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Yudhie Suchyadi
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JHSS (Journal of Humanities and Social Studies)
Published by Universitas Pakuan
ISSN : 2598117X     EISSN : 2598120X     DOI : https://doi.org/10.33751/jhss.v9i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
JHSS (Journal of Humanities and Social Studies) is a journal that publishes scientific papers in the field of humanities and social studies. This Journal, run by Lembaga Penelitian dan Pengabdian Pada Masyarakat, Universitas Pakuan, Bogor. The Journal provides opportunities for scholars to submit papers in humanities and social studies, and also management policies related to education, teaching, and learning fields which will be published online. The internet connection will add to the richness of information and scientific knowledge derived mainly from research. This journal is published three times a year, well documented in the form of books, which include a variety of humanities and social studies papers by writers of various backgrounds. In addition, we also have partners from local editor who graduated as profesor from some university who will review each article before publication. Each article or paper published in this Journal will definitely be useful to all visitors and readers. Articles submitted to this journal will be reviewed by reviewers before publication by double blind-review. e-ISSN: 2598-120X and p-ISSN : 2598-117X
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 269 Documents
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An Islamic Anthropological Approach At The Local Level: A Study Of Religious Practices Of Muslim Communities In East Kalimantan Syamsuri; Misbakhus Sururi
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v10i01.409

Abstract

This study examines the Islamic anthropological approach as a methodological framework for understanding the religious practices of Muslim communities at the local level, particularly in East Kalimantan. Using qualitative-ethnographic methods, this research seeks to reveal how Islamic values are articulated, negotiated, and practiced within distinctive local cultural contexts. The Islamic anthropological approach does not merely position Islam as a fixed normative system, but rather views it as a living tradition that continuously interacts with customary values, local wisdom, and social dynamics of local communities. The findings indicate that Muslim communities in East Kalimantan have successfully built a harmonious synthesis between universal Islamic teachings and local traditions through a long process of cultural acculturation. Three patterns of cultural negotiation were identified: selective accommodation, meaning transformation, and creative resistance. Local ulama play a central role as intelligent cultural mediators in this process. These findings contribute theoretically to the development of Islamic anthropology and practically to multicultural Islamic religious education
Collaborative Governance In Tourism Sector Management To Enhance Local Own-Source Revenue (Pad) In Southeast Maluku Regency, Maluku Province Margareth Rettobyaan; Andries Lionardo; Sena Putra Prabujaya
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study analyzes the implementation of collaborative governance in tourism sector management and its contribution to Local Own-Source Revenue (PAD) in Southeast Maluku Regency. Despite the region's substantial tourism potential and a significant increase in tourist arrivals from 18,264 in 2020 to 129,300 in 2024, the contribution of the tourism sector to PAD declined from 22.73% in 2022 to 18.35% in 2024. The study aims to analyze the implementation of collaborative governance, identify supporting and inhibiting factors, and assess the creation of public value. A qualitative approach with a single-case study design was employed. Data were collected through in-depth interviews with nine informants representing local government, the private sector, and the community, as well as through field observations, document reviews, and the analysis of digital and audiovisual materials. The findings indicate that collaborative governance remains at the stage of pseudo-collaboration. Power, resource, and knowledge asymmetries are highly pronounced. Institutional design remains weak due to the absence of operational technical regulations governing partnerships, as well as the lack of specific tax and levy regulations for the tourism sector. Facilitative leadership has been inconsistent, as evidenced by seven changes in the position of Head of the Tourism Office within a four-year period. Furthermore, collaborative processes are largely event-driven and conducted on an irregular basis. Supporting factors include the government's normative commitment, the Regional Tourism Development Master Plan Regulation (RIPPARKAB), the local Maren culture, and small economic gains generated at the community level. Meanwhile, inhibiting factors are systemic in nature, including government dominance, the absence of technical regulations, non-permanent collaborative forums, low transparency, sectoral ego, and the geographical challenges associated with an archipelagic region. The study concludes that these small wins have failed to be transformed into increased PAD due to the weak institutionalization of collaborative mechanisms and the absence of horizontal accountability.
A Model for Waqf-Based Policy Innovation in Sukabumi City a Case Study of the Sukabumi City Endowment Fund Program Sudar Fauzi; Thomas Bustomi; Yaya Mulyana A. A
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study aims to analyze waqf-based policy innovation through the Sukabumi City Endowment Fund Program, identify its institutional barriers, and formulate an ideal policy model for local government. Employing a qualitative case study design, this research was conducted in Sukabumi City, West Java. Seventeen key informants were purposively selected from local government institutions, the Indonesian Waqf Board (BWI), nazirs, Islamic organizations, and community representatives. Data were collected through in-depth interviews, observation, and documentation, and were analyzed using Miles and Huberman’s interactive model combined with theory-driven thematic analysis based on Scott’s Institutional Theory. The findings reveal that the implementation of the policy has not been optimal due to institutional misalignment. First, the regulative pillar remains weak, as indicated by the absence of local regulations on cash waqf and the unavailability of standard operating procedures. Second, the normative pillar is fragile, reflected in conflicts of interest between the mayor and the partner foundation, as well as low public trust. Third, the cognitive pillar is fragmented, as shown by the existence of at least seven conflicting cognitive schemas among the actors involved. As a theoretical contribution, this study extends Institutional Theory by introducing the concept of Institutional Synergy and proposing a fourth pillar, namely the Collaborative Pillar. This pillar consists of five components: a multistakeholder forum, early engagement, total transparency, an anti-conflict-of-interest mechanism, and a wakif forum. Practically, this study recommends that local governments establish a clear legal framework before program implementation, ensure multi-actor engagement from the planning stage, and implement total transparency to strengthen public trust. The proposed model may be replicated by other regions with similar socio-religious characteristics.
The Relationship between the Valuation of Productive Assets and the Establishment of Provisions for the Elimination of Productive Assets with POJK 33 of 2018 at PT BPRS Puduarta Insani for the 2021-2023 Period Mulia Syahputri; Muhammad Syahbudi; Hendra Harmain
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

