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Contact Name
M Rusli B
Contact Email
mruslib@gmail.com
Phone
+6285242908070
Journal Mail Official
pusdig.id@gmail.com
Editorial Address
Perumahan Griya Lumandi Permai Blok B19, Kec. Wara Selatan, Palopo
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INDONESIA
Jurnal Social Society
ISSN : -     EISSN : 28088506     DOI : https://doi.org/10.54065/28088506
Core Subject : Humanities, Social,
Journal Social Society merupakan karya ilmiah yang diterbitkan oleh Pustaka Digital Indonesia. Journal Social Society menyebarluaskan hasil-hasil penelitian yang ditulis berdasarkan hasil kajian dan kajian literatur di bidang Manajemen & Administrasi Publik. Journal Social Society menerbitkan edisinya dua kali setahun yaitu pada bulan juni dan desember. Fokus Kajian & ruang lingkup, Seperti (1) Tansformasi Digital Layanan & Administrasi Publik, (2) Kebijakan Perlindungan Sosial Masyarakat, (3) Kebijakan, Organisasi, dan Manajemen Layanan, (4) Manajemen dan Perlindungan Karyawan, dll
Articles 218 Documents
The Role of Corporate Social Responsibility (CSR), Financial Literacy, and Time Value of Money (TVM) in Digital Investment Decision Making: A Literature Review Wahyu, Ari Indra; Muchran, Muchriana
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.737

Abstract

The urgency of this study arises from the rapid growth of digital investment platforms in Indonesia amid relatively low financial literacy. Integrating financial literacy, TVM, and CSR is essential to understand investor behavior, mitigate irrational decision making, and support sustainable, value-based digital investment practices in emerging markets. This study explores the role of Corporate Social Responsibility (CSR), financial literacy, and the Time Value of Money (TVM) in shaping digital investment decision-making among Indonesia’s younger generation. Amidst the rise of digital finance platforms and increased youth participation in investment, this narrative literature review synthesizes findings from 24 selected studies published between 2020 and 2024. The review reveals that low financial literacy remains a barrier to informed investment, leading to impulsive and trend-driven behavior. Understanding TVM, as a foundational concept in finance, significantly enhances long-term investment planning and risk assessment. Moreover, CSR has emerged as a key non-financial factor influencing investment preferences, particularly among Gen Z and millennials who prioritize value-based and socially responsible investing. The findings underscore the necessity of integrating financial literacy and CSR considerations into digital investment strategies. The study also identifies the potential of gamified and tech-based financial education to increase engagement and comprehension among young investors. This review offers valuable insights for policymakers, educators, and fintech platforms to promote inclusive, ethical, and informed investment behavior in Indonesia’s evolving digital economy.
The Influence of Occupational Health and Safety (OHS) on Employee Work Quality at PT Semen Tonasa, Pangkep Regency Nurfadillah, Nurfadillah; Jusriadi, Edi; Anggoro, M.Yusuf Rendra
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.738

Abstract

This study is urgent because improving Occupational Health and Safety (OHS) is crucial to enhancing employee work quality, productivity, and accident prevention in a high-risk industrial environment like PT Semen Tonasa. The study on the influence of occupational health and safety (OHS) on employee work quality at PT Semen Tonasa is important because employees are the organization’s main assets, and their performance is strongly affected by workplace conditions. The cement industry is a high-risk sector, making OHS not only a legal obligation but also a strategic effort to safeguard employee safety and enhance productivity. This research aims to determine the influence of occupational safety and occupational health on the quality of employee work at PT Semen Tonasa, Pangkep Regency. The type of data used is quantitative data obtained through distributing questionnaires to 59 respondents. Data collection through questionnaires distributed to respondents. The data analysis technique used is multiple linear regression with the help of the Statistical Package for the Social Sciences (SPSS) version 15.0 application. The research results show that the work safety variable (X1) does not have a positive and significant effect on work quality (Y), with a significance value of 0.397 > 0.05 and a t value of 0.854 < t table 2.003. Meanwhile, the occupational health variable (X2) has a positive and significant effect on work quality, as indicated by a significance value of 0.000 < 0.05 and a t value of 4.017 > t table 2.003. Simultaneously, work safety (X1) and work health (X2) have a significant effect on employee work quality with a significance value of 0.001 < 0.05 and a calculated F value of 8.386 > F table 3.16. Based on these results, it can be concluded that together occupational safety and health have a significant effect on the quality of employee work at PT Semen Tonasa.
The Influence of Competency and Organizational Culture on Employee Performance at the South Sulawesi Provincial Education Service Mappatompo, Andi; Sandi, Rajib UI; Rizal, Samsul
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.825

