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
22 Documents
<![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.]]>
<![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.]]>
<![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.]]>
