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PASCIDEV: Pasundan Social Science Development
Published by Universitas Pasundan
ISSN : -     EISSN : 2798415X     DOI : 10.56457/pascidev
Core Subject : Social,
Social Sciences
The Pasundan Social Science Development (PASCIDEV) aims to publish articles that show high levels of theoretical insight or empirical analytic work and gives preference to articles that demonstrate engagement on the key issues that face society issues. The Pasundan Social Science Development (PASCIDEV) invites all scholars, researchers, and students to contribute the result of their studies and research in the field of social science which includes social culture, public & social policy, governance & regional autonomy, development economics, politics, communication, sociology, anthropology, taxation, and administration (public & business).
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 138 Documents
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An Analysis Of The Representastation Of Identity Theory And Struggle In The Film 8 Mile Maria Matildis Lepan Ruron Ruron; Putu Suparna; Nuning Indah Pertiwi; Ni Putu Intan Pertamasari
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.376

Abstract

Film, as a form of mass media communication, possesses a powerful visual capacity to influence public opinion. It has a significant impact on audiences regarding various aspects of life, including perceptions of identity and struggle. The themes of identity and struggle as internal drives have influenced the film industry to portray characters who strive to discover their true selves through adversity. This study aims to analyze the representation of identity and struggle theories within the film 8 Mile. Data collection techniques employed include observation, interviews, and document analysis. This is a qualitative descriptive study utilizing a qualitative approach; specifically, it applies Tajfel and Turner’s social identity theory to analyze denotative and connotative meanings, scene descriptions, dialogue, lyrics, and relevant signs. The researcher analyzes specific scenes that embody social identity and struggle. Triangulation of sources and techniques is used, with validation achieved through informant interviews. The findings indicate that the organizational concept in 8 Mile is shaped by rules, role allocation, and communication patterns governing interactions among members of the rap community. Scenes in the film represent the pinnacle of the struggle for identity through rap battles, which serve as a space for social comparison. The study identifies three types of racism: sociocultural, biological, and economic. Future researchers are encouraged to expand upon the study of social identity using diverse subjects, such as films or television series. This research serves as an academic reference for developing communication studies regarding social identity and aims to raise awareness about the importance of respecting differences in social identity whether based on race, ethnicity, social status, or life background.
Turn-Taking Strategies of Nathan Feuerstein’s Interview Dwi Rahayu; Pajar Pajar
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.377

Abstract

Turn-taking is a component that maintains effective flow of information in a conversation. This study aims to analyze the turn taking strategies used in Nathan Feurstein’s interview in YouTube video ‘NF on new album 'Hope', working with Julia Michaels and how OCD affected his creative process’. The objective of this study is to identify the types of turn-taking strategies comprising Turn Construction Units (TCUs), Adjacency Pairs, and Preference Organization in the interview. A descriptive qualitative method was applied, employing the theoretical framework of Sacks, Schegloff, and Jefferson (1974) of Turn Taking Strategies. Data consisted of spoken utterances that is transcripted and analysed for the types of Turn Taking Strategies. The findings of this research reveal the occurrence of seven Turn Construction Units (TCUs), five Adjacency Pairs, and eight instances of Preference Organization identified in the analyzed conversation. The equal number of finding shows that the speakers effectively manage using turn taking effectively, balanced flow of conversation by nondomination of one speaker and employed conversational strategies that promoted mutual understanding and social harmony. These findings contribute to conversational analysis by offering insights into the practical application of turn-taking strategies in real-world communication, particularly in media interviews
Fostering the Economic Self-Reliance of Small Businesses Based on Local Potential in Makassar City Andi Sulfati; Patta Rapanna; Hernita Hernita
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.378

Abstract

This qualitative study employed a phenomenological approach. The findings indicate that improvements in the economic well-being of small business owners in Makassar City can be achieved through strategies such as enhancing product quality, fostering innovation, utilising digital technology, practising sound business management, developing human resources, expanding partnerships, and optimising local potential. Support from the government, financial institutions and various stakeholders is also a key factor in creating competitive and sustainable businesses. Small business owners in Makassar have advantages in the form of business flexibility, the utilisation of local potential, proximity to consumers, and their contribution to job creation. However, business owners face constraints such as limited capital, poor management skills, sub-optimal innovation, and limited use of technology. Therefore, there is a need to enhance the capacity of business owners and provide ongoing support.
Digital Payment System Transformation For Msmes: A Systematic Literature Review Kartono Kartono; Sudiarto Sudiarto; Yan Kristian Halomoan
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.369