Abstract

This study is important because employee performance determines the success of government organizations. Declining performance due to low competence and a weakening organizational culture needs to be examined to provide an empirical basis for improving human resource management and the quality of public services. The objectives of this study are: 1) To determine the effect of competence on the performance of employees at the Education Department of South Sulawesi Province. 2) To determine the effect of organizational culture on the performance of employees at the Education Department of South Sulawesi Province. This study uses a quantitative method with an associative approach. The sample consists of the entire population, namely all employees of the Education Department of South Sulawesi Province, totaling 114 individuals. The results of this study indicate that competence has a positive and significant effect on employee performance. Therefore, efforts to enhance competence through training and professional development are crucial to improving employee performance at the Education Department of South Sulawesi Province. Organizational culture also has a positive and significant effect on employee performance. Hence, improving organizational culture through instilling positive values, enhancing communication, and developing a conducive work environment is essential to boost employee performance at the Education Department of South Sulawesi Province.
The Influence of Financial Technology on Increasing Financial Inclusion in MSMEs in Bira Village, Bulukumba Regency Kasmita, Kasmita; Jaya, Asri; Syah, Firman
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.899

Abstract

This study is urgent because understanding how financial technology influences financial inclusion can help MSMEs in Bira Village overcome limited access to formal financial services and support inclusive local economic growth. This study investigates the impact of financial technology (fintech) on enhancing financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in Bira, Bulukumba Regency. The research is motivated by the limited access of MSMEs to formal financial services and the potential of fintech to offer more accessible digital financial solutions. A quantitative research method was employed, utilizing a survey approach. Data were collected through questionnaires administered to 64 MSME respondents and analyzed using simple linear regression with SPSS software. The data were collected from selected MSME operators using a purposive sampling technique The findings reveal that fintech exerts a positive and statistically significant influence on financial inclusion, as evidenced by a p-value of 0.000 and a coefficient of determination (R²) of 0.893. This indicates that 89.3% of the variance in financial inclusion is attributable to fintech adoption. The study concludes that fintech facilitates access to formal financial services such as digital payments, savings, and loans thereby promoting more efficient and sustainable business operations for MSMEs.
The Effect of Implementing an Auction Item System and Social Factors on Profit and Loss Reports at PT. Pegadaian UPC Sukaria Az Zahra, Nurfelissha; Alamsjah, Alamsjah; Syah, Firman
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.933

Abstract

This study highlights the importance of auction systems and social factors in improving financial performance, operational efficiency, profitability, business sustainability, and contributing to empirical research on corporate auction mechanisms. The research adopts a quantitative descriptive–verificative approach conducted at PT Pegadaian (Persero) Sukaria UPC, Makassar. The study population consists of auction and financial records, with purposive sampling applied to select relevant data for analysis. Data collection is carried out using financial documents and structured questionnaires designed to measure social factors such as trust, perceived fairness, and awareness of the auction process. The questionnaires apply a Likert scale to ensure consistency in capturing respondents’ perceptions. Data analysis utilizes descriptive and inferential statistical methods, supported by classical assumption tests to ensure the validity and reliability of the regression model. The analytical procedures include descriptive statistics, simple linear regression analysis, normality testing, heteroscedasticity testing, and multicollinearity testing. A simple linear regression model is specifically employed to examine the effect of auction item implementation on profit and loss. The findings indicate that auction items have a positive and highly significant effect on profit and loss. The regression coefficient of 1.375, supported by a t-value of 9.235 and a p-value below 0.001, demonstrates a strong relationship between the value of auctioned items and financial performance. The F-test confirms the overall model’s statistical significance, with an F-value of 85.292 and a p-value below 0.001. The coefficient of determination (R²) of 0.914 indicates that 91.4% of the variation in profit and loss is explained by auction item value. These results highlight the effectiveness of auction mechanisms in increasing profitability and provide practical and theoretical insights into the relationship between auction systems, social dynamics, and financial performance.
Analisis Faktor Internal yang Mempengaruhi Capital Buffer (Modal Penyanggah) melalui NPL Sebagai Variabel Intervening pada Bank Umum Konfensional Perode 2015-2024 Putri, Erisa Musliani; Mahmudi, Bambang; Suryani, Emma
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1015

