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Sitti Hardiyanti Arhas
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INDONESIA
Journal of Social Sciences and Economics
Published by ASHA Publishing
ISSN : -     EISSN : 30475007     DOI : https://doi.org/10.70188/vw1hry94
The Journal of Social Science and Economics (JOSSE), is a peer-reviewed scientific journal that publishes research findings, conceptual studies, and literature reviews in the multidisciplinary fields of social sciences and economics. This journal provides an academic platform for scholars, researchers, and practitioners to share ideas, theories, and empirical findings that contribute to understanding human life, society, and economic systems in a global context. Journal of Social Science and Economics (JOSSE) welcomes manuscripts covering, but not limited to Social Sciences, Economics and Develompment Studies, Interdisciplinary and Contemporary Issues, JOSSE encourages submissions that integrate multiple disciplines, explore the interaction between social and economic systems, and contribute to the advancement of human welfare and sustainable development.
Arjuna Subject : -
Articles 2 Documents
Search results for , issue "volume 3, issue 2, 2026" : 2 Documents clear
CSR Objectives and Investor Perceptions in the Islamic Capital Market: An Analysis of Panin Syariah Bank’s Stock Returns Nur Hidayah Rahim; Syarifuddin Rasyid; Abdul Latief Dollah
Journal of Social Science and Economics (JOSSE) Volume 3, Issue 2, 2026
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/cae04v87

Abstract

Companies in the financial sector are currently actively carrying out corporate social responsibility (CSR) activities in various fields, such as social, environmental, and religious. These regulations are regulated by the Otoritas Jasa Keuangan (OJK) as a form of responsibility for financial companies to contribute to sustainability. This study examines the impact of Maqashid al-Shariah-based CSR disclosures on stock returns by evaluating company size and leverage as important market signals. Using a quantitative explanatory approach, secondary data were extracted from the annual report and sustainability report of Panin Dubai Syariah Bank for the period 2020–2024. The Maqashid CSR Index was constructed through a content analysis of the five maqashid dimensions, with multiple linear regression applied for comprehensive hypothesis testing. The results show that the Maqashid CSR Index has a significant negative effect on stock returns, indicating that ethical disclosure has not been perceived by the market as a value-enhancing signal. Company size also shows a significant negative impact, while leverage shows a significant positive relationship with returns. These findings imply that the market responds more favourably to an aggressive capital structure than to long-term ethical commitment. This study emphasizes the need to integrate financial and ethical indicators while enhancing investor literacy regarding Maqashid-based CSR to ensure sustainability information effectively supports the ethical long-term investment decision-making process for all key stakeholders.
Nigeria-South Africa Agricultural Trade Relations and Its Implications for Domestic Agricultural Production in Nigeria Michael Ejike Meze; Ekene Ekemezie
Journal of Social Science and Economics (JOSSE) Volume 3, Issue 2, 2026
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/pmffjw27

Abstract

This study examines the impact of Nigeria’s importation of textile fabrics and agricultural raw materials from South Africa on the agricultural sector output of Nigeria. Utilizing secondary quarterly time-series data spanning twenty-eight years (1996 to 2023), the empirical model expresses agricultural sector output (AGRT) as a function of textile fabric imports (TEX), agricultural raw material imports (AGRM), the real exchange rate (RER), real GDP growth (GDPG), and an institutional quality index (IQX). The analytical framework relies on the Autoregressive Distributed Lag (ARDL) bounds testing technique to accommodate variables with a mixed order of integration and evaluate both short- and long-run cointegrating vectors. The empirical results from the ARDL F-Bounds test establish a strong long-run relationship among the variables (F-statistic = 21.33, exceeding the upper bound critical value at 5%). In the long run, both textile fabric imports (β=0.4622, p<0.01) and agricultural raw material imports (β=0.0874, p<0.05) exert positive and statistically significant impacts on Nigeria’s agricultural output, suggesting that these imports provide essential intermediate inputs and value-chain linkages that complement domestic production. Conversely, short-run estimates reveal that textile imports are statistically insignificant, while the error correction term confirms that 16.36% of short-run disequilibrium is corrected annually toward long-run equilibrium. Diagnostic tests confirm the absence of serial correlation and heteroscedasticity, while CUSUM plots validate parameter stability. Consequently, the null hypothesis is rejected. The study concludes that while imported raw materials currently drive long-run sectoral growth, policymakers must implement targeted domestic capacity-building strategies to reduce vulnerabilities to external trade dynamics.

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