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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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Reconciling Traditions: The Role of Local Wisdom in Mediating Divorce in Indonesia's Religious Courts Rosdalina Bukido; Sjamsuddin A. K. Antuli; Nurlaila Harun; Nurlaila Isima; Ulin Na'mah
Khazanah Sosial Vol. 6 No. 2 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i2.32809

Abstract

In response to escalating divorce rates in Indonesia, particularly within its Religious Courts, this study explores the limitations of current mediation practices. It proposes local wisdom-based mediation as an alternative approach. Traditional mediation within these courts often fails to prevent divorces effectively, prompting the need for innovative solutions that integrate cultural insights. This research aims to assess the effectiveness of mediation processes within Indonesia's Religious Courts and investigate the potential role of religious leaders in improving mediation outcomes. Specifically, it highlights how local wisdom can be leveraged to mitigate divorce rates by fostering reconciliation and resolving disputes outside formal legal procedures. Using an empirical approach, researchers collected data by interviewing 50 informants, namely judges, religious leaders, and the government, related to the increasing divorce rate. The findings that can be presented are that religious figures, as locals, can reconcile divorced parties without the need to go to religious courts. The Religious Court is seen as a formal facility to certify the divorce of both parties, but has yet to be able to prevent divorce optimally. That is, the high divorce rate in religious courts requires the involvement of religious leaders in reconciling parties who want to divorce. This study accepts the potential for integrating local wisdom in mediating to reduce divorce rates. With an emphasis on cultural sensitivity and community involvement, this approach aims to go beyond the limitations of conventional legal frameworks and promote more meaningful outcomes in resolving marital conflict.
How Attitudes, Subjective Norms, and Perceived Behavioral Control Influence Taxpayer Compliance: The Moderating Role of Intention to Comply in Garut District among Individual Taxpayers Muslim Alkautsar; Hanifah Hanifah; Acep Abdul Basit
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.v5i4.33157

Abstract

The purpose of this article is to examine the influence of attitude, subjective norms, and perceived behavioral control on the compliance of entrepreneur as a taxpayer in Garut, moderated by the intention to comply with taxes. This study is motivated by the failure to achieve tax revenue targets due to the low compliance of entrepreneur taxpayers in reporting because self-assessment system. The methodology uses a quantitative descriptive and verificative approach involving 100 individual entrepreneurs as a taxpayers selected by convenience sampling. The questionnaire gives to the respondent and the analysis tool using path analysis. A positive regression coefficient indicates a direct and positive correlation between Subjective Norms and the Compliance of Individual Taxpayers. This favorable influence may materialize in the form of advice or encouragement for taxpayers to demonstrate compliant behavior. Furthermore, a positive association exists between Perceived Behavioral Control and the Compliance of Individual Taxpayers. Essentially, as the perceived level of control over behavior increases for an individual taxpayer, their compliance also tends to increase. Individual Taxpayer Compliance is influenced by their Attitude without mediation from Tax Compliance Intentions. This suggests that taxpayer compliance behavior may be solely shaped by the taxpayer's favorable attitude towards taxes. These findings suggest that indirectly, subjective norms, through tax compliance intentions, significantly impact individual taxpayer compliance. This test outcome suggests that Tax Compliance Intentions can serve as a moderating variable in this study.
Analysis of Factors that Affect the Effectiveness of Fraud Prevention Proxied by Professionalism and Internal Audit Experience and Corporate Accountability Hanifah Hanifah; Muslim Alkautsar
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.v5i4.33199

Abstract

The condition of fraud in Indonesia in 2022 (ARN) Indonesia ranked fourth with 23 fraud cases. if left like an iceberg starting from small/little, or the omission will eventually become an iceberg. Based on these conditions, fraud can be prevented early with the effectiveness of fraud prevention. However, the effectiveness of fraud prevention is also influenced by several factors. Thus, the study aims to examine the factors that influence the effectiveness of fraud prevention by proxied by auditor professionalism, auditor experience, and company accountability. The research method is descriptive and verification with multiple regression tests. The population is 2018, and the sample is 150 manufacturing companies in Bandung Regency. Based on the study results, the factors proxied by the professionalism and experience of auditors and corporate accountability can significantly influence the effectiveness of fraud prevention in manufacturing companies in Bandung Regency both partially and simultaneously. This condition illustrates that the more professional and the longer experience the auditors have and supported by the existence of high corporate accountability both together and partially, the effectiveness of fraud prevention will be created through the creation of a transparent and honest cultural climate, a good control environment, effective risk management implementation, regular control, effective information and communication, and regular monitoring. Thus, it will provide benefits that one way to minimize fraud is to prevent fraud effectively. This will certainly be influenced by the proxy of internal auditors and effective internal audit experience and the company's accountability.
The Role of Social Capital in Intergenerational Migration among the Lease Islands Community in Ambon City Prapti Murwani
Khazanah Sosial Vol. 7 No. 2 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i2.33312

Abstract

This study aims to examine the pattern of intergenerational chain migration from the Lease Islands—comprising Haruku, Saparua, and Nusa Laut—to Ambon City, focusing on the pivotal role of social capital in sustaining and reproducing this mobility over time. The research is motivated by the need to understand inter-island migration not merely as an economic response but as a deeply rooted socio-cultural practice embedded in small island communities. The study employs a qualitative approach with an embedded single case study design, involving seven individual migrant case units from different families. Data were collected through in