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Muhammad Ikhlash
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INDONESIA
Social Sciences Insights Journal
ISSN : -     EISSN : 30252687     DOI : https://doi.org/10.60036/ssij
Core Subject : Social,
Social Sciences Insights Journal (SSIJ) is an esteemed academic publication committed to advancing knowledge and understanding in the diverse and interconnected realms of social sciences. As a peer-reviewed platform, SSIJ serves as a meeting ground for researchers, scholars, practitioners, and policymakers, facilitating the exchange of valuable insights, empirical findings, and theoretical perspectives that shape the ever-evolving landscape of social science research.
Articles 58 Documents
Trauma of 9/11 envisaged through transmedial memory in Red Birds and the Blind Man’s Garden Sohail, Sahar
Social Sciences Insights Journal Vol. 4 No. 1 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/346m7q73

Abstract

Narratives of trauma craft its meanings from silences and psyche of affected individuals through written notes of fiction. Pakistani fiction delves into trauma studies to explore shared experiences of massive violence and identity crisis due to colonial experiences amidst socio-political upheavals. These narratives reflect the psychological wounds borne by collective units of society. Researchers have analyzed not only horrific realities of partition but also analyzed issues of the contemporary era such as political chaos, postcoloniality and ideological racism, orientalist discourse and terrorism. The research aims to analyze the narratives of Muhammad Hanif’s Red Birds (2018) and Nadeem Aslam’s The Blind Man’s Garden (2013) to explore the haunting realities of war on terror faced in Eastern Muslim communities after 9/11 historical event recorded in American history. The quest is to inquire a disrupted geopolitical system that is accountable to disseminate trauma due to 9/11 through transmedial memory. The fragmented storyline highlights the psychologically damaged characters as evident in war-torn linguistic output and the catastrophic dilemma that shatters an individual’s defense mechanism to cope with the disaster. Transmedial memory exhibiting trauma of 9/11 attacks within the selected texts and in historical stance is examined. Findings reveal that in Pakistani literature, trauma is marked in the East due to aftermath of 9/11 and war on terror. Trauma has crossed cultural, social and national borders while demonstrating its impact on Eastern and Western borders. This grief, impacting Eastern and Western hemispheres, is represented through media representations. Thus, trauma is demonstrated through literary representations to register contextualized cultural wounds that offer a scope for therapeutic cure via resilience and reflection.  
Implementation of the accounting information system at Bhakti Husada Indonesia University Nurdianingsih, Nina; Auliana, Rini Adriani
Social Sciences Insights Journal Vol. 4 No. 1 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/wdksvm79

Abstract

This study aims to analyze the implementation of the Accounting Information System at Bhakti Husada Indonesia University. The researcher used a qualitative research method, employing interviews and document analysis in the finance unit of Bhakti Husada Indonesia University. The information sources used as research subjects included financial staff and accountants, system managers, heads of related units, heads of foundations, and rectors. The novelty of this study lies in the structured interviews conducted with many important parties at Bhakti Husada Indonesia University, from the lowest to the highest levels. The results of the study indicate that the implementation of the Accounting Information System has been running and has made a real contribution to improving the speed of financial administration processes and the accuracy of systematic financial data processing. The results of the study indicate that leaders play a very important role in implementing financial management policies, including planning, implementation, and evaluation. This research provides a theoretical contribution to the scientific study of accounting information systems. The results of this study also provide implications regarding the importance of AIS in improving the efficiency of financial administration. Time constraints led the researcher to use only interviews for data collection, not observations, so the information obtained was limited to interview results with informants.
Determinants and development of audit quality in the digital era: A structured narrative review of auditing research (2020–2026) Darmawati Darmawati; Cahyoginarti Cahyoginarti; Ratna Ratna; Jonni Hamonangan Silaen; Jasa Ginting
Social Sciences Insights Journal Vol. 4 No. 1 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/nefbzf53

