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Socius: Social Sciences Research Journal
Published by Yayasan Daarul Huda Kruengmane
ISSN : -     EISSN : 30256704     DOI : https://doi.org/10.5281/zenodo.8407930
Core Subject : Religion, Economy, Humanities, Education, Art,
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media
Socius: Jurnal Penelitian Ilmu-ilmu Sosial is a multi and interdisciplinary peer-reviewed academic research journal serving the broad social sciences community. The journal welcomes excellent contributions that advance our understanding on a broad range of topics including anthropology, sociology, history, politic, economy, education, culture, psychology, management, art, linguistics, and law.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 1,626 Documents
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Mengungkap Tanda-tanda Skandal Korupsi 271 T PT Timah Tbk, Analisis Earning Opacity Saputri, Novia Linda; Irene, Keren Freti
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 5 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14580007

Abstract

This study aims to uncover the early signs of a Rp 271 trillion corruption scandal at PT Timah Tbk through Earning Opacity analysis. Earning Opacity refers to the lack of clarity in financial statements that hinders external parties from comprehending the company’s financial condition transparently. In this case, financial statement manipulation is suspected to conceal illegal activities that harm various stakeholders, including investors and the public. This research employs secondary data from PT Timah Tbk's annual financial reports between 2019 and 2023. Through descriptive analysis and statistical tests, strong indications of earnings manipulation were found, such as abnormal fluctuations in revenue, operating cash flow, and Dividends Per Share (DPS). The analysis also shows a significant relationship between Earning Opacity and indications of the corruption scandal, supported by discrepancies between the company's income statement and cash flow statement. These findings emphasize the importance of transparency and accountability in financial reporting to prevent corruption practices in state-owned enterprises. Furthermore, the study provides recommendations to enhance internal and external oversight and reduce opportunities for financial statement manipulation through stricter regulations. This research is expected to serve as a reference for identifying corruption risks in the future. 
Pengaruh Harga dan Kualitas Produk Terhadap Keputusan Pembelian Produk Fashion di Tiktokshop (Studi Kasus Pada Gen Z di Palembang) Alyani, Niki
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 6 (2025): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14623913

Abstract

In a case study on students in Palembang, this study aims to analyze the effect of product quality and price on purchasing decisions for fashion products at Tiktokshop. Data was gathered by means of surveys that were distributed to Gen Z residents of Palembang. Multiple linear regression was used to analyze the data in order to determine the extent to which the price and product quality variables influence purchasing decisions. This study involved 52 respondents. Based on the study, it can be seen that: (1) The influence of price does not have a significant impact on purchasing decisions; (2) Product quality has a significant positive impact on purchasing decisions.
Perbandingan Pemahaman Mahasiswa Akuntansi Dalam Pembelajaran Mengenai Perpajakan Secara Teori dan Praktik Putri, Beryl Zya; Safira, Shella Rahma
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 3 (2024): Oktober
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14016570

Abstract

This study aims to analyze the comparison of accounting students' understanding in tax learning, both from theoretical and practical perspectives. Using a survey method, this research involved 31 accounting students from several universities in Indonesia who had taken tax courses. The results show that most students have a better understanding of tax theory than its practice. The main challenges faced include limited internship opportunities and insufficient use of real case studies in the learning process. Additionally, students struggle to comprehend the evolving tax regulations, especially due to the complex legal language used. To enhance students' understanding, integrating theory and practice needs to be strengthened by increasing practical opportunities through internships, simulations, and the use of technology in tax education. This study suggests that universities collaborate with industries to provide more practical experiences for students, preparing them better for the challenges of taxation in the professional world.
Sikap Hidup Masyarakat Jawa dalam Novel Orang-Orang Proyek Karya Ahmad Tohari dan Cerpen Karya Kuntowijoyo Amalia, Riska Nur
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 4 (2024): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14219578

Abstract

This study aims to describe the attitude of the Javanese people in the novel project. The research method used is the sociology of literature. The results of the analysis indicated that the Javanese way of life in itself is the attitude of the Rila, nrima and patient, while the attitude of the society include itok-itok, wedi, isin, and shy. Suggested for further research to explore the meaning of the lines through a different approach, and readers can use the results of the study into the lives of the Javanese.
Efektivitas Peran Dewan Pengawas Syariah Dalam Meminimalkan Risiko Kepatuhan di Bank Syariah di Indonesia Y, Yusra; N, Nurnarsrina; Febriyani, Nola; Huda, Nurul
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 5 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14547665

