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IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH)
Published by International Research & Development for Human Beings
ISSN : -     EISSN : 30322294     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) is a periodical scientific journal (three times a year) February, June & October. The main purpose of this journal is to disseminate scientific articles in the field of social sciences and humanities, which have a theoretical and implementation foundation. In this regard, articles published must be related to the social sciences and humanities. The editor accepts scientific articles that have not been published in any journals. FOCUS and Scope Public Admnistration International Relationss Commnication Psychology Law Sociology Linguistics Arts and Humanities Political sciences History Anthropology Geographic Culture Studies Education Relogious Studies
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 67 Documents
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Determinants of Accounting Students' Perception Toward Online Lending and FinTech Applications Robertus Cio; Agnes Quartina Pudjiastuti; Suhendri, Hendrik
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to identify the factors that influence accounting students' perceptions of online loans and financial technology. A quantitative approach was employed, with the sample selected using the Stratified Random Sampling method, resulting in a total of 100 respondents. Data were collected through questionnaires, and the data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The findings reveal that variables such as age, gender, number of loan applications, academic cohort, social environment, specific knowledge about online loans, financial literacy, and digital literacy have a significant and positive influence on accounting students’ perceptions of online loans at UNITRI Malang. These factors were also found to significantly and positively affect their perceptions of financial technology.
The Influence of Work Environment, Performance Appraisal, and Work Discipline on Employee Work Productivity in Tlogomas Village, Malang City Setyaningrum, Fitria; Hidayat , Imam
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

Organizational development in Indonesia is approaching a modern organization, where one element is connected to another. This study aims to determine the influence of the environment, performance appraisal, work discipline, work performance on employee work productivity, at the Tlogomas Village Office, Malang City. The research method uses multiple linear regression analysis with a saturated sampling technique of 32 employees at the Tlogomas Village Office, Malang City. The results of the study indicate that the work environment, performance appraisal and work discipline simultaneously (together) have a positive and significant effect on employee work productivity at the Tlogomas Village Office, Malang City.
Analysis of Raw Material Inventory Control for Smoothness of The Production Process Using MRP (Material Requirement Planning) Method at The Tofu Factory of Guyub Rukun in Malang City Danda; Anung Prasetyo Nugroho; Yuni Setyawati
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This research was conducted with the aim of finding out whether the analysis of raw material inventory control carried out by the Guyub Rukun tofu Factory was effective in the production process in Lowokwaru District Malang City, to find out how the raw material inventory control process works for the production process, The research design in this study is to use a quantitative approach method. This research using quantitative methods is research that aims to describe and understand the phenomena experienced by research subjects, for example regarding the analysis of raw material inventory control for the smooth running of the production process using the MRP method. In this study, the collected data was then processed using quantitative descriptive analysis. In general, quantitative data analysis involves three steps: observation, interviews, and documentation. This research was conducted at the Guyub Rukun Tofu Factory in Lowokwaru District, Malang City in June 2025. The results of this study are the raw material inventory control system implemented by the Guyub Rukun Tofu Factory in Malang City, the Guyub Rukun Tofu Factory implements a routine inventory control system and is based on daily operational experience, where every day the main raw material is purchased, namely soybeans, as much as 200 kg according to the daily production capacity. The application of the material requirement planning (MRP) method in planning raw material requirements at the Guyub Rukun tofu factory based on EOQ calculations, with an ordering cost of IDR 40,000 per order and a storage cost of IDR 717,000 per kg per year, obtained an optimal order size of around 818 kg per order. Thus, the effectiveness of the material requirements planning (MPR) method compared to the inventory control policies currently implemented by the Guyub Rukun Tofu factory.
Tourism Development of Sakura Village in Sidomulyo Village through Community Based Tourism Approach Abigail Farhan Damiri; Ach. Apriyanto Romadhon
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to determine how the application of the concept of Community Based Tourism in the process of developing sakura village tourism. Second, this research aims to determine the impact of the development of cherry blossom village tourism based on Community Based Tourism. The background of this research is the development of sakura village tourism which departs from the response to the program from the Batu City Tourism Office so that the RT 05 RW 11 community initiates to build new alternative tourism. The research method used is a qualitative method with a descriptive approach. The data collection technique used is the field observation method, interviews with the management of the sakura village and Sidomulyo Village government officials, and documentation to obtain concrete evidence in the form of photos and documents. The results of the research are the process of developing community-based tourism or Community Based Tourism (CBT). The application of the CBT concept in the development of sakura village tourism can be seen through community participation from development to the establishment of tourism organizations, funding sources that come from community self-help, community empowerment in tourism development. As well as the impact of CBT-based sakura village tourism development, namely increasing community enthusiasm through various activities, creating a clean and sustainable environment, opening productive economic opportunities for the community and as a new cultural learning phenomenon for the surrounding community.
