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INDONESIA
Journal of Social Science and Humanities
Published by PT. ELSHAD TECHNOLOGY INDONESIA
ISSN : -     EISSN : 31093019     DOI : https://doi.org/10.70822/jssh.v1i01
Core Subject : Economy, Humanities, Science, Art, Social,
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Social Science and Humanities The interdisciplinary research edition covering scientific areas: - Social Science - Business Management - Accounting - Economics - Finance - Humanities - Decision Sciences - Art - Psychology Taking into account the interdisciplinary character of the journal, the authors in its materials should emphasize field of application of their research, always emphasizing the importance of the subject for the research community in related fields of knowledge.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 11 Documents
 1   2 
The Urgency of Revision of the Rubber Article in the ITE Law No. 19 of 2016 widaningsih, widaningsih
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.6

Abstract

The development of information and communication technology has changed the behavior and lifestyle patterns of society as a whole, transcending the world and bringing changes in various fields. Information technology not only contributes to human well-being, progress and advancement of civilization, but can also be an effective means of breaking the law. The purpose of the enactment of the ITE Law is also to ensure the recognition and respect for the rights and freedoms of others in accordance with existing legal corridors. Unfortunately, the ITE Law has several articles that cause multiple interpretations in society, or better known as the rubber article. The purpose of this study is to reveal the urgency of the revision of UU ITE no. 19 of 2016. The method used in this research is normative and legal, using the technique of collecting library research materials. In summary, amendments to the ITE Law are very much needed to prevent incidents involving multiple interpretation articles. The provisions of the ITE Law which can be interpreted many times have negative impacts such as limited freedom of opinion in expressing opinions and criticism, lack of legal certainty in supporting the law, and the possibility of being misused and also the possibility of excessive crimes.
Integration of Blue Ocean Strategy of Build Your Dream (BYD) Co. Ltd to the Sustainability Principles of the Electric Vehicle Industry in International Market Expansion: - Dwi Asri Leolita
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.23

Abstract

The electric vehicle industry is growing worldwide, and BYD Co. Ltd is one of the leading company in this industry. However, in international market expansion, companies need to pay attention to the principle of sustainabilityto ensure that their business is sustainable and does not harm the environment. This study aims to analyze the integration towards the sustainability principle of the electric vehicle industry in international market expansion. This research will use SWOT analysis to explore the macro environment and development prospects of BYD. To analyze the case study, researchers use secondary data sources through the collection of various sources from journals and scientific literacy and articles both online and in print that are credible and can be accounted for their validity. The results of this study are expected to provide a better understanding of how the integration of Blue Ocean Strategy and BYD can affect the sustainability principles of the electric vehicle industry in international market expansion and provide useful recommendations for BYD in developing its business in the international market. The hypothesis in this study is that the integration of Blue Ocean Strategy and BYD can influence the sustainability principles of the electric vehicle industry in international market expansion through the development of more efficient and environmentally friendly electric vehicles. In other words, the integration of sustainability principles in electric vehicle production can strengthen BYD’s position as a leader in the sustainable electric vehicle industry in the international market.
The Influence of Digital Marketing and E-WOM Promotion on Repurchase Intention with Trust In Store as Intervening Variables Rizkawati, Nidya; Abdillah, Adil
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.44

Abstract

The research aims to identify and analyze the effect of digital marketing and e-wom promotion on repurchase intention with trust in store as an intervening variable. The type of research used in this research is quantitative research. The sample in this study was 50 respondent. Methods of data collection in this study using a questionnaire and literature study. The data analysis method used in this research is the instrument test, the classical assumption test, the multiple linear regression analysis test t test and the hypothesis test. Based on the research results obtained multiple linear equations Y1 = 0.156 X1 + 0.118 X2 + 0.388 X3 + 0.740. The effect of the E-Wom Promotion variable on repurchase intention through trust in store obtains a value of 0.171. The digital marketing path coefficient value for direct consumer trust in stores is 0.156 and a significance at 0.002, which means that the hypothesis can be accepted because the path coefficient value is positive (0.156) and the significance value is less than 0.05 (0.002 <0.05). This means that there is a direct positive influence from E-Wom Promotion on trust in store at Hasanah Boutique Mojokerto.
Optimising Employee Performance through Placement, Work Environment, and Achievement Assessment: A Case Study on the Cell Store Mojokerto Agustina, Ratna; Rachmawati, Eny
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.67