Abstract

Urgensi penelitian ini terletak pada kebutuhan untuk memahami bagaimana faktor internal bank memengaruhi capital buffer melalui NPL agar bank umum konvensional mampu menjaga stabilitas permodalan dan ketahanan terhadap risiko kredit dalam periode 2015–2024. Perbankan merupakan industri yang memiliki risiko tinggi. Maka perbankan harus memiliki modal penyanggah (capital buffer) sebagai asuransi jika perbankan mengalami risiko di masa yang akan datang. Oleh karena itu perlu diketahui apa saja faktor internal yang dapat mempengaruhi capital buffer yang dalam penelitian ini dilihat dari variabel return on equality, non-perfoming loan, dan bank size. Objek penelitiannya yaitu Bank Konvensional di Indonesia yang terdaftar pada BEI tahun 2015-2024. Tujuan penelitian ini untuk mengetahui pengaruh return on equality, bank size dan non-perfoming loan sebagai variabek intervening pada bank konvensional di indonesia. Penelitian ini menggunakan pendekatan analisis deskriptif dan metode analisis kuantitatif Sampel pada penelitian ini sebagai 15 perusahaan Bank Konvensional dengan Teknik pengambilan sampel yaitu purposive sampling. Teknik analisis data yang digunakan yaitu Analisis Desktiptif, Uji Asumsi Klasik, Uji Regresi, Uji Hipotesis dan Uji Sobel Uji Sobel dipilih untuk menguji signifikansi pengaruh tidak langsung variabel independen melalui variabel mediasi secara statistik. Hasil penelitian menunjukan bahwa ROE terbukti berpengaruh negatif signifikan terhadap CAR. ROE = laba bersih/ekuitas; NPL = kredit bermasalah/total kredit; Capital buffer disetarakan dengan CAR = modal/ATMR; bank size diukur menggunakan logaritma natural total asset. Bank Size terbukti berpengaruh signifikan positif terhadap CAR. ROE berpengaruh signifikan positif terhadap NPL. Bank Size terbukti berpengaruh signifikan negatif terhadap NPL. NPL terbukti memiliki pengaruh negatif signifikan terhadap CAR. Pengaruh ROE terhadap CAR bersifat negatif signifikan dimediasi oleh NPL. Pengaruh Bank Size terhadap CAR secara positif dimediasi secara signifikan oleh NPL.
Analysis of Leading Economic Sectors in Bone Regency Setiawan, Hendra; Jam’an, Andi; Arniati, Arniati
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1027

Abstract

This research is urgent to guide evidence-based regional policy, strengthen sectoral competitiveness, anticipate structural shifts, prioritize investment, and ensure sustainable economic growth of Bone Regency amid changing national dynamics pressures. The aim of this research is to determine the leading and non-leading sectors in the economy in Bone Regency. This study employs quantitative descriptive research using secondary time-series data. Data were collected through documentation from the Central Statistics Agency (BPS) of Bone Regency for 2019–2023 GRDP at constant 2010 prices. The research was conducted from March to April 2024. Data analysis uses the Location Quotient (LQ) method to identify leading and non-leading economic sectors by comparing sectoral GRDP shares of Bone Regency with South Sulawesi Province. The results of this research show that the leading sectors in Bone Regency are four sectors, namely agriculture, forestry and fisheries, wholesale and retail trade in car and motorbike repairs, transportation and warehousing, real estate, government administration, defense and mandatory social security, and there are two non-leading sectors, namely corporate services and real estate.
Factors that Influence the Income of Rice Farmers in Mappesangka Village, Ponre District, Bone Regency Padilla, Resa; Jam'an, Andi; Warda, Warda
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1028