Abstract

This study aims to analyze the development of digital payment systems implemented by MSMEs and identify factors influencing the success of digital payment system transformation in MSMEs based on a systematic literature review. This study uses a descriptive exploratory approach using a literature review approach or library research, namely referring to various literature, such as books, dissertations, scientific journals and the internet. The results of the literature review indicate that the development of digital payment systems in Indonesia has progressed rapidly through the transformation of cash to non-cash payments, particularly with the implementation of QRIS, which supports the creation of an inclusive digital economic ecosystem. In addition, the success of digital payment system transformation in MSMEs is influenced by internal factors, such as ease of use, transaction speed, system security, and digital literacy of business actors, as well as external factors, including digital infrastructure support, government policies, and digital technology developments. The synergy of these factors makes digital payment systems an important instrument in increasing the efficiency, competitiveness, and sustainability of MSMEs in the digital era.
Literature Review Of The Role Of Digital Training In Improving The Success Of MSMEs Widhi Wicaksono; Suyatin Suyatin; Nugroho Wicaksono
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.370

Abstract

This study aims to analyze the role of digital training in increasing the success of MSMEs and identify factors that influence the effectiveness of digital training for MSME actors based on a systematic literature review..This research uses a descriptive exploratory approach using an approach to literature review or library study, namely referring to various literature, such as books, dissertations, scientific journals and the internet.The literature review shows that digital training plays a crucial role in improving the competency, strategic mindset, and success of MSMEs through the use of digital technology, social media, and e-commerce. Furthermore, the study also shows that the effectiveness of digital training is influenced by several factors, including community and instructor support, the entrepreneur's education level, the use of digital platforms, and the duration and sustainability of the training program. These factors contribute to improving MSMEs' digital skills and their ability to develop their businesses in the digital era.
Comparative Analysis Of The Concepts Of Ju'?lah And Maisir From The Perspective Of Fiqh Muamalah Budan Sani; M. Fauzan Januri; Ayi Yunus Rusyana
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.382

Abstract

This study aims to provide a comprehensive comparative analysis of the concepts of ju'?lah and maisir within the framework of Islamic jurisprudence (fiqh mu'?malah), focusing on their ontological, normative, and applicative dimensions in contemporary economic practices. These two concepts are often partially understood, whereas in modern economic realities—particularly within digital systems, reward-based economies, and probability-driven incentive mechanisms—they tend to overlap in interpretation. Ju'?lah, as a permissible contract in Islamic law, is characterized by the provision of rewards for achieving uncertain outcomes, yet it remains grounded in productive effort and the pursuit of public benefit (ma?la?ah). In contrast, maisir is strictly prohibited due to its inherent elements of excessive uncertainty (gharar f??ish), speculation, and exploitative gain at the expense of others. This research employs a qualitative approach using a library research method, analyzing primary sources from classical fiqh literature alongside contemporary works in Islamic economics. The analytical framework is based on descriptive-analytical and comparative methods, examining both concepts through the lenses of objectives (maq??id al-shar?'ah), transactional mechanisms, and socio-economic implications. The findings reveal that although both ju'?lah and maisir involve elements of uncertainty, they differ fundamentally in their contractual structure, value orientation, and impact on economic justice. Ju'?lah aligns with the principles of maq??id al-shar?'ah, particularly in the protection of wealth (?if? al-m?l) and the promotion of productive economic activities, whereas maisir contradicts these principles by fostering speculative behavior and unjust wealth distribution. In the context of the digital economy, this study underscores the necessity of a fiqh approach that is not merely textual but also substantive and contextual, in order to clearly distinguish between Shariah-compliant practices and prohibited activities. Therefore, this research contributes theoretically to the development of contemporary Islamic jurisprudence while also providing a normative foundation for formulating adaptive Shariah economic policies in response to evolving global trends.
Development of a Smart Quality Assurance Framework Based on Forensic Audit 5.0 with Artificial Intelligence Support to Enhance Internal Quality Assurance Systems in Higher Education: Alignment with Permendiktisaintek No. 39 of 2025 Ali Mutaufiq; Mizwar Anwar; Diana Purnamasari; Vonny Novera; Eddy Purnairawan; Desti Kumala
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.383

