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Jurnal Social Society
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 28088506     DOI : https://doi.org/10.54065/28088506
Core Subject : Humanities, Social,
Humanities Social Sciences
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
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 322 Documents
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Pengaruh SOP, Sistem Reward dan Motivasi Kerja Terhadap Produktivitas Karyawan (Studi pada SPBU Shell Puri Kembangan) Lucy Tania Septiani; Paijan Paijan
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1405

Abstract

Urgensi penelitian ini adalah untuk mengidentifikasi sejauh mana SOP, sistem reward, dan motivasi kerja memengaruhi produktivitas karyawan sehingga perusahaan dapat merumuskan strategi peningkatan kinerja yang lebih tepat dan efektif. Penelitian ini bertujuan untuk menguji Pengaruh Standar Operating Procedure (SOP), Sistem Reward, dan Motivasi Kerja terhadap Produktivitas Karyawan di SPBU Shell Puri Kembangan. Penelitian ini dilakukan melibatkan 43 responden karyawan SPBU Shell Puri Kembangan, sehingga teknik pengambilan sampel yang digunakan adalah sampel jenuh dengan melakukan pendekatan kuantitatif. Teknik pengumpulan data dilakukan melalui survey dan kuesioner menggunakan skala Likert dan dianalisis menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS) dengan aplikasi SmartPLS versi 4.1.1.2 Hasil penelitian ini menunjukkan bahwa Standar Operating Procedure (SOP), Sistem Reward, dan Motivasi Kerja berpengaruh positif dan signifikan terhadap Produktivitas Karyawan.
Analisis Peran Masyarakat dalam Monitoring dan Pengawasan Pengelolaan Keuangan Pemerintah Daerah Mojokerto Chusnul Khotimah; Maria Ainin Zulfah; Eva Hany Fanida; Revienda Anita Fitrie
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1415

Abstract

Urgensi penelitian ini adalah untuk mengoptimalkan peran masyarakat dalam monitoring dan pengawasan pengelolaan keuangan Pemerintah Daerah Mojokerto guna meningkatkan transparansi, akuntabilitas, dan mencegah terjadinya penyimpangan anggaran. Partisipasi masyarakat memainkan peran yang sangat penting dalam mewujudkan transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Namun, dalam praktiknya, partisipasi masyarakat dalam pemantauan dan pengawasan pengelolaan keuangan daerah masih belum optimal. Penelitian ini bertujuan untuk menganalisis peran partisipasi masyarakat dalam pemantauan dan pengawasan pengelolaan keuangan daerah, khususnya di Kabupaten Mojokerto. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research), melalui analisis berbagai sumber data sekunder seperti jurnal ilmiah, buku, serta peraturan perundang-undangan. Hasil penelitian menunjukkan bahwa partisipasi masyarakat berfungsi sebagai pengawas eksternal, baik melalui mekanisme formal seperti Musyawarah Perencanaan Pembangunan (Musrenbang) maupun mekanisme informal melalui saluran pengaduan masyarakat. Efektivitas partisipasi masyarakat dipengaruhi oleh berbagai faktor, antara lain transparansi informasi, tingkat literasi masyarakat, dan responsivitas pemerintah. Dalam konteks Kabupaten Mojokerto, pemerintah daerah telah menyediakan akses informasi melalui platform digital mojokertokab.go.id untuk meningkatkan transparansi dan partisipasi masyarakat. Namun, dalam implementasinya masih terdapat beberapa kendala, seperti rendahnya literasi digital masyarakat dan terbatasnya akses terhadap teknologi digital. Penelitian ini menyimpulkan bahwa partisipasi masyarakat memiliki potensi yang besar sebagai pengawas dalam memperkuat akuntabilitas pengelolaan keuangan daerah, tetapi masih memerlukan penguatan melalui peningkatan transparansi dan penerapan tata kelola pemerintahan yang lebih partisipatif.
Pengaruh Penerapan Green Accounting dan Sustainability Reporting dan terhadap Kinerja Keuangan dalam Perspektif SDGs pada Perusahaan Kimia yang Terdaftar di BEI Andi Firmansyah; Muh Rifai Arsyad; Mildazani Mildazani; Muzakkir Muzakkir
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1423

