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Khazanah Sosial
Published by Universitas Islam Negeri Sunan Gunung Djati Bandung
ISSN : -     EISSN : 27158071     DOI : https://doi.org/10.15575
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
is an open access and peer-reviewed journal. It publishes current and original research on various contemporary social and political issues, including: Gender politics and identity Digital society and disruption Civil society movement Community welfare & social development Citizenship & public management Public policy innovation International politics & security Media, information & literacy Economic & political issues Educational problems (not teaching procedures) Governance & democracy Radicalism & terrorism Sociology
Arjuna Subject : Umum - Umum
Articles 286 Documents
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Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Sheila Najla Syahirah; Harry Suharman; Dede Abdul Hasyir; Jumadil Saputra
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Abstract

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.
Cultural Diversity in Public Administration: Understanding the Implications of Government Science Theories for Multicultural Management Rahmat Salam
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30791

Abstract

This article explores the implications of government science theory regarding cultural diversity in the context of public administration and multicultural management. Using a theoretical framework that includes organizational theory, policy theory, and collective action theory, this research in-depth understands the role and influence of cultural diversity on various aspects of public administration, including public policy, administration, and interactions between individuals. This article also explores how some public administration entities have successfully integrated multicultural management. The data analysis method involves a triangulation approach, combining qualitative data and interview data analyzed using the NVivo 12 application. The research results highlight challenges and opportunities in improving multicultural management, with a focus on cultural education, technology, community participation and cultural inclusion. The implications of government science theory in this context strengthen the urgency to address cultural diversity as an important element in modern and multicultural public administration.
Navigating the Digital Society: Financial Literacy as a Tool for Empowerment Ade Maharini Adiandari
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30792

Abstract

In an era of an increasingly digitalized society, digital financial literacy has become a necessity to equip individuals with the knowledge and skills necessary to manage personal finances and take advantage of investment opportunities in a complex digital economic environment. This research aims to deepen understanding of financial literacy in a digital society and identify existing challenges and opportunities. This research uses a descriptive qualitative approach with data obtained from various research results and previous studies that are relevant to this research. The results of this research identify challenges, such as lack of motivation and complexity of financial products, as well as challenges measuring literacy levels and inequality of access. To achieve more equitable and sustainable financial literacy, fiscal incentives can also be used to encourage community participation in financial literacy programs. With the joint efforts of government, the financial industry, and society, we can achieve a more financially aware and skilled society in this ever-evolving digital era.
Challenges of Implementing Strategic Management Accounting and Innovative Culture Novie Susanti Suseno
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30853

Abstract

Strategic management accounting (SMA) is important for every organization to achieve its strategic goals. This is because SMA can provide significant added value by providing the relevant information that modern organizations need to successfully achieve competitive advantage. The aim of this study is to investigate the application of SMA techniques in building a culture of innovation in creative industry companies in Garut district. This research contributes to knowledge that can provide an overview of the challenges in implementing strategic management accounting in adopting strategic management accounting innovations holistically. This research uses a qualitative approach. The informants in this research were 5 company managers and strategic management experts as sources person. The research results show that companies are faced with several challenges, such as managers being required to understand accounting and the ability of managers to make strategic decisions by paying attention to environmental changes that occur. The stages of SMA techniques to achieve a culture of innovation are by carrying out strategic benchmarking and performance benchmarking, competitive position monitoring, performance measurement system, competitor cost estimation and pricing strategy. By implementing SMA Techniques, this really helps the Company in improving its culture of innovation. By studying environmental changes, which are fully oriented towards meeting customer expectations, this has an impact on the team's work culture becoming more innovative.
Development and Validation of Cyberbullying Measurement Instrument: A Mixed Method Approach Ecep Supriatna; Fattah Hanurawan; Nur Eva; Hetti Rahmawati
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30992

Abstract

This research is motivated by the increasing increase in cyber bullying and the negative impacts it causes. This research aims to develop a cyberbullying measurement instrument using a mixed methods approach involving three stages. Theme exploration stage, namely the qualitative stage with open questionnaire data collection techniques to explore themes surrounding Cyberbullying. At this stage the data analysis technique applied is open coding (65 participants). The testing stage is the content validity stage where the instrument is assessed by experts using the Aiken formula. This stage also includes factor analysis with an exploratory factor analysis (EFA) approach which helps identify the factorial structure underlying the instrument, relationships between items, and grouping items based on dimensions (270 participants). Scale validation stage where at this stage confirmatory factor analysis (CFA) was carried out to test and validate the factorial model identified through EFA (789 Participants). Sampling technique uses convenience sampling technique. The results of the research show that based on the CFA test, the cyber bullying scale showed that all items had loading factor values >0.5 and construct reliability >0.7, as well as AVE results >0.5, so that all the items used were forming factors of the latent variable. The items used are valid and reliable items so they can be relied upon as research measuring tools. Reliable Cyberbullying measurement instruments can more precisely identify cyberbullying behavior and thus can assist in a better understanding of this phenomenon, so that prevention and intervention efforts can be targeted more effectively.
Incorporating Social Values Toward Islamic Education in Multicultural Society Rohmat Mulyana
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.31125

Abstract

Enhancing students' understanding of social values in a multicultural society is crucial within Islamic education. This research employs a mixed-method approach, combining qualitative and quantitative analyses, to explore factors supporting incorporating social values into curriculums and teaching strategies. Lessons in Islamic studies and social studies are delivered experientially and contextually, influencing students' social attitudes toward diversity, including tolerance, patriotism, respect, and sympathy. The findings highlight the comprehensive impact of this integrated approach on shaping students' perspectives.
Implementation of E-commerce in Denpasar City SMEs Putu Wenny Saitri; Gde Bagus Brahma Putra; Made Ika Prastyadewi; Ni Putu Lisa Ernawatiningsih
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.31284

