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Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan
Published by PT Suria Acadenic Press
ISSN : -     EISSN : 31100694     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan merupakan jurnal ilmiah multidisipliner yang berfokus pada publikasi hasil penelitian, kajian konseptual, dan pengembangan keilmuan di bidang sosial, ekonomi, dan pendidikan. Jurnal ini bertujuan menjadi wadah akademik untuk mempertemukan para peneliti, dosen, mahasiswa, praktisi, serta pemerhati ilmu pengetahuan dalam menyebarluaskan gagasan dan temuan terbaru yang bermanfaat bagi pengembangan ilmu dan praktik di masyarakat. Ruang Lingkup Jurnal meliputi, tetapi tidak terbatas pada: 1. Ilmu Sosial o Kajian sosiologi, antropologi, politik, budaya, hukum, dan komunikasi. o Isu-isu sosial kontemporer, pembangunan masyarakat, serta kebijakan publik. o Transformasi sosial dalam era digital dan globalisasi. 2. Ilmu Ekonomi o Ekonomi makro dan mikro, pembangunan ekonomi, serta ekonomi regional. o Manajemen, akuntansi, bisnis, kewirausahaan, dan ekonomi kreatif. o Ekonomi Islam, keuangan syariah, dan praktik ekonomi berkelanjutan. 3. Ilmu Pendidikan o Inovasi pembelajaran, kurikulum, dan evaluasi pendidikan. o Teknologi pendidikan, media pembelajaran, dan e-learning. o Pendidikan karakter, pendidikan agama, serta pengembangan keterampilan abad 21.
Arjuna Subject : Umum -
Articles 41 Documents
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Apakah Pajak Masih Menjadi Determinan Utama? Peran Corporate Governance dan Mekanisme Bonus dalam Keputusan Transfer Pricing di Indonesia Imelda De Lavega; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.106

Abstract

Transfer pricing has become a critical issue in international taxation as it is often associated with profit shifting and tax avoidance strategies. This study aims to examine the effect of tax, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. The study employs a quantitative approach with an associative research design and applies multiple linear regression analysis to 60 observations selected through purposive sampling. The findings reveal that tax and bonus mechanisms do not significantly affect transfer pricing decisions, suggesting that economic incentives are not always the primary drivers of related-party transaction policies. In contrast, corporate governance, proxied by institutional ownership, has a significant effect, highlighting the crucial role of monitoring mechanisms in limiting managerial opportunism. Simultaneously, all variables significantly influence transfer pricing decisions. These results emphasize that transfer pricing practices are more strongly driven by corporate governance mechanisms than by purely economic factors, underscoring the importance of good corporate governance in enhancing transparency and accountability in corporate decision-making.
Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.107

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.
Pembelajaran Adaptif Berbasis Teknologi: Upaya Meningkatkan Keterlibatan dan Hasil Belajar Siswa Muharleni
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.110

Abstract

This study aims to analyze the effectiveness of technology-based adaptive learning in improving student engagement and Indonesian language learning outcomes among elementary school students. The study employed a quantitative approach using a quasi-experimental design with a non-equivalent control group design. The participants consisted of 60 fifth-grade students from an elementary school in Padang, Indonesia, divided into an experimental group and a control group. The experimental group received adaptive learning through a Learning Management System (LMS) equipped with personalized learning features, while the control group received conventional instruction. The learning focus was on reading comprehension and identifying main ideas in nonfiction texts. Data were collected through learning achievement tests, student engagement questionnaires, and classroom observations. Data analysis was conducted using paired sample t-test, independent sample t-test, N-Gain, and Cohen’s d effect size analysis. The findings revealed that technology-based adaptive learning significantly improved students’ learning outcomes compared to conventional learning (p < 0.05), with a large effect size (Cohen’s d = 1.12). In addition, student engagement in the experimental group was higher across cognitive, emotional, and behavioral dimensions. The results indicate that adaptive learning supported by technology creates a more personalized, interactive, and meaningful learning experience. Therefore, technology-based adaptive learning has strong potential to support literacy development and improve the quality of Indonesian language learning in elementary schools in the digital era.
Learning Analytics dalam Pembelajaran Digital: Kajian Konseptual tentang Peluang, Tantangan, dan Arah Implementasi Annisa Putri
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.113

