Indonesian Journal of Humanities and Social Sciences
Indonesian Journal of Humanities and Social Sciences The Indonesian Journal of Humanities and Social Sciences is open access and peer-reviewed journal. The journal is a peer-reviewed, international, and interdisciplinary journal publishing research articles and significant contributions to social sciences, humanities, and educational sciences. This includes Arts and Humanities (Multidisciplinary), Social Sciences (Multidisciplinary), Philosophy in general, Religious, philosophy of religion, Arabic studies, History, Cultural Studies, Sociology, Political, Law, Education, Geography (Multidisciplinary), Fine Arts (Multidisciplinary), Communication and media, English as a Foreign Language (TESOL, EFL, ESP), Linguistics and Language, Literature, Psychology, Urban Studies, Planning and Development, Sport sciences (Multidisciplinary), Management, Administration, Information systems, Accounting, Economics, Finance, Business, strategies, Hospitality, Tourism and so on. Published four times a year, namely March, June, September, and December.
Articles
342 Documents
<![CDATA[The Role of Green Target Cost Technique in Improving Sustainable Performance of Economic Units ]]>
<![CDATA[Mahdi Hameed, Ali]]>
<![CDATA[ JOM Vol 5 No 1 (2024): Indonesian Journal of Humanities and Social Sciences, March 2024 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v5i1.4476
<![CDATA[This study aims to determine the effect of using green target cost methodon improving sustainable performance in economic units. To achieveobjective of the study, the researcher presents the green target costmethod as one of the strategic management accounting methods, and itsimpact on green cost leadership, and its ability to achieve sustainablecompetitive advantage, and reduce costs of internal and externalenvironmental failure. In the applied side, the researcher relied on thedata of Al Douh Cement Plant in Iraq to determine the relationshipbetween green target cost and its relationship to improving sustainableperformance. Study concluded that the application of green target costmethod is not limited to a specific stage of production, but rather requiresintegration with organization's vision, objectives and all its employees. It isassociated with preserving the environment and reducing energy andproducing green products.]]>
<![CDATA[The Reality of The Iraqi Economy and Foreign Direct Investment ]]>
<![CDATA[Kerah Kazar, Fadhel]]>
<![CDATA[ JOM Vol 4 No 3 (2023): Indonesian Journal of Humanities and Social Sciences, November, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i3.4483
<![CDATA[One of the most important sources of financing in foreign investments isthat it has a significant role as one of the components of economic growthand works to increase productivity in the economy, improve theemployment rate, and provide new job opportunities and advancedscientific knowledge. In Iraq, public and private direct investmentswitnessed a significant decline due to economic, political and securityfactors, which negatively affected economic life. The research includedthe introduction, the research problem and its importance, and the firsttopic, which dealt with the concept of investment and its types. Thesecond topic dealt with the reality of the Iraqi economy, while the thirdtopic explained the extent of the Iraqi economy’s need for foreign directinvestment.]]>
<![CDATA[Estimating Autocorrelation In Slowed Time Lags Using Autoregressive Models ]]>
<![CDATA[Ahmed Al Nuaimi, Waleed]]>
<![CDATA[ JOM Vol 5 No 1 (2024): Indonesian Journal of Humanities and Social Sciences, March 2024 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v5i1.4498
<![CDATA[Autoregressive models, also known as AR models, are statistical modelsthat make predictions about future values of a time series by analyzing itspast values. These models employ a linear combination of previousobservations of the series as predictors, with the coefficients determinedthrough data fitting. One key aspect of autoregressive models is theirability to consider the temporal relationships among observations. Thisallows them to detect patterns and trends in the data that might gounnoticed by simpler models. In the realm of finance, autoregressivemodels find practical applications in modeling and forecasting stockprices, exchange rates, and other financial time series. By fitting anautoregressive model to a historical time series of prices or returns,analysts can estimate the probable future behavior of the series andleverage this insight for making investment decisions. In my study, I usedAutoregressive models to develop a structural model using advancedstatistical analysis techniques (confirmatory factor analysis) and tohighlight the role and importance of the mediating variable (inflation rate)in determining economic growth rate, exchange rate, and unemploymentrate in Iraq. There are statistically significant differences between theeffect of the exchange rate on growth and its impact on the official growthof the Iraqi dinar. The effect of the exchange rate on growth and marketgrowth depends mainly on the level of demand in the local market and theavailability of currency through sale to the Central Bank of Iraq. Thesespreads have increased, especially with regard to the selling price. Inaddition to that, there is no specific indicator of the exchange rate of theIraqi dinar against foreign currencies, due to the lack of a market for theforeign market 1 . In summary, autoregressive models are a powerful toolfor estimating slowed time lags and predicting the future behavior of timeseries data]]>
