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INDONESIA
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
THE INFLUENCE OF ENVIRONMENTAL COSTS AND PERFORMANCE ENVIRONMENT ON FINANCIAL PERFORMANCE Nareswari, Adyandra Sabrina; Ramdani, Safier; Larasati, Meita
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.v2i1.256

Abstract

Objective: This study aims to examine the impact of environmental costs and environmental performance on financial performance. Environmental costs, including expenditures for natural resource management, emission control, and waste management, are hypothesized to influence profitability. Meanwhile, environmental performance, which reflects the extent to which companies implement corporate social responsibility (CSR) principles, is analyzed for its effect on financial results. Method: The study employs a quantitative approach using regression analysis to investigate the relationships between environmental costs, environmental performance, and financial performance. The population consists of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022- 2023. Using purposive sampling, 98 companies were selected based on specific criteria. Results: This suggests that companies investing in sustainability and environmental initiatives can achieve long-term financial benefits. Novelty: This study highlights the relationship between environmental factors and financial outcomes within the context of non-cyclical consumer companies in Indonesia, a sector that has received limited attention in prior research. The results underscore the importance of integrating environmental sustainability into corporate strategies to enhance financial performance.
THE INFLUENCE OF CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT Ramdona, Sinta Sri; Larasati, Meita; Ramdani, Safier
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.v2i1.257

Abstract

Objective: This research aims to analyze the influence of capital structure and financial performance on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. Method: This research uses a quantitative method, involving 118 samples of annual report data for the period 2021- 2022. Results: The results of the analysis indicate that capital structure has a significant negative impact on earnings management. On the other hand, financial performance has a significant positive impact on earnings management. Although both variables have a significant simultaneous effect, the coefficient determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance. Novelty: The novelty in this research lies in the use of the Stubben formula to measure earnings management, which provides a deeper perspective on the practice of earnings manipulation within companies.
ANALYSIS OF FACTORS THAT INFLUENCE PEOPLE PAYING ZAKAT WITH THE "CINTA ZAKAT" APPLICATION Fadhilah, Rafif Aufa; Rabbani, Fawwaz Zaki; Ramadani, Anni Fitri; Tsaqib, Hilya Najmi; Legowati, Diah Ayu
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.v2i1.258

Abstract

Objective: In technological progress in the industrial era 4.0, a lot of things in life have been digitized, including zakat payment methods. In this research, we discuss people's interest in paying zakat using the "cinta zakat" application from BAZNAS. The model we use in this research is the technology acceptance model, which is the most relevant in predicting desire and readiness to adopt a technology. This research can help readers increase their understanding of zakat and the use of financial technology to make zakat easier. Method: This research uses a quantitative research model by distributing questionnaires to all Indonesian people who have used the "cinta zakat" application, this questionnaire uses gform and is distributed via social media such as Instagram, WhatsApp, and Facebook. Results: Based on this research in accordance with the technology acceptance model framework such as a. Perceived Usefulness, behavior intention, attitude toward, and actual system to use, society has a positive correlation regarding the use of the "cinta zakat" application in making zakat payments. Novelty: In technological progress in the industrial era 4.0, a lot of things in life have been digitized, including zakat payment methods. This research can help readers increase their understanding of zakat and the use of financial technology to make zakat easier.
EFFECTIVENESS OF PROPOSING SOCIAL ASSISTANCE THROUGH THE SIKS-NG APPLICATION IN IMPROVING THE WELFARE OF RURAL COMMUNITIES Akhsanur Rizqi, Muhammad Aqil; Mursyidah, Lailul
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.v2i2.260

