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Zahara Tussoleha Rony
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ln. Strawberry I.B No. Kelurahan Panarung, Kecamatan Pahandut. Kota Palangka Raya Propinsi Kalimantan Tengah
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INDONESIA
Journal of Social Sciences and Cultural Study
Published by Swastika Journal
ISSN : 30310083     EISSN : 30320631     DOI : https://doi.org/10.61857/jsscs.v1i2.52
Core Subject : Humanities, Art, Social,
Arts Humanities Social Sciences
"Journal of Social Sciences and Cultural Study" p-ISSN 3031-0083 and e-ISSN 3032-0631 is a scientific journal that presents in-depth insights in the field of social sciences and cultural studies. In this journal, researchers and scholars share their latest knowledge, critical analysis, and research findings within a scholarly and academic framework. By bringing together various perspectives and knowledge, the journal becomes a platform that promotes rich and continuous intellectual discussions in the field of social sciences and cultural studies. Journal of Social Sciences and Cultural Study has published three (3) issues per year and published in November - February, March - June, Jully - October. Journal of Social Sciences and Cultural Study also uses the LOCKSS system to ensure a secure and permanent archive for the journal. "Journal of Social Sciences and Cultural Study" aims to be a reliable source of knowledge for researchers, academics, and practitioners in the field of social sciences and cultural studies. See Focus and Scope for more details.
Arjuna Subject : Ilmu Sosial - Kajian Budaya
Articles 30 Documents
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Strategies For Handling Delinquent Behavior Problems in Children at SDN Jeron Boyolali Through a Psychological Approach ROSALINDA, Ela
Journal of Social Sciences and Cultural Study Vol. 2 No. 2 (2025): Journal of Social Sciences and Cultural Study (March - June 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v2i1.118

Abstract

There is a problem of delinquent behavior among children at SDN Jeron Boyolali. The main focus is on creating a safe and conducive learning environment. Child delinquency, which often takes the form of aggressive behavior, defiance, or Disruption of classmates, can affect the learning process teaching and create tension in the school environment. Handling This problem requires a more holistic approach, where factors in Child psychology need to be understood in depth. A focused psychological approach to understanding children's emotional and social needs and helping them develop skills in managing emotions and behavior. The handling strategy implemented at SDN Jeron Boyolali involves several key steps. First, the application of counseling guidance to help the child understand and overcome possible feelings of frustration or anxiety is the root of their delinquency problem. School counselors work with teachers and parents to design specific interventions according to each child's needs. Second, positive reinforcement through Rewarding or recognizing a child's good behavior can increase their self-confidence and motivation to behave better. Also creates an environment that supports children's psychological development more positively. Apart from that, the psychological approach also involves involving parents in changing children's behavior. Parents are expected to set an example and communicate openly with their children to reduce stress or tension at home. Training program for parents about parenting that supports the emotional development of children can also be done as part of the strategy. With that approach involving all parties, including teachers, counselors and parents, the problem of delinquency in children is expected to be minimized so that children can develop optimally in a healthier and more harmonious school environment.
Representation of Islamic Culture in the Islamic Documentary Empire of Faith: A Semiotic Analysis of Roland Barthes FUADI, Muhamad Hanif; WAFA, Ah. Khairul; KUSWANTO, Ade Arena; RAMADHANITA, Frista Fitriany
Journal of Social Sciences and Cultural Study Vol. 2 No. 2 (2025): Journal of Social Sciences and Cultural Study (March - June 2025)
Publisher : PT Batara Swastika Harati

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Abstract

This article analyzes the representation of Islamic culture in the documentary film Islam: Empire of Faith using Roland Barthes' semiotic approach. The film provides a historical overview of Islamic civilization, from its birth to its heyday, including its contributions to art, architecture, science, and politics. By applying Barthes' concepts of denotation, connotation, and myth, this study reveals how visual and narrative signs in the film construct the representation of Islamic culture in the eyes of the audience. This analysis shows that the film constructs an idealistic narrative about the splendor and glory of Islamic civilization but also carries an ideological bias that reinforces Western myths about the Islamic world, such as the image of Islam as backward and exclusive. This research is important to understand how the media shapes cultural images and religious identities and its implications for intercultural understanding. Using Barthes' semiotic approach, this study reveals how the media constructs myths that can influence the audience's perspective on Islamic culture, reinforce stereotypes, or even pave the way for more complex understandings. On the one hand, this film has the potential to introduce the beauty and richness of Islamic history. However, on the other hand, it also reflects certain ways of presenting narratives that could worsen or strengthen the distortion in the relationship between the West and Islam.
Rights-Based Social Policy Analysis: A Study of the PNM Mekaar Program NURMIATI, Dwi Rahayu; KHARISMA, Dinar Dana
Journal of Social Sciences and Cultural Study Vol. 2 No. 1 (2024): Journal of Social Sciences and Cultural Study (November - February 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v2i1.127

