectives of the policy. A clear and organized bureaucratic structure facilitates effective policy implementation. A firm division of tasks, continuous coordination, and responsiveness to students' parents ensure that the registration process takes place in an orderly, directed, and transparent manner. The implementation of the PPDB zoning system still faces technical, administrative, and public perception challenges, including network disruptions, system access during a surge in registrants, dismatches in population data, and parents' understanding of the registration flow. This challenge shows that even though policies have been implemented in accordance with regulations, improvements in technical aspects, services, and socialization are still needed.
Implementation of digitalization of police record certificate or Surat Keterangan Catatan Kepolisian (SKCK) services at the Polresta Mamuju Hardiansyah H.; Herman Herman; Rahayu Rahayu; Muhammad Irvan Nur'Iva
Priviet Social Sciences Journal Vol. 6 No. 4 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i4.1707

Abstract

This study aims to analyze the implementation of digitization of SKCK services at the Polresta Mamuju. This study uses a qualitative method with a descriptive approach to provide a comprehensive overview of the implementation of digitization of SKCK services in the Polresta Mamuju. Data were collected through observation, interviews, and documentation to obtain in-depth and comprehensive information about the process of implementing the digitization of SKCK services at the Polresta Mamuju. The results of the study show that the implementation of digitization of SKCK services at the Polresta Mamuju has been quite effective and structured can be seen in the communication aspect, in its implementation, officers actively provide gradual explanations in simple language regarding the flow of online registration, verification, fingerprinting, and SKCK printing, as well as providing assistance for applicants who experience difficulties. In terms of resources, despite situational technical obstacles, the available resources are able to support the effectiveness of digitizing SKCK services and have a positive impact on time efficiency and service quality compared to manual systems. The aspect of the disposition, SKCK service officers, and the community, towards the implementation of digitization of SKCK services at the Polresta Mamuju shows a positive and supportive trend. The aspect of bureaucratic structure, in the implementation of digitization of SKCK services at the Polresta Mamuju has been prepared clearly, systematically, and runs in accordance with the applicable Standard Operating Procedures (SOP). Although there are still administrative obstacles such as data input errors, completeness of documents, and suggestions related to a more detailed notification system, overall the bureaucratic structure implemented has supported the orderliness, effectiveness, and improvement of the quality of digital-based SKCK services at the Polresta Mamuju.
The effect of good corporate governance on financial performance in the financial sector Putri Sekarini Hendrawan; Fadhia Pramesti; Friscilla H M Budiman; Victoria R M Wattimena; Lila Meilinda
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): February 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i2.136

Abstract

This study examines the effect of Good Corporate Governance (GCG) on the financial performance of Islamic banks in Indonesia, with a focus on the period 2011–2014. Financial performance, measured by Return on Assets (ROA), serves as the dependent variable, while GCG components such as the board of directors, independent commissioners, sharia supervisory board, and audit committee act as independent variables. Using panel data regression analysis through Eviews 9.0, the results reveal that only the board of directors significantly and positively impacts financial performance (t = 3.123652, p < 0.05). Conversely, independent commissioners, the sharia supervisory board, and the audit committee demonstrate no significant effect on ROA. The study highlights challenges such as concurrent positions held by supervisory boards and audit committees, leading to inefficiencies in governance. These findings underscore the pivotal role of the board of directors in enhancing financial performance within the context of Islamic banking, while other governance structures require reevaluation to optimize their contributions. This research contributes to the growing body of literature on GCG in the financial sector and offers practical insights for policymakers and practitioners in Islamic banking.
Analysis of financial statements in small and medium enterprises based on SAK - ETAP Marsaulina P.L. Pasaribu; Asep Suherman
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): February 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i2.137

Abstract

The purpose of this study was to 1) find out the obstacles faced by the DRM Workshop in presenting financial reports, and 2) Assist the DRM Workshop in presenting financial reports based on SAK ETAP. The presentation of financial statements in a company is very important to do, because from these financial statements we can find out that our company is making a profit/loss. The research method used is descriptive analysis method, which is a writing method that utilizes qualitative data and is described descriptively, and the data used is primary data, because the data is obtained directly from the results of interviews with the DRM Workshop owner, namely in the form of information on the presentation of the DRM Workshop financial statements. The DRM workshop recording financial statements is still very simple, only limited to the total of expenses and income. The DRM workshop has not recorded financial statements in accordance with SAK ETAP. Constraints that affect the DRM Workshop have not implemented financial reports according to SAK ETAP, namely because of educational background, DRM Workshop considers financial reports to be less important, and there is still a mix of business and personal finances.
Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach Nendi Juhandi; Syarifuddin Lakasse
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): February 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i2.167

