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[PROFITABILITY MODERATES THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND INDEPENDENT BOARDS OF COMMISSIONERS ON COMPANY VALUE ]]>
<![CDATA[Rudi Harianto]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/1b4z0q75
<![CDATA[This research aims to analyze the effect of Corporate Social Responsibility (CSR) and independent board of commissioners on company value with profitability as a moderation in Manufacturing Companies on the Indonesia Stock Exchange in 2021-2023. This study uses a quantitative approach. The sampling technique used in this study using a purposive sampling approach after the sampling technique was carried out, the companies used in the study were 29 companies with a total observation year of 3 years so that the sample data used was 87 data on manufacturing companies on the Indonesia Stock Exchange in 2021-2023, The data analysis technique used moderation regression analysis. The results of this study indicate that Corporate Social Responsibility (CSR) has an effect on company value, an independent board of commissioners has an effect on company value, profitability has an effect on company value, profitability can be a moderation between Corporate Social Responsibility (CSR) and company value, and profitability can be a moderation between an independent board of commissioners and company value.]]>
<![CDATA[CUSTOMER SATISFACTION WITH GOODS DELIVERY SERVICES: THE ROLE OF COURIERS, DELIVERY LOCATIONS, DELIVERY TIME, AND COMPLAINT SERVICE AVAILABILITY IN ONLINE SHOPPING APPLICATIONS ]]>
<![CDATA[Hendra Jonathan Sibarani]]>;
<![CDATA[Elizabet Haloho]]>;
<![CDATA[Fitria Halim]]>;
<![CDATA[Nora Anisa Sinulingga]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/d5jbr464
<![CDATA[This study investigates the influence of key factors in delivery services such as courier performance, delivery location, delivery time, and availability of complaint services on customer satisfaction in the context of online shopping applications. Using a quantitative approach and data collected from 300 valid responses in Medan were collected using purposive sampling, this study utilised PLS-SEM through SmartPLS to test the proposed model. The results show that all four factors have a significant and positive impact on customer satisfaction, with delivery time showing the strongest influence. On the other hand, the existence of an easily accessible and responsive complaint system strengthens consumers' trust in e-commerce platforms. Implications for e-commerce platforms and logistics providers are also discussed in this study, thus providing a clear understanding of the performance of e-commerce platforms in Indonesia. In addition, this study also makes a practical contribution by suggesting that e-commerce companies should focus more on improving delivery efficiency and post-purchase service, as well as building a proactive customer complaint system. Academically, the results of this study add to the literature in the field of logistics management and customer satisfaction in the digital era, and open up room for further research that can explore additional factors such as shipping costs, item security, and app user experience.]]>
<![CDATA[STUDENTS' DEMOGRAPHIC CHARACTERISTICS AND THEIR PERFORMANCE IN ECONOMICS IN OSUN STATE ]]>
<![CDATA[Folasade Omotosho]]>;
<![CDATA[Adesina B. A]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/9nac3a89
<![CDATA[The study examined the influence of secondary school students’ gender and socio-economic background on their academic performance. The study also determined the influence of secondary school students’ socio-economic background on their attitude toward Economics in Osun State, Nigeria. The research adopted a descriptive survey design. The population comprised all Senior Secondary School II students offering Economics in public schools across the state. A sample of 720 students was selected using a simple random sampling technique from twelve (12) schools. Data were collected using the Socio-Economic Background Questionnaire (SEBQ), Mathematical Economic test (MET) and Economics Students’ Attitudinaire (ESA), and they were analysed using mean, standard deviation, and Pearson Product-Moment Correlation. The findings revealed that gender significantly influenced students’ academic performance in Economics (R = -0.14; p < 0.05), with female students outperforming males. Similarly, socio-economic background had a significant positive influence on students’ attitude towards Economics (R = 0.29; p < 0.05). Based on the findings, it was recommended that schools should adopt gender-responsive instructional strategies and provide support mechanisms for students from low-income backgrounds to improve both performance and disposition toward Economics.]]>
<![CDATA[EDUCATIONAL CONTENT, INFORMATION QUALITY, AND BRAND AWARENESS: A STUDY OF INSTAGRAM USERS IN TANGERANG ]]>
<![CDATA[Alya Fitria Sari]]>;
<![CDATA[Susanti, Yanti]]>;
<![CDATA[Zahra Allya Dika]]>;
<![CDATA[Eisya Sabilatul F.]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/yhp7mw59
<![CDATA[The development of digital technology has changed the pattern of communication in society, with Instagram now becoming the main platform for brands to build awareness through visual and informative content. This study aims to examine the influence of educational content and information quality on the level of brand awareness among Instagram users in Tangerang City. Using a quantitative approach with an explanatory survey method, this study involved a population of 300 Instagram users. The research sample consisted of 75 respondents determined using the Slovin formula with non-probability sampling techniques. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The results show that, partially, educational content has a positive and significant effect on brand awareness (t-count 3.223 > t-table 2.645). Similarly, information quality has a positive and significant effect (t-count 4.914 > t-table 2.645) and is the most dominant variable. Simultaneously, both variables had a significant effect with an F-value of 96.048 and contributed 72.7% to the variation in brand awareness. This study concluded that the combination of educational content and accurate information presentation is very effective in strengthening brand memory among social media users.]]>