Abstract

The PNM Mekaar program is designed to address the poverty of underprivileged women through access to microfinance and business training. This study aims to analyze the design of the PNM Mekaar program using a rights-based social policy approach. This research uses a literature study method to identify concepts, theories, and empirical data related to women's economic empowerment. The results of the analysis show that the program is still needs-based without guaranteeing economic rights as part of human rights. A rights-based approach demands active participation, accountability, nondiscrimination, and equality in program design. The main findings reveal that although the program is effective in increasing women's income, it has not fully created sustainable structural change. Implementation based on rights principles can ensure that women are not only beneficiaries but also rights holders who can demand accountability. This study concludes the importance of reform policies to strengthen the inclusiveness and desirability aspects of the program in supporting social development goals and gender equality.
Disability and Digital Media: a Marxist Criticism of Commodification in Digital Media Capitalism MAKI, Ahmad
Journal of Social Sciences and Cultural Study Vol. 2 No. 2 (2025): Journal of Social Sciences and Cultural Study (March - June 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v2i1.128

Abstract

This study analyzes the commodification of disability in digital capitalism through Tokopedia, Alfamart, and Rexona campaigns on the YouTube platform. This study aims to identify how digital media presents disability issues in capitalist narratives, how the commodification of disability life in the context of digital media reflects the principles of capitalism, and what impacts this commodification has on public awareness and the structural struggles of people with disabilities. Using the Marxist commodification theory, this study shows that narratives of inspiration and inclusion are often used to attract public attention and associate brands with positive emotions. At the same time, structural needs such as accessibility and systemic equality are ignored. The results of this study reveal that although these campaigns raise public awareness of disability issues, their focus tends to be on individual achievements rather than systemic challenges. In addition, this commodification risks reducing people with disabilities to symbolic tools for the company's commercial purposes. This study concludes that although campaigns like these have the potential to change public perceptions, their contribution to structural empowerment is still limited. This study is significant in opening up further discussions about digital capitalism, social representation, and the importance of a more sustainable approach to empowering people with disabilities.
Representation of Madurese Ethnic Identity in The Film Laundry Show by Rizky Balki: A Semiotics Study SANTUSO, Santuso; SUKARNO, Sukarno; SETIAWAN, Ikwan
Journal of Social Sciences and Cultural Study Vol. 2 No. 2 (2025): Journal of Social Sciences and Cultural Study (March - June 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v2i1.138

Abstract

Film is a mass media capable of constructing stereotypes of a culture while shaping reality according to the producer’s intent. This study aims to describe the representation of Madurese ethnic identity in the film Laundry Show (LS) by Rizki Balki. This research is qualitative descriptive, with data consisting of dialogues, character appearances, and other codes portrayed through the character Joni. The data source is the film LS produced by PT Tripar Multivision Plus. Data collection was carried out using documentation techniques, while data analysis employed John Fiske's semiotics method, consisting of three levels of representation. The results indicate that the film LS creates a new, more positive perspective on the Madurese ethnicity. At the identity level, Joni is depicted with a distinctive language style, modern naming, contextual clothing, attractive appearance, and traits such as being humorous, multi-talented, intelligent, friendly, empathetic, religious, and having a strong work ethic. At the representation level, the use of camera techniques, lighting, and music supports this portrayal. Meanwhile, at the ideological level, Joni's identity reflects values of hard work, humanism, and religiosity as representations of the Madurese ethnicity. This study confirms that films can be an effective medium for shaping new perspectives on certain cultures.
The Role of Accounting in Encouraging Transparency and Sustainability in the Tourism Sector: A Systematic Literature Review KARMILA, Anak Agung Istri Anom; SARI, Gusti Ayu Putu Rista Puspita; PURNAMAWATI, Ni Komang; DEWI, Gusti Ayu Made Kusuma
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

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Abstract

The tourism sector is one of the key drivers of economic growth, especially in developing countries like Indonesia, where it contributes significantly to employment, investment, and regional development. In response to the growing need for transparency, accountability, and sustainability, accounting plays a crucial role in strengthening governance and optimizing financial management within the tourism industry. This study aims to explore the role of accounting in supporting tourism development through a Systematic Literature Review (SLR). A total of 20 national and international scientific articles published between 2019 and 2024 were reviewed to examine the relationship between accounting practices and tourism sector growth. The findings reveal that good accounting practices can enhance financial transparency, build investor and stakeholder trust, and support the sustainability of tourism business operations. Additionally, the digitalization of accounting systems has improved reporting efficiency and managerial decision-making. These results underline the importance for tourism industry players to integrate effective accounting systems to ensure sustainable and competitive business performance.
Analysis of the Impact of Plastic Pollution on Environmental Accounting and Implementation of Blue Economy in the Coastal Area of ​​Serangan Beach, Bali WEDANTARA, Ida Bagus Rai; DEWI, Kadek Ayu Kartika; CONSTANTIA, Putu Sri Devina; ARIAWAN, I Gede Dodik
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