<![CDATA[Praktik dan Implikasi Perkawinan Bawah Tangan Terhadap Tujuan Keluarga Perspektif Maqasid Al-Usrah ]]>
<![CDATA[Fatkul Chodir]]>;
<![CDATA[Aspandi Aspandi]]>
<![CDATA[ Indonesian Journal of Humanities and Social Sciences Vol. 4 No. 3 (2023): Indonesian Journal of Humanities and Social Sciences, November, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i3.4507
<![CDATA[The escalating prevalence of unregistered marriages in Indonesia has prompted this research, highlighting its ramifications across diverse facets of family objectives. This study seeks to dissect the repercussions of unregistered marriages on family goals, employing the theoretical lens of Maqasid al-Usrah by Jamaluddin 'Athiyah. Employing a normative juridical approach, the research scrutinizes Indonesian marriage law and jurisprudential literature as primary legal sources. The literature study method is utilized, with primary data derived from jurisprudence books and Islamic law documents pertinent to the research theme, while secondary data encompasses research findings, journals, and related documents. The findings underscore that unregistered marriages pose formidable challenges to legal certainty guarantees concerning various dimensions of family goals, encapsulating seven key aspects. The study's implications stress the imperative of reinforcing regulations mandating marriage registration as a means to protect and ensure the realization of family goals. This research contributes valuable insights to the ongoing discourse on the legal and societal consequences of unregistered marriages, paving the way for informed policy recommendations and potential amendments to existing legal frameworks.]]>
<![CDATA[Levels of Cognitive Depth and Their Relationship to Environmental Advocacy Skills Among Biology Teachers for the Preparatory Stage ]]>
<![CDATA[Abbas Karim, Ahmed]]>
<![CDATA[ JOM Vol 4 No 3 (2023): Indonesian Journal of Humanities and Social Sciences, November, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i3.4512
<![CDATA[The aim of this research is to develop a comprehensive scale for assessing the cognitive depth levels of middle school biology teachers and to construct a corresponding scale for evaluating environmental advocacy skills among teachers in the preparatory stage. The study also seeks to ascertain the cognitive depth levels of preparatory stage biology teachers and explore potential differences in these levels based on gender (male or female). Additionally, the research aims to assess the extent of environmental advocacy skills among preparatory stage biology teachers and examine any disparities in these skills based on gender. The research focuses on the relationship between the depth of knowledge levels and environmental advocacy skills among preparatory stage biology teachers. The study was conducted among biology teachers in preparatory schools under the Directorate of Education of Al-Qadisiyah for the academic year 2022-2023. The research sample comprised 150 teachers randomly selected from various schools. Two well-validated tools were utilized: the first being a measure of cognitive depth levels, and the second, a scale to assess environmental advocacy skills among preparatory stage biology teachers. The tools were applied during the second semester of the academic year 2022-2023 in preparatory schools situated in the center of Al-Qadisiyah Governorate. The obtained data underwent rigorous statistical analysis using Microsoft Excel and the Statistical Package for the Social Sciences (SPSS). The research outcomes include the successful development of a scale for measuring cognitive depth levels and another for assessing environmental advocacy skills among middle school biology teachers. The findings reveal that preparatory stage biology teachers exhibit a commendable level of cognitive depth and a high proficiency in environmental advocacy skills. Furthermore, a direct correlation was identified between cognitive depth levels and environmental advocacy skills.]]>
<![CDATA[The Auditor's Role in Detecting Fundamental Faults in Economic Corporates to Reduce Investment Risks: A Survey at Nineveh Investment Commission ]]>
<![CDATA[Abdul Majeed Al-Hayali, Ali Salim]]>;
<![CDATA[Ismail Al-Ghazali, Mohammed Hazim]]>
<![CDATA[ JOM Vol 4 No 3 (2023): Indonesian Journal of Humanities and Social Sciences, November, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i3.4526
<![CDATA[The auditor's interventions play a crucial role in advancing economic reforms and mitigating losses associated with conventional practices in economic corporates. With a vested interest in economic reform elements, auditors contribute to the formulation of comprehensive economic plans, fostering justice in wealth distribution and revenue allocation, thereby addressing unemployment issues. Economic reforms also prove instrumental in minimizing diverse investment-related losses. Heightened attention is given to confronting economic risks, influencing investment decisions in the face of challenging economic and administrative issues. These reforms yield valuable data for investment decision-makers, enabling the identification of strengths and pressures crucial for fostering effective interaction within the economic system. Such interactions, in turn, reduce various risks, including those associated with investments. Consequently, projects can optimize the efficiency of production factors, minimize stagnation and waste in production processes, and enhance production capacity to meet market demands.]]>
<![CDATA[Implement differentiation strategy By Using Sustainable Costs Management Techniques (Applied study) ]]>
<![CDATA[Hadi Mahdi, Zainab]]>