Abstract

The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.
Analysis of E-Commerce data breach and theft Rodiatun Adawiyah; Muhammad Arif Prasetyo; Hanuring Ayu; Raymond Septiyan; Steven Leonardy; Michael Calvin
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): February 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i2.168

Abstract

The development in the field of E-commerce is something that is very important for our country today. E-commerce is not only advancing the country in the field of electronics, but this development can also be felt in other fields such as: Economics, and also the field of Education. However, it is not the only benefit that we can feel from these developments. There are things that can be very detrimental to us if we are not careful enough in the development of this E-commerce technology. Oneaofatheamostaimportant thingsato watch outafor is the breach of individual data/identity leakage that can be carried out by irresponsible parties in the E-commerce sector. Even though there are already articles of the ITE Law Article 32 Paragraphs 1, 2, and 3 which regulate the theft of personal data, the crime of theft still occurs in Indonesia. We can see examples of this crime from several similar crime cases, such as: The case of data leakage of 91 million accounts on Tokopedia in May 2020 and the case of data leakage of Cermati and Lazada involving 2.9 million accounts at the end of 2020.
Juridical analysis of violence threats through electronic systems: Decision Study Number 82/PID.SUS/2021/PN.LWK Iwan Setiawan; Tres Kumar; Graha Kusala; Rio Natanael Sitindaon; Muhlizar Muhlizar
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): February 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i2.169

Abstract

Rapid changes in society, the economy, and culture have resulted from the advancement of information and communication technology. Information technology is currently a two-edged sword, because, in addition to improving welfare, progress, and human civilization, it is also an effective means of committing illegal acts. The lack of human resources prepared to use information technology, both intellectually and psychologically, has made the complexity of information technology a tool that is easy to use as a criminal medium, or has influenced the birth of new things in everyday life. The approach method of reviewing the problem studied in terms of legal science and conducting an analysis of the legal norms and regulations that apply in laws and regulations based on primary, secondary, and tertiary legal materials is used in this study. to make conclusions based on the data collected during the study. The occurrence of criminal acts of threats of violence carried out through the electronic system, namely the short message service (SMS), is specifically influenced by psychological and sociological factors, and generally occurs as a result of the perpetrators' lack of legal awareness in social life. If the elements of criminal responsibility are met, criminal responsibility for the perpetrators of these crimes can be sought. The application of the law against perpetrators of criminal acts of threats of violence via short message services (SMS) was found to be in accordance with legal procedures based on trial facts in the study of the decisions examined. The defendant's actions, according to the panel of judges, settled the elements of Article 45 b Amendments to Law No. 11 of 2008 on Information and Electronic Transactions by Law No. 19 of 2016
Review of Islamic Law concerning underage child labor (Comparative study with Labor Law No. 13 of 2003) Rifkah Nurul Lutfhfiah; Imam Mahfud; Imam Turmidzi
Priviet Social Sciences Journal Vol. 2 No. 3 (2022): March 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i3.173

Abstract

The practice of child labor is currently rife everywhere, not infrequently there are still many companies that employ minors because of budget efficiency, due to low wages, in practice sometimes companies do not provide rights that should be given to child workers. On the other hand, children are the responsibility of parents who should be given their rights and parents must fulfill the responsibility for the gift of children that God has given to provide a living and a good education. This research includes field research, the results of which will be presented descriptively with qualitative analysis. The results of this study indicate that Islam says that children are prohibited from doing work if the work is not based on their own will and is coercion from parents to earn a living, but it is permissible if the work is done according to the child's will and is a type of light work that can be done by children.
Optimization of digital marketing strategy through e-commerce is increasing SME sales Batik Cikadu, Tanjung Lesung, Pandeglang Prita Prasetya; Winda Widyanti; Riska Rosdiana; Febrina Mahliza; Dian Primanita Oktasari
Priviet Social Sciences Journal Vol. 2 No. 3 (2022): March 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i3.174

Abstract

Digital marketing is one strategy that business actors can do to promote their business. This community service activity is in the form of training on optimizing digital marketing strategies through E-commerce to increase sales of SME Batik Cikadu, Tanjung Lesung, Pandeglang. Batik Cikadu is one of the creative industries that has experienced a decline in sales due to the pandemic. This training was held face-to-face in the Tanjung Lesung Special Economic Zone (SEZ), Pandeglang Regency, Banten. The training method is in the form of material presentation, followed by discussion and question and answer. The results of this training show the participants' enthusiasm by providing understanding and practical examples in making marketing strategies through social media. With this activity, each group member gains knowledge and experience in digital marketing through e-commerce to make it easier for SMEs to increase brand knowledge to consumers and sales.

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