Abstract

This study aimed to analyze the effect of Green Accounting and Sustainability Reporting on Financial Performance in the perspective of Sustainable Development Goals (SDGs) using a quantitative approach. The research was conducted on chemical companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period using panel data obtained from annual reports, sustainability reports, and financial statements published through the official IDX website and company websites. Data collection techniques were carried out through literature study and documentation, while data analysis used IBM SPSS Statistics with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test to determine the influence of independent variables on the dependent variable. The data analysis method used multiple linear regression analysis with hypothesis testing through t-test and F-test. The results showed that Green Accounting has a positive and significant effect on Financial Performance with a significance value of 0.035 < 0.05, indicating that environmental accounting practices can improve company performance and stakeholder trust. Meanwhile, Sustainability Reporting has a positive and significant effect on Financial Performance with a significance value of 0.045 < 0.05, indicating that sustainability disclosure contributes to improving corporate transparency and strengthening stakeholder confidence. Simultaneously, Green Accounting and Sustainability Reporting significantly affect Financial Performance in the perspective of SDGs. This study contributes by providing empirical evidence that the implementation of Green Accounting and Sustainability Reporting supports financial performance while reinforcing the achievement of Sustainable Development Goals (SDGs) in chemical companies listed on the Indonesia Stock Exchange.
The Influence of Work Loyalty on Employee Work Productivity at the Pln Up2d Makassar Office Zulfiani Zulfiani; Samsul Rizal; Muh. Nur. R
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1431

Abstract

The urgency of this study is to identify how work loyalty contributes to improving employee productivity and organizational performance at PLN UP2D Makassar.. In the context of increasing organizational demands for efficiency and service reliability, particularly in public utility sectors, employee productivity has become a critical factor in ensuring sustainable performance. One of the key determinants influencing productivity is work loyalty, which reflects employees’ commitment, responsibility, and emotional attachment to the organization. However, empirical evidence on the role of work loyalty in enhancing employee productivity in state-owned enterprises remains limited. Therefore, this study aims to examine the effect of work loyalty on employee productivity at PLN UP2D Makassar. This study employs a quantitative approach with a cross-sectional design, involving 43 employees selected through purposive sampling. Data were collected using structured questionnaires based on a Likert scale and analyzed using descriptive statistics and simple linear regression. The findings reveal that work loyalty has a positive and statistically significant effect on employee productivity, as indicated by a t-value of 7.413 and a significance level below 0.05. The regression analysis shows that an increase in work loyalty leads to a proportional increase in productivity, with a regression coefficient of 0.757. Furthermore, the coefficient of determination (R² = 0.573) indicates that 57.3% of the variation in employee productivity can be explained by work loyalty, while the remaining 42.7% is influenced by other factors not examined in this study. These results highlight the importance of employee commitment, responsibility, and emotional attachment in enhancing work performance. The study contributes to human resource management literature by providing empirical evidence on the role of work loyalty as a key driver of productivity, particularly in public service organizations. In conclusion, strengthening work loyalty is essential for improving employee productivity and achieving sustainable organizational performance.
The Influence of Human Resource Development on the Performance of Staff at the Pompengan River Region Office in Jeneberang Makassar Hikmasari Hikmasari; Muchriady Muchran; Muhammad Akib
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1432

Abstract

In the context of increasing demands for public sector accountability and performance, human resource development (HRD) has become a critical factor in enhancing employee productivity and organizational effectiveness. However, empirical evidence on the role of HRD in improving employee performance, particularly within public institutions in developing countries, remains limited. This study aims to examine the effect of human resource development on employee performance at the Pompengan Jeneberang River Basin Authority Office in Makassar, Indonesia. The research employs a quantitative approach with a descriptive design to analyze the relationship between variables. The population consists of 103 employees, with a sample of 82 respondents determined using the Slovin formula. Data were collected through structured questionnaires, observations, and documentation, and analyzed using descriptive statistics, validity and reliability tests, simple linear regression, and hypothesis testing (t-test). The results indicate that human resource development has a positive and statistically significant effect on employee performance. This is evidenced by a regression coefficient of 0.538 and a t-value of 7.580, exceeding the critical value at a significance level of 0.05. Furthermore, the coefficient of determination (R² = 0.418) shows that 41.8% of the variation in employee performance can be explained by HRD, while the remaining 58.2% is influenced by other factors not examined in this study. These findings underscore the importance of continuous employee development programs in improving work quality, discipline, productivity, and overall organizational effectiveness. The study contributes to the human resource management literature by providing empirical evidence on the strategic role of HRD in public sector organizations. In conclusion, strengthening HRD initiatives is essential for achieving sustainable improvements in employee performance and organizational outcomes.
Efektivitas Sistem E-Budgeting dalam Memitigasi Resiko Penyelewengan Anggaran pada Pemerintah Kota Surabaya Nadhira Allysha Rahmania; Jelita Nur Aziza; Eva Hany Fanida; Revienda Anita Fitrie
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1439

