International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) with registered number E-ISSN 3123-6383, is a peer-reviewed journal published two times a year by PT. ZILLZELL MEDIA PRIMA. IJEELSC is intended to be the journal for publishing articles reporting the results of research on Economics, Education, Law, and Social Sciences. IJEELSC provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of Economics, Education, Law, and Social Sciences, both theory and methods. It aims to foster the exchange of ideas on a range of essential subjects and to provide a stimulus for research in the further development of international perspectives. The covered domains but not limited to, such as; Economics: Accounting, Taxation, Management, Business, Entrepreneurship, Sustainability, Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons. Education: Education Management, Education Assessment, Education Technology, Education Curriculum, Learning and Teaching, and Latest Education Policy Law: Civil Law, Criminal Law, Constitutional Law, State Administrative Law, International Law, Economic Law, Human Rights Law, Environmental Law, Technology and Information Law, Legal Philosophy and Legal Theory Social Sciences: Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
Articles
12 Documents
<![CDATA[LEGAL REVIEW OF THE CRIME OF HACKING CRYPTOCURRENCY BASED ON BLOCKCHAIN TECHNOLOGY ]]>
<![CDATA[Abdul Kadir]]>;
<![CDATA[Khozinatul Asrori]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 1 (2025): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/jwzv6y22
<![CDATA[Hacking cryptocurrencies (digital currencies that include Bitcoin, Ethereum, Litecoin, Ripple, Stellar, Dogecoin, Cardano, Eos, and Tron) is a serious challenge in the context of blockchain technology, threatening the security and trust of users and the system as a whole. This research aims to explore cryptocurrency hacking with a focus on blockchain technology. The first problem statement identifies the types of hacks that are common in cryptocurrency transactions, while the second problem statement explores the factors that influence the vulnerability of blockchain systems to hacking. The research method uses a normative research type, with a detailed literature study approach to hacking cases that have occurred before, as well as technical analysis of system weaknesses that allow hacking to occur. Data was collected from relevant primary and secondary sources to support the analysis. The outcome of this research is an in-depth understanding of how hacking mechanisms work in the context of blockchain, as well as the identification of risk factors that can be evaluated to strengthen blockchain security. The findings provide a foundation for practical advice for blockchain platform developers, cryptocurrency users, and regulators in an effort to improve the security of future blockchain infrastructure. It is hoped that the results of this study will not only improve the understanding of cryptocurrency hacking threats, but will also make a significant contribution to building a more secure and trustworthy blockchain ecosystem.]]>
<![CDATA[THE INFLUENCE OF PUBLIC ACCOUNTING FIRM SIZE, AUDIT FEE, AND COMPANY SIZE ON AUDIT QUALITY ]]>
<![CDATA[Icih]]>;
<![CDATA[Norhanizah Johari]]>;
<![CDATA[Anissa Dela Fitri]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 1 (2025): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/j53p6m55
<![CDATA[This study seeks to examine the influence of public accounting firm magnitude, audit fees, and company scale on audit quality. Utilizing quantitative methodology, logistic regression analysis was conducted employing spss version 25 software. The study focused on building materials firms listed on the malaysia stock exchange between 2020 and 2022. Data were extracted from the annual reports of these entities, with a purposive sampling approach involving 27 companies. Findings indicate a statistically significant positive relationship between the size of public accounting firms and audit quality (p < 0.001). Conversely, audit fees (p = 0.738) and company size (p = 0.243) exhibit no significant positive association with audit quality. Hence, the research concludes that public accounting firm magnitude positively impacts audit quality, while audit fees and company size lack significant influence.]]>
<![CDATA[THE ROLE OF INTERNATIONAL INSTITUTIONS IN IMPLEMENTATION OF THE LAW AGAINST GROSS HUMAN RIGHTS CRIMES IN THE CONTEXT OF GENOCIDE ]]>
<![CDATA[Nopit Ernasari]]>;
<![CDATA[Devi Anggaeni]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 1 (2025): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/khfhq119
<![CDATA[Human rights are a basic concept that recognizes the rights inherent in all human beings based on their humanity. These rights are universal and apply to all individuals at all times and in all places. These rights are irrevocable and cannot be taken away. In addition, human rights are interconnected, interdependent, and inseparable. Gross human rights crimes, such as crimes against humanity, are committed systematically and on a widespread scale with the aim of using power. These crimes are categorized as extraordinary crimes, with special characteristics and defined in laws relating to human rights courts. These crimes include crimes such as genocide and crimes against humanity. The serious problem of human rights crimes has received international attention, with the Rome Statute on the International Criminal Court dealing with these crimes. International institutions, such as the United Nations, play an important role in protecting human rights, in line with their responsibility to uphold international security and peace.]]>
