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International Journal of Science and Society (IJSS)
Published by Marasofi International Media and Publishing
ISSN : -     EISSN : 3109242X     DOI : https://doi.org/10.64123
Core Subject : Health, Education, Social,
Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences
The aim of IJSS is to promote research that contributes to the understanding and advancement of science in service of society. It publishes impactful work exploring the interactions between scientific knowledge and societal needs, covering themes such as public policy, science communication, socio-technological transformations, sustainability, digital society, public health, and equity in science and technology.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 10 Documents
 1 
A Review of the Impact of Artificial Intelligence on Traditional Accounting Practices and Financial Reporting Abdullahi Ya'u Usman; Sulaiman Taiwo Hassan; Abalaka James Nda; Yusuf Adeyanju Yisau
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.1

Abstract

This study investigates the transformative effects of Artificial Intelligence (AI) on conventional accounting practices, focusing on its influence in reshaping financial reporting, auditing, and decision-making frameworks. Positioned within the context of rapid technological progression, the research traces the shift from traditional, manual accounting processes to advanced AI-enabled systems. The objective is to critically evaluate how AI adoption is redefining the accounting profession, identifying both the opportunities it offers and the challenges it poses. A systematic literature review and bibliometric analysis were conducted, drawing from peer-reviewed journals, case studies, and industry publications from the past ten years. This comprehensive methodology facilitates a deep understanding of AI’s role in accounting, particularly in enhancing accuracy, efficiency, and strategic capabilities within the field. Results indicate that AI significantly boosts the precision and speed of financial operations by automating repetitive tasks and providing predictive insights for more informed decision-making. Nonetheless, the implementation of AI faces several obstacles, including the demand for technically skilled professionals, concerns surrounding data security, high implementation costs, and organizational resistance to change. The study concludes by advocating for a measured and strategic approach to AI integration. Emphasis is placed on continuous professional development, ethical considerations, and adherence to regulatory standards. While the transition presents challenges, the potential of AI to transform accounting practices and drive innovation in the digital age is substantial. 
Harnessing Topic Modeling to Investigate the Intersection of Accounting and Artificial Intelligence through Systematic Literature Mapping Ahmed Abubakar Zik-Rullahi; Abdullahi Ya'u Usman; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.2

Abstract

Previous research has often suggested that various accounting functions could be replaced by Artificial Intelligence (AI) and related technologies. However, more recent studies increasingly recognize AI's potential to enhance value within accounting practices and organizations. Scholars and experts have called for more extensive research into the relationship between accounting and AI, emphasizing the importance of adopting a multidisciplinary approach in this field. This paper employs topic modeling, specifically Latent Dirichlet Allocation (LDA), to systematically analyze the existing literature on AI and associated technologies within accounting. By applying LDA to the abstracts of 930 peer-reviewed articles from diverse academic fields published between 1990 and 2023, the study identifies key themes and trends in the discourse around accounting and AI. The results indicate that previous literature reviews using conventional methods may have overlooked important aspects of this rapidly evolving area. The analysis reveals eleven distinct topic clusters that together form a detailed map of the current research landscape. These findings not only broaden understanding of accounting and AI scholarship but also offer a structured framework for guiding future investigations. Additionally, this research represents one of the pioneering uses of probabilistic topic modeling techniques within the accounting literature. 
Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession Iyere Samuel Iheonkhan; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.3

Abstract

This concept paper explores how artificial intelligence (AI) is transforming the accounting profession. By conducting a thorough review of relevant literature, the study analyzes the multifaceted effects of AI technologies, particularly how they are reshaping the traditional functions and expectations of accountants. The findings identify three core areas of impact: One, the automation of repetitive tasks, such as data entry, validation, and transaction processing; Two, the advancement of analytical capabilities through tools like predictive analytics and decision-making support systems; and Three, the evolution of professional roles, emphasizing increased efficiency, scalability, and a shift toward more strategic, value-driven activities. These developments suggest a profession in transition—one where embracing AI is essential for staying relevant and leveraging its full potential to enhance productivity and insight. 
The Role of Halal Certification Policy in Strengthening Legal Status and Empowering Culinary MSMEs in Indonesia Dwi Yanti Octaviani; Abdur Rohman
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.4

