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.
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<![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[DIGITAL COMIC MEDIA FOR MATHEMATICAL LITERACY DEVELOPMENT IN EDUCATION: A CONTEXTUAL APPROACH ]]>
<![CDATA[Nenden Suciyati Sartika]]>;
<![CDATA[Peni Permatasari]]>;
<![CDATA[Ika Meika]]>
<![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/r2fknn30
<![CDATA[The purpose of this research is to produce a valid and practical contextual digital comic media for eighth-grade circle material. The research and development were conducted using the ADDIE R&D model. The research began with the stages of analysis, design, development, implementation, and evaluation. The developed digital comic was validated by expert validators: material experts, language experts, and media experts. The material experts scored 95.2%, with very valid criteria, the language experts scored 84%, with very valid criteria, and the media experts scored 84.6%, with very valid criteria. The validation results of the digital comic, validated by the expert validators, indicated that the digital comic was suitable for limited testing with students to determine its practicality. The digital comic, which had previously been revised based on the suggestions and input from the expert validators, was presented. The limited trial began with a small group trial with an average percentage of 85.5%, categorized as very practical, followed by a large group trial with an average percentage of 85.6%, categorized as very practical. The limited trial was conducted in class VIII D of SMPN 2 Menes. Posttest results showed that digital comics were able to support students' mathematical literacy skills, with high average scores in the small group trial of 18 and the large group of 18, with a stable standard deviation of 1.25 for the small group and 1.76 for the large group. Thus, digital comics, in addition to being practical, can also support students' mathematical literacy skills.]]>
<![CDATA[IMPLEMENTING CONSUMER PROTECTION LAW IN DIGITAL ECONOMY: LEGAL RESPONSIBILITIES OF E-COMMERCE DELIVERY SERVICE PROVIDERS ]]>
<![CDATA[Dede Mulyati]]>
<![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/qjzhjm51
<![CDATA[The development of the business world in the current digital era has developed rapidly, Indonesian people prefer to use electronic media to meet all their wants and needs in everything such as fashion, household needs, etc. Such a situation makes digital platforms develop very rapidly with the aim of meeting the needs of the Indonesian people in meeting all needs in a practical and cost-effective way. Various platforms have emerged, including Buka Lapak as a digital platform that is growing rapidly today, for business development the platform opens partnerships in various regions so that the business reach is wider, one of which is in Cikeusik sub-district called Mitra Bukalapak Agen Tiga Putra. This research will identify the extent to which business actors, in this case Mitra Bukalapak Agen Tiga Putra, are responsible for the loss of goods sent by consumers and whether consumers receive adequate legal protection in accordance with the applicable provisions in Law Number 8 of 1999 concerning Consumer Protection. The Research Method uses a qualitative approach with an analytical descriptive method, where data is obtained through interviews, observations, and documentation conducted in the field. It is hoped that the results of this study can provide an understanding of the practice of legal responsibility in shipping services and consumer protection in the event of loss of goods.]]>
