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Proceeding of International Conference on Social Science and Humanity
Published by Antis Publisher
ISSN : -     EISSN : 30639611     DOI : https://doi.org/10.61796/icossh
The Proceeding of International Conference on Social Science and Humanity is a global platform designed to bring together scholars, researchers, and practitioners from diverse disciplines to share their cutting-edge research and insights in the fields of social sciences and humanities. The conference aims to foster interdisciplinary dialogue, promote academic collaboration, and advance the understanding of complex societal issues. Topics of discussion range across sociology, psychology, anthropology, education, history, philosophy, linguistics, political science, economics, and the arts and humanities. By encouraging the exchange of innovative ideas and critical analyses, the conference seeks to contribute to the betterment of society and the resolution of pressing human challenges.
Arjuna Subject : Umum - Umum
Articles 411 Documents
RECОGNITIОN OF THE BIОLОGICАL АSSETS АCCОRDING TO THE IАS-41- АGRICULTURE IN UZBEKISTАN Ikrоmjоn ugli, Аdkhаmоv Sаmаriddin
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.233

Abstract

Objective: Supporting the measurement based on the fair value invokes a series of reasons that conclude that the fair value, as a method of measurement of the future economic benefits that is expected to be generated by the biological assets, has a greater relevance, reliability, comparability and intelligibility that the historic cost, and it is for this reason that we find more biological assets on active markets with clear market prices. Method: The measurement of the biological assets cost is sometimes less reliable than the measurement of the fair value, because the coupled products and the coupled costs can generate situations where the relationship between inputs and outputs is incorrectly defined, leading to complex and arbitrary cost allocations even if the biological assets generate supplementary biological assets, and the latter are used for the agriculture activity characteristic to the entity. The International Accounting Standard IAS 41 – Agriculture prescribes accounting treatment, financial sheet drawing and information related to biological assets and agricultural activities from the harvesting point. This standard does not treat the processing of produce obtained after harvesting, because this process is described by IAS 2 – Stoks. International accounting standard – IAS 41 – Agriculture does not contain specific information related to how often one should evaluate biological assets, deducing that the evaluation must be conducted on each closing date, because there are no existent regulations to stipulate a less frequent evaluation of biological assets. Results: The presence of such prices increases significantly the reliability of the market value, as indicator of the fair value. This standard presents the general idea that the fair value can be realistically estimated by using deductive hierarchy, which this article will debate, for a better understanding of initial evaluation and consecutive evaluation of biological assets. IAS 41 is treating the management of biological assets: increasing the agricultural output, logging, plant cultivation; horticulture and aquaculture. The biological alteration is the process of growing, ageing, production and procreation of biological assets; these alteration lead to new agricultural produce, or transformation of other biological assets. In addition, IAS 41 does not contain any specific information referring how often one should estimate the biological assets. We can conclude that that the estimation must be conducted on each closure, because the standard does not state any information on how frequent the estimation must be run. Novelty: As explanation, IASB stated the availability of fair values on relative expected costs, and the consistent progress of biological transformations. In the case of biological assets or agricultural produce that are similar, IAS 41 allows grouping them in order to simplify the fair value estimation. The relevant characteristics for grouping the assets are: nature, naturalness, consumption possibility, and quality and production capacity.
IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN UZBEKISTAN Shakhnoza, Umarova
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.234

Abstract

Objective: The article examines the types of exchange rate differences that arise as a result of transactions with various foreign companies during the financial and economic activities of enterprises and their recognition in the accounting system of the enterprise and according to tax legislation. Method: The methodological basis of the article is based on the laws of our republic, works and reports of our President, decisions of the Cabinet of Ministers, national and international accounting standards, regulations, guidelines, scientific works published abroad and in our republic, textbooks and manuals, scientific consists of articles, internet network materials and practical materials of researched enterprises. The article uses analysis and synthesis, induction and deduction, evaluation, documentation, grouping, comparative analysis of literature and other methods. Results: Based on our national legislation, enterprises recalculate all currency transactions into sums at the exchange rate of the Central Bank of the Republic of Uzbekistan for accounting and taxation purposes. Because the exchange rate is constantly changing, there will be differences between the value of the commodity or property and the payment. Differences result in positive and negative exchange rate differences. If the enterprise paid more money in sums than the price of the goods, it suffered a loss - this is a negative exchange rate difference. And if the company paid less, it will receive a profit in the form of a positive exchange rate difference. This situation is the opposite for importers and exporters (Figure 1). Novelty: Conclusions and suggestions are given on the conducted researches.
ARTIFICIAL INTELLIGENCE (AI) OPTIMALIZATION IN CUSTOMER BEHAVIOR ANALYSIS TO DETERMINE MARKETING STRATEGIES: SYSTEMATIC LITERATURE REVIEW Prameswari, Amanda Tiara; Pebrianggara, Alshaf; Yulianto, Mochamad Rizal; Almanfaluti, Istian Kriya
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.235