Abstract

This research is motivated by the vulnerability of regional budget preparation processes to corruption, collusion, and nepotism (KKN), such as “phantom budgets” and budget manipulation caused by manual, non-transparent systems. This study aims to evaluate the effectiveness of the E-Budgeting system in the Surabaya City Government as a tool to mitigate the risk of budget misappropriation. Using a qualitative descriptive method, the research analyzes secondary data from official financial reports and BPK audit results through documentation and literature studies. The results indicate that E-Budgeting in Surabaya effectively mitigates budget fraud risks by digitizing every stage of planning from Musrenbang to APBD and locking data inputs to prevent unauthorized changes. Features such as the audit trail strengthen internal control and transparency, contributing to Surabaya’s consistent Unqualified Opinion (WTP) from the BPK. However, the system’s effectiveness remains dependent on non-technical factors, including the integrity of human resources and institutional commitment. The study concludes that while E-Budgeting significantly narrows the opportunity for administrative fraud, continuous training and supervision are essential for optimal implementation.
Dominasi Sektor Industri Pengolahan dan Implikasinya terhadap Pendapatan Daerah Kota Kediri Randita Ainun Guntari; Amelya Putri Christanty; Eva Hany Fanida; Revienda Anita Fitrie
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1442

Abstract

Urgensi penelitian ini terletak pada pentingnya memahami sejauh mana dominasi sektor industri pengolahan memengaruhi Pendapatan Asli Daerah (PAD) Kota Kediri guna mendukung perumusan kebijakan ekonomi daerah yang lebih berkelanjutan, adaptif, dan mampu mengurangi ketergantungan terhadap satu sektor ekonomi tertentu. Pelaksanaan otonomi daerah menuntut pemerintah daerah meningkatkan kemandirian fiskal melalui optimalisasi Pendapatan Asli Daerah (PAD), yang dipengaruhi oleh struktur ekonomi daerah. Kota Kediri memiliki struktur ekonomi yang didominasi sektor industri pengolahan yang konsisten memberikan kontribusi besar terhadap Produk Domestik Regional Bruto (PDRB) berdasarkan data Badan Pusat Statistik Kota Kediri. Dominasi sektor industri ini berperan sebagai penggerak utama dalam perekonomian daerah tetapi juga berpotensi memperluas bisnis penerimaan fiskal melalui pajak dan retribusi. Penelitian ini bertujuan untuk menganalisis dominasi sektor industri pengolahan dan implikasinya terhadap pendapatan daerah Kota Kediri. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis data statistik untuk mengukur kontribusi sektor industri pengolahan terhadap PDRB dan PAD serta menilai implikasi fiskalnya terhadap pendapatan daerah. Hasil penelitian menujukkan bahwa sektor industri pengolahan memberikan kontribusi signifikan terhadap PAD Kota Kediri. Temuan ini mengindikasikan bahwa optimalisasi sektor industri pengolahan berpotensi dalam meningkatkan kemandirian fiskal dan pembangunan ekonomi daerah yang berkelanjutan.
Pengaruh Tarif Pajak, Sanksi Pajak, dan Modernisasi Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) yang Terdaftar di KPP Pratama Samarinda Ilir Desliana Hertanti; Muhammad Iqbal
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1268