Abstract

The rapid growth of digital learning environments has generated large volumes of learner data from various online learning activities. This development has accelerated the adoption of Learning Analytics as a data-driven approach to support more informed and evidence-based pedagogical decision-making. Despite its increasing implementation across educational settings, Learning Analytics continues to face significant challenges related to technology, ethics, data governance, and human resource readiness. This article aims to provide a conceptual analysis of the opportunities, challenges, and future directions of Learning Analytics implementation in digital learning. The study employs a conceptual research approach by critically analyzing and synthesizing theories and previous scholarly works relevant to Learning Analytics. The analysis involves identifying key concepts, organizing major themes, comparing different perspectives, and developing an integrated conceptual framework. The findings indicate that Learning Analytics plays a strategic role in promoting personalized learning, adaptive learning, early warning systems, continuous assessment, and evidence-based educational decision-making. However, its implementation is constrained by issues such as data privacy, information security, algorithmic bias, educators' data literacy, technological infrastructure, and institutional governance. As a conceptual contribution, this article proposes an implementation framework that integrates learning data sources, analytical processes, pedagogical decision-making, and ethical data governance to support adaptive, sustainable, and learner-centered digital education.
Augmented Reality dan Virtual Reality dalam Meningkatkan Pemahaman Konsep Peserta Didik: Tinjauan Literatur Sistematis Yeni Sulastri
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.117

Abstract

The rapid advancement of digital technology has accelerated the adoption of immersive learning technologies, particularly  Augmented Reality (AR) and Virtual Reality (VR), as innovative tools for facilitating conceptual learning. However, empirical findings regarding their effectiveness in improving students' conceptual understanding remain inconclusive. This study aimed to systematically examine the potential, effectiveness, and implementation challenges of AR and VR in enhancing conceptual understanding across educational settings. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. Literature was retrieved from Scopus, Web of Science, ScienceDirect, SpringerLink, ERIC, and Google Scholar, covering publications from 2015 to 2025. Of the 436 studies initially identified, 36 peer-reviewed articles met the inclusion criteria and were synthesized using thematic analysis. The findings indicate that AR and VR consistently improve concept visualization, learning motivation, student engagement, and immersive learning experiences. Nevertheless, their impact on conceptual understanding varies depending on instructional design quality, pedagogical integration, learners' characteristics, and cognitive load management. Furthermore, implementation barriers including infrastructure limitations, technology costs, teachers' digital competence, and unequal access to technological resources continue to constrain the effective adoption of immersive technologies. The review suggests that successful implementation of AR and VR depends not merely on technological sophistication but on the alignment of technology with sound pedagogical principles and contextual learning needs. These findings contribute to the theoretical development of immersive learning research and provide practical recommendations for educators, instructional designers, and policymakers seeking to optimize AR and VR integration in educational environments.
Analisis Pola Komunikasi Siswa SMA Negeri 1 Mamasa Tifa Mora; Fanny fandriany; Astriani Sanda; Nurul Syafirah; Nurisma Judar
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.128

Abstract

The digital transformation in education has significantly reshaped communication patterns between students and teachers; however, its effectiveness remains a challenge, particularly at the secondary education level. This study aims to describe and analyze the tendencies of students’ digital communication patterns at SMAN 1 Mamasa. A descriptive quantitative approach was employed, involving 26 students as respondents. The data were collected using a Likert-scale questionnaire and analyzed using descriptive statistics in the form of the mean value. The results indicate that all indicators fall within the moderate category, with the highest score on students’ reluctance to initiate communication with teachers (mean = 3.54) and the lowest on comfort in digital communication (mean = 2.96). Additionally, the use of informal language is relatively dominant (mean = 3.50) and contributes to potential misunderstandings in online communication (mean = 3.23). Social media also plays a significant role as a source of information (mean = 3.42). These findings suggest that digital communication is not yet fully effective, as it is influenced by psychological, linguistic, and cultural factors. This study highlights the importance of strengthening digital communication literacy and developing more adaptive academic communication strategies in school environments.
Analisis Manajemen Persiapan Akreditasi Sekolah dalam Menjamin Mutu Pendidikan di SMK Muhammadiyah 1 Malang Elfira; Sri Yunita Simanjuntak; Moh. Badrut
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.102

Abstract

This study aims to analyze the accreditation preparation management process at SMK Muhammadiyah 1 Malang, and to identify the supporting and inhibiting factors in that process. This research employs a qualitative approach with a descriptive design. Data were collected through observation, interviews, and documentation, and validated using triangulation techniques. The findings reveal that: (1) The accreditation preparation process at SMK Muhammadiyah 1 Malang was not maximally effective due to the absence of a formal decree (SK) establishing an official accreditation committee. Preparation stages included participation in supervisor-led socialization, completion of instruments based on School Self-Evaluation (EDS) data, and collection of physical evidence such as documents and photographs in accordance with accreditation instruments. (2) The primary supporting factors were the high collective enthusiasm of school members and adequate information technology (IT) competency among teachers. (3) The main inhibiting factors included teachers’ heavy workloads limiting preparation time, and insufficient time allocation for completing the Accreditation Data Entry (DIA) in the Sispena system. Based on these findings, it is recommended that schools strengthen organizational structures through the formation of a formal working team to improve the effectiveness of future accreditation preparation.
Eksplorasi Kendala Guru Pemula Dalam Mengimplementasikan Kurikulum Merdeka  Belajar Rosita Ovi Adelia; Catur Febhian Sukma Indrawati; Agung Setyawan
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 3 (2026): Januari 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i3.39

