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INDONESIA
Indonesian Social Science Review
Published by Yayasan Lentera Avanya Nagari
ISSN : 30260035     EISSN : 30257352     DOI : -
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
This paper is a means of scientific communication in social science fields such as Sociology, Administration, Communication, Politics, Law and Public Policy.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 34 Documents
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Manajemen Pelaporan Keuangan Digital Melalui Sistem Keuangan Desa (SISKEUDES) Di Desa Kalisongo, Kecamatan Dau, Kabupaten Malang Magi Diala, Cindy Claudia; Setiawan, MN Romi A; Bagus, Nanang
Indonesian Social Science Review Vol. 4 No. 1 (2026)
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/issr.v4i1.185

Abstract

The implementation of digital financial management at the village level remains a critical issue, particularly in ensuring transparency, accountability, and the quality of financial reporting. Although the Village Financial System (SISKEUDES) has been widely adopted, empirical studies examining how this system supports digital financial reporting management at the village level are still limited. This study aims to analyze the management of digital financial reporting through SISKEUDES and to identify the supporting and inhibiting factors in its implementation in Kalisongo Village, Dau District, Malang Regency. The study adopts a qualitative descriptive approach, with data collected through observation, in-depth interviews, and documentation. Data were analyzed using reduction, display, and conclusion-drawing techniques. The analysis is guided by the qualitative characteristics of financial reporting in the public sector, including relevance, reliability, understandability, and comparability. The findings indicate that the implementation of SISKEUDES in Kalisongo Village has improved the quality of digital financial reporting, particularly in terms of accuracy, efficiency, and transparency. However, several challenges remain, especially related to internet connectivity and technical constraints. Overall, SISKEUDES plays a significant role in strengthening digital financial reporting management at the village level, although continuous system and infrastructure improvements are still required. Penerapan pengelolaan keuangan digital di tingkat desa masih menjadi isu penting, terutama dalam mewujudkan transparansi, akuntabilitas, dan kualitas pelaporan keuangan. Meskipun Sistem Keuangan Desa (SISKEUDES) telah banyak digunakan, kajian yang membahas secara empiris pengelolaan pelaporan keuangan digital di tingkat desa masih terbatas. Artikel ini bertujuan untuk menganalisis manajemen pelaporan keuangan digital melalui SISKEUDES serta mengidentifikasi faktor pendukung dan penghambat dalam penerapannya di Desa Kalisongo, Kecamatan Dau, Kabupaten Malang. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Analisis didasarkan pada karakteristik kualitas laporan keuangan sektor publik, yaitu relevan, andal, mudah dipahami, dan dapat dibandingkan. Hasil kajian menunjukkan bahwa penerapan SISKEUDES di Desa Kalisongo mampu meningkatkan kualitas pelaporan keuangan digital, terutama dari sisi ketepatan, efisiensi, dan transparansi. Namun demikian, masih terdapat kendala, terutama terkait keterbatasan jaringan internet dan aspek teknis sistem. Secara keseluruhan, SISKEUDES berperan penting dalam memperkuat manajemen pelaporan keuangan digital di tingkat desa, meskipun perbaikan sistem dan infrastruktur tetap diperlukan.
Rethinking Media Ethics in the Digital Age: Toward a Framework for Alternative Media Control Katamba, Muzafalu
Indonesian Social Science Review Vol. 4 No. 1 (2026)
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/issr.v4i1.335

Abstract

The growth of alternative media has challenged traditional media practices and structures, enabling new ways for participatory journalism and digital activism. However, the ethical frameworks governing these alternative platforms remain unclear and under theorized, largely operating in an ethical vacuum or borrowing from mainstream media ethics to guide online performances. This article identifies a critical ethical gap in alternative media practices. Through a systematic literature review, it examines the ethical tensions and regulatory gaps that emerge when non-professional actors engage in production of media content for public consumption. This article proposes principles for creating ethical guidelines that match with the values of transparence and inclusivity in the digital age. It guides to understand the present setting of media ethical frameworks, focusing on how ethical frameworks can be transformed to meet digital age’s dynamic nature, helping policymakers, media practitioners, assess the implications and guide future studies. The article concludes that alternative media ethics are inevitable in the current digital environment and they offer theoretical guidance for producers and consumers to be free in the production and consumption of media content especially online content ethically, creating something different from the known mainstream media ethics purposely to help in regulating alternative media in the digital era for better services.
Implementasi Program PRLB dalam Mendorong Transformasi Sistem Pertanian di Kecamatan Paron, Kabupaten Ngawi, Jawa Timur Caurelysia, Nasha Presly; Marsetyanti, Aliza Dwi Kusuma; Al Faris, Zaldi; Hariyoko, Yusuf
Indonesian Social Science Review Vol. 4 No. 1 (2026)
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/issr.v4i1.345

