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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 20 Documents
 1   2 
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.
Media Advocacy for Environmental Protection in India: A Library-Based Review of Science Communication and Sustainable Development Sheik Mohamed; Nirmala M; K. Prabakaran
International Journal of Science and Society (IJSS) Vol. 2 No. 2 (2026): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i2.1

Abstract

Environmental protection has become one of the most pressing challenges in India due to rapid industrialization, urbanization, climate change, and the depletion of natural resources. Effective communication strategies are therefore essential for increasing public awareness and supporting environmental policymaking. This study aims to examine the role of media advocacy in promoting environmental protection through a library-based review of scholarly literature. The study employed a qualitative Library-Based Search (LBS) approach by systematically reviewing books, peer-reviewed journal articles, government reports, and publications from international organizations. The collected literature was analyzed using thematic analysis to identify recurring patterns related to environmental communication, public participation, and policy advocacy. The findings indicate that both traditional and digital media significantly contribute to environmental awareness, climate change communication, citizen engagement, and the success of environmental campaigns in India. Nevertheless, challenges including misinformation, commercial interests, political influence, limited rural media coverage, and insufficient environmental journalism continue to hinder effective communication. This study concludes that strategic, evidence-based, and ethical media advocacy can strengthen environmental literacy, enhance public participation, and support sustainable environmental governance. The findings also provide practical insights for policymakers, media practitioners, and environmental organizations seeking to improve science communication for sustainable development.
Individual Learning Gains and Practical Effect of Cooking Class-Based Learning on Fine Motor Development in Early Childhood Nur Indah Sari; Rahmawati Jamil Hasibuan
International Journal of Science and Society (IJSS) Vol. 2 No. 2 (2026): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i2.2

Abstract

Fine motor development in early childhood requires meaningful, hands-on, and developmentally appropriate learning experiences. Cooking activities provide children with opportunities to perform coordinated hand and finger movements while engaging in contextual learning. However, group average scores alone may not fully describe how individual children respond to a learning intervention. This study aimed to analyze individual learning gains and the practical effect of cooking class-based learning on fine motor development among children aged 5–6 years. A quantitative quasi-experimental approach with a pretest-posttest control group was employed involving 40 children at RA Baitul Ibadah, Binjai Barat, consisting of 20 children in an experimental group and 20 children in a control group. Data were collected using an observation instrument assessing children's fine motor performance and analyzed using absolute learning gain, normalized gain, standardized effect size, and probability of superiority. The experimental group increased from a mean pretest score of 23.80 to a posttest score of 37.55, producing a mean gain of 13.75 points. The control group increased from 19.30 to 26.75, producing a mean gain of 7.45 points. The difference in mean gain between groups was 6.30 points. The standardized effect size was approximately 1.68 based on Hedges' g, indicating a large practical effect. Furthermore, 90% of children in the experimental group achieved at least a moderate normalized gain, compared with 45% in the control group. These findings indicate that structured cooking class activities provide a substantial practical advantage for fine motor development. Cooking activities can therefore be integrated into early childhood learning as an experiential strategy for stimulating children's fine motor abilities while maintaining appropriate safety supervision.
Global Competence at Sea: International Relations, Intercultural Understanding, and English Proficiency in Maritime Vocational Training Ihsan Ahda Tanjung; Derma Watty Sihombing
International Journal of Science and Society (IJSS) Vol. 2 No. 2 (2026): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i2.3