Islamic Rural Banks (Bank Pembiayaan Rakyat Syariah or BPRS) play an essential role in maintaining financial stability by applying prudential principles in managing productive assets. One key aspect of this practice is the assessment of asset quality and the establishment of the Allowance for Earning Asset Losses (PPAP) to anticipate financing risks, as regulated in Financial Services Authority Regulation (POJK) NO. 33/pojk.03/2018. This study aims to analyze the conformity of productive asset assessment and PPAP formation with POJK 33/2018 at PT BPRS Puduarta Insani, and to examine its implementation based on the Productive Asset Assessment (SPA) theory. The analysis shows that the non-performing financing (NPF) ratio at pt bprs puduarta insani reached 37%, indicating a high level of financing risk that underscores the importance of proper PPAP formation and the application of prudential principles to preserve asset quality and financial stability.
The Phenomenon Of Discrepancy Between Students' Knowledge And Moral Behavior Muhamad Ihsan Fadhilah; Septi Gumiandari; Anissatun Mutiah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study aims to analyze the discrepancy between students’ moral knowledge and their moral behavior within the educational environment. The research employs a qualitative approach with a descriptive design, intending to gain an in-depth understanding of the phenomenon based on real conditions in the field. Data collection techniques include observation, in depth interviews, and documentation, with research subjects consisting of students, teachers, and other related parties. The results indicate that students generally possess a fairly good level of moral knowledge, particularly regarding values such as honesty, responsibility, and discipline. However, in practice, inconsistencies are still found between this knowledge and the behaviors displayed, such as cheating, lack of discipline, and irresponsibility. This suggests that moral knowledge has not been fully internalized within the students. The factors contributing to this discrepancy include internal factors such as low self-control and motivation, as well as external factors such as lack of role modeling from teachers, family environment, peer influence, and digital media exposure. Therefore, a more comprehensive and sustainable character education approach is needed one that integrates cognitive, affective, and behavioral aspects to create alignment between students’ moral knowledge and their actions.
A Critical Discourse Analysis Of Manipulation And Abuse Of Power In Aurélie Moeremans’ Memoir Broken Strings Alda Febrianti Zulri; Resti Amalia
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study examines the discourse of manipulation and abuse of power in Aurelie Moeremans’ memoir Broken Strings: Fragments of a Stolen Youth using Teun A. van Dijk’s Critical Discourse Analysis (CDA) approach. The problem addressed is that manipulative and power-abusive language patterns in memoirs of grooming and relational abuse remain under-explored, as most CDA research has concentrated on fictional or political-media discourse. This study employs a qualitative, descriptive-analytical method combined with library research: linguistic units (words, phrases, clauses, and narrative segments) in Broken Strings were identified, marked, and classified using the read-and-record technique into categories of manipulation strategy, guided by van Dijk’s framework of positive self-presentation, negative other-presentation, mitigation of responsibility, and emotional control. Twenty data extracts across four categories show that the perpetrator systematically combines idealizing flattery and debt-creating attention to secure trust, devaluing remarks about the victim’s body and judgment offset by reassurances of loyalty, explicit threats and surveillance relabeled as protection or romance to secure coerced formal consent, and denial-attack-reversal sequences that convert his own public misconduct into evidence of her supposed failings. These strategies operate together as a single, escalating discourse of domination in which control is repeatedly narrated as care and devaluation is always followed by reassurance. This study concludes that memoirs constitute a rich and underused source of discursive data for CDA and contributes to public understanding of how manipulative language operates in relational violence.
Implementation Of The Disabilities And Eldery Care Program Policy At The Department Of Population And Civil Registration Of Sidoarjo Regency Frida Apprilia Pradini; Muhammad Agus Muljanto
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