Hegemony in Digital News: A CDA Approach to Power Relations in Indonesian Social Media Parthama, I Gusti Ngurah; Qomariana, Yana
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study investigates language that constructs and legitimizes power relations in news discourse published on social media platforms during the covid-19 pandemic. Drawing on Fairclough’s (1995) critical discourse analysis framework, the research aims to reveal the ideological mechanisms embedded in linguistic choices used by state actors in shaping public perception. The study employs a qualitative method with data collected through documentation of news texts posted on Facebook. The news test was particularly concerning to government responses on the pandemic. The analysis involves textual examination, intertextuality mapping, and social semiotic interpretation. The findings reveal that government-affiliated discourse employs declarative structures, institutional deixis, and culturally embedded phrases such as gotong royong. It is to promote national unity, responsibility, and trust in leadership. The texts construct an authoritative narrative that normalizes state intervention and discourages dissent through moral appeals and symbolic alignment with cultural norms. Linguistic features are strategically used to legitimize top-down communication and to frame the state as both protector and moral guide. The study concludes that language in social media news discourse serves as an instrument of symbolic power that maintains ideological hegemony under the appearance of crisis communication and collective solidarity.
Implementation of Tax Planning to Optimize Income Tax Deductions (PPh Article 21) for Employees of PT Magnum Attack Malang City Teresiani Jeni Hoang; Hendrik Suhendri; Sri Indah
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to determine the implementation of tax planning to optimize income tax (PPh) Article 21 for employees of PT. Magnum Attack. The research location is where the researcher conducts direct research, observing actual events that occur from the object being studied in order to obtain accurate data. This research was conducted at PT Magnum Attack. The type of research used in this study was a descriptive quantitative approach by describing or depicting the actual state of the research object to identify and analyze the problems faced by the research object and then compare them with existing standards. The data sources used to support this research are primary and secondary data. The data collection methods used by the researcher are observation, interviews, and documentation. The research method used by the researcher in this study is data collected through report studies and literature studies used as guidelines in conducting quantitative analysis. Based on the results of the study, it shows that the alternative to Article 21 income tax deduction that provides the greatest benefit to PT Magnum Attack is the gross-up method. This method excludes employee food and phone allowances from the take-home pay calculation and instead provides catering and vouchers. These costs can be deducted from the company's profit and loss and can be recognized fiscally as a deduction from the income tax payable.
Strengthening the Understanding of Religious Moderation among Students at Pondok Pesantren Daarul Falahiyyah, Cisoka District, Tangerang Regency Ahmad Khunaepi; Dul Jalil
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This research activity aims to strengthen the understanding of religious moderation among students at the Daarul Falahiyyah Islamic Boarding School in Cisoka District, Tangerang Regency. Religious moderation is crucial in the context of Indonesia's diverse religious life, so that the values of tolerance, justice, and balance can be maintained and practiced. Islamic boarding schools, as traditional religious educational institutions, have a strategic role in instilling these values in students. This activity was carried out in the form of a seminar and interactive discussion involving 60 students as active participants. The seminar was held in August 2025 and focused on strengthening the concepts of religious moderation, such as tawassuth (middle-mannerism), tasamuh (tolerance), i'tidal (justice), and shura (deliberation). The implementation method prioritized a participatory approach so that students could engage in dialogue and think critically about the socio-religious realities they face. The results of the activity showed an increase in students' understanding of the importance of being moderate in religious and social life. This community service is expected to make a tangible contribution to developing an inclusive, tolerant, and patriotic young generation of Muslims. By actively involving Islamic boarding schools (pesantren), this activity also serves as an initial step toward mainstreaming religious moderation in grassroots Islamic educational institutions.