<![CDATA[REVISITING THE GOLDEN RULE IN ACCOUNTING: A NORMATIVE INQUIRY INTO JUSTICE, FAIRNESS, AND EQUITY ]]>
<![CDATA[Bamidele Vincent Olawale]]>;
<![CDATA[Abdulsallam Dauda]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025): July ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/a8s2vd58
<![CDATA[This paper examines the application of the ethical principle of the Golden Rule, “Treat others as you wish to be treated,” in a framework of accounting professions. It is notable that justice and fairness, or equity, are accepted elements of accounting’s legitimacy, value, and social worth; nevertheless, a full application of the Golden Rule in accounting theory and practice has not been realized. This work aims at establishing a normative model rooted in the Golden Rule to account for distributive, procedural, and corrective injustice in accounting, drawing from differing philosophical, religious, and ethical works. This model demonstrates how the Golden Rule can help resolve ethics-based dilemmas related to financial reporting, auditing, taxation, and professional practices by cultivating empathy and reciprocal responsibility, which can be termed attitudinal accountability among professionals. This paper also outlines actionable recommendations for educators as well as setters of standards and practitioners within prescribed professional networks. Policy initiatives researched are on the implementation forefront. Ultimately this paper argues that the profession of accounting advocating moral culture with the Golden Rule will restore public confidence while providing better opportunities for all stakeholders.]]>
<![CDATA[INTEGRATING CSR AND GREEN ACCOUNTING: IMPACT ON CORPORATE FINANCIAL PERFORMANCE IN INDONESIA ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025): July ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/tm6k1h97
<![CDATA[This study investigates the impact of Corporate Social Responsibility (CSR) and Green Accounting on the financial performance of companies in emerging markets, focusing on the Indonesian manufacturing sector during the period 2020–2024. A total of 220 manufacturing firms listed on the Indonesia Stock Exchange (IDX) were selected using purposive sampling, based on the availability of sustainability and annual reports. The analysis employed multiple linear regression with the support of EViews 12 software to examine the relationship between the independent variables (CSR and Green Accounting) and financial performance. The findings reveal that both CSR and Green Accounting have a significant positive influence on financial performance, indicating that firms engaging in socially and environmentally responsible practices are likely to achieve better financial outcomes. These results highlight the strategic importance of integrating sustainability initiatives into corporate operations. Future research is recommended to explore additional variables and extend the analysis across different sectors or timeframes.]]>
<![CDATA[BEYOND THE BUZZWORD: WHAT THE LITERATURE SAYS ABOUT CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Faza Wahyu Anggrainy]]>;
<![CDATA[Sultan Maulana Hakim]]>;
<![CDATA[Ester Hanna Gunawan]]>;
<![CDATA[Dian Widiyati]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025): July ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/x2ny9d69
<![CDATA[This research aims to examine the influence of tax aggressiveness, firm characteristics, good corporate governance, ownership structure, environmental performance, leverage, board of commissioner's size, and profitability on Corporate Social Responsibility (CSR) in companies listed on the Indonesia Stock Exchange (IDX). This study employs a qualitative approach using the Systematic Literature Review (SLR) method and applies the PRISMA framework in reviewing 15 selected journal articles published between 2013 and 2023. The results indicate that firm characteristics, good corporate governance, environmental performance, board of commissioner's size, and profitability have varying effects on CSR disclosure depending on company context. Meanwhile, tax aggressiveness, leverage, and ownership structure tend to have a negative or inconsistent influence on CSR.]]>
<![CDATA[FINANCIAL IMPACT AND RISKS ON STUDENT INVESTMENT DECISIONS ]]>
<![CDATA[Hanzhely Syabrina Putrie]]>;
<![CDATA[Yanti Susanti]]>;
<![CDATA[Shara Salsabila]]>;
<![CDATA[Nafa Rona Sugesti]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025): July ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/0pf46355
<![CDATA[With the advancement of financial technology, university students now have access to a variety of investment instruments. However, investment decisions are influenced not only by potential returns but also by personal financial conditions and perceptions of risk. This study aims to analyze the influence of financial conditions and risk perception on students' investment decisions. A quantitative approach combining descriptive and associative methods was employed. The descriptive approach provides an overview of student investment behavior, while the associative approach examines the relationship between financial condition (X1), risk perception (X2), and investment decisions (Y). Data were collected through questionnaires distributed to student respondents, resulting in a total of 151 samples. These were analyzed using both descriptive and inferential statistics to explore inter-variable relationships. The respondents were drawn from several universities across Indonesia, including both public and private institutions. The majority of respondents—61 students (40.4%)—came from Yatsi Madani University, while the remaining 90 students (59.6%) were from other universities such as Pamulang University, Raharja University, Jakarta State University, Indonesia University, Padjadjaran University, and Bandung Institute of Technology. Based on the results, it can be concluded that in today's digital era, students' investment behaviors and decisions are significantly influenced by both independent variables: financial condition and risk perception]]>