The electronic ID card (KTP-el) is mandatory for every citizen to fulfills citizens' rights to achieve welfare. Easy access to KTP-el recording services is the first step towards this goal. The diverse conditions of the population in Sidoarjo District result in some residents, especially those with disabilities and the elderly, not having KTP-el due to economic and physical limitations. According to this issue, the Department of Population and Civil Registration of Sidoarjo developed an outreach service for KTP-el recording for people with disabilities and the elderly through the Peduli Disabilitas dan Lanjut Usia (Dilan) program. This research aims to describe the implementation and application of the Peduli Dilan program in Sidoarjo District. This research uses a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The results of this research show that the implementation of Peduli Dilan program facilitates access to KTP-el recording for people with disabilities and the elderly, creating an administratively compliant environment.
Analysis Of The Influence Of Accounting Conservatism, Tax Avoidance, Leverage, Profitability, And Company Size On Company Value Yunisha Ayu Ananda; M. Rifki Bakhtiar
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i3.418

Abstract

This research aims to find out how accounting conservatism, tax avoidance, leverage, profitability, and firm size on firm value is affect the value of manufacturing companies that make things people buy, which are listed on the Indonesian stock market between 2020 and 2022. How much a company is worth is shown by its Price to Book Value (PBV), and the things that might change it are shown by CA, ETR, DER, ROA, and Ln Total Assets.The way to do this is by using a specific math process with 236 pieces of information, after getting rid of any that were too far off. The results show that profits and how big a company is have a good and clear effect on how much a company is worth. But being careful in accounting, avoiding taxes, and amounts of debt do not have a clear effect. The Adjusted R² number of 9.4% shows that the math only explains a small bit of what changes how much a company is worth. To sum up, those who put money into companies care more about how much money a company makes and how big it is, instead of careful plans or saving on taxes, when they decide how much a company is worth.
The Effect of Sales Growth, Profitability, and ESG Disclosure on Company Value with Firm Size Moderation (Study on Mining Companies at IDX) Popi Dwiyanti; Ranila Suciati
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 01 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study aims to analyze the influence of sales growth, profitability, and ESG disclosure on company value with company size as a moderation variable in mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. This study uses a quantitative approach with panel data regression methods and moderated regression analysis (MRA). The research sample consisted of 20 companies with a total of 100 observations. The results of the study show that sales growth has no effect on company value, profitability has a positive effect on company value, and ESG disclosure has an effect on company value. The results of the moderation test showed that the size of the company was able to moderate the influence of sales growth on the company's value, but was unable to moderate the influence of profitability and ESG Disclosure on the company's value. This research implies that investors not only consider the efficiency of the asset, but also the sustainability performance and ability of the company to generate profits
The Influence Of Exchange Rates, Interest Rates, And Inflation On The Performance Of The Indonesian Stock Market Ferdy Audrian Wibisono; Jubaedah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study analyzes the influence of exchange rates, interest rates, and inflation on the performance of the Indonesian Stock Market using quantitative methods with multiple linear regression analysis. Monthly data from January 2018 to December 2024 were obtained from the websites www.id.investing.com, www.idx.co.id, and www.bi.go.id, with a total of 84 data points using saturated samples. The results show that the exchange rate has a significant negative effect on the stock market, indicating semi-strong market efficiency. Conversely, interest rates and inflation do not have a significant effect, reflecting a weak level of market efficiency.

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