Abstract

This study aims to assess the contribution of halal certification policy in strengthening the legal status of Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector in Indonesia. Since the enactment of Law No. 33 of 2014 concerning Halal Product Assurance, halal certification has not only become a legal obligation but also serves as a strategic instrument to support the formalization of MSMEs. This research adopts a descriptive qualitative approach through literature review by analyzing various secondary sources such as academic journals, government regulations, and documents related to halal certification and MSME legality. The findings indicate that halal certification policy acts as a key driver in the legalization process of culinary MSMEs, whereby business actors are encouraged to complete other legal documents such as the Business Identification Number (NIB), Home Industry Food Permit (PIRT), and product distribution permits when applying for halal certification. Halal certification provides positive impacts including enhanced product reputation, improved market access, and increased opportunities to obtain formal financing. The Free Halal Certification Program (SEHATI) has proven effective in reducing bureaucratic and financial barriers faced by MSMEs. In conclusion, halal certification has transformed into a strategic asset that not only ensures product compliance with halal standards but also reinforces legal legitimacy and enhances the competitiveness of MSMEs at both national and international levels.
Accounting Standards Reporting in Digital Technologies Exploring Benefits Challenges and Potential Risks Abalaka James Nda; Lukman Ojedele Lawal; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.5

Abstract

In today’s era of the Fourth Industrial Revolution, digital technologies have become essential in the field of accounting. These technological advancements are reshaping all business sectors, including accounting, with both positive and negative consequences. The rapid adoption of digital tools is challenging accounting professionals and recent graduates to acquire new digital competencies. However, despite the growing presence of these technologies, there remains a gap in understanding their overall impact on accounting practices. This study provides a critical analysis of the role digital technologies play in accounting and reporting, emphasizing their benefits, limitations, and associated risks. Employing a systematic literature review alongside an inductive approach and thematic analysis, the research reveals that, although issues such as inadequate data governance, cybersecurity threats, and privacy concerns persist, digital technologies significantly enhance accounting by enabling real-time data access, automating routine tasks, facilitating data visualization, supporting big data analytics, reducing errors, and improving operational efficiency. Ultimately, these technologies are revolutionizing accounting processes by increasing both effectiveness and productivity. The study advocates for accounting professionals, practitioners, and policymakers to prioritize investment in emerging digital innovations. 
The Influence of Digital Competency on Teachers’ Functional Skills: Communication, Time Management, and Problem-Solving on Islamic teachers’ functional skills in southern, Pakistan Muhammad Kashif Majeed; Tunku Badariah Binti Ahmad
International Journal of Science and Society (IJSS) Vol. 1 No. 2 (2025): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i2.1

Abstract

The increasing integration of digital tools in education necessitates teachers’ proficiency in digital competency to enhance their functional skills, particularly in communication, time management, and problem-solving. This study investigates the influence of digital competency on the functional skills of Islamic Studies teachers in Southern Pakistan. Using a quantitative approach, data were collected from 450 secondary school teachers via structured questionnaires. Descriptive statistics and multiple linear regression analyses were conducted using SPSS to examine relationships among variables. Results revealed a significant positive correlation between digital competency and communication and time management skills, while the impact on problem-solving was present but less pronounced. Informal digital learning and AI tools were also found to moderate and strengthen these relationships. Teachers with higher digital proficiency demonstrated improved classroom and administrative performance. The study underscores the need for targeted professional development and adequate digital infrastructure to support teachers in under-resourced regions. It is recommended that institutions invest in training, peer mentoring, and access to technology to enhance teachers’ capacity in leveraging digital tools for functional effectiveness. These findings provide critical insights for policymakers and education stakeholders aiming to foster teacher readiness in digitally evolving educational environments.
Sustainable Development through Youth Innovation: A Case for Scientific Collaboration in Addressing Climate Challenges in West Africa Thomas Sheku Marah
International Journal of Science and Society (IJSS) Vol. 1 No. 2 (2025): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i2.2

Abstract

West Africa faces escalating climate challenges that threaten socio-economic stability and ecological balance. Traditional mitigation strategies have largely excluded the youth, despite their increasing engagement and innovative capacities. This study explores the potential of youth-led climate initiatives in Sierra Leone, Ghana, and Nigeria, emphasizing the role of scientific collaboration in enhancing their impact. Using a qualitative approach with secondary data from 2020–2024, the research applies thematic analysis framed by the Innovation Ecosystem Model and the co-creation concept within the SDG framework (SDG 13 and SDG 17). Findings show that youth innovations—such as renewable energy projects, climate-smart agriculture, and digital tools—gain greater legitimacy, scale, and policy relevance when connected with academic and institutional partners. However, barriers persist, including limited funding, weak infrastructure, and marginalization in formal governance. The study recommends institutionalizing youth-science partnerships, establishing climate innovation grants, integrating youth in national adaptation plans, enhancing digital infrastructure, and supporting gender-responsive innovation. Strengthening these frameworks is vital to harnessing West Africa’s demographic potential and ensuring sustainable, climate-resilient development.
Innovative Collaboration: The Ideal Path to Solving Global Environmental and Social Challenges Harsh Moralikrushna Panchal
International Journal of Science and Society (IJSS) Vol. 1 No. 2 (2025): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i2.3

