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Contact Name
Samsul A Rahman Sidik Hasibuan
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mimp@journal.marasofipublishing.co.id
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Sumatera utara
INDONESIA
International Journal of Science and Society (IJSS)
ISSN : -     EISSN : 3109242X     DOI : https://doi.org/10.64123
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.
Articles 15 Documents
Green Manufacturing in the Printing Industry: Research Trends, Implementation Challenges, and a Future Roadmap Rindi Antika Jubaedah; Dianta Mustofa Kamal
International Journal of Science and Society (IJSS) Vol. 2 No. 1 (2026): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i1.1

Abstract

The printing industry plays a vital role in communication, education, and the creative economy, yet it is also associated with considerable environmental impacts due to high energy consumption, reliance on petroleum-based raw materials, intensive water use, and significant waste generation. In response to increasing societal pressure, regulatory demands, and sustainability-oriented market expectations, Green Manufacturing has emerged as a critical paradigm to reduce the ecological footprint of the printing sector while maintaining its economic and social functions. This study aims to systematically review the existing body of knowledge on Green Manufacturing in the printing industry by identifying dominant research trends, examining key implementation challenges, and proposing a future-oriented research and policy roadmap. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, synthesizing 35 peer-reviewed international journal articles published between 2014 and 2024 and indexed in major scientific databases. The findings reveal three dominant research streams: (1) innovation in sustainable raw materials, including plant-based inks and recycled or bio-based substrates; (2) process and energy efficiency improvements through digital printing technologies and waterless printing systems; and (3) the adoption of circular economy principles for waste reduction and resource recovery. Despite technological progress, implementation remains constrained by high initial investment costs, technical performance gaps of green materials, fragmented sustainability standards, and limited awareness among consumers and small and medium-sized enterprises (SMEs). Based on identified gaps, this paper proposes a future roadmap emphasizing locally sourced eco-materials, integration of AI and IoT for process optimization, development of globally harmonized sustainability standards, and circular economy–driven business models. By positioning Green Manufacturing as a socio-technical transformation rather than a purely technological shift, this study contributes strategic insights for researchers, industry practitioners, and policymakers seeking to accelerate a sustainable transition in the printing industry. 
Development of a Cooking Class Learning Model to Stimulate Fine Motor Skills in Early Childhood Education Nur Indah Sari
International Journal of Science and Society (IJSS) Vol. 2 No. 1 (2026): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i1.2

Abstract

Fine motor skill development is an important aspect of early childhood education because it supports children’s readiness for learning and daily independence. However, many early childhood learning activities are still dominated by conventional approaches that provide limited opportunities for hands-on experiences. This study aimed to develop and implement a Cooking Class Learning Model to stimulate fine motor skills among children aged 5–6 years. The study employed a quantitative approach using a pre-experimental design conducted at RA Baitul Ibadah, Binjai Barat District, involving 40 children divided into experimental and control classes. Data were collected through observation sheets, pretest-posttest assessments, documentation, and analyzed using descriptive statistics, N-Gain analysis, normality tests, homogeneity tests, and independent sample t-tests. The results showed that the experimental class achieved a higher posttest mean score (37.55) compared to the control class (26.75). The average N-Gain score of the experimental class reached 66.35%, while the control class obtained 29.16%. Hypothesis testing also indicated a significant difference between both groups with a significance value of 0.000 < 0.05. These findings indicate that the Cooking Class Learning Model effectively improves children’s fine motor skills through practical and child-centered learning experiences. Therefore, this model is recommended as an innovative learning approach for early childhood education institutions to support active and experiential learning environments. 
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. 2 No. 1 (2026): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i1.3

