cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
DEDDY IBRAHIM RAUF
Contact Email
deddyibrahim09@gmail.com
Phone
+6285299931836
Journal Mail Official
deddyibrahim09@gmail.com
Editorial Address
Perumahan Nusa Harapan Permai B15 No.2
Location
Unknown,
Unknown
INDONESIA
IJHABS
Published by Malaqbi Publisher
ISSN : 29885450     EISSN : -     DOI : 10.59971/ijhabs
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science
International Journal of Humanity Advance, Business & Sciences (IJHABS) is published fourth a year in July, Oktober, january, and April. International Journal of Humanity Advance, Business & Sciences publish papers in the field of management science that give a contribution to the development of management science, and management practices, we accept mainly research-based articles related to management science. The scopes of the topics include Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Change Management, Management Information Systems, Management Education, Management of Sharia, Tourism Management, Entrepreneurship, Sociology, Political Science, History, Law in Society and related disciplines.
Arjuna Subject : Umum - Umum
Articles 10 Documents
 1 
Search results for , issue "Vol 3 No 1.1 (2025): Special Issue" : 10 Documents clear
Economic Growth And Human Development In Indonesia Burhanudin, Burhanudin; Susilastuti, Darwati; Sugiyanto, Sugiyanto
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.622

Abstract

The need for a good understanding of economic growth and human capital as a measure of human development is an important concern in national development. Both sectors play an important role in formulating economic development policies and human development as a whole, as evidenced by Indonesia. Therefore, this article empirically analyzes the contribution of economic growth to the human development index in Indonesia. Linear regression analysis of panel data through the Redundant Fixed Effect Model Test approach and the Hausman Test is used to test the extent to which the panel data estimation model can explain the effect of economic growth on human development in Indonesia. These two approaches produce a Fixed Effect Model that shows that the effect of economic growth contributes strongly to human development in Indonesia. Economic growth has a positive and significant impact on the Human Development Index. During the testing period, economic growth showed an increase and a positive direction towards human development, even though the economy was in a state of the COVID-19 pandemic. The Indonesian economy continues to grow strongly in the face of various conditions, including the Covid-19 pandemic, as well as human development continues to show an increase, as evidenced by the human development index, which continues to increase.
Tourism Sector's Contribution To Absorbing Labor In Indonesia Syahiddin, Muhamad; Sumaryoto, Sumaryoto; Yolanda, Yolanda
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.623

Abstract

The tourism sector plays a significant role in the Indonesian economy, both in terms of added value, foreign exchange earnings, and as a job creator. The panel data linear regression method is used to determine the effect of the tourism sector on labor absorption using panel data for 10 years of time series data and 41 cross-sectional data from districts/cities in three provinces in Indonesia. This quantitative research method using secondary data shows that cultural, ethnic, and linguistic diversity is a great potential in tourism development, while the creative economy sector has the potential to be a locomotive for increasing labor absorption. However, on the other hand, tourism is also one of the sectors most vulnerable to the COVID-19 pandemic.
Integrating Video Barcode Technology In Multimedia Spreadsheet Textbooks: A Modern Approach To Teaching Corporate Financial Statements Saputra, Irwan Adimas Ganda; Pratiwi, Vivi; Andriansyah, Eka Hendi; Rohayati, Suci; Triani, Ni Nyoman Alit; Kurnia, Amanda Dwi; Saputro, Aldi; Nilasari, Aprillia
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.624

Abstract

In education, digital transformation is accompanied by the need for new teaching media innovations to address the challenges of inadequate technical skills among accounting education students, particularly regarding the use of spreadsheets for financial statement preparation. This study aims to develop class multimedia textbooks in the form of spreadsheets integrated with QR Code videos and test their validity, practicality, and effectiveness in enhancing student understanding and skills. This utilizes a Research and Development (R&D) approach with the ADDIE model, which consists of analysis, design, development, implementation, and evaluation. The product was developed with text and visualization, supplemented by video tutorials accessed through QR Codes to enrich the learning experience. The textbooks were determined to have a very high level of purported validity through expert validation. Significant classroom implementation showed strong positive effects on student learning outcomes alongside positive perceptions toward ease of use and effectiveness. This research enriches the literature on the development of technological learning media in accounting education and demonstrates innovation in integrating print and digital media. Furthermore, this innovation supports the achievement of Sustainable Development Goal (SDG) 4, which aims for high-quality, inclusive, and adaptable education in the context of the 4th Industrial Revolution (IR 4.0).
PGRI DKI Jakarta's Struggle For The Welfare Of Honorary Teachers In Jakarta At The Elementary Education Level (2005-2018) Nurbaity, Nurbaity; Handayani , Yeni; Noviyanti, Rani
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.630