Abstract

As a provincial capital that depends on tourism, the development of Denpasar City’s SMEs, especially in the tourism support sector, is growing rapidly. Coupled with technological advances, the development of SMEs must be able to adapt, one of which is by implementing e-commerce. This research aims to 1) explore the e-commerce needs of SMEs in Denpasar City and 2) analyze the factors that influence the use of e-commerce among SMEs in Denpasar City. The research was conducted on SMEs in Denpasar City with 140 respondents. A mixed-method approach was used to answer the research objectives. The research results show that e-commerce is a marketing medium for Denpasar City SMEs, primarily through Shopee and TikTok. Analysis using Atlas.ti indicates that human resources are still the main obstacle to implementing e-commerce in Denpasar City. Related to the factors that influence the decision to implement e-commerce, business duration, income, knowledge, technology, and product type are variables that significantly influence the implementation of e-commerce in Denpasar City. These results can be a reference regarding increasing SMEs’ capacity, especially regarding human resources and capital. Training, mentoring, and access to capital can raise SMEs’ awareness of the importance of technology in promoting and selling goods and services to increase income, which will lead to empowerment and prosperity.
Development of Regional Human Rights Regime in Asia: Defining the Challenges Saber Ahmed Chowdhury; Md. Zarif Rahman
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.32375

Abstract

This study analyses the progress made toward establishing a cohesive regional human rights framework in Asia while identifying key obstacles that hinder its evolution. It also explores the intricate nature of constructing a unified structure for human rights in the region through a comprehensive examination of historical, cultural, political, and economic elements. The examination of current mechanisms such as the ASEAN Intergovernmental Commission on Human Rights (AICHR) and the ASEAN (Association of Southeast Asian Nations) Asian Human Rights Declaration highlights both the constraints and potential avenues for advancement. The study posits that a collaborative approach, involving regional organizations, civil society, and international collaboration, is crucial despite historical legacies, cultural differences, and economic paradoxes. The significance of addressing these challenges is highlighted by the potential advantages of establishing a unified human rights regime, which encompasses regional stability and the safeguarding of individual rights. The imperative of promoting a transformative human rights framework in Asia necessitates the maintenance of an inclusive dialogue among stakeholders moving forward.
The Effect of Brand Image and Electronic Word of Mouth on Xiaomi Smartphone Purchasing Decisions Victor Ernest Huwae; Walter Tabelessy; Etvin Rizal Tamher; Erlinda Tehuayo; Novalien Carolina Lewaherilla
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.32381

Abstract

Brand image and electronic word of mouth still have limitations, so an analysis of brand trust was carried out to mediate the influence of brand image and E-WoM on purchasing decisions. Brand trust can mediate the relationship between brand image and E-WoM on purchasing decisions. This research aimed to determine the influence of brand image and electronic word of mouth on purchasing decisions through brand trust as a mediating variable. This type of research is quantitative research. This research's data type is quantitative, and the data source used primary data. The population in this study were all Pattimura University students and the number of samples was 104. The sampling method used was non-probability sampling using the purposive sampling technique. The data analysis method uses Partial Least Square (PLS), and the data was processed using SmartPLS software version 3.3.3. This research shows that Brand Image influences Purchasing Decisions through Brand Trust with a path coefficient value of 0.185, T-statistics of 3.178 and P-values of 0.002. It means that the Brand Image variable has an indirect positive and significant influence on the Purchase Decision variable through the Brand Trust variable because it has path coefficient values in the range of 0 to 1 and has T-statistic values > 1.96 and P-values < 0.05. Electronic word of mouth influences purchasing decisions through brand trust with a path coefficient value of 0.240, T-statistics of 2.368 and P-values of 0.018. It means that the electronic word-of-mouth variable has a positive and significant indirect influence on the Purchasing Decision variable through the Brand Trust variable because it has a path coefficient value in the range of 0 to 1 and a T-statistic value > 1.96 and also P-values < 0, 05.
Preserving Legacy: The Impact of Royal Waqf on Cultural Heritage Conservation in Sumedang Larang Yusep Rafiqi; Ari Farizal Rasyid; Agus Ahmad Nasrulloh; Iis Marwan
Khazanah Sosial Vol. 7 No. 4 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i4.32382

Abstract

This article investigates the underexplored role of waqf in preserving cultural artifacts within the context of Indonesian waqf regulations, with a specific emphasis on royal waqfs. It examines the distinct contributions of royal waqfs to the preservation of cultural heritage. It offers a contextual analysis within the legal and historical boundaries of Indonesian waqf traditions. This article utilizes ethnography methods, which involve conducting extensive fieldwork consisting of in-depth interviews and direct observations at the Sumedang Larang Palace and the Prince of Sumedang Waqf's Nazir Foundation. These methodologies helped to achieve a detailed comprehension of the operating dynamics and conservation procedures of royal waqfs. This article emphasizes two crucial activities that are necessary for the protection of waqf assets: conservation and asset restoration. This indicates that these efforts are crucial for preserving the structural stability and cultural significance of historical artifacts that are handled under royal waqfs. The article also highlights the challenges and approaches required to combine traditional waqf principles with modern preservation requirements. This article enhances the overall discussion on cultural heritage management by suggesting a specific governance model designed for waqf institutions associated with royal families. This resource provides practical knowledge and frameworks that may be customized by waqf managers in different regions of Indonesia. Its goal is to improve the effectiveness of waqf in the protection of cultural heritage. This work is an important resource for policymakers, cultural heritage specialists, and waqf administrators who want to link waqf management with cultural conservation goals.

Page 17 of 29 | Total Record : 286

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