Abstract

This study aims to explore the various challenges faced by novice teachers in implementing the Merdeka Curriculum at the elementary school level. Using a qualitative descriptive approach with a case study design, data were collected through literature studies. The findings indicate that novice teachers encounter multidimensional challenges, including conceptual-pedagogical limitations, technical difficulties in designing differentiated instruction, structural barriers such as limited resources, and psychological pressures such as stress and fatigue. Despite their strong enthusiasm, teachers often struggle to translate curriculum concepts into classroom practice and to effectively manage heterogeneous classes. The study concludes that systemic support through structured mentoring programs, collaborative learning communities, and the provision of adequate facilities is essential to enhance the professionalism of novice teachers and ensure the successful implementation of the curriculum.
Kendala Penerapan media berbasis budaya berupa lagu tradisional dalam pembelajaran BIPA Sittiya nur Aisyah; Emy Rizta Kusuma
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 3 (2026): Januari 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i3.62

Abstract

Pembelajaran Bahasa Indonesia bagi Penutur Asing (BIPA) telah mengalami pertumbuhan signifikan seiring dengan peningkatan minat peserta dari berbagai negara. Lagu tradisional berfungsi sebagai alat yang efisien untuk menggabungkan pengajaran bahasa dan budaya. Namun, implementasinya dihadapkan pada sejumlah hambatan yang membuat pemanfaatannya belum sepenuhnya optimal. Kajian ini bertujuan untuk menguraikan tantangan penggunaan lagu daerah sebagai sarana pendidikan untuk menjadi landasan evaluasi dan perbaikan di masa mendatang. Temuan penelitian mengidentifikasi tiga hambatan utama dalam penerapan lagu tradisional sebagai media pembelajaran BIPA, yaitu: variasi latar belakang budaya peserta, keterbatasan sumber daya dan materi ajar BIPA yang disesuaikan dengan tingkat kemampuan bahasa dan konteks budaya, serta keterbatasan fasilitas seperti audio-visual dan teknologi. Fokus kajian ini berbeda dari penelitian sebelumnya yang lebih menekankan efektivitas penggunaannya, sehingga memberikan kontribusi penting sebagai dasar untuk pengembangan strategi dan solusi. Temuan ini diharapkan menjadi panduan bagi pendidik dan pengembang materi ajar untuk memaksimalkan potensi lagu tradisional sebagai sarana pendidikan yang efektif dan kontekstual.  
Pengaruh Work Environment terhadap Job Satisfaction pada Karyawan Startup Digital Moh. Badrut
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 3 (2026): Januari 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i3.66

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh lingkungan kerja terhadap kepuasan kerja karyawan di startup digital. Startup digital merupakan jenis perusahaan yang berkembang pesat dalam beberapa tahun terakhir, dengan ciri khas budaya kerja yang fleksibel dan inovatif. Meskipun banyak penelitian sebelumnya yang meneliti pengaruh lingkungan kerja terhadap kepuasan kerja di sektor konvensional, sedikit sekali yang mengkaji hal ini dalam konteks startup digital, khususnya di Indonesia. Penelitian ini mengisi gap tersebut dengan mengkaji faktor-faktor lingkungan kerja yang meliputi fleksibilitas waktu, kebijakan keseimbangan kerja-kehidupan, dan budaya organisasi yang mendukung inovasi. Melalui pendekatan kuantitatif, penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dengan instrumen kuesioner yang mengukur dua variabel utama: lingkungan kerja dan kepuasan kerja. Data dikumpulkan dari 124 karyawan yang bekerja di berbagai startup digital di Malang, Indonesia, dan dianalisis menggunakan Structural Equation Modeling (SEM) dengan bantuan SmartPLS 4.0. Hasil penelitian ini menegaskan bahwa lingkungan kerja yang baik berpengaruh positif terhadap kepuasan kerja karyawan di startup digital. Oleh karena itu, perusahaan startup digital disarankan untuk memperhatikan penciptaan lingkungan kerja yang mendukung fleksibilitas, keseimbangan kerja-kehidupan, dan inovasi guna meningkatkan kepuasan kerja dan kinerja karyawan mereka. Kebijakan yang memprioritaskan kesejahteraan karyawan akan berkontribusi pada keberhasilan organisasi secara keseluruhan.

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