Abstract

The promulgation of the Ministry of Higher Education, Science, and Technology Regulation (Permendiktisaintek) No. 39 of 2025 institutes a systemic transformation in the governance and quality assurance paradigms of Indonesian Higher Education Institutions (HEIs). By simplifying accreditation tiers into a streamlined categorical system, decentralizing curriculum design to accommodate flexible pathways such as the Recognition of Prior Learning (RPL), and mandating absolute data integration with the national Higher Education Database (PD Dikti), the regulatory framework demands an unprecedented level of institutional agility, accountability, and data veracity. However, empirical observations indicate that traditional Internal Quality Assurance Systems (SPMI) are structurally constrained by analog workflows, fragmented data architectures, and retroactive evaluation methodologies that fail to pre-emptively mitigate compliance deviations. This comprehensive research report proposes the conceptualization and implementation of a Smart Quality Assurance (SQA) Framework, fundamentally anchored in the principles of Forensic Audit 5.0 and augmented by Artificial Intelligence (AI). The proposed framework integrates real-time continuous auditing mechanisms, machine learning-driven anomaly detection utilizing Classification and Regression Tree (CART) algorithms, and blockchain-based immutable ledgers to transform the standard Penetapan, Pelaksanaan, Evaluasi, Pengendalian, dan Peningkatan (PPEPP) cycle into a proactive, predictive, and strategically aligned digital ecosystem. By leveraging real-time data analytics and Explainable AI (XAI) such as SHapley Additive exPlanations (SHAP), the SQA framework addresses inherent vulnerabilities in academic governance, demonstrating empirical potential to reduce processing latency by up to 73% while enhancing data accuracy by 89%. The findings conclusively suggest that adopting AI-driven forensic auditing not only guarantees rigid compliance with the National Standards for Higher Education (SN Dikti) but also provides a scalable, ethically governed pathway for institutions to achieve the coveted "Terakreditasi Unggul" (Excellent Accreditation) status, thereby fostering global academic competitiveness and sustainable institutional resilience.
Digital Accounting Transformation and Its Impact on the Financial Performance of MSMEs in Bogor Regency Neny Hidayah Nur Imani; Ghita Freshilia
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.384

Abstract

The digital transformation of financial and accounting practices has fundamentally restructured the operational paradigms of Micro, Small, and Medium Enterprises (MSMEs) within emerging economies. Grounded in the Resource-Based View (RBV) theory, this extensive research investigates the distinct impacts of internal digital accounting systems and external digital payment integrations, specifically the Quick Response Code Indonesian Standard (QRIS), on the financial performance of MSMEs in Bogor Regency, West Java, Indonesia. Despite robust governmental initiatives to digitize the grassroots economy, a persistent accountability gap restricts nearly 60–70% of Indonesian MSMEs from accessing formal credit due to substandard financial reporting. Utilizing a quantitative survey design, empirical data was collected from 396 MSME owners across Bogor Regency's 40 districts, proportionally representing a total population of 35,542 registered enterprises. The research deploys Partial Least Squares Structural Equation Modeling (PLS-SEM) to rigorously assess both the measurement and structural models, applying contemporary thresholds for composite reliability and discriminant validity via the Heterotrait-Monotrait (HTMT) ratio. The empirical results demonstrate that the adoption of digital accounting applications—specifically free, cash-basis platforms such as SI APIK—significantly and positively impacts financial reporting quality and overall financial performance. Conversely, the impact of digital payments presents an economic paradox; while QRIS enhances transaction efficiency and market access, its positive effect on financial performance is partially suppressed by administrative friction, specifically the Merchant Discount Rate (MDR) fees and settlement time lags, which constrain the daily capital turnover of micro-enterprises. Furthermore, structural compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) acts as a crucial mediating mechanism, transforming digital platform capabilities into tangible financial outcomes and institutional bankability. These findings provide vital policy implications for regional authorities seeking to accelerate financial inclusion and optimize digital literacy programs beyond mere payment adoption.

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