Abstract

Islamic banks have a responsibility to ensure that every product, service, and operational activity is in accordance with sharia principles. Non-compliance with sharia principles not only risks legal sanctions but can also damage the bank's reputation and reduce customer trust. In this context, the Sharia Supervisory Board (SSB) plays a central role as an independent supervisor tasked with ensuring compliance. This study aims to evaluate the effectiveness of the SSB's role in mitigating compliance risks in Islamic banks. The study will analyze the extent to which the SSB is involved in the supervision process, the obstacles faced in carrying out its duties, and recommendations for improving the functionality of the SSB. Using a descriptive qualitative approach, data will be obtained through literature studies, interviews with SSB members, and case studies of several Islamic banks in Indonesia. The results of this study are expected to provide a comprehensive picture of the role of the SSB in managing compliance risks and become a consideration for stakeholders in improving the governance of Islamic banks. In addition, the recommendations produced can help optimize the role of the SSB to be more effective in maintaining the integrity of the Islamic financial system in Indonesia.
Penerapan Prinsip Keadilan Sosial dalam Pengelolaan Zakat, Infak, dan Sedekah: Perspektif Ekonomi Islam Kontemporer Mahera, Rofiqo Meili; Jamal, Khairunnas
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 5 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the problem of zakat, infaq and sedekah, the social values of zakat, infaq and sedekah, the relationship between zakat, infaq and sedekah with the social values of society. The method used in this study is library research to investigate and review literature related to the concept of zakat, infaq, and sedekah and its relationship with the social values of society. Data were collected from various sources of information such as literature, scientific articles, manuscripts, and written works that are in accordance with the topic being studied. The results of this study include; (1) Zakat is an obligation in Islam that requires Muslims to give part of their wealth to those who are entitled (mustahik zakat). Infaq is a voluntary contribution for goodness or humanity, while sedekah is an act of giving without considering the status of the recipient, (2) The Social Values of Zakat, Infaq, and Sedekah include; justice values, solidarity values, empathy values and social welfare values, (3) The relationship between zakat, infak, and alms with social values of society includes: (a) redistribution of wealth and social justice, (b) building solidarity and social concern, (c) helping to eradicate poverty and increase welfare, (d) economic empowerment and independence, (e) strengthening religious and moral values.
Diskriminasi dalam Pembangunan Eco City Terhadap Masyarakat Pulau Rempang Rasyad, Pasha Athallah; Hadhani, Muhammad Gading Bintang; Tambunan, Daniel; Harley, Airiique Bintang Merah; Zulfikar, Faiz Raudhin
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 3 (2024): Oktober
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13917404

Abstract

This article discusses the discrimination that occurred on Rempang Island due to the construction of Eco City. This study was conducted to first find out the regulations on Land Use Authority in Batam City, especially Rempang Island, to find out the concept of legal protection for communities with land rights status in the Rempang Island area, and to find out how the government's development communication efforts are in handling this case. The method used in this article is a literature review, which is a systematic approach used to collect, analyze, and synthesize information from various sources that are relevant to the research topic. The results of this study indicate that there is a conflict between the Rempang Island community and the government regarding the construction of Eco City and how legal efforts and the government are to overcome this problem. From this conflict, development communication needs to be carried out effectively so that discrimination does not occur which results in conflict between indigenous peoples and the government.
Analisis Faktor-Faktor Tingkat Penggunaan E-Commerce di Setiap Provinsi Indonesia Menggunakan Analisis Faktor Rizqi, Farhan Muhammad; Nugrahasyach, Muhammad Rafli; Wulandari, Sri Pingit
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 4 (2024): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14187265

Abstract

The increase in the percentage of e-commerce use in each province in Indonesia is influenced by a number of diverse socioeconomic and digital factors. This study aims to analyze the main factors that influence the level of e-commerce use in Indonesia in 2023. The study was conducted using factor analysis of 10 variables, namely the Schooling Years Ratio (RLS), Expected Years of Schooling (HLS), Labor Force Participation Rate (TPT), Digital Literacy Index, Information and Communication Technology (ICT), the proportion of internet users, and several indicators of the Digital Society Index (IMD) such as digital infrastructure and ecosystem, digital skills, empowerment, and technology-based employment opportunities. Factor analysis using the Principal Component Analysis (PCA) method was used to identify the dominant variables related to e-commerce adoption, especially in 34 provinces in Indonesia. The results of the analysis show that the variables that influence the percentage of e-commerce use in each province are relatively homogeneous. The assumption test on the data shows that the assumptions of multivariate normal distribution, dependent, and the suitability of the variables for factoring are met. From PCA, two main factors were identified that explained 61.237% of the data variability: The first factor is Education and Human Resource Quality, which includes the variables Average Length of Schooling, Open Unemployment Rate, Digital Literacy Index, Information and Communication Technology, and Empowerment. The second factor is Skills and Employment, which includes Digital Skills and Technology-based Jobs.
Analisis Pengaruh Kebijakan Pemerintah dalam Pengembangan Perbankan Syariah di Indonesia Amalia, Fitri; Andrini, Rozi
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 5 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of government policies on the development of Islamic banking in Indonesia. As a country with the largest Muslim population in the world, Indonesia has great potential in developing Islamic banking in accordance with sharia principles. However, structural and regulatory challanges often become obstacles in optimizing this sector. This research uses a qualitative method with a descriptive analysis approach, which involves analyzing the policies issued of this study show that from the financial services authority (OJK), have had a positive impact on the growth of Islamic banking. However, there are some challenges, such as inadequate infrastructure and fierce competition with conventional banking, which hinder further development. The findings highlight the importance of the government’s commitment in strengthening regulations and support for the Islamic banking industry in order to compete in the domestic and international markets.
Analisis Surah Yasin Dalam Kajian Tafsir dan Tajahul Al-’Arif Ivlatia, Siti Mahrami; Nadiyyana, Siti; K, Khairunnisa; Al Rasyid, Harun
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 6 (2025): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines Surah Yasin, known as the heart of the Quran, in the context of tafsir and the use of the rhetorical style Tajahul al-‘Arif. This Surah holds an important position in Islamic tradition, often recited on various occasions, and is considered to contain many lessons relevant to daily life. This study aims to explore how the rhetorical style of Tajahul al-‘Arif is used in Surah Yasin to emphasize moral and spiritual messages. The method applied is qualitative analysis with a tafsir approach, where the researcher examines specific verses and their interpretations by various mufassir. The analysis results show that the use of Tajahul al-‘Arif in Surah Yasin serves not only as a rhetorical tool but also as a means to strengthen the faith and awareness of the community regarding Islamic teachings. These findings are expected to contribute to a deeper understanding of Surah Yasin and its relevance in the context of religious education and community religious practices.

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