<![CDATA[IMPLEMENTATION OF FINANCIAL RISK MANAGEMENT IN IMPROVING THE PROFITABILITY PERFORMANCE OF THE ISLAMIC BANKING SECTOR ]]>
<![CDATA[Nanda Ayu Frastika]]>;
<![CDATA[Yanti Susanti]]>;
<![CDATA[Nisma Natasha Arla]]>;
<![CDATA[Wilyan Arta Almajid]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025): July ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/m654d521
<![CDATA[The transformation of the global economic paradigm towards a sustainable financial system puts Islamic banking in a strategic position but faces the complexity of challenges in optimizing profitability. This research aims to analyze the implementation of financial risk management in improving the profitability performance of the Indonesian Islamic banking sector. The research method uses an explanatory quantitative approach with data analysis of a panel of 15 Islamic banks for the 2019-2023 period. The results showed an average NPF of 3.2%, FDR of 89.4%, and CAR of 22.5% with variability indicating risk complexity. The effectiveness of risk management was positively correlated significantly with ROA (r=0.68, p<0.01) and ROE, where large banks achieved an effectiveness score of 78.5% compared to 58.9% of small banks. Digital technology integration shows 67% adoption with a 32% increase in operational efficiency. A one-unit increase in effectiveness score contributed to a 0.034% ROA growth and an ROE of 0.28%. The study concludes that the implementation of optimal risk management has a significant impact on profitability with a lag effect of 6-9 months, confirming the strategic imperative for sustainable investment in risk management infrastructure.]]>
<![CDATA[HOSPITAL REVENUE MANAGEMENT MODEL BASED ON HUMAN CENTRED DESIGN: A CASE STUDY OF A HOSPITAL IN GHANA ]]>
<![CDATA[Daniel Amoah]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 1 (2025): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/0ykt1059
<![CDATA[This study aims to enhance revenue mobilisation at Breman Seventh Day Adventist (SDA) Hospital, Kumasi, through Human-Centred Design principles and design thinking methodologies. The study employs innovation and user-centred systems theory, systems thinking theory, and service design theory. Employing a qualitative case study approach, the research sampled 24 stakeholders comprising finance staff, clinical personnel, and patients at the hospital. Data collection utilised structured interviews, focus group discussions, and observations. The study employs thematic analysis to examine patterns and generate insights. Findings revealed that revenue challenges stem from systemic integration gaps rather than isolated technical failures. This manifests through disconnected workflows, inadequate patient communication systems, and limited interdepartmental collaboration. The design thinking process successfully engaged stakeholders in collaborative problem-solving, generating innovative solutions that address multiple system components simultaneously. Findings validate the study’s theoretical background. Key recommendations include developing patient financial education programs, implementing simplified billing systems, integrating financial counselling into clinical workflows, and enhancing mobile payment options. The research demonstrates that Human-Centred Design principles effectively address complex healthcare management challenges, aligning with organisational missions and stakeholder needs. The study contributes practical frameworks for implementing participatory improvement initiatives in resource-constrained healthcare settings and provides evidence for the effectiveness of stakeholder-centred approaches to financial sustainability.]]>
<![CDATA[ETHNOMATHEMATICS IN PRACTICE: MATHEMATICAL CONCEPTS IN PANDEGLANG'S TRADITIONAL BALOK CAKE ]]>
<![CDATA[Nenden Suciyati Sartika]]>;
<![CDATA[Peni Permatasari]]>;
<![CDATA[Eka Rosdianwinata]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 1 (2025): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/9xxzmp08
<![CDATA[The purpose of this study is to determine the relevance of Pandeglang's traditional food, Kue Balok, to mathematics learning using the Ethnomathematics approach. Ethnomathematics is one of the applications of mathematics learning related to culture. This research was conducted at Kue Balok Babakan Hj. Djamsinah located in Montor, Pagelaran District, Pandeglang Regency, Banten. The object of ethnomathematics study in this study is Pandeglang's traditional food, Kue Balok. The type of research used is exploratory research with an ethnographic approach. Data collection methods used are observation, interviews, and documentation. The results of the study indicate that mathematics learning using the traditional Pandeglang food, kue blok, as an object can be linked to geometry and flat-sided solids. The shape of the kue blok itself represents the concept of a cuboid, so it can be used to introduce concepts such as volume and surface area. Its relevance to mathematics learning lies in its potential as a contextual learning medium that can bridge students' understanding of abstract mathematical concepts. Thus, ethnomathematics in kue blok can be used to create mathematics learning that is more meaningful and relevant to students' local culture.]]>