Abstract

Global environmental and social issues such as climate change, pollution, and poverty remain persistent due to fragmented solutions and limited collaboration. This study aims to explore an ideal framework that integrates innovation with scientific and community-based collaboration to address these pressing challenges. A qualitative descriptive method was employed, utilizing literature review and case analysis of successful sustainability initiatives from different countries. The findings reveal that combining environmentally friendly technologies with active stakeholder collaboration—ranging from scientists to local communities—can produce scalable and sustainable solutions. Case studies highlight the success of renewable energy adoption, community-driven waste management, and reforestation efforts supported by digital platforms and policy integration. Discussions emphasize that while funding and political support are major barriers, leveraging global cooperation and inclusive education can enhance solution uptake. The study recommends fostering inclusive innovation ecosystems, strengthening international networks, and embedding sustainability principles in local development agendas. These efforts are essential to ensure that technological advancements are not only accessible but also culturally and socially embedded to achieve long-term global impact.
The Role of Organizational Culture in Tackling Stunting in Indonesia Isa Mulatif; Des Hanafi
International Journal of Science and Society (IJSS) Vol. 1 No. 2 (2025): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i2.4

Abstract

This article examines the application of the Cultural Approach to Organizations in addressing stunting cases in Indonesia, focusing on five regions with high prevalence: East Nusa Tenggara, West Sulawesi, Papua, West Papua, and Central Kalimantan. Using a qualitative method that integrates literature review, field observations, and interviews reported in prior studies, the research identifies how local cultural beliefs, traditional rituals, and social norms significantly shape child nutrition and health practices. The findings reveal that early introduction of solid foods, gender-based decision-making, and symbolic food rituals often conflict with recommended health guidelines, contributing to persistent stunting. The study highlights the need for culturally grounded interventions, recommending strategies such as community-based education, involvement of religious and community leaders, culturally adapted nutrition programs, improved healthcare logistics, and multisectoral collaboration. By aligning health initiatives with local cultural systems—including shared meanings, symbols, stories, and rituals—interventions are more likely to be accepted and sustained by local communities. This article contributes both theoretically to the development of the Cultural Approach in public health contexts and practically to policy design for culturally appropriate stunting prevention programs. The study recommends a strategic, inclusive framework to reduce stunting rates by integrating cultural understanding into public health communication and implementation.
Cost-Effectiveness Analysis of Immunosuppressant Drug Methylprednisolone at Gembleb Farma Trenggalek Pharmacy Service Fendy Prasetyawan; Yuneka Saristiana; Tsamrotul Ilmi; Widhi Astutik; Chandra Arifin; Abd Rofiq; Eka Hayati Rhomah
International Journal of Science and Society (IJSS) Vol. 1 No. 2 (2025): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/v9v9ke75

Abstract

This study aims to evaluate the cost-effectiveness of the immunosuppressant drug methylprednisolone at Gembleb Farma Pharmacy in Trenggalek, East Java, Indonesia. The research was conducted on May 30, 2025, using a descriptive quantitative approach supported by interviews with the responsible pharmacist. Data collection involved daily sales records of methylprednisolone and clinical response outcomes among patients. Each patient typically received five tablets per treatment, and the pharmacy recorded an average daily sale of 250 tablets. Therefore, it was estimated that approximately 50 patients were served per day. From those, 45 patients—equivalent to 90%—experienced favorable clinical responses to methylprednisolone therapy. The cost per tablet was IDR 500, resulting in a total daily cost of IDR 125,000. The calculated Cost-Effectiveness Ratio (CER) per day was IDR 2,777.78 per effectively treated patient. This value remained consistent when scaled to monthly (IDR 3,750,000 for 1,350 effective patients) and annual estimates (IDR 45,625,000 for 16,425 effective patients), yielding the same CER value of IDR 2,777.78. The findings indicate that methylprednisolone provides a stable and predictable cost-effectiveness profile in outpatient pharmacy settings. These results may support decision-making in therapeutic planning, particularly in community pharmacies that aim to deliver effective yet affordable immunosuppressive therapies. Additionally, this cost-efficiency aligns with the goals of rational drug use and sustainable pharmaceutical services at the primary healthcare level. 

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