Abstract

Human resource management cannot be separated from the employee factor which is expected to be able to perform as best as possible to achieve organizational goals. To achieve organizational goals effectively, of course, quality human resources (workforce) are needed in their fields. This research aims to find out and analyze how to optimize performance by focusing on the suitability of work placement, work environment, and work performance assessment both simultaneously and partially. The type of research used in this study is quantitative research. The population and sample in this study include all employees of Toko Cell Mojokerto totaling 45 people. The data analysis methods used in this study are instrument tests, classical assumption tests, multiple linear regression analysis tests, t-test and F tests, and determination coefficient tests. The results of this study show that there is a partial and simultaneous influence between the variables of suitability of work placement, work environment, and achievement assessment on employee performance at the Mojokerto Cell Store
Analysis of Regional Tax Revenue Performance Measurement on Regional Original Income of Magetan District and Gresik District, 2018-2021 Prasaja, Mukti
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.69

Abstract

This study aims to identify, explain and compare regional tax revenues for Magetan and Gresik Regencies through an analysis of effectiveness, efficiency, contribution, optimization and growth rate for 2018-2021. The data used is secondary data, namely the 2018-2021 Magetan and Gresik Regency Budget Realization Reports. Data collection technique is a method of documentation. The analysis technique used is a quantitative descriptive method. The results of this study are (1) During 2018-2021, the average level of effectiveness for Magetan Regency and Gresik Regency is very effective. The average efficiency level for Magetan Regency and Gresik Regency is very efficient. The average contribution level for Magetan Regency is in the medium criteria, while Gresik Regency is in the very good criteria. The average level of optimization for Magetan Regency and Gresik Regency is included in the optimal criteria. The average growth rate for Magetan and Gresik districts is included in the criteria of not being successful. (2) Gresik Regency Regional Tax Revenue has better revenue performance than Magetan Regency Regional Tax Revenue performance.
Implementation of Digital Technology in Increasing Transparency and Accountability of Zakat and Tax Management in Madiun City Kudhori, Ahmad; Kusbandono, Hendrik; Dwi Wibawa, Koerniawan
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.73

Abstract

This study aims to determine the digital technology needed to synergize the zakat database with the tax database, to determine the advantages and disadvantages of implementing technology in managing zakat and tax, and to understand taxpayer awareness when the zakat database can be synergized with the tax database. Zakat and Tax are two different concepts, but along with the development of technology, both use digital technology in carrying out their operational activities. The research method used is a descriptive method with a qualitative approach. The stages in this study are topic selection, research design, data collection using interviews, observations, documentation, data analysis, data validation by triangulating data and the last is writing a report. The results of the study stated that with the implementation of a digital system, data collection and reporting become more efficient, accurate, and easily accessible to the public. This not only strengthens public trust in zakat and tax management institutions, but also increases taxpayer and zakat payer compliance. Although there are challenges such as data security issues, infrastructure limitations, and lack of digital skills among officers and the community, the benefits obtained from implementing this technology are much greater
The Influence of Independent Commissioners and Audit Committee on Tax Avoidance Ibrahim, Rosida; Esti Rahayu, Nika; Primasiwi, Asri
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.83