Abstract

Objective: This research aims to examine the optimization of the use of AI in understanding and analyzing customer behavior in developing effective and efficient marketing strategies. Method: The method used in this research is the SLR (Systematic Literature Review) method, by collecting data through various sources of academic database articles such as Google Scholar, IEEE Xplore, Science Direct and others that discuss the application of AI. Results: The results of this literature review show that the application of AI such as machine learning and data analysis is able to identify customer preferences and needs, which will be used by companies in designing more personalized and efficient marketing strategies. Novelty: In the digital era, the use of artificial intelligence (AI) in customer behavior analysis has become one of the effective tools to determine a more appropriate marketing strategy. Optimizing AI through the SLR method is an important step for companies in achieving a competitive advantage in understanding customer behavior patterns more accurately in a dynamic market.
DIGITAL MARKETING STRATEGY FOR MSME SALES Amelia, Nitya; Prasojo, Bayu Hari; Racmadany, Andry; Pebrianggara , Alshaf
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.236

Abstract

Objective: Digital marketing strategies play a crucial role in increasing the sales of micro, small, and medium enterprises (MSMEs) in Indonesia, especially in the rapidly evolving era of digitalization. This study aims to analyze the impact of digital marketing strategies, such as the use of social media, paid advertising, SEO (Search Engine Optimization), content marketing, and digital payment methods, on MSME performance. Method: The research employs a qualitative approach through a literature review based on relevant research articles. Results: The findings indicate that social media and paid advertising significantly contribute to expanding market reach and enhancing direct consumer interaction. SEO, although requiring more time to achieve optimal results, positively impacts the online visibility of MSMEs. Meanwhile, content marketing has a relatively lower impact, likely due to limited resources or expertise in creating effective content. The use of digital payment methods simplifies transactions and enhances the customer experience. Socio-psychological factors and credibility are also identified as critical elements in digital marketing communication strategies. Novelty: With the significant potential of MSMEs in Indonesia, optimizing digital marketing strategies can support business growth and competitiveness in the digital marketplace. This study recommends further exploration to identify other digital marketing strategies that have not been thoroughly examined.
ANALYZING OF SYSTEM USABILITY SCALE IN USER EXPERIENCE EVALUATION OF DANA APPLICATIONS Fuaida, Famrotul; Prasojo, Bayu Hari; Racmadany , Andry; Almanfaluti , Istian Kriya
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.237

Abstract

Objective: The rapid development of financial technology (FinTech) has transformed how individuals conduct financial transactions, particularly through e-wallets. Dana, one of the leading e-wallet applications in Indonesia, has garnered significant attention due to its widespread usage and user feedback. Method: This study evaluates the user experience (UX) of the Dana application using the System Usability Scale (SUS) that provides a quick and quantitative measure of usability, Data were collected from 153 respondents through a questionnaire. Results: The SUS analysis yielded an average score of 65. According to SUS interpretation scales, this score categorizes Dana as "Marginal" in Acceptability Ranges, "C" on Grade Scale, and "OK" on Adjective Rating, with users classified as "Passive" based on Net Promoter Score (NPS). Novelty: This study emphasizes the importance of systematic UX evaluation in identifying user needs and evaluation for the app, providing actionable recommendations to improve the Dana application. These recommendations aim to enhance usability, user satisfaction, and competitiveness in the FinTech sector.
EFFECTIVENESS OF E-GOVERNMENT IMPLEMENTATION THROUGH ONLINE SERVICES (PLAVON) DUKCAPIL AS A POPULATION DOCUMENT MANAGEMENT APPLICATION IN JATIKALANG VILLAGE Putmala Sari, Riska; Rodiyah, Isnaini
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 2 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i2.238

Abstract

Objective: This study aims to analyze the effectiveness of e-government implementation through the Dukcapil Online Service (PLAVON) application in managing population documents in Jatikalang Village. Method: A qualitative descriptive approach was applied, with data collected through interviews, observations, and documentation, and analyzed using the Miles and Huberman interactive model. Results: The findings show that PLAVON has improved the efficiency of population administration services by reducing queues, accelerating document issuance, and enhancing transparency and accountability. Despite these achievements, several challenges remain, including limited community digital literacy, inadequate internet access, and technical difficulties in application use. Socialization and training initiatives conducted by the village government have partially addressed these issues, helping to increase public awareness and usage of the system. Novelty: This research provides new insights by contextualizing the adoption of PLAVON at the village level, highlighting not only its role in improving administrative efficiency but also the socio-technical challenges that must be addressed to ensure inclusivity and sustainability in digital-based public service delivery.
THE INFLUENCE OF AFFILIATE LIVE STREAMING ON SHOPEE IN CONSUMER BUYING INTEREST Ludiana, Dina; Prasojo, Bayu Hari; Racmadany, Andry; Pebrianggara , Alshaf
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.239