Abstract

Teachers (educators) deliver information, knowledge and learning materials. Teachers are the key to success in achieving educational goals. The role of teachers is vital because they have the task of achieving goals from academic institutions, curriculum, and even from their students. No exception is the honorary teacher who, in this study, will be discussed at the Elementary Education level, including the Elementary School Level. PGRI is an organisation that accommodates the interests of teachers whose birth date, November 24, 1945, has been used as Teachers' Day in Indonesia. One of the roles of PGRI as a professional organisation is to have a central role in improving teacher competence and carrying out the primary responsibility in transforming students' science, technology, and arts. Based on its established vision and mission, PGRI always fights for the fundamental rights of teachers (educators), including professional allowances received by educators and the welfare provided. The writing of this article uses a historical method that includes four steps of activity, including heuristic and the step of collecting sources, some of which are obtained from the Kompas newspaper, PGRI organisation books, and interviews. The second stage is criticism, consisting of internal and external criticism. The third stage is interpretation, and the last is writing history or historiography. The findings of this study are that there are still honorary teachers at the Elementary Education Unit Level. PGRI, even until now, continues to fight to defend the interests of educators related to professionalism, protection of human rights, and the welfare of educators, especially honorary teachers. PGRI continues to advance in facing challenges, even though this organisation often faces trials. The struggle carried out by PGRI is through parliamentary channels (discussions and hearings) until the agreement on the formation of the 2005 Teachers and Lecturers Law, as well as the media and demonstration movements.
The Philosophy Of The Value Of Harmony Of Pela Gandong Maluku Culture In The Perspective Of Contextual Theology Tanamal, Nini Adelina
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.631

Abstract

Religious and cultural tensions are not barriers but can facilitate religious people's expression of their faith. The theological context seeks to understand the Christian faith as a theological imperative. The Pela-Gandong tradition is an important element in Maluku culture that maintains kinship between Christian and Muslim communities. This tradition resolves conflicts, which contain the moral values of togetherness, unity, respect, equality, and peace. Misunderstanding leads to tension and conflict, especially between Christians and Muslims. After the conflict in Maluku in 1999-2002, the community realised the importance of revitalising the pela-gandong to maintain harmonious relations. The qualitative-inductive description methodology describes cultural and religious patterns in the contextual theology of fraternity in Maluku. Religious conflicts show that ignoring kinship in the Pela-Gandong tradition can cause religious divisions. Maintaining pangolins is the responsibility of all parties, including religious institutions in Maluku.
Determinants of Foreign Direct Investment (FDI) in Java Island: Strategic Implications for Regional Development Wibowo, Arief Nugroho; Subiyantoro, Heru; Sugiyanto; Pujiastuti
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.641

Abstract

This study aims to analyze the influence of infrastructure, labor costs, market size, and governance on Foreign Direct Investment (FDI) in Indonesia during the 2016–2017 period. Using a quantitative approach and annual secondary data, multiple linear regression analysis was conducted through SPSS 26. The findings indicate that while infrastructure and governance demonstrated relatively stable conditions, labor costs significantly fluctuated and appeared to have a potential inverse relationship with FDI inflows. However, the statistical significance during this period was limited due to the small data sample, suggesting the need for further longitudinal data to draw firmer conclusions. The analysis provides an early insight into how these structural factors might shape FDI performance in the post-global financial recovery phase.
The Influence of Islamic Financial Literacy, Halal Lifestyle, and Religiosity on the Intention to Use Sharia Banking Services Mukhid
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.646