<![CDATA[ JOM Vol 5 No 1 (2024): Indonesian Journal of Humanities and Social Sciences, March 2024 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v5i1.4529
<![CDATA[Research aims to study one of the costly administrative technologies,which is a sustainable costs management techniques and highlighting itsrole in reducing costs and shortening the life cycle of the product andmeeting the requirements of customers and focusing on theenvironmental dimension and indicating its impact on the implementationof one of the competitive strategies, which is the strategy of differentiation.The research is classified as a study Applied in the Diwaniyah tires factoryaffiliated to the General Company for Rubber Industries, and the researchreached a set of conclusions, the most important of which are: thenecessity of applying the sustainable synchronous engineering in theresearch sample factory because of the benefits of this technology inachieving savings in the time, cost and quality, which in turn is in line withthe distinction strategy as well as the necessity of following this Thestrategy to obtain a greater market share and thus achieve higher profits,which contributes to the recovery of the national economy.]]>
<![CDATA[Reinterpretasi Ketetapan Hukum Asuransi Perspektif Hukum Islam ]]>
<![CDATA[Jamaluddin, Jamaluddin]]>;
<![CDATA[Zahid, Reza Ahmad]]>
<![CDATA[ JOM Vol 4 No 2 (2023): Indonesian Journal of Humanities and Social Sciences, July, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i2.4547
<![CDATA[This article explores the legal aspects of the insurance industry with a focus on the perspective of Islamic law. In exploring this topic, the author identifies key concepts in Islamic law that are relevant to aspects of insurance law, such as the principles of sharia, fairness, and justice in risk sharing. The study includes an examination of the Islamic legal doctrines underlying conventional insurance regulations. The author also compares the principles of conventional insurance law and the principles of sharia, looking for common ground and discrepancies between the two. Through critical analysis of the views of Islamic scholars and Islamic legal literature, this article aims to provide a reinterpretation of insurance legal provisions, seeking alternatives that can accommodate the principles of Islamic law without compromising the sustainability and viability of the insurance industry. The findings of this research are expected to contribute to further understanding of how legal provisions in insurance can be harmonized with the principles of Islamic law. As a result, this article not only creates room for further discussion in the legal literature, but can also provide a foundation for further improvement or development regarding insurance regulation that integrates Islamic values.]]>
<![CDATA[Discretionary Process Ruislag Waqf In The Settlement Of Waqf Land Cases In The Sidoarjo Mud Disaster Area ]]>
<![CDATA[Ahmad Fathoni]]>;
<![CDATA[Tri Marfianto]]>
<![CDATA[ Indonesian Journal of Humanities and Social Sciences Vol. 4 No. 3 (2023): Indonesian Journal of Humanities and Social Sciences, November, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i3.4553
<![CDATA[This research aims to know the concept of waqf ruislag in positive law and Islamic law, the process of waqf ruislag in the Sidoarjo mud disaster area with all its problems, and know the concept of discretion as an alternative solution in solving its problems. From the results of the research conducted, it is known that waqf ruislag is indeed very complicated and the process is tiered. This situation is solely made by the government in order to keep waqf assets safe, not used by irresponsible nazhir individuals, but in natural disaster situations such as what happened in Sidoarjo, The complexity of the waqf ruislag process actually makes waqf land which by law has met the requirements for ruislag, difficult to do, so that until now, many waqf lands have not received the ruislag (change) process which causes the loss of benefits of waqf property as pledged by wakif, even though the purpose of waqf is that the benefits can be felt by the community. Therefore, discretion as a breakthrough process for Breaking through the regulatory deadlock needs to be done by authorized officials, although in this discretionary process care must be taken so that good intentions to carry out the task of serving the people result in lawsuits in the future.]]>
<![CDATA[Perilaku Sadar Halal pada Generasi Muslim Milenial ]]>
<![CDATA[Hisan Mursalin]]>
<![CDATA[ Indonesian Journal of Humanities and Social Sciences Vol. 4 No. 3 (2023): Indonesian Journal of Humanities and Social Sciences, November, 2023 ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v4i3.4561
<![CDATA[The rapid growth of the Indonesian Muslim millennial generation population is not directly proportional to the development of their knowledge about halal products. This causes the millennial generation to lack awareness of the importance of consuming halal products. In this regard, this article aims to explore the factual conditions in the millennial generation regarding halal awareness, by including an explanation of the halal product guarantee policy in Indonesia. In this research, a qualitative approach and literature study methods were applied. The research results show that the level of knowledge of the Indonesian millennial Muslim generation regarding halal product provisions is still relatively low. Educational activities and the introduction of halal products have not yet been intensively carried out. This fact shows that the current level of halal awareness among the Indonesian Muslim millennial generation is still relatively weak.]]>