Abstract

Objective: This study aims to determine the effect of live streaming affiliates at shopee in consumer buying interest to see how Live Streaming and Affiliate Marketing have an impact on Consumer Purchase Interest at Shopee. Method: The method used in this research is quantitative descriptive method, by distributing questionnaires and processing dala in this study using the Partial Least Square (PLS) method. Results: The results showed that live streaming and affiliate marketing have a positive influence on consumer buying interest, but this influence is not statistically significant. This suggests that both strategies need to be further optimised to have a greater impact on customer purchasing decisions. Novelty: The study examines the specific role of live streaming and affiliate marketing on Shopee—a combination of digital strategies not yet extensively studied together in the context of consumer purchase interest—offering new insights into the nuanced impact of these tools on online shopping behavior.
THE ROLE OF SOCIAL MEDIA IN CUSTOMER RELATIONSHIP MANAGEMENT AND BRAND IMAGE ENHANCEMENT Shakira, Maulidia; Pebrianggara, Alshaf; Almanfaluti , Istian Kriya; Prasojo , Bayu Hari
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.240

Abstract

Objective: The times are gradually changing along with digitalization. Today, people are starting to use social media as a long-distance communication tool that is very influential in everyday life. With so many social media users today, social media is not only used as a means of social interaction. Changes in consumer behavior, which now more often rely on digital platforms, make social media can be used as a strategic tool in a business that can manage customer relationships and improve brand image. Method: Social media allows a business or company to communicate directly with consumers. Both businesses and companies can know and understand the needs and wants of customers and respond quickly if there are complaints or questions raised by customers. Results: With the right approach, this interaction can increase customer loyalty. In addition, it is also important to understand that social media allows businesses or companies to build and improve brand image through content that customers find interesting, interactive and relevant. Novelty: Social media can be used as a platform to convey their brand identity to a wider audience. An effective marketing strategy on social media can help create a positive impression, increase brand awareness and influence consumer purchasing decisions.
THE INFLUENCE OF INFLUENCERS ON SALES AT ROBERT FIRDAUS FOOTWEAR STORE ON SHOPEE Himawan, Al-Akbar
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.241

Abstract

Objective: This study aims to analyze the influence of Influencer Review, Affiliate Marketing, and Content Marketing on Sales. Method: The validity test shows that all variables have an r-count > r-table (0.361), indicating they are valid. The reliability test using Cronbach's Alpha of 0.621 confirms that the data is reliable. Multiple regression analysis with a partial test (t-test) reveals that all independent variables positively affect sales, with t-count values for X1 (6.114), X2 (23.588), and X3 (23.078) > t-table (1.697) and a significance level of 0.00. Results: The coefficient of determination test (R Square 0.988) indicates that 98.8% of sales variability can be explained by influencer review, affiliate marketing, and content marketing, while 1.2% is influenced by other factors. Novelty: Thus, this study confirms that digital marketing strategies through influencer reviews, affiliate marketing, and content marketing significantly contribute to increasing sales.
THE ROLE OF CONSUMER REVIEWS IN BEHAVIOR AND LOYALTY Yuniar, Anira; Pebrianggara, Alshaf; Almanfaluti , Istian Kriya; Yulianto , Mochamad Rizal
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.242

Abstract

Objective: This study aims to analyze the influence of Influencer Review, Affiliate Marketing, and Content Marketing on Sales. Method: The validity test shows that all variables have an r-count > r-table (0.361), indicating they are valid. The reliability test using Cronbach's Alpha of 0.621 confirms that the data is reliable. Multiple regression analysis with a partial test (t-test) reveals that all independent variables positively affect sales, with t-count values for X1 (6.114), X2 (23.588), and X3 (23.078) > t-table (1.697) and a significance level of 0.00. Results: The coefficient of determination test (R Square 0.988) indicates that 98.8% of sales variability can be explained by influencer review, affiliate marketing, and content marketing, while 1.2% is influenced by other factors. Novelty: Thus, this study confirms that digital marketing strategies through influencer reviews, affiliate marketing, and content marketing significantly contribute to increasing sales.