cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hendy Tannady
Contact Email
jssbs.publishergema@gmail.com
Phone
-
Journal Mail Official
jssbs.publishergema@gmail.com
Editorial Address
Puri Beta, Tanjung 5/16, Tangerang
Location
Kota tangerang,
Banten
INDONESIA
Journal of Social Science and Business Studies
Published by Yayasan Gema Bina Nusantara
ISSN : -     EISSN : 29876079     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jounal of Social Sciences and Business Studies is a journal that publishes Focus and Scope research articles, which include : Social Science Business Management Accounting Communication Studies Politic Public Administration Art & Design
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026): JSSBS" : 10 Documents clear
The Influence of Tax Awareness, Tax Sanctions, and Risk Preference on Taxpayer Compliance Irwansyah, Irwansyah
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.275

Abstract

This study examines the influence of tax awareness, tax sanctions, and risk preference on motor vehicle taxpayer compliance in Bengkulu Province, Indonesia. Although previous studies have identified these variables as important determinants of tax compliance, their findings remain inconsistent, particularly in regional contexts where taxpayer behavior is shaped by local enforcement, tax literacy, and social conditions. This study addresses that gap by integrating the three variables within the Theory of Planned Behavior framework and testing them in the Bengkulu context. A quantitative survey was conducted using purposive sampling with 100 motor vehicle taxpayers registered at SAMSAT offices in Bengkulu Province. Data were analyzed using multiple linear regression. The results show that tax awareness, tax sanctions, and risk preference all have positive and significant effects on taxpayer compliance. The findings suggest that improving taxpayer compliance requires not only stronger enforcement, but also increased awareness and behavioral interventions that reduce non-compliance tendencies. This study contributes by providing context-specific evidence from Bengkulu Province and by extending the understanding of tax compliance through a behavioral perspective.  
The Influence of Product Quality and Price on Purchasing Decisions at Tanjung Fashion Stores in West Jakarta Jannah, Ramadhaniatun; Munarsih, Munarsih
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.278

Abstract

This study aims to analyze the effect of product quality and price on purchasing decisions at Tanjung Fashion Store in West Jakarta. The increasing competition in the retail fashion industry requires business to understand consumer preferences, particularly regarding product quality and pricing strategies. This research uses a quantitative associative approach with a sample of 99 consumers selected using simple random sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that product quality and price have a positive and significant effect on purchasing decisions. Product quality contributes 79% to purchasing decisions, while price contributes 75,6%. Simultaneously, product quality and price have a significant influence with a contribution of 85,4%. These findings indicate that consumers tend to consider both quality and price when making purchasing decisions. This study contributes to the development of marketing management, especially in understanding consumer purchasing behavior. Practically, the results provide recommendations for business owners to improve product quality and adjust pricing strategies to enhance consumer purchasing decisions.  
The Influence of Ease of Navigation, Mobile Shopping Experience, and Social Commerce Engagement on Omnichannel Customer Experience of Local Brand Products in E-Commerce Sidjabat, Sonya; Mustafa, Fahrina; Suhara, Ade; Susilowati, Tri; Violin, Vivid; Primananda, Pande Gde Bagus Naya
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.283

Abstract

Local brands establish unified customer experiences through their omnichannel system implementation because e-commerce competition has increased in intensity. The research investigates how three variables which each contain three elements affect omnichannel customer experience for local brand products in e-commerce through their three elements which include ease of navigation and mobile shopping experience and social commerce engagement. The researchers implemented their study through a quantitative research method which employed explanatory research design. The researchers used purposeful sampling methods to collect data from 200 participants who had purchased local brand products through multiple digital channels. The researchers applied multiple linear regression analysis to their data after they conducted validity and reliability testing along with classical assumption testing. The study results demonstrate that three factors which include website navigation skills and mobile shopping experience and social commerce platform usage enable users to access various shopping channels. The complete customer experience development process requires businesses to comprehend how platform experience integrates with mobile user experience and social media interaction. The research contributes to digital marketing and omnichannel studies by providing new theoretical insights. The study results provide local brands with digital strategy development guidelines which focus on enhancing customer experience.  
Service Quality and Customer Loyalty: The Mediating Role of Customer Satisfaction and Perceived Value in Investment Platforms Theodore, Nathanael Felix; Rodhiah
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.292