Abstract

This study explores the influence of Islamic financial literacy, halal lifestyle, and religiosity on the intention to use Sharia banking services among Muslim consumers in Indonesia. As Sharia banking becomes an essential pillar of the Islamic financial system, understanding the behavioral drivers behind its adoption is crucial. The research employed a quantitative approach, surveying 250 respondents using a structured questionnaire. Data were analyzed using SPSS with multiple linear regression analysis. The results revealed that all three independent variables—Islamic financial literacy, halal lifestyle, and religiosity—had a significant and positive impact on the intention to use Sharia banking services. Religiosity emerged as the most dominant factor, underscoring the significant role of spiritual values in shaping financial decision-making. These findings underscore the importance of increasing Islamic financial awareness, promoting a halal-oriented lifestyle, and incorporating religious dimensions into marketing and educational strategies. The study provides both theoretical contributions and practical implications for enhancing the growth and adoption of Sharia-compliant banking in Indonesia.
Analysis of the Application of Income Tax Article 21 Calculation with an Average Effective Rate based on Government Regulation Number 58 of 2023 at PT XYZ Dariansyah, Deddy; Rozali, Muhammad
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.661

Abstract

This study aims to analyze the application of Income Tax Article 21 (PPh Article 21) calculation using the Average Effective Rate (TER) as regulated under Government Regulation Number 58 of 2023, implemented within the corporate environment of PT XYZ. The research uses a quantitative approach with descriptive analysis techniques. Data were collected through literature studies and documentation related to recent tax policies, as well as internal company data concerning the calculation of Article 21 Income Tax. The focus of this research lies in the transition from a progressive tax system to a more simplified, transparent, and practical average effective rate method. The results show that the implementation of the average effective rate simplifies the tax administration process at the company level. Moreover, this approach reduces the potential for errors in calculating and reporting employee income tax, both for permanent and non-permanent employees. The study also found that the implementation of Government Regulation Number 58 of 2023 impacts corporate financial planning, particularly in terms of budgeting for salaries and allowances. This research contributes to practical insights regarding the direct implementation of new tax regulations in the business sector and their implications for compliance and tax efficiency.
Development of Augmented Reality Based Simulation Media For Computer And Network Engineering Competency in Vocational High Schools Riska, Muhammad; Syahrul; Mappalotteng, Abdul Muis
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.336

Abstract

This study aimed to develop and evaluate Augmented Reality (AR)-based simulation media to enhance the Computer and Network Engineering (TKJ) competency in Vocational High Schools (SMK). Employing a Research and Development (R&D) approach, the product was designed as an Android application that integrates interactive 3D models of networking devices, marker-based visualization, and guided configuration tutorials. The development process included needs analysis, design, systematic development, implementation, evaluation, and revision stages. Participants were TKJ teachers and Grade XI students from three SMKs in South Sulawesi, Indonesia. Data were collected through interviews, questionnaires, expert validation, and pre-test/post-test assessments. The results showed a validity score of 98.14% (very valid), practicality score of 97.09% (very practical), and effectiveness with an N-Gain of 0.97 (high). User responses recorded 85.88% positive feedback, indicating high engagement and perceived usefulness. The findings demonstrate that AR simulation media can effectively bridge the gap between theoretical instruction and practical skill development, especially in schools with limited physical resources. Its portability, ease of use, and alignment with vocational learning principles make it a promising solution for improving instructional quality and supporting the revitalization of vocational education.
Demand Supply Interaction and Price Formation: An Analysis of Contemporary Market Equilibrium Pratiwi Musa, Kartika Septiary
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.783

Abstract

This study aims to understand how the relationship between demand, supply, and market equilibrium is formed in a traditional market environment. The study used a descriptive qualitative method, conducting direct observations and interviews with traders and buyers at Makassar City's Central Market. The primary focus of this study was to analyze how market participants adapt to changing prices and economic conditions through social interactions and everyday experiences. The results indicate that price equilibrium in traditional markets is formed naturally through adjustments between the quantity of demand and supply of goods. When demand increases, prices rise; conversely, when supply increases, prices decrease. Other factors such as seasonality, purchasing power, and trust among market participants also influence price equilibrium. The conclusion of this study is that market mechanisms are influenced not only by economic figures but also by social behavior, intuition, and human experience in trading activities.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 3 No 3 (2026): On Progress Vol 3 No 1.1 (2025): Special Issue Vol 3 No 2 (2025): October Vol 3 No 1 (2025): July Vol 2 No 4 (2025): April Vol 2 No 3 (2025): January Vol 2 No 2 (2024): October Vol 2 No 1 (2024): July Vol 1 No 4 (2024): April Vol 1 No 3 (2024): January Vol 1 No 2 (2023): Oktober Vol 1 No 1 (2023): July More Issue