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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 991 Documents
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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) Vic Vincent Salim; Yulia Setyarini
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.
Language strategies in tourism branding: A case study of website Dinas Parwisata Kabupaten Mandailing Natal Muhammad Hasyimsyah Batubara
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.670

Abstract

In the digitalization era, language strategy has become an important part of tourism brands to enhance a destination's appeal and image. This study examines the language on the Mandailing Natal Regency Tourism Office Website (https://pariwisata.madina.go.id/), which is used for tourism branding. The research method used is qualitative descriptive analysis with a critical text analysis approach, including data collection from website content. The study results indicate that the language used on this website has several shortcomings, such as less attractive narratives, inconsistent language style, a lack of emphasis on local identity, and a suboptimal information structure. In addition, the visual elements on the website are not supported by relevant narratives. This means that the potential of Mandailing Natal Regency tourism branding has not been fully utilized using a language strategy. They could do a better job with language style consistency, local feeling emphasis, and findability elements. The findings of this study offer strategic recommendations for improving website quality and advancing tourism communication strategies.
Legal review on the online sale of homemade food and beverage products without a distribution permit from the National Agency of Drug and Food Control (BPOM) of the Republic Indonesia in relation to consumer protection in Medan City Carlos Zefanya Sipayung; Marsella Marsella
Priviet Social Sciences Journal Vol. 5 No. 10 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i10.671

Abstract

The objective of this research is to analyze the legal aspects concerning the online sale of homemade food and beverage products without distribution permits from the Indonesian National Agency of Drug and Food Control (BPOM), particularly in the city of Medan. This study employs a mixed legal research method, combining normative juridical and empirical approaches by reviewing relevant legislation and conducting interviews with small-scale business owners, BPOM officials, and representatives of the Medan Health Department. The findings indicate that the majority of homemade food and beverage entrepreneurs do not possess BPOM distribution permits due to a lack of understanding, limited financial resources, and the belief that such permits are unnecessary. Consequently, consumers are vulnerable to the safety of the products they consume. The state, through BPOM and local governments, must play an active role in providing both preventive and repressive legal protection, as well as in offering education and assistance to entrepreneurs to ensure the protection of consumer rights.
Translation and validation of student attitude assessment instrument towards science learning Erlin Eveline; Hiba Dertyana Siregar; Rindah Permatasari
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.680

Abstract

Adapting research instruments presents challenges, as incorrect adaptation can affect the validity and reliability of the measurement. The study aims to adapt an instrument that is available in different languages. The adapted instrument is designed to assess students’ attitudes towards science learning in the classroom. The use of adapted research instruments with other cultures or across cultures affects the results obtained. The method used is back-end translation, followed by a pilot test of the translated instrument with respondents. Back-end translation was performed by translating the original instrument from English to Indonesian. The pilot test was conducted on 85 high school students. The instrument is considered equivalent if there are similarities or if the results of the validity and reliability tests are not significantly different from those of the original instrument. The results of the analysis of the adapted instrument show that it is valid and reliable. Compared with the original instrument, the instrument yielded results similar to those of the original version. These results suggest that the instrument is both equivalent and suitable for assessing students' attitudes towards science learning. The instrument adaptation method can be considered successful.
Trash to treasure: Integrating waste management and financial literacy for sustainable behaviors Muhammad Ramadhani Kesuma; Stephanie Wijaya; Alya Salsabilla Putri
Priviet Social Sciences Journal Vol. 5 No. 10 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i10.681

Abstract

The "Trash to Cash: Jago Atur Uang, Jago Rawat Bumi" program, conducted at SDN 008 Waru, Penajam Paser Utara Regency, East Kalimantan, Indonesia, aimed to enhance sixth-grade students’ understanding of waste management and financial literacy through an interactive educational intervention. Targeting 30 students aged 11–12 years, the program integrated the eco-financial concept, transforming inorganic waste, such as plastic bottles and cardboard, into economic assets via waste banks, with proceeds encouraging savings habits. Employing an action research approach, the intervention utilized presentations, the "Tebak Sampah" game, and a waste value calculation quiz. The results demonstrated a significant increase in waste classification knowledge (from 40% to 85% accuracy), with 95% of students recognizing the economic value of recyclables and 80% accurately calculating waste-derived income. Qualitative findings indicated high engagement and intention to collect recyclables, suggesting potential behavioral changes toward sustainability. Challenges, including time constraints and classroom management, did not diminish the program’s success in achieving its goals. This study contributes a novel framework for integrating environmental and financial education, offering a replicable model for primary schools to support the sustainable development goals.
The influence of individual readiness to change on the rise of blackberry LTD Ben Felix; Darren Lee
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.686

Abstract

This article extensively explores BlackBerry Ltd. ’s fall and rise, charting its path from a dominant hardware production company in the mobile phone devices industry to its current focus on the software and cybersecurity industry. It delves deeply into the strategy of individual readiness to change undertaken by John Chen, the new CEO, to navigate the swiftly changing market and technological landscapes. Under the leadership of CEO John Chen, who took the helm in 2013, BlackBerry pivoted successfully toward enterprise software, particularly in the areas of cybersecurity, automotive systems, and Internet of Things (IoT) technologies. Moreover, it assesses the implications of the transformations for BlackBerry Ltd. ’s positioning in its newfound operational domains, highlighting both the challenges and opportunities that lie ahead for the company within the cybersecurity and software services sectors. This is an in-depth exploration of BlackBerry Ltd. ’s strategic evolution and John Chen's quest to transform the company's future. This analysis demonstrates BlackBerry Ltd. ’s ongoing commitment to motivating its readiness to change and embrace new opportunities in an ever-changing market.
Factor analysis of the effectiveness of assertive training techniques in reducing adolescent conformity behaviour Erfan Nawawi
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.688