Abstract

This study examines how service quality impacts customer loyalty among users of the XYZ investment application in Indonesia. Customer satisfaction and perceived value are the mediating variables. The study employs a quantitative, descriptive, cross-sectional design. The sample consists of 204 active XYZ application users who were selected through purposive sampling. Data were obtained via structured online questionnaires and analyzed using partial least squares–structural equation modeling (PLS-SEM) with SmartPLS version 4. The results reveal the following: Service quality positively and significantly affects customer loyalty; service quality positively and significantly influences customer satisfaction; service quality significantly enhances perceived value; customer satisfaction significantly affects customer loyalty; perceived value significantly influences customer loyalty; customer satisfaction partially mediates the relationship between service quality and customer loyalty; and perceived value likewise partially mediates the effect of service quality on customer loyalty. These findings suggest that improving service performance can increase perceived value and customer satisfaction, thereby strengthening user loyalty toward digital investment platforms.  
Implementation of the Syirkah Agreement in Halal Business Crowdfunding Schemes: Opportunities and Regulatory Challenges in Indonesia Asikin, Ridwan Ibnu; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.293

Abstract

The rapid development of Indonesia’s digital economy has fostered financial innovations such as crowdfunding, which enables collective fund mobilization to support business activities. Within this context, halal business crowdfunding has emerged as a promising financing alternative for Micro, Small, and Medium Enterprises (UMKMs), aligning with the country’s efforts to strengthen its Islamic economic ecosystem. However, the implementation of syirkah contracts which emphasize principles of partnership, justice, transparency, and proportional profit and loss sharing within Indonesia’s crowdfunding framework still faces significant challenges. Although DSN–MUI Fatwa No. 114/2017 on Syirkah and Fatwa No. 140/2021 on Sharia-Based Securities Crowdfunding provide a normative foundation, the absence of explicit regulation in OJK Regulation No. 57/POJK.04/2020 has created legal ambiguity and inconsistent practices among platforms such as ALAMI, Ethis, and SHAFIQ.id. This study adopts a qualitative descriptive approach using literature analysis and critical synthesis of expert findings to examine the implementation, challenges, and opportunities of syirkah contracts in halal business crowdfunding schemes in Indonesia. The findings reveal that structural gaps exist between positive law (OJK regulations) and Sharia economic law, resulting in limited regulatory support, weak Sharia Supervisory Board (DPS) oversight, and insufficient technical standards for profit sharing and transparency. Furthermore, asymmetric information, such as limited investor access to real project financial data and flat profit-sharing practices, undermines compliance with syirkah principles.  
Risk Management in a Practical Philosophical Perspective: Implications for Organizational Leadership Hamzah, Amir; Dini, Maya; Muhardi, Muhardi
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.294

Abstract

This study aims to develop a philosophical reinterpretation of risk management and to examine its implications for organizational leadership. Using a conceptual and philosophical research design, the study is based on a systematic review and integrative synthesis of literature on risk management, leadership, and practical philosophy, particularly Aristotelian ethics and the concept of phronesis. The analysis indicates that dominant risk management models are largely grounded in instrumental rationality and are limited in addressing ethical ambiguity, contextual judgment, and moral responsibility in decision-making under uncertainty. As a result, this study develops a conceptual framework that emphasizes practical wisdom, ethical reasoning, and leadership sensemaking as core elements of effective risk governance. The study concludes that risk management is fundamentally a moral and interpretive activity embedded in leadership practice, and that integrating practical philosophy into risk management complements existing technical models while strengthening ethical accountability, strategic decision-making, and organizational resilience.  
The Role of Transformational Leadership and HR Governance in Shaping Enterprise Risk Management and Corporate Performance Hamzah, Amir; Dini, Maya; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.295

Abstract

This study aims to examine the relationship between Transformational Leadership, Human Resource (HR) Governance, and the implementation of Enterprise Risk Management (ERM), as well as their contribution to firm performance. Using a quantitative approach and multiple linear regression models that satisfy classical assumptions, the study finds that Transformational Leadership and HR Governance do not have a significant effect on ERM implementation. This indicates that in large organizations such as state-owned enterprises, risk management systems are more influenced by regulations, oversight mechanisms, and institutional structures than by individual initiatives. Furthermore, Transformational Leadership significantly improves firm performance when tested without mediating variables; however, its effect becomes insignificant when ERM is included, highlighting the dominant role of ERM in determining performance. HR Governance also shows no significant effect on performance, suggesting the need to shift the HR function from administrative to strategic roles. On the other hand, ERM has a significant and independent effect on firm performance without mediating the influence of leadership or HR Governance. These findings imply that strengthening ERM implementation can sustainably enhance firm performance, while the development of leadership quality and HR strategies remains essential to support the organization’s long-term objectives.  
The Influence of CSR Financial Management Effectiveness on SROI Value with Reporting Transparency as a Moderating Variable Dini, Maya; Hamzah, Amir; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.296