Abstract

Objective: This study analyzes the effectiveness of social assistance applications through the SIKS-NG application in improving community welfare in Ganggang-Panjang Village, Tanggulangin District, Sidoarjo Regency. The main focus is to explore how technology impacts the distribution of social assistance, accelerates access for those in need, and identifies factors that influence successful implementation at the village level. Method: The method used is a qualitative approach with descriptive analysis. The study adapted Richard M. Steers' effectiveness theory, which includes three main indicators: adaptation, goal achievement, and integration. Data was collected through in-depth interviews, participatory observations, and analysis of related documents to get an overview of the implementation of the SIKS-NG application in the field. The findings of this analysis will be compared with the theory of effectiveness to understand the extent to which this application can fulfill the objective of distributing social assistance in villages. Results: The results of the study show that although the SIKS-NG application facilitates the process of proposing social assistance, several challenges still hinder its effectiveness, such as discrepancies in the data of aid recipients, lack of training for operators, and discrepancies in the proposal procedures in the field. Novelty: This study makes a new contribution to analyzing the application of the SIKS-NG application in the context of village governance in Indonesia, especially regarding the challenges of implementing technology at the village level.
THE EFFECTIVENESS OF THE IMPLEMENTATION OF DIGITALIZATION THROUGH WEB E-COMMERCE IN JANTI BUMDES TO INCREASE ECONOMIC COMPETITIVENESS Adilita, Vara Riya; 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.v2i2.261

Abstract

Objective: This study aims to analyze the effectiveness of digitalization through the e-commerce platform of BUMDes Janti, Waru District, Sidoarjo Regency, in enhancing the economic competitiveness of the village, particularly by increasing market access and income for local MSMEs. Method: A descriptive qualitative approach with a case study design was employed, using primary data from in-depth interviews with BUMDes managers and MSME actors, as well as direct observation of the digitalekonomijanti.co.id platform. Secondary data were drawn from official BUMDes documentation, financial reports, journals, and related articles. Results: The findings indicate that digitalization via e-commerce has effectively encouraged MSME participation, broadened marketing reach, and improved transaction efficiency, though challenges remain in digital literacy and internet infrastructure. Moreover, BUMDes plays a more significant role as a facilitator, providing infrastructure and technological support, rather than as the primary business operator. Novelty: The study highlights that the success of digitalization is not solely determined by BUMDes’ direct management but also by its capacity to act as a facilitator that maps local potential, fosters social networks, and adapts technology to community needs, offering an alternative model for digital economic development rooted in local wisdom.
IMPLEMENTATION OF THE ELECTRONIC PROCUREMENT SERVICE PROGRAM (LPSE) IN SIDOARJO REGENCY Natalia, Ineke Desi; Sukmana, Hendra
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.v2i2.265

Abstract

Objective: This research aims to analyze the implementation of the Electronic Procurement Service Program (LPSE) in Sidoarjo Regency as a form of e-Government application, focusing on supportive factors, institutional capacity, and the benefits generated in the governance of public goods/services procurement. Method: This research uses a qualitative descriptive approach with data collection techniques through field observations, interviews, and documentation in the environment of the Purchasing/Procurement Unit (UKPBJ) of Sidoarjo Regency. Informants were selected purposively, consisting of LPSE managers and members of the selection task force. Data analysis utilized the Miles and Huberman model with stages of data reduction, data presentation, and conclusion drawing. Result: The results of this study, based on Indrajit's theory of three success elements. First Support, LPSE in Sidoarjo Regency is backed by strong regulations and sufficient budget, reflecting the government’s commitment to digital procurement. Second Capacity, infrastructure and human resource readiness are relatively adequate, though some employees still face difficulties adapting to updated system features despite ongoing training. Third Value, LPSE enhances efficiency and transparency through a fully digital procurement process accessible via the official website, supported by the Community Satisfaction Survey (SKM) as a public feedback mechanism. Novelty: This study highlights the importance of strengthening adaptive capacity in the management of LPSE, especially in facing system changes and the decentralization of infrastructure management. Additionally, the integration of public feedback mechanisms through SKM is a unique finding that strengthens the role of community participation in the evaluation and improvement of digital procurement services at the local government level.
EFFECTIVENESS OF THE APPLICATION OF SOCIAL WELFARE INFORMATION SYSTEM – NEXT GENERATION (SIKS-NG) (STUDY IN BULUSIDOKARE VILLAGE, SIDOARJO REGENCY) Nur Qomariyah, Halimatus Laili; Mursyidah, Lailul
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.v2i2.267