Abstract

Adolescence is a critical developmental stage marked by physical, emotional, and social transitions, during which conformity to peer norms frequently emerges as a dominant behavioral pattern. While moderate conformity can foster social skills and prosocial behavior, excessive conformity often undermines adolescents’ self-concept and autonomy, leading to negative outcomes, such as bullying, substance use, and diminished academic achievement. This study examined the effectiveness of assertive training techniques in mitigating negative conformity behavior among adolescents. Employing a qualitative literature review, 145 articles published between 2019 and 2024 were initially identified through Google Scholar, with eight articles meeting the inclusion criteria for an in-depth analysis. The findings consistently reveal that assertive training techniques enhance adolescents’ ability to resist peer pressure, improve interpersonal communication, strengthen self-concept, and reduce dependency on social approval. The review highlights three critical factors shaping the success of assertive training interventions: (1) individual factors, such as self-confidence and interpersonal skills; (2) environmental factors, including supportive group dynamics in counselling settings; and (3) methodological factors, such as structured role-play, simulations, and staged training implementation. Complementary approaches, such as sociodrama, have also been found to be effective in addressing conformity by fostering awareness of group dynamics. Despite promising outcomes, the reviewed studies faced methodological limitations, including small sample sizes and limited control group comparisons. This study underscores the potential of assertive training as a preventive and corrective counselling strategy to address adolescent conformity, while also calling for future research employing more rigorous experimental designs to strengthen the empirical evidence and broaden practical applications in educational and counselling contexts.
Local open government: Key issues in Contagem, Brazil Syed Agung Afandi; Rizki Erdayani
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.v6i1.689

Abstract

This study aims to analyze the key issues of open government in Contagem, Brazil, using a bibliometric analysis approach. Research data were collected from Google Scholar using Publish or Perish and analyzed with VOSviewer through co-occurrence techniques on keyword units with the full counting method. The findings revealed three major dimensions within the discourse: normative, policy, and local practice. The normative dimension underscores transparency and accountability in digital platforms. The policy dimension demonstrates the institutionalization of open government principles in urban planning and social programs. The local practice dimension reflects contextual adaptation by emphasizing inclusivity, sustainability, and smart governance. Moreover, the five core commitments of Contagem—digital participation through Decidim, the Integrity Plan, the establishment of CPRAC-C for administrative conflict resolution, a mobile application for georeferencing third-sector services, and the enhancement of the Transparency Portal—illustrate the city’s serious efforts to integrate OGP values at the local level. Nevertheless, several challenges remain, including limited and uneven citizen engagement, fragmentation of participatory instruments, digital divides, and the risk of symbolic implementation of the law. This study concludes that Contagem represents both opportunities and constraints in the execution of local open government, underscoring the need to strengthen inclusiveness, operational integrity, and integration of participatory mechanisms. Reinforcing these aspects would not only consolidate Contagem’s position within Brazil, but also enable it to serve as a model for participatory and sustainable urban governance in Latin America.
Development of an entrepreneurship system instrument to enhance the employability skills of Vocational High School (SMK) students Aliyah Rasyid Baswedan; Fitri Nurmahmudah; Pujiati Pujiati
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.693

Abstract

This study aimed to create an instrument for an entrepreneurship system that aids in improving the employability skills of Vocational High School (SMK) students. The background of the study stems from the persistent issue of unemployment that SMK graduates, in particular, face relative to graduates from other institutions, and the lack of a single instrument that can comprehensively assess the school entrepreneurship system’s performance. The adopted methodology is the research and development (R&D) technique, which aims to create an instrument, as outlined by Djemari Mardapi. The steps involved creating definitions, designing frameworks, drafting content, and undergoing validation to assess the expert viewpoint, followed by Aiken’s V index, the analysis of internal consistency using Cronbach’s alpha, and construct validity through Confirmatory Factor Analysis (CFA). The results indicate that the instrument developed has high content validity (Aiken’s V index from 0.85–1.00), excellent reliability (Cronbach’s alpha = 0.900), and adequate construct validity with a KMO of 0.948 and CFA model fit indices within the standard range. These indicators affirm that the instrument can be used to assess the entrepreneurship system in vocational schools.
Sanitation and modernity on a Remote Island: A study of community behavior toward hygienic latrine use in Pengikik Island Ayu Lestari; Rahma Syafitri; Nikodemus Niko
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.697

Abstract

This study explores the transformation of community behavior regarding the use of hygienic latrines in Pengikik Village, a remote island community with historically poor sanitation practices. Inadequate latrine management contributes significantly to environmental degradation. Promoting the widespread use of healthy latrines, which are facilities designed for safe and sanitary human waste disposal, is a key strategy for improving public health. Using a phenomenological framework design, the research draws on data from six purposively selected informants through semi-structured interviews. The analysis employs Peter L. Berger and Thomas Luckmann’s theory of social construction to examine behavioral changes. The findings indicate that 19 out of 53 households have constructed private healthy latrines, and eight communal units have been built with septic systems. Behavioral change occurred through three interrelated processes: targeted socialization and education by health workers, gradual internalization of hygienic practices, and normalization of latrine use in daily life. These processes have reshaped community perceptions, fostering a collective understanding of the importance of sanitary facilities in the community. As a result, the community has shifted away from open defecation and toward the consistent use of healthy latrines.

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