<![CDATA[CREDIT RISK MANAGEMENT AND NON-PERFORMING LOAN DYNAMICS IN HOME OWNERSHIP LENDING: EVIDENCE FROM AN INDONESIAN STATE-OWNED BANK ]]>
<![CDATA[Putri Handayani]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/awnd7h93
<![CDATA[This study aims to analyze the application of credit risk management in PT Bank Tabungan Negara (Persero) Tbk's Home Ownership Loan (KPR) products during the 2022–2024 period. Credit risk is a major risk in banking that has the potential to affect asset quality and stability of banks' financial performance, especially in banks with a focus on housing financing such as BTN. The research method used is a qualitative and quantitative descriptive approach by utilizing secondary data in the form of financial statements, risk management reports, as well as official publications of BTN and relevant scientific journals. The analysis focused on the development of Non-Performing Loan (NPL) ratios, the application of prudential principles, and mortgage credit risk mitigation strategies. The results show that the NPL ratio of BTN MORTGAGES during the 2022–2024 period has experienced an increasing trend, but is still at a relatively controlled level. BTN consistently implements credit risk management through 5C-based feasibility analysis and continuous credit supervision. This study concludes that the effectiveness of credit risk management plays an important role in maintaining the quality of mortgage credit and the sustainability of BTN's performance.]]>
<![CDATA[LAW ENFORCEMENT AGAINST ACTS OF VIGILANTISM IN SOCIETY AFTER THE OCCURRENCE OF CRIMINAL ACTS (STUDY AT THE REGIONAL POLICE OF LAMPUNG PROVINCE) ]]>
<![CDATA[Nurdianita]]>;
<![CDATA[Lina Maulidiana]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/h4dw6568
<![CDATA[Vigilantism represents a social phenomenon that frequently arises as an impulsive community response following a crime, largely stemming from diminished confidence in law enforcement. Such conduct poses a significant risk of generating additional legal infractions, given that it operates independently of authorized judicial procedures. The research questions include what form of law enforcement is taken against vigilantism that occurs in society after a crime occurs within the jurisdiction of the Lampung Provincial Police, what obstacles the Lampung Provincial Police face in enforcing the law against perpetrators of vigilantism, and what efforts the Lampung Provincial Police have taken to address the occurrence of vigilantism. The research method used is normative and empirical juridical with primary and secondary data analyzed qualitatively. The results of the study indicate that law enforcement against vigilantism is carried out through criminal law mechanisms in accordance with the Criminal Code and Criminal Procedure Code, with security measures, investigations, and inquiries without distinguishing the status of the perpetrator as a manifestation of the principle of due process of law and equality before the law. This law enforcement is felt by the community through the presence of officers at the scene of the incident, action against the perpetrator, and calls for resolution through legal channels. Obstacles faced include the spontaneous and group nature of the actions, difficulty in identifying the perpetrator, limited witnesses and evidence, and the continued strong belief that vigilantism is a normal reaction. Social solidarity and family resolutions also weaken the effectiveness of law enforcement. The efforts of the Lampung Provincial Police are carried out in a preventive, preemptive, and repressive manner through legal counseling, involvement of community and religious leaders, increased rapid police response, and firm action against perpetrators. This approach aims to prevent the culture of vigilantism and increase public trust in law enforcement. The recommendations include increasing public legal awareness, optimizing professional and consistent law enforcement by the police, and providing government support through strengthening policies, infrastructure, and ongoing legal education.]]>
<![CDATA[FRAUD HEPTAGON FACTORS AND FINANCIAL STATEMENT FRAUD: EMPIRICAL EVIDENCE FROM CONSUMER CYCLICALS FIRMS ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Diva Septy Annisa]]>;
<![CDATA[Rara Andini]]>;
<![CDATA[Selvy Aprilianty]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/heeq3667
<![CDATA[This study examines the effect of the Fraud Heptagon elements on Financial Statement Fraud in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using the purposive sampling method, 29 companies were selected, resulting in 116 panel data observatiotions analyzed through panel data regression. The result show that Financial Target (ROA) negatively affects financial statement fraud, while External Pressure (LEVERAGE) and Change in Director (CID) have positive effects. In contrast, Financial Stability (ACHANGE), Personal Financial Need (OSHIP), Greed, Ideal Conditions of the Company (NOI), and Frequent Number of CEO Pictures (CEOPIC) show no significants effect. Ignorance and Effective Monitoring (BDOUT) negatively affect fraud, indicating that awareness and good supervision reduce manipulations risks. Meanwhile, Change in Auditor (CHAUD) positively influence fraud, suggesting that auditor changes may create opportunities for misconduct. Overall, the findings highlight that not all Fraud Heptagon elements significantsly affect financial statement fraud. However, governance quality, leadership stability, and external oversight remain crucial in preventing fraudulent financial reporting.]]>