Abstract

This study aims to analyze the determinants and development of audit quality in the digital era through a systematic literature review approach to auditing research for the 2020–2026 period. The method used is a Systematic Literature Review (SLR) by reviewing various reputable international journal articles relevant to the topics of audit quality, digital auditing, and the use of technologies such as artificial intelligence. This study aims to analyze the determinants and development of audit quality in the digital era through a structured narrative review of auditing research published in the 2020–2026 period. Adopting the narrative-review approach described by Snyder (2019), the study purposively selects and thematically synthesizes peer-reviewed articles relevant to audit quality, digital auditing, and the use of technologies such as artificial intelligence; it does not claim the exhaustive, fully reproducible search protocol of a systematic literature review. The results show that audit quality is influenced by key factors such as independence, competence, professional skepticism, audit tenure, as well as organizational and corporate governance factors. In addition, the development of digital technology is reported across the reviewed literature to support audit efficiency and effectiveness, but also requires increased auditor competence in facing digital transformation. This study concludes that audit quality in the digital era is the result of an integration of human factors, technology, and the organizational environment, and points to a growing emphasis in the reviewed literature on technology-based auditing.
Differences in employee understanding and attitudes before and after the socialization of an export–import procedure guidebook: bulk, container, and incoming CPO operations at PT Synergy Oil Nusantara Ummi Khoiroh; Shinta Wahyu Hati
Social Sciences Insights Journal Vol. 4 No. 1 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/cbqts228

Abstract

This study develops and evaluates an export–import procedure guidebook for PT Synergy Oil Nusantara, a port-based vegetable-oil refinery, covering bulk, container, and incoming Crude Palm Oil (CPO) operations. The company previously operated without a documented export–import procedure, creating risks of procedural inconsistency, administrative error, and customs non-compliance. The guidebook was developed through a qualitative stage (interviews, field observation, and internal document review) and its effectiveness was then evaluated quantitatively. Thirty employees from the Logistics, Warehouse, Customer Service, and Finance departments completed a self-assessment questionnaire measuring understanding (18 items) and attitude (22 items) on a four-point Likert scale, before and after the guidebook socialization. A paired-sample t-test showed a statistically significant increase in total scores after socialization (mean 116.13 to 135.40; t = -34.98; df = 29; p < 0.001). The findings indicate that a structured, documented procedure guidebook can meaningfully improve employees' procedural understanding and attitudes and can serve as a practical reference supporting operational efficiency and regulatory compliance in export–import activities. As an evaluation conducted in a single company with a small sample, the results should be interpreted as context-specific rather than broadly generalizable.
Financial performance of village fund allocation based on effectiveness and growth ratios: evidence from Gadungan Village, Puncu District, 2022–2024 Nadilla Galuh Kusuma Wardani; Rini Adriani Auliana
Social Sciences Insights Journal Vol. 4 No. 2 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/mnnhf854

Abstract

This study evaluates the financial performance of Village Fund Allocation (VFA) in Gadungan Village, Puncu District, Indonesia, during 2022–2024, focusing on budget realisation and annual revenue and expenditure growth. Using a quantitative descriptive case-study design, the analysis covers three annual observations (n = 3) based on nine village financial documents. Budget realisation ratios were 99.45% in 2022, 99.13% in 2023, and 98.93% in 2024, indicating consistently high-budget absorption with a slight decline. Revenue growth decreased from 20.30% in 2023 to 9.71% in 2024, while expenditure growth fell from 23.15% to 8.75%; both remained in the low-growth category. Reported expenditure exceeded revenue by IDR 9,485,223 in 2023 and IDR 2,888,786 in 2024, requiring reconciliation with official budget and accountability reports. This study contributes a village-specific account of budget realisation and growth. Its limitations include the single-village scope, three-year period, and reliance on documentary data without interview or observational verification. The findings are descriptive and do not establish causal relationships or service outcomes.
Analysis of the financial accountability document verification system at the BPKP Representative Office of Lampung Province during the 2025 budget cycle Natasya Salsabila Putri; Rini Adriani Auliana
Social Sciences Insights Journal Vol. 4 No. 2 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/d1vt0j66