Abstract

Ngawi Regency, a national rice granary, introduced the Sustainable Environmentally Friendly Agriculture Program (PRLB) in 2020 to shift from chemical-heavy farming to sustainable organic practices. This qualitative study analyzes the program’s implementation in Paron District using the Van Meter and Van Horn model, focusing on policy standards, resources, interorganizational communication, and agency characteristics. The findings reveal a paradox: while the program offers clear standards—such as using local microorganisms (MOL) and owl-based pest control—and provides adequate structural support (including competent extension workers and effective communication), the farmer adoption rate remains low at only 35–40%. The research demonstrates that structural success is insufficient when implementation requires fundamental behavioral shifts. While resources and agency capacity are strong, adoption is stifled by deep-seated psychosocial factors: conventional habits, a preference for convenience, and resistance to change. Furthermore, the effectiveness of communication channels is heavily mediated by the influence of social opinion leaders. Ultimately, this study concludes that successful policy implementation for behavioral change requires integrating structural-institutional frameworks with behavioral sociology. Policymakers must recognize that farmers act based on practical rationality and socio-cultural contexts, meaning structural inputs alone cannot guarantee the transition to sustainable agricultural practices. Kabupaten Ngawi, sebagai lumbung padi nasional, menghadapi tantangan penurunan produktivitas akibat ketergantungan pupuk kimia. Sebagai solusi, Program Pertanian Ramah Lingkungan Berkelanjutan (PRLB) diluncurkan pada 2020 untuk mentransformasi sistem pertanian menuju praktik organik. Penelitian kualitatif ini menganalisis implementasi PRLB di Kecamatan Paron menggunakan model Van Meter dan Van Horn. Hasil penelitian menunjukkan adanya paradoks implementasi. Secara struktural, program ini memiliki standar kebijakan yang jelas (seperti penggunaan MOL dan burung hantu) serta didukung agen pelaksana yang kompeten dengan komunikasi antarorganisasi yang baik. Namun, tingkat adopsi petani hanya mencapai 35–40%. Analisis mendalam mengungkap bahwa hambatan utama bukan terletak pada sumber daya fisik, melainkan pada faktor psikososial petani. Path dependency (ketergantungan pada pola lama), preferensi terhadap kepraktisan kimiawi, dan resistensi budaya menjadi variabel mediator yang menghambat aksi nyata. Meskipun input struktural memadai, efektivitas program sangat bergantung pada validasi sosial dan peran opinion leaders. Temuan ini memperkaya model Van Meter dan Van Horn dengan menegaskan bahwa kebijakan yang menuntut perubahan perilaku fundamental tidak cukup hanya mengandalkan pendekatan struktural-institusional. Diperlukan integrasi sosiologi perilaku yang memahami kelompok sasaran sebagai aktor dengan rasionalitas praktis dalam konteks sosial-budaya spesifik.
Pemanfaatan Instagram sebagai Media Edukasi Investasi: Analisis Multimodal Akun @AKADEMICRYPTOCOM Bisri, Ahmad Vicky Nihalani; Elviria, Samia; Yusnaini, Yusnaini
Indonesian Social Science Review Vol. 4 No. 1 (2026)
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/issr.v4i1.368

Abstract

This study aims to analyze the use of Instagram as a medium for cryptocurrency investment education on the account @akademicryptocom through a multimodal content analysis approach. The analytical framework is based on multimodality theory developed by Gunther Kress and Theo van Leeuwen, which emphasizes the integration of various semiotic modes in meaning-making. This research employs a qualitative method using observation and documentation techniques on Feed and Reels content published by the account. The analysis focuses on how textual, visual; audio, movement, and layout elements are constructed to convey educational messages related to cryptocurrency investment. The findings indicate that @akademicryptocom utilizes visual strength, informative design, and relatively simple language to enhance audience understanding. The integration of these multimodal elements contributes to the development of systematic and accessible educational content for social media users. However, the effectiveness of educational communication still faces several challenges, including limited two-way interaction, the use of technical terms that are not fully simplified, and potential distractions inherent in the social media environment. This study highlights that optimizing multimodal strategies is essential for improving the quality and effectiveness of cryptocurrency investment education on Instagram. Penelitian ini bertujuan menganalisis pemanfaatan Instagram sebagai media edukasi investasi kripto pada akun @akademicryptocom melalui pendekatan analisis konten multimodal. Kerangka analisis mengacu pada teori multimodalitas yang dikembangkan oleh Gunther Kress dan Theo van Leeuwen, yang menekankan integrasi berbagai mode semiotik dalam membangun makna. Penelitian ini menggunakan metode kualitatif dengan teknik observasi dan dokumentasi terhadap konten Feed dan Reels yang dipublikasikan akun tersebut. Analisis difokuskan pada bagaimana elemen teks, visual, audio, gerak, dan tata letak dikonstruksi untuk menyampaikan pesan edukatif terkait investasi kripto. Hasil penelitian menunjukkan bahwa akun @akademicryptocom memanfaatkan kekuatan visual, desain informatif, serta penggunaan bahasa yang relatif sederhana untuk meningkatkan pemahaman audiens. Integrasi elemen multimodal tersebut berkontribusi dalam membangun pesan yang lebih sistematis dan mudah diakses oleh pengguna media sosial. Namun demikian, efektivitas komunikasi edukatif masih menghadapi beberapa hambatan, antara lain keterbatasan interaksi dua arah, penggunaan istilah teknis yang belum sepenuhnya disederhanakan, serta potensi distraksi yang melekat pada karakteristik platform media sosial. Penelitian ini menegaskan bahwa optimalisasi strategi multimodal menjadi faktor penting dalam meningkatkan kualitas dan efektivitas komunikasi edukasi investasi kripto di Instagram.

Page 4 of 4 | Total Record : 34

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