Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan
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.
Articles
27 Documents
<![CDATA[Apakah Pajak Masih Menjadi Determinan Utama? Peran Corporate Governance dan Mekanisme Bonus dalam Keputusan Transfer Pricing di Indonesia ]]>
<![CDATA[Imelda De Lavega]]>;
<![CDATA[Willy Nofranita]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[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.]]>
<![CDATA[Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang ]]>
<![CDATA[Julia Az-zahra]]>;
<![CDATA[Willy Nofranita]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[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.]]>
<![CDATA[Pembelajaran Adaptif Berbasis Teknologi: Upaya Meningkatkan Keterlibatan dan Hasil Belajar Siswa ]]>
<![CDATA[Muharleni]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[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.]]>
<![CDATA[Pemanfaatan Learning Analytics dalam Pembelajaran Digital: Peluang dan Permasalahan dalam Praktik Pendidikan ]]>
<![CDATA[Annisa Putri]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[This study aims to analyze the opportunities and challenges of utilizing learning analytics in digital learning environments. The research employed a systematic literature review of 30 scholarly articles published between 2015 and 2025, retrieved from reputable academic databases. Data were analyzed using thematic analysis to identify key patterns, trends, and issues in the implementation of learning analytics. The findings reveal that learning analytics has significant potential to enhance learning quality through predictive functions, personalized learning, and improved student engagement. However, its implementation faces critical challenges, particularly related to ethical concerns, data privacy, limited data literacy, and insufficient integration with pedagogical approaches. The study also highlights the dominance of a technocentric perspective, which often overlooks the humanistic dimensions of education. As a contribution, this study proposes the Integrative Learning Analytics Pedagogical-Based Model (ILAP), which integrates technological, pedagogical, and ethical dimensions into a holistic framework. The implications emphasize the need to strengthen educators’ data literacy, develop robust data governance policies, and promote context-sensitive and sustainable implementation of learning analytics.]]>
<![CDATA[Penggunaan Augmented Reality dan Virtual Reality dalam Pembelajaran: Potensi dan Keterbatasannya terhadap Pemahaman Konsep ]]>
<![CDATA[Sanjaya]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[This study aims to analyze the potential and limitations of Augmented Reality (AR) and Virtual Reality (VR) in learning, particularly in relation to conceptual understanding. The study employs a qualitative approach using a systematic literature review (SLR) of peer-reviewed articles published between 2015 and 2025. Data were collected from major academic databases, including Scopus, Web of Science, and ScienceDirect, and analyzed using thematic and critical descriptive methods. The findings indicate that AR and VR have significant potential to enhance visualization of abstract concepts, as well as students’ motivation and engagement. However, their impact on conceptual understanding remains inconsistent and is highly dependent on instructional design, pedagogical integration, and cognitive load. The study also reveals a gap between improved affective outcomes and cognitive learning results. Furthermore, factors such as teacher readiness, infrastructure, and technological access play a crucial role in determining implementation effectiveness. This study highlights that AR and VR are not merely technological innovations but require pedagogy-driven integration to achieve meaningful learning outcomes. Therefore, future research should focus on developing integrative learning models that balance immersion and cognitive effectiveness.]]>
<![CDATA[Analisis Pola Komunikasi Siswa SMA Negeri 1 Mamasa ]]>
<![CDATA[Tifa Mora]]>;
<![CDATA[Fanny fandriany]]>;
<![CDATA[Astriani Sanda]]>;
<![CDATA[Nurul Syafirah]]>;
<![CDATA[Nurisma Judar]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[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.]]>
<![CDATA[Analisis Manajemen Persiapan Akreditasi Sekolah dalam Menjamin Mutu Pendidikan di SMK Muhammadiyah 1 Malang ]]>
<![CDATA[Elfira]]>;
<![CDATA[Sri Yunita Simanjuntak]]>;
<![CDATA[Moh. Badrut]]>
<![CDATA[ Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Suria Academic Press ]]>
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<![CDATA[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.]]>