Educating Students on the Implementation of the Juvenile Criminal Justice System Law (UU SPPA): Legal Protection and Guidance for Children in Conflict with the Law at SMA Al Islah, Kampung Kebon Cau, Mekar Kondang Village, Sukadiri, Tangerang Regency Endang Sudarman; Muhamad Qustulani
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The Juvenile Criminal Justice System Law (UU SPPA) provides legal protection and regulates the development mechanisms for children in conflict with the law. Tangerang Regency, as an area with a large student population, requires efforts to improve legal understanding among the younger generation to foster legal awareness from an early age. This community service activity was conducted in the form of a seminar at a high school in Tangerang Regency, involving 35 students as active seminar participants and 65 other students as interview respondents to obtain a general understanding of the Juvenile Criminal Justice System Law. The seminar material included an introduction to the concept of the Juvenile Criminal Justice System Law, the principles of child protection in the legal process, diversion mechanisms, and the roles of schools, law enforcement, and the community in developing the development of children in conflict with the law. The methods used included presentations, case studies, group discussions, and interactive question-and-answer sessions. The results showed a significant increase in understanding among seminar participants, with an average post-seminar score of 37% higher than before the seminar. Meanwhile, interviews with 65 non-participating students indicated an increase in general awareness of children's rights and obligations, although in-depth understanding remained limited. This activity sparked a commitment from students to disseminate legal knowledge to their peers through student council (OSIS) and extracurricular activities. This article recommends implementing ongoing seminars in other schools in Tangerang Regency, establishing student groups for legal awareness, and integrating children's legal education into school development programs.
Educators in Improving Generation Z’s Understanding of Islamic Family Law and Strengthening Institutional Legality and Governance Towards Independence and Compliance with the Law: A Seminar Study at MI Nurul Falah Cisauk and Ponpes Sirojul Adhfal Cisoka Hendri Supriyanto; Miftahul Hadi
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study examines the role of educators in improving Generation Z's understanding of Islamic family law and strengthening the legality and governance of educational institutions towards independence and legal compliance in Tangerang Regency. This activity was conducted through two seminars held at the MI Nurul Falah Cisauk Foundation with 23 teachers and principals as participants, and at the Sirojul Adhfal Cisoka Islamic Boarding School with 93 students. The research method used was descriptive qualitative with in-depth data analysis. The results indicate that educators have a strategic role as agents of change in delivering Islamic family law material effectively, with an approach that suits the characteristics of Generation Z. In addition, the legality and good institutional governance are important foundations in supporting the sustainability and quality of education. This study recommends strengthening the capacity of educators and institutional governance as a crucial step in shaping a Generation Z who is legally aware and adheres to the values of Islamic family law.
Legal Education and State Regulations for Islamic Boarding Schools: Strengthening Legal Literacy at Pondok Pesantren Al Irsyad Bani Thoha, Panongan, Tangerang Regency Holiludin; Ahmad Bahrul Hikam
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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This research aims to improve the understanding of Islamic boarding school administrators and students in Tangerang Regency, particularly at the Al Irsyad Bani Thoha Islamic Boarding School in Panongan District, regarding legal education and state regulations governing the existence and governance of Islamic boarding schools in Indonesia. This activity was motivated by the discovery that some Islamic boarding school administrators do not have a comprehensive understanding of applicable legal provisions, resulting in weak formal recognition, limited access to assistance, and less than optimal implementation of child protection within the Islamic boarding school environment. The main legal basis discussed includes Law Number 18 of 2019 concerning Islamic Boarding Schools, Regulation of the Minister of Religious Affairs Number 31 of 2020 concerning Islamic Boarding School Education, and other supporting regulations. The implementation method uses an Asset-Based Community Development (ABCD) approach through socialization, group discussions, and simulations of Islamic boarding school registration administration. Participants in the activity consisted of Islamic boarding school leaders, ustadz, and student representatives. The material covered regulatory mapping, legalization procedures, accreditation mechanisms by the Majelis Masyayikh, and the implementation of child-friendly parenting in accordance with the provisions of the Ministry of Religious Affairs. The results of the activity demonstrated a significant increase in participants' understanding of legal and regulatory aspects, with 85% able to re-explain registration procedures, accreditation, and child protection obligations. Several participants expressed their commitment to immediately follow up on the institution's legalization process. This activity is expected to serve as a model for strengthening legal literacy for other Islamic boarding schools in Tangerang Regency.

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