Abstract

Artificial Intelligence (AI) has emerged as a transformative technology that is reshaping traditional accounting practices and financial reporting systems. The growing complexity of financial transactions and the demand for accurate, real-time information have encouraged organizations to adopt AI-driven tools in accounting processes. This review aims to examine the impact of AI on conventional accounting practices, particularly in financial reporting, auditing, and decision-making. The study employed a systematic literature review and bibliometric analysis approach by examining peer-reviewed journal articles, conference papers, and industry publications related to AI and accounting. The findings reveal that AI significantly improves the efficiency, accuracy, and reliability of accounting operations through automation, predictive analytics, fraud detection, and real-time financial analysis. AI also enhances strategic decision-making by enabling accountants to generate data-driven insights and improve risk assessment processes. However, the study identifies several challenges, including high implementation costs, data privacy concerns, cybersecurity risks, resistance to organizational change, and the need for professionals with advanced technological competencies. The discussion highlights that while AI creates opportunities for innovation and operational effectiveness, ethical considerations and regulatory compliance remain critical issues. The study concludes that AI has the potential to fundamentally transform the accounting profession by shifting accountants’ roles from routine bookkeeping toward strategic and analytical functions. It is recommended that accounting professionals and organizations invest in continuous training, digital infrastructure, and ethical governance frameworks to maximize the benefits of AI adoption. The implications of this study emphasize the importance of integrating AI competencies into accounting education and professional practice to ensure sustainability and competitiveness in the digital era.
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. 2 No. 1 (2026): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i1.4

Abstract

The rapid advancement of digital technologies such as Artificial Intelligence (AI), machine learning, cloud computing, and big data analytics has significantly transformed accounting and financial reporting practices in the era of the Fourth Industrial Revolution. However, despite the increasing adoption of these technologies, there remains limited understanding regarding their overall benefits, risks, and implications for the accounting profession. This study aims to critically examine the impact of digital technologies on accounting standards reporting by exploring their advantages, challenges, and potential risks. The research employed a qualitative approach using a systematic literature review guided by the Technology Acceptance Model (TAM). Relevant peer-reviewed articles were collected from databases including Scopus, Web of Science, Google Scholar, and ScienceDirect, and analyzed using thematic analysis. The findings reveal that digital technologies improve accounting efficiency, enhance audit quality, reduce operational costs, support real-time financial reporting, and increase the accuracy and reliability of accounting information. Nevertheless, several challenges persist, including cybersecurity threats, data privacy concerns, inadequate digital competencies among accounting professionals, high implementation costs, and the risk of structural unemployment due to automation. The study concludes that digital transformation has become an essential component of modern accounting practices, offering substantial opportunities for improved performance while simultaneously introducing significant risks that require effective management. Therefore, accounting practitioners, educational institutions, and policymakers are encouraged to invest in digital infrastructure, cybersecurity systems, and continuous professional training. The findings provide important implications for the development of digital accounting policies, professional competency frameworks, and future research on technology-driven accounting practices. 
Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession Iyere Samuel Iheonkhan
International Journal of Science and Society (IJSS) Vol. 2 No. 1 (2026): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i1.5

Abstract

The rapid advancement of artificial intelligence (AI) has significantly transformed the accounting profession by changing traditional accounting processes and professional responsibilities. This study aims to examine the evolving role of AI in accounting practices, particularly in financial accounting, management accounting, and auditing. The study employed a structured literature review approach using peer-reviewed articles indexed in the Scopus database published between 2019 and 2023. Relevant studies were identified, screened, and analyzed systematically to evaluate the impact of AI technologies on accounting functions. The findings reveal that AI improves operational efficiency through the automation of repetitive tasks such as bookkeeping, transaction processing, reconciliation, and financial reporting. AI technologies also strengthen analytical capabilities by supporting predictive analytics, risk assessment, fraud detection, and strategic decision-making processes. In addition, the integration of AI has shifted the role of accountants from routine administrative activities toward higher-value functions including advisory services, business analysis, and strategic planning. The study concludes that AI is not replacing accountants entirely but rather reshaping the profession by enhancing productivity, accuracy, and decision-making quality. The study recommends that accounting professionals, educational institutions, and organizations invest in digital competencies, AI training, and technological adaptation to remain competitive in the evolving business environment. The implications of this study highlight the necessity for continuous professional development and the integration of AI-related competencies into accounting education and professional practice.

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