Abstract

This research is important to identify the factors influencing rice farmers’ income at the village level, providing a basis for effective agricultural policies, improving farmers’ welfare, and strengthening regional food security. This research is a type of quantitative research with the aim of finding out the factors that influence the income of rice farmers in Mappesangka village, Ponre subdistrict, Bone district. This sample was taken from Mappesangka village, Ponre subdistrict, Bone district. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this research, the data sources used for data collection include primary data and secondary data. The main findings of this study show that land area and labor wages are the dominant factors affecting rice farmers’ income, while production costs do not have a significant influence. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 29 application regarding the influence of land area, production costs, and labor wages on the income of rice farmers in Mappesangka village, Ponre subdistrict, Bone district which was discussed previously, the author draws the conclusion that the land area variable has a positive and significant effect on income, the production cost variable has a positive and insignificant effect on income, and the labor wage variable has a negative and significant effect on income. The use of labor is reduced by switching to technology so that the wages for the labor used can decrease.
Financial Statement Analysis to Evaluate the Financial Performance of PT Astra International Tbk Nurtika, Fitrianti; Alamsjah, Alamsjah; Syahriani, A. Tenri
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1030

Abstract

This study is urgent because evaluating the financial performance of PT Astra International Tbk through financial statement analysis provides critical insights into the company’s financial resilience, strategic effectiveness, and sustainability amid economic uncertainty and intense industry competition. This study analyzes the financial performance of PT Astra International Tbk over the 2019–2023 period using a descriptive quantitative approach based on secondary financial data published by the Indonesia Stock Exchange (IDX). The purpose of this research is to evaluate the company’s financial condition through four key financial ratio categories: liquidity, solvency, profitability, and activity. Time series analysis was employed to identify trends and changes occurring across the five-year period. The findings indicate that PT Astra International Tbk maintained strong liquidity, as reflected by consistently favorable current and quick ratios, despite slight declines beginning in 2022. Solvency analysis shows that the company gradually reduced its debt burden until 2022, although a modest increase in 2023 suggests renewed reliance on external financing. Profitability ratios including gross profit margin, net profit margin, and return on assets demonstrated notable improvement following the economic disruption of 2020, indicating effective cost management and enhanced operational efficiency. Activity ratios also showed positive trends, with asset turnover and inventory turnover reflecting efficient utilization of resources and strong sales performance. Overall, the study concludes that PT Astra International Tbk exhibited resilient and improving financial performance throughout the observation period, supported by prudent financial management and adaptive strategies in response to macroeconomic challenges. These results highlight the importance of integrated financial ratio analysis for assessing corporate financial health and informing strategic business decisions.
Tiktok Marketing as a Digital Branding Strategy in Response to change in Generation Z Consumer Behavior Rahmah, Hatma Aura; Tamamudin, Tamamudin
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1032

Abstract

The development of digital technology has transformed marketing strategies toward experience-based digital branding, with TikTok emerging as a dominant platform among Generation Z. In Indonesia, the large population of Generation Z makes TikTok a strategic medium for digital marketing through influencer collaborations, viral challenges, and user-generated content. However, existing studies largely focus on quantitative indicators and provide limited insight into consumers’ subjective experiences.This study aims to explore how Generation Z interprets and responds to TikTok marketing strategies as a form of digital branding. A qualitative phenomenological approach was employed by conducting in-depth interviews with 10–15 Generation Z informants aged 18–25 who actively use TikTok and engage with brand content, supported by non-participant observation. Data were analyzed using thematic analysis. The findings indicate that TikTok marketing significantly influences Generation Z’s consumption behavior, particularly through viral content and influencer trust. High levels of engagement enhance brand awareness and emotional attachment, while repeated exposure to trends encourages impulse buying and consumption as a form of social identity. These results highlight TikTok’s effectiveness as a digital branding platform and offer practical implications for brands and MSMEs in developing authentic and engaging marketing strategies.