<![CDATA[HEPTAGON FRAUD: DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIA’S CONSUMER NON-CYCLICALS SECTOR ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Apriansyah Saputra]]>;
<![CDATA[Pugorlillah Rasuan Nanda Pasiraja]]>;
<![CDATA[Mohamad Vigu Gonzales]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/w66mva52
<![CDATA[This study examines the effect of the Fraud Hexagon on fraudulent financial reporting in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2021–2024 using a quantitative approach with panel data regression analysis. The sample consists of 60 companies selected through a purposive sampling method, and fraudulent financial reporting is analyzed in relation to several Fraud Hexagon proxy variables, including financial target, financial stability, external pressure, personal financial need, nature of industry, auditor change, change in directors, effective monitoring, greed, ignorance, and the frequency of CEO photographs. The empirical results show that ignorance, nature of industry, and auditor change have a significant effect on fraudulent financial reporting, while financial target, financial stability, external pressure, personal financial need, change in directors, greed, effective monitoring, and the frequency of CEO photographs do not significantly affect fraudulent financial reporting. These findings indicate that fraud risk in the consumer non-cyclicals sector is driven more by organizational awareness, industry-specific characteristics, and changes in external auditors than by financial pressure or managerial incentives. This study implies that regulators, auditors, and corporate governance mechanisms should prioritize strengthening internal control awareness, improving industry-based risk assessment, and closely monitoring auditor switching to enhance the prevention and detection of fraudulent financial reporting.]]>
<![CDATA[THE EFFECT OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT ON TRANSFER PRICING ]]>
<![CDATA[Nabilah Aulia Azmi]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Putri Rahayu]]>;
<![CDATA[Reni Nasiatul Hamidah]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/w57txb24
<![CDATA[This study examines the influence of audit tenure, tax minimization, and debt covenants on transfer pricing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A quantitative research approach was employed using secondary data from companies’ annual reports and financial statements. Through purposive sampling, 18 companies were selected, yielding 72 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier test, indicated that the Random Effects Model was the most appropriate estimation method. The findings show that transfer pricing is positively and significantly influenced by audit tenure, suggesting that longer auditor–client relationships enhance auditors’ ability to monitor and identify related-party transactions. Conversely, transfer pricing is negatively affected by tax minimization, proxied by the effective tax rate, and debt covenants, measured by the debt-to-equity ratio. Collectively, audit tenure, tax minimization, and debt covenants simultaneously influence transfer pricing, although the adjusted R-squared value of 12.16% indicates that transfer pricing practices are largely explained by factors outside the model. These findings offer insights for regulators and companies regarding the importance of auditor oversight in promoting transparency and compliance in related-party transactions.]]>
<![CDATA[WHAT DRIVES TRANSFER PRICING PRACTICES? EVIDENCE FROM THE HEALTHCARE SECTOR ]]>
<![CDATA[Karolina Kavnet Daeli]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Audy Fiska Farah Diba]]>;
<![CDATA[Naswa Zulfa Tuffahati]]>;
<![CDATA[Septia Permatasari]]>
<![CDATA[ International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January ]]>
Publisher : <![CDATA[PT. ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/546ztm77
<![CDATA[This study aims to analyze the influence of tenure audits, tax minimization, and debt covenants on transfer pricing practices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Transfer pricing is a pricing policy in transactions between parties that have a special relationship, which is often used by companies for tax efficiency purposes and financial performance management. This study uses a quantitative approach with a hypothesis testing method. The research population includes 38 healthcare sector companies on the IDX, while sample selection is carried out through purposive sampling with certain criteria until 13 eligible companies are obtained. The research data is in the form of secondary data sourced from the company's annual financial statements downloaded through the official IDX website (www.idx.co.id). The data analysis was carried out using linear regression of the panel data with the help of the EViews 12 software, as this model is able to accommodate data variations across time and between companies. The results of the study show that tenure audit and tax minimization do not have a significant effect on transfer pricing practices. This shows that the length of the auditor-client relationship and tax savings efforts do not necessarily affect transfer pricing decisions. In contrast, debt covenants have been shown to have a significant effect on transfer pricing practices, confirming that contractual pressures from debt agreements can motivate management to use transfer pricing. These findings are expected to make a theoretical and practical contribution to the development of accounting literature, regulators, investors, and corporate management.]]>