Abstract

Internationally trading vessels require deck officers to operate simultaneously within international maritime governance, multicultural professional environments, and English-mediated communication. However, these competencies are commonly taught as separate curriculum components, with limited integration in maritime vocational education. This study examined global maritime competence among 180 Nautika cadets from AMANJAYA, AMD, and STMT Malahayati between April and September 2025. A concurrent mixed-methods design was employed using the Maritime International Relations Knowledge Scale, Intercultural Communication Competency Scale, and English Communication Proficiency Test, complemented by focus group discussions with 12 senior lecturers and interviews with 45 maritime industry professionals. Structural equation modelling demonstrated that international relations knowledge, intercultural competency, and English communication proficiency constituted an integrated competency construct (CFI=0.93; RMSEA=0.063; SRMR=0.071). Intercultural competency recorded the lowest mean score (M=3.18/5.00) and was identified by 64.4% of industry professionals as a frequent or persistent factor affecting early career performance. Only 31.1% considered recent Indonesian graduates adequately prepared for multinational crew coordination. Qualitative analysis identified three curriculum barriers: the Neutral Language Myth, Governance Without Context, and Contact Without Competency. The findings indicate that global maritime competence should be addressed through integrated curriculum design rather than isolated courses. Practical reform should contextualize English communication materials culturally, incorporate governance and geopolitical contexts into maritime regulation instruction, and explicitly process multicultural exposure through intercultural competency activities without requiring additional contact hours.
Smart Port Technology Readiness and Multidisciplinary Curriculum Integration in Vocational Maritime Education Derma Watty Sihombing; Widianti Lestari
International Journal of Science and Society (IJSS) Vol. 2 No. 2 (2026): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i2.4

Abstract

Smart port technologies are increasingly transforming port operations and creating new competency requirements for deck officers, while vocational maritime education has not fully incorporated these developments into existing curricula. This study examined the smart port technology readiness of Nautika cadets, identified industry and curricular gaps, and evaluated an integrated instructional intervention. A sequential mixed-methods design was employed involving 180 Level 2 and Level 3 Nautika cadets from AMANJAYA, AMD, and STMT Malahayati, 30 maritime industry professionals, and 12 Nautika lecturers. Quantitative data were collected using the 50-item Smart Port Technology Readiness Index (SPTRI), while qualitative data were obtained through focus group discussions and industry interviews. A Technology Integration Module (TIM) was subsequently implemented with 60 cadets and compared with a matched group of 60 cadets. The baseline overall SPTRI score was 2.77/5.00, indicating a developing level of readiness, while machine learning comprehension recorded the lowest score at 2.48/5.00. Only 27% of industry professionals considered recent Indonesian Nautika graduates adequately prepared for smart port interaction. Following the intervention, the pilot group increased from 2.75 to 3.94, with an overall Cohen's d of 2.24, whereas the comparison group showed minimal change. The findings demonstrate substantial technology-readiness gaps and support the Multidisciplinary Technology Readiness framework as a practical curriculum integration model. Embedding smart port technology across existing Nautika courses can strengthen cadet readiness without creating additional courses.
Environmental Determinants of Audit Quality and Regulatory Compliance among Small and Medium Enterprises in Osun State, Nigeria Ajiteru Waheed Olayemi; David Kofoworola Olayiwola; Ayelowo Joshua Opeyemi; Elugbaju Ibitola Muyiwa
International Journal of Science and Society (IJSS) Vol. 2 No. 2 (2026): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i2.5

Abstract

This study examines the environmental determinants of audit quality and their implications for regulatory compliance among small and medium enterprises (SMEs) in Osun State, Nigeria, integrating accounting and political science perspectives by treating compliance as both a financial reporting obligation and an outcome of institutional capacity and regulatory legitimacy. A qualitative documentary design was adopted, drawing secondary data from legislation, regulatory notices, official reports, and peer-reviewed studies published mainly between 2010 and 2026, analysed through directed content analysis and thematic synthesis. Six connected determinants were identified: regulatory clarity and enforcement, professional competence and auditor independence, economic and compliance costs, accounting technology, administrative coordination, and trust in public institutions. Audit quality was found to improve compliance when it strengthens records, detects misstatement, clarifies obligations, and raises the perceived probability of detection, although this pathway is weakened by informality, limited accounting capacity, fragmented oversight, and the statutory audit exemption for qualifying small companies. The study concludes that a proportionate, graded assurance system supported by digital filing, registered practitioners, coordinated regulation, and targeted capacity building offers a more credible approach than uniform enforcement, and it proposes an integrated institutional model with specific policy relevance for Osun State.

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