Abstract

Objective: This study evaluates the effectiveness of the Next Generation Social Welfare Information System (SIKS-NG) in managing Integrated Social Welfare Data (DTKS) at the village level, specifically in Bulusidokare Village, Sidoarjo Regency, as part of an e-government initiative by the Ministry of Social Affairs to improve the accuracy of social assistance targeting. Method: A qualitative descriptive approach with a case study design was employed, utilizing interviews, observations, and documentation, with analysis guided by Ricard M. Steers’ indicators of effectiveness: goal achievement, integration, and adaptation. Results: The findings indicate that SIKS-NG has been relatively effective in supporting accurate data updates and ensuring more targeted distribution of social assistance. The village government has demonstrated commitment through the appointment of competent operators and provision of adequate infrastructure. However, several challenges persist, including insufficient socialization from the Social Service, limited technical skills among some operators, and instances of inappropriate beneficiary proposals. Novelty: This research contributes a localized perspective by focusing on the implementation of SIKS-NG at the village level, an area that remains underexplored, thereby offering insights for strengthening e-government strategies in poverty alleviation at the grassroots level.
EFFECTIVENESS OF THE SIAP KERJA APPLICATION PROGRAM AT THE MANPOWER OFFICE (DISNAKER) OF SIDOARJO REGENCY Oktaviani, Miftahul Hidayati; Sukmana, Hendra
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.v2i2.270

Abstract

Objective: This study aims to describe and analyze the effectiveness of the Siap Kerja application program developed by the Sidoarjo Regency Manpower Office to support the community in accessing job opportunities and preparing for the labor market. Method: A qualitative approach was employed with data collected through interviews and observations, focusing on program implementation and its impact on employment. Results: The findings show that the program effectively facilitates job seekers in finding vacancies, thereby contributing to reducing the unemployment rate in Sidoarjo Regency. Program socialization is conducted primarily online through social media platforms such as Instagram, while monitoring and evaluation are carried out via user complaints and periodic reviews. The results also indicate that the application not only improves access to employment opportunities but also strengthens public trust in digital-based manpower services. Novelty: This research highlights the innovative application of digital technology in addressing employment issues at the regional level, demonstrating how local government initiatives can leverage online platforms to enhance labor market efficiency and inclusivity, particularly in reducing unemployment through accessible and community-oriented solutions.
IMPLEMENTATION OF PELAKU PARA DEWI TO IMPROVE GOVERNMENT SERVICES IN TANJANGRONO VILLAGE Rokmahwati, Pungki; Mursyidah, Lailul
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.v2i2.271

Abstract

Objective: This study aims to analyze the implementation of Pelaku Para Dewi, a digital innovation in population administration services, and its impact on improving the quality of government services in Tanjangrono Village, Mojokerto Regency. Method: Employing a qualitative approach with purposive sampling, data were collected through observation, interviews, and documentation, and analyzed using the Van Meter and Van Horn policy implementation model, which evaluates policy objectives, resources, implementers’ characteristics, and inter-organizational communication. Results: The findings reveal that Pelaku Para Dewi has significantly improved service efficiency and accessibility, with residents reporting convenience and enhanced data security as key benefits. The successful implementation was supported by trained operators and adequate infrastructure, although challenges persist in community socialization and limited digital literacy. Novelty: As the first empirical study to examine Pelaku Para Dewi at the village level, this research contributes new insights into rural digital service delivery in Indonesia and offers a valuable reference for formulating digitalization strategies in public service management, particularly in addressing local needs and fostering inclusive governance.
PERCEPTIONS OF ACCOUNTING STUDENTS REGARDING ACCOUNTING RULE ADHERENCE, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY TOWARDS ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Pradasiwi, Arda Walika; Rahayu, Ruci Arizanda; Ramadhani, Novia Eka Putri; Ruma'Isya, Ninik
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.v2i1.273

Abstract

Objective: This study aims to examine the perceptions of accounting students regarding the effect of adherence to accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: The research method used is quantitative with a population of active students of accounting study programs at Muhammadiyah Sidoarjo University. Results: The results showed that the observance of accounting rules had no effect on accounting fraud, unethical behavior and individual morality had a significant effect on accounting fraud, and internal control moderated the relationship between the observance of accounting rules and unethical behavior on accounting fraud. Novelty: This study provides insights into the moderating role of internal control in the relationship between adherence to accounting rules, unethical behavior, and accounting fraud, highlighting the significant impact of individual morality on fraudulent practices.