Abstract

Kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu faktor penting dalam meningkatkan penerimaan negara. Namun, tingkat kepatuhan wajib pajak UMKM masih menunjukkan fluktuasi dan belum sepenuhnya memenuhi target kepatuhan, sehingga diperlukan identifikasi faktor-faktor yang memengaruhinya sebagai dasar penyusunan kebijakan perpajakan yang lebih efektif. Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, sanksi pajak, dan modernisasi sistem perpajakan terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Samarinda Ilir, Kota Samarinda, Kalimantan Timur. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner secara offline kepada 100 responden yang dipilih menggunakan teknik random sampling. Data dianalisis menggunakan pendekatan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4.0 melalui evaluasi outer model, inner model, dan pengujian signifikansi menggunakan teknik bootstrapping. Hasil penelitian menunjukkan bahwa tarif pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sanksi pajak juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Selain itu, modernisasi sistem perpajakan terbukti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Samarinda Ilir. Temuan ini memberikan implikasi teoretis dengan memperkuat bukti empiris mengenai pentingnya kebijakan tarif pajak, penegakan sanksi, dan modernisasi sistem perpajakan sebagai determinan kepatuhan wajib pajak. Secara praktis, hasil penelitian dapat menjadi masukan bagi otoritas perpajakan dalam merumuskan kebijakan yang mendukung peningkatan kepatuhan wajib pajak melalui penetapan tarif pajak yang proporsional, penerapan sanksi yang tegas dan edukatif, serta pengembangan layanan perpajakan berbasis teknologi yang lebih efektif, transparan, dan mudah diakses. Kesimpulannya, peningkatan kualitas kebijakan perpajakan dan modernisasi sistem perpajakan merupakan strategi yang efektif untuk mendorong kepatuhan wajib pajak UMKM secara berkelanjutan.
The Influence Of Content Marketing and Influencer Marketing Strategies Through Perceived Quality on Fore Coffee Purchase Decisions in Jabodetabek Pradita Kusuma Dewi; Supriadi Thalib
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1280

Abstract

The urgency of this research lies in understanding how content marketing and influencer marketing strategies influence Fore Coffee purchase decisions through perceived quality in the highly competitive coffee industry in Jabodetabek, thereby providing valuable insights for businesses to develop more effective and consumer-oriented marketing strategies. This study aims to analyze the influence of content marketing and influencer marketing on perceived quality and to examine the role of perceived quality in affecting consumer purchase decisions at Fore Coffee. The growth of digital media has positioned social platforms as a primary source of information in purchasing decisions, particularly within the modern coffee industry. Fore Coffee utilizes content marketing and influencer marketing strategies to shape consumers’ perceived quality and encourage purchasing decisions. Using a quantitative approach, data were collected through surveys from 204 respondents in the JABODETABEK region and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 4.0.9.9. The findings reveal that content marketing significantly influences perceived quality (t = 7.959; p < 0.05), while influencer marketing also has a significant effect on perceived quality (t = 1.972; p < 0.05). In addition, perceived quality significantly affects purchase decisions (t = 30.786; p < 0.05) and mediates the relationship between both marketing strategies and purchase decisions. These findings highlight the important role of perceived quality in strengthening the effectiveness of digital marketing strategies and provide practical insights for coffee businesses in optimizing consumer purchasing decisions.
Technostress in Higher Education: A Systematic Literature Review on Psychological Impacts and Academic Outcomes Dhuha Safria; Viki Sulistia; Refany Novia Siboro
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1324

Abstract

The rapid integration of digital technologies in higher education has significantly increased the prevalence of technostress among students and academic staff, making it a critical issue within the field of human resource management (HRM). As universities increasingly function as knowledge-based organizations, the management of human capital in digitally intensive environments has become essential. This study aims to systematically review the existing literature on technostress in higher education by examining research trends, geographical distribution, and its theoretical and practical implications. This study employed a Systematic Literature Review (SLR) using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. Secondary data were collected from the Scopus database through a structured keyword search related to technostress and higher education. Journal articles were selected using predefined inclusion and exclusion criteria, resulting in a final sample of 105 Scopus-indexed open-access articles published in English. Data were analyzed using bibliometric analysis to identify publication patterns and thematic analysis to synthesize major research themes and knowledge gaps. The findings indicate that research on technostress in higher education has grown substantially, particularly following the COVID-19 pandemic, reflecting its increasing importance in digitally mediated academic environments. Bibliometric analysis reveals that research is globally distributed but concentrated in several countries, institutions, and journals, while thematic analysis shows that existing studies predominantly focus on the negative psychological consequences of technostress, including stress, fatigue, burnout, and reduced academic performance in digital learning environments. Furthermore, technostress is primarily conceptualized as a technological demand, whereas contextual resources and supportive organizational factors remain underexplored. This study concludes that technostress has become a strategically important research area in higher education and highlights the need for future studies to adopt more balanced, resource-oriented perspectives to support sustainable human resource management and digital transformation in universities.

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