Abstract

Financial accountability depends on the completeness, accuracy, and timely verification of supporting expenditure documents. This qualitative single-case study examines the verification workflow, procedures, and implementation challenges at the BPKP Representative Office of Lampung Province during the 2025 budget cycle. Interviews and observations are reported as the data sources, and thematic analysis is used to organise the findings. There are three informants, they are finance-subsection employees, the expenditure treasurer, and personnel preparing financial-accountability documents. The available account describes submission, completeness and consistency checks, review by responsible officials, and testing before payment. Reported obstacles include incomplete documents, discrepancies in supporting figures, delayed corrections, technical/network problems, and manual handling of some operational-expenditure documents. The study contributes a process-level description of how digital and manual practices coexist in this office. Because the study does not provide verbatim interview extracts, a documented validation trail, or process indicators such as processing time and error rate, the findings are descriptive and do not establish measured effectiveness. The single-office case also limits transferability to other offices.
Research on media education cooperation between China and Azerbaijan in the context of the Belt and Road Initiative Xue Yang
Social Sciences Insights Journal Vol. 4 No. 2 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/zcd30d51

Abstract

Against the background of the Belt and Road Initiative and the rapid development of digital media, educational and cultural exchanges between China and Azerbaijan have continued to develop, and media education has gradually become an area of interest in bilateral educational cooperation. This study aims to analyze the practical foundations, main forms, and challenges in the development of media education cooperation between China and Azerbaijan. Adopting a qualitative document analysis approach, this study draws mainly on government policy documents, bilateral cooperation documents, university-level materials, educational-institution publications, and relevant news reports covering the period 2012-2025. The analysis begins with the signing of the China and Azerbaijan educational cooperation agreement in 2012. The collected materials were analyzed thematically to examine the development of bilateral cooperation. The findings show that existing educational cooperation between China and Azerbaijan has concentrated on Chinese language education, cultural exchange, faculty and student mobility, and inter-university partnerships. These activities constitute a foundation for advancing media-education cooperation. Nevertheless, cooperation targeting digital media practice, journalism training, and media literacy education remains limited, and a systematic cooperation framework has not yet been established. Language differences, differences in curricula and teaching resources, and insufficient practical training platforms represent major obstacles to the further development of media education cooperation. This study contributes to the existing literature by examining educational exchanges between China and Azerbaijan from the perspectives of media education, intercultural communication, and international communication, and by exploring how broader educational exchanges relate to the development of media education cooperation. One limitation is that the analysis relies on publicly available documentary sources and does not include interviews or questionnaires; therefore, it provides limited insight into the implementation of individual projects and participants’ experiences.
The power of the chair: Indonesia’s presidency of the 61st session of the UN Human Rights Council Al Bukhori Gymastiar; Zaky Ismail
Social Sciences Insights Journal Vol. 4 No. 2 (2026): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/74eed024

Abstract

This study aims to analyze how Indonesia exercised formal leadership as President of the United Nations Human Rights Council (UNHRC) at its 61st session. The novelty of this study includes the empirical analysis of Indonesia’s inaugural presidency and the application of formal leadership theory to a middle power nation. The researcher employed a qualitative approach with a single case study design. Data were collected through document analysis, encompassing official UNHRC documents, session recordings and statements, press releases from the Ministry of Foreign Affairs of the Republic of Indonesia, non-governmental organization reports, and credible media coverage. Data were analyzed using Talberg’s (2010) concept of formal leadership across three functions: agenda management, brokerage, and representation. The findings indicated that Indonesia’s leadership was evident across all three functions: (1) agenda management through procedural efficiency that shortened session duration to save 10 percent of the UN budget; (2) brokerage through mitigating polarization between Western and developing nations, as evidenced by the consensus adoption of 29 out of 38 resolutions; and (3) representation through an impartial stance while advancing Global South priorities, supported by the participation of more than 20 high-level state officials. This study offers a theoretical contribution to International Relations scholarship regarding state formal leadership within international organizations. Due to time and access constraints during the research process, the researcher gathered data exclusively from online sources.