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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 16 Documents
 1   2 
The Influence of Profitability and Leverage on Tax Aggressiveness (Empirical Study on LQ45 Companies in 2022-2024) Nika Esti Rahayu; Rosida Ibrahim; Asri Primasiwi; Ghea Fauziah; Ika Sebti Nurkumalasari
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.v1i02.99

Abstract

This study aims to analyze the effect of profitability and leverage on tax aggressiveness in companies listed in the LQ45 index during the 2022–2024 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), and leverage is measured using the Debt to Equity Ratio (DER). The sample was selected using purposive sampling, resulting in 72 observations. Data analysis was performed using multiple linear regression with E-Views 12. The results show that both profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.013631 indicates that only 1.36% of the variation in tax aggressiveness can be explained by profitability and leverage, while the remaining 98.64% is influenced by other factors outside the model. These findings suggest that the level of profit and debt does not determine tax aggressiveness behavior, as managerial decisions are more influenced by factors such as corporate governance, creditor supervision, as well as considerations of reputation and legal risk.
Accounting for Heritage Assets: Sustainability, Public Value, and Governance Challenges in Indonesia Qimyatussa’adah Qimyatussa’adah; La Ode Abdullah; Nova Maulud Widodo
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.126

Abstract

Heritage assets constitute irreplaceable public resources that embody historical, cultural, social, and environmental values and play a critical role in shaping national identity and supporting sustainable development. Despite their significance, the accounting treatment of heritage assets remains one of the most contested issues in public sector accounting, largely due to persistent valuation challenges, the dominance of non-financial values, and the absence of mandatory and harmonised international standards. These challenges are particularly pronounced in developing countries, where institutional capacity and accounting infrastructure are often constrained. This study examines the key challenges and opportunities associated with the application of accounting standards for heritage assets, with a particular focus on Indonesia as a developing country context. Employing a systematic literature review, the paper synthesises international academic research, public sector accounting standards, and regulatory frameworks related to heritage asset recognition, measurement, valuation, and disclosure. The analysis reveals that subjective valuation methods, limited availability of historical cost data, and the prioritisation of financial information over cultural, social, and environmental values continue to undermine transparency, accountability, and effective stewardship. At the same time, the findings highlight significant opportunities to enhance heritage asset reporting through adaptive harmonisation of international standards, strengthened non-financial disclosure, and sustainability-oriented reporting frameworks. By integrating financial and non-financial information, accounting can better support long-term conservation planning, public value creation, and intergenerational equity. This study contributes to the public sector accounting literature by repositioning heritage asset accounting as a governance and sustainability instrument rather than a purely technical exercise.
Development of a Circular Supply Chain Model in the Retail Industry to Minimize Waste and Maximize Resource Recovery Hedi Pandowo
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.127

Abstract

The Indonesian retail industry generates approximately 69.9 million tons of waste per year with a recycling rate of merely 6.5–10%, exposing deep inefficiencies in the prevailing linear "take-make-dispose" supply chain model. This study develops and validates a comprehensive Circular Supply Chain (CSC) model specifically designed for the retail sector, with the dual objectives of minimizing waste and maximizing resource recovery. Employing a sequential mixed-methods design that combines qualitative case studies across 15 retail companies with Mixed-Integer Linear Programming (MILP) optimization and Multi-Criteria Decision Making (Fuzzy DEMATEL-ANP-TOPSIS) analysis, the study systematically constructs and evaluates a five-component model encompassing a reverse logistics network, a product life extension strategy, a material recovery system, a supplier collaboration framework, and an integrated digital platform. A 12-month pilot implementation at three retail locations achieved a 45% reduction in total waste (from 6,900 to 3,795 tons/year), an increase in the resource recovery rate from 18% to 71%, and a decrease in waste-to-landfill from 82% to 23%. Financial analysis confirms strong economic viability, with a Net Present Value (NPV) of IDR 24.6 billion, an Internal Rate of Return (IRR) of 28%, and a payback period of 2.8 years. Life Cycle Assessment (LCA) using the ReCiPe 2016 method indicates a 48% reduction in carbon footprint and a 3.2-fold improvement in eco-efficiency. The model is robust to demand variations of ±20% and yields significant economies of scale, contributing measurably to Sustainable Development Goals 8, 12, and 13.   
Analysis of the Influence of Green Supply Chain Management on the Environmental and Financial Performance of MSMEs Chanif Kurnia Sari; Dian Kusumaningrum
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.128