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Abstract

This study analyzes the impact of plastic pollution on environmental accounting and the implementation of the blue economy in Serangan Beach, Bali. This descriptive qualitative study uses a literature review and semi-structured interviews with fishermen and MSMEs. The results show that plastic pollution in Serangan Beach has had a serious impact on the ecosystem, public health, and the local economy. Although the Bulan Cinta Laut (BCL) program has been launched, the implementation of environmental accounting is still not optimal. The implementation of the blue economy is also hampered by the imbalance in roles between local communities and industry players. This study concludes the need for cross-sector collaboration and a systematic recording system to overcome plastic pollution and support the implementation of a sustainable blue economy in Serangan Beach.
Understanding Accounting Students' Views on the Ethical Aspects of Creative Accounting ANITA, Ni Kadek Nanda; SWASTI, Ni Komang Dinda; DEWI, Ni Putu Arinda Sukma; LESTARI, Ni Made Dian Dwi
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

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Abstract

This study aims to understand accounting students' perspectives on ethical aspects of creative accounting practices through a literature review. The research method employs a descriptive qualitative approach with literature study from various scientific journals and academic publications. The research results reveal polarization of views among accounting students, where there are groups with negative perspectives who reject creative accounting practices and groups that are more tolerant towards such practices. This variation in perspectives is influenced by internal factors such as personal values, ethical understanding, and educational background, as well as external factors including social environment and industry pressure. Findings indicate that although students understand basic concepts of accounting ethics, their ability to identify ethical dilemmas in creative accounting practices remains limited. This ethics research emphasizes the urgency of strengthening education in accounting curricula to prepare future generations of accountants who can contribute positively to the credibility of the accounting profession.
Digital Financial Reporting: Analysis of the Quality of Cyber Security Visualization and Disclosure in Investor Relations of Government Banks ANDHIKA, I Putu Indra; JAYANTIKA, I Nyoman Satya Prawira; PUTRA, Anak Agung Bagus Surya Adi; PERKASA, Gede Anantavijaya Satria
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

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Abstract

This research analyzes the financial report visualization and corporate cybersecurity risk management of four leading Indonesian state-owned banks: Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN), and Bank Mandiri, during the period of 2022 to 2024. The research indicates that these four banks consistently demonstrate strong financial performance, characterized by solid growth in net profit, loans, and third-party funds. This growth is driven by aggressive digital transformation strategies and a focus on specific market segments, supported by maintained asset quality and a stable funding base. In terms of cybersecurity risk management, all banks show a strong commitment through the adoption of international frameworks (such as NIST and ISO 27001), the establishment of dedicated security units (CISO, CSIRT), and collaboration with the National Cyber and Crypto Agency (BSSN). Nevertheless, the level of transparency in public disclosure regarding cybersecurity policies and architecture details varies among the banks. Overall, these banks exhibit robust financial health and an increasingly mature cybersecurity posture, yet there are opportunities to enhance financial report visualization and cybersecurity disclosure transparency to strengthen investor confidence and operational resilience.
The Role of Sustainability Accounting in Supporting Sustainable Development Goals (SDGs): A Case Study of Manufacturing Companies in Indonesia WIRANTI, Tia; PUTRI, Trisna Arya; JUNIARI, Diah; PRATIWI, Nindya Ayu
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

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Abstract

Sustainability accounting has become an important element in supporting the achievement of Sustainable Development Goals (SDGs) in various sectors, including the manufacturing industry in Indonesia. This study aims to analyze how sustainable accounting practices, including environmental accounting and sustainability control systems, can contribute to the achievement of SDGs, especially in the context of manufacturing companies. This study uses a literature study approach that integrates various related literatures to explore the relationship between sustainable accounting and goals such as poverty alleviation, environmental protection, and improving community welfare. The results of the study indicate that the implementation of sustainable accounting, such as sustainability reporting and ERP-based accounting information systems, can improve transparency, accountability, and operational efficiency of companies, while supporting the achievement of SDGs. However, challenges such as lack of consistent regulations, high implementation costs, and limited human resources are still obstacles. This study suggests that manufacturing companies in Indonesia strengthen the integration of sustainable accounting with their business strategies to achieve a more significant impact on SDGs.

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