Abstract

This study aims to examine how the Effectiveness of Corporate Social Responsibility (CSR) Financial Management contributes to increasing the Social Return on Investment (SROI) value, as well as to assess the role of GRI-based Reporting Transparency as a moderating variable that strengthens this relationship. The research was conducted on companies that implement CSR programs sustainably, using a quantitative approach with a sample of 30 respondents involved in CSR management and reporting. Data were collected through standardized questionnaires and processed using multiple linear regression accompanied by a moderation test to determine whether transparency provides a strengthening effect. The results of the study show that the effectiveness of CSR financial management has a significant influence on SROI value, meaning that the better the planning, budgeting, implementation, and evaluation processes of CSR finances, the greater the social benefits generated compared to the costs incurred. In addition, reporting transparency based on GRI standards is proven to strengthen this relationship. When information is presented honestly, comprehensively, and in a traceable manner, stakeholder trust increases, making the social impact produced more visible and measurable. These findings emphasize the importance of professional CSR financial management and transparent reporting practices as the foundation of sustainability accountability. This study also provides a basis for future research to explore other variables, such as governance quality, community participation, or social innovation, that may influence SROI values across various sectors.  
Factors Influencing Technopreneurial Intention among University Students in West Jakarta Anggraini, Agnes Clarissa; Rodhiah
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.297

Abstract

This study seeks to examine the influence of information and communication technology (ICT) self-efficacy, technopreneurial learning, and individual entrepreneurial orientation (Individual EO) on the technopreneurial intentions of university students in West Jakarta. The population comprises university students in West Jakarta who demonstrate an interest in entrepreneurship, particularly in technology driven ventures. A total of 130 respondents were selected through purposive sampling, with the criteria that participants must be students enrolled in universities in West Jakarta and have an interest in technopreneurial activities. Data were gathered using online Likert-scale questionnaires distributed via Google Forms, which were adapted from previously validated and reliable instruments. The data were then analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS 4.1.1.6 software. The findings reveal that ICT self-efficacy has a positive but statistically insignificant effect on technopreneurial intention. In contrast, technopreneurial learning demonstrates a positive and significant effect on technopreneurial intention. Similarly, Individual EO is found to have a positive and significant influence on technopreneurial intention. In summary, although ICT self-efficacy does not have a direct significant impact, both technopreneurial learning and Individual EO play crucial roles in shaping technopreneurial intention among university students in West Jakarta.  
The Influence of Digital Literacy and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of University Student in West Jakarta Juficha, Annelis Diva; Rodhiah
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.298

Abstract

This research seeks to examine how digital literacy and entrepreneurial self-efficacy affect the entrepreneurial intention of undergraduate students in West Jakarta. The study is motivated by the swift advancement of digital technology, which opens various business possibilities; however, these opportunities are not always accompanied by adequate digital skills or entrepreneurial confidence among students. A quantitative descriptive approach was applied, involving 150 undergraduate participants who have completed or are currently enrolled in entrepreneurship courses. Data were gathered through an online survey and processed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that digital literacy exerts a positive and significant impact on entrepreneurial intention. In addition, entrepreneurial self-efficacy emerges as the most influential factor affecting students’ intention to engage in entrepreneurship. The study concludes that digital competencies and confidence in entrepreneurial abilities play crucial roles in determining students’ readiness to start a new venture. These results suggest that educational institutions should reinforce digital-oriented entrepreneurship curricula to better prepare younger generations for today’s evolving business environment.  

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): JSSBS Vol. 3 No. 4 (2025): JSSBS Vol. 3 No. 3 (2025): JSSBS Vol. 3 No. 2 (2025): JSSBS Vol. 3 No. 1 (2025): JSSBS Vol. 2 No. 4 (2024): JSSBS Vol. 2 No. 3 (2024): JSSBS Vol. 2 No. 2 (2024): JSSBS Vol. 2 No. 1 (2024): JSSBS Vol. 1 No. 4 (2023): JSSBS Vol. 1 No. 3 (2023): JSSBS Vol. 1 No. 2 (2023): JSSBS Vol. 1 No. 1 (2023): JSSBS More Issue