Abstract

Escalating global environmental concerns compel the business sector, including Micro, Small, and Medium Enterprises (MSMEs), to embrace sustainable operational practices. This study examines the influence of Green Supply Chain Management (GSCM) on environmental performance and financial performance in culinary MSMEs located in Ngebel Village, Ponorogo Regency, East Java, Indonesia. GSCM is operationalized through four dimensions: green purchasing, green manufacturing, green distribution, and reverse logistics. A quantitative survey design was employed, with data collected via structured questionnaires administered to 20 MSME owners or managers. Structural Equation Modeling based on Partial Least Squares (SEM-PLS) was utilized for analysis. Results indicate that all GSCM dimensions exert a positive and statistically significant effect on environmental performance (R² = 0.612), with green manufacturing emerging as the dominant predictor (β = 0.436, p < 0.001). GSCM dimensions also significantly influence financial performance (R² = 0.482), with green manufacturing again proving most influential (β = 0.369, p = 0.001). Environmental performance further functions as a mediating pathway between GSCM and long-term financial gains. Despite initial investment requirements, resource efficiency improvements and enhanced brand reputation were found to sustainably augment MSME profitability. The findings provide practical guidance for MSME practitioners and policymakers seeking to integrate green practices as a competitive strategy within Indonesia's developing economy context.
The Effect of Green Accounting and Corporate Social Responsibility (CSR) Implementation on Company Value in the Mining Sector Dian Kusumaningrum; Chanif Kurnia Sari
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.129

Abstract

The mining sector represents one of the most environmentally impactful industries globally, yet its role in national economies necessitates careful integration of sustainability practices. This study aims to analyze the effect of green accounting and Corporate Social Responsibility (CSR) implementation on company value in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2024. Employing a quantitative approach with panel data regression using the Fixed Effects Model on 30 mining companies (210 firm-year observations), this study measures green accounting through the Environmental Disclosure Index (EDI) based on GRI Standards 300, CSR through the CSR Disclosure Index (CSRDI) based on GRI Standards 200 and 400, and company value through Tobin’s Q. Control variables include firm size, profitability, leverage, firm age, institutional ownership, and capital intensity. The results demonstrate that green accounting has a positive and significant effect on company value (β = 0.0087, p < 0.01), and CSR disclosure similarly exerts a positive and significant effect (β = 0.0063, p < 0.05). Simultaneously, green accounting and CSR together significantly influence mining company value (Adjusted R² = 68.47%; F-statistic = 47.256, p < 0.01). These findings are grounded in stakeholder theory, legitimacy theory, and signaling theory, confirming that transparent environmental and social disclosures reduce information asymmetry and enhance investor confidence. This research provides empirical evidence for the importance of integrating environmental and social accountability into mining companies’ strategic frameworks to sustain long-term value creation.
Evaluation of the Impact of the MBG Socio-Economic Program on Household Food Security sugiharto sugiharto; Qimyatussa'adah Qimyatussa'adah; Hedi Pandowo
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.130

Abstract

Food security is a fundamental pillar of sustainable development, enshrined in Sustainable Development Goal 2 (Zero Hunger). The Free Nutritious Meals Program (MBG) represents a strategic intervention by the Indonesian government to improve nutritious food access for vulnerable groups, including pregnant women, toddlers, school-age children, and the elderly. This study evaluates the socio-economic impact of the MBG program on household food security using a quasi-experimental design combining Propensity Score Matching (PSM) and Difference-in-Differences (DID) methods. A stratified random sample of 844 respondents was selected, comprising 422 MBG recipient households (treatment group) and 422 non-recipient households (control group). Results demonstrate that the MBG Program significantly reduced the Household Food Insecurity Access Scale (HFIAS) score by 4.3 points (p<0.01), equivalent to a 35.8% reduction in food insecurity, increased the Dietary Diversity Score (DDS) by 2.3 food groups (p<0.001), and raised the Food Consumption Score (FCS) by 18.2 points (p<0.001). Economic impacts included monthly food expenditure savings of IDR 473,000 and a reduction in the food expenditure share from 59.3% to 45.8%. Social impacts encompassed a 19.2-point improvement in nutrition knowledge and enhanced health service utilization. The program demonstrated greater effectiveness among low-income households, rural populations, and female-headed households, with participation duration and implementation quality as key effectiveness determinants.

Page 2 of 2 | Total Record : 16

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