Abstract

This study was conducted in order to empirically test the influence of independent commissioners and audit committee on tax avoidance. The population in this study in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The research sample was obtained by the Purposive Sampling method of 23 companies or as many as 69 companies in 5 research periods. The analysis tool used is EViews-12, with technical data analysis in the form of selected modeling tests (fixed effect models), classic assumption tests (normality tests, multicollinearity tests and heteroscedasticity tests), panel data regression analysis, and hypothesis test (T test, F test, and coefficient determination test). In this study Tax Avoidance was measured using Effective Tax Rate (ETR) which is to divide the tax burden with profit before tax. ETR results that are close to number 1 show the more obedient to the company in fulfilling its tax obligations. Independent Commissioner is measured by dividing the number of independent commissioners in the company with the entire number of Board of Commissioners. The Audit Committee is measured by the total number of audit committees in the company. The results showed that independent commissioners had a significant effect on the positive direction on tax avoidance and the audit committee had a significant effect on tax avoidance in a positive direction. Based on the results of the study shows that the independent commissioners and audit committees have functioned well in conducting supervision so that tax avoidance can be minimized.
Laundry Service Business Development Strategy for Aiko Laundry Cekok Babadan Ponorogo Tohari, Hamim; Pandowo, Hedi; Dwi Wibawa, Koerniawan; Kurnia Sari, Chanif
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.86

Abstract

In the modern digital era, technology and social media play an important role in supporting businesses, including in the laundry business. This business is included in the category of micro, small and medium enterprises (MSMEs) engaged in the service sector. Aiko Laundry, located on Jalan Sunan Kudus number 74 Cekok Babadan Ponorogo, East Java Province, is an example of how MSMEs utilize technology in their operations. Aiko Laundry uses social media such as WhatsApp, Instagram, and Facebook for marketing and promotion strategies. Two payment methods are available for customers, namely conventional (pay on place) and digital (ATM, Mobile Banking, OVO, and Gopay). SWOT analysis was implemented by Aiko Laundry for the development of its business strategy. These results indicate that Aiko Laundry's business is feasible to be developed. Aiko Laundry's finances recorded a monthly turnover of Rp 6,570,800 and cash disbursements of Rp 2,890,000. This resulted in a net profit of around Rp 2,743,800. per month. Thus, in a year, Aiko Laundry can generate net income of around Rp 34,680,000. In the context of SWOT and social media, Aiko Laundry can take advantage of its strength in the use of social media for marketing and promotion (strength). Nevertheless, they need to maintain the quality of services to avoid weaknesses (weakness). The opportunity that can be taken by Aiko Laundry is an increase in social media and digital payment (Opportunity) users, while threats can come from competitors who also use social media in their marketing strategy (threat).
Analysis of the level of financial performance of sharia commercial banks with the Islamic Performance Index approach Kirowati, Dewi; Noor Anggraeny, Shinta; Kumalawati, Lely
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.87

Abstract

The purpose of the study was to analyze the level of financial performance of sharia commercial banks in Indonesia with the Islamic Performance Index approach for the period 2021 - 2024. Because the growth of sharia commercial banks is quite rapid, it is necessary to know the level of financial performance based on sharia principles in Islam,. The type of research used is a non -statistical quantitative descriptive research with a population of 13 sharia commercial banks in Indonesia and purposive sampling sampling techniques with a sample of 4 sharia commercial banks that publish financial statements up to 2024. Employee Welfare Ratio with a very unsatisfactory predicate, the value of Islamic Investment vs. Non -Islamic Investment as a whole with a very satisfying predicate, the value of Islamic income vs non -Islamic income as a whole with a satisfactory predicate
The Effect of Profitability, Executive Character, and Company Size on Tax Avoidance: A Case Study of Manufacturing Companies on The IDX Ramadhani Kurniawan, Aditya; Sugiharto, Sugiharto; Pandowo, Hedi
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.88

Abstract

This study aims to analyze the effect of profitability, executive character, and company size on tax avoidance with leverage as an intervening variable. The population of this study consisted of 220 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a sample of 61 companies selected through a purposive sampling method. The data used are secondary data that are quantitative in nature. The analysis method used is path analysis to identify direct and indirect effects using SPSS 22 software. The data was processed using path analysis and the results showed that executive character, company size and profitability did not affect the company's tax avoidance with leverage as an intervening variable. The existence of tax avoidance practices that are still carried out by companies, it is hoped that the results of this study can be used by companies to avoid tax avoidance practices, for investors to assess tax avoidance before making decisions, and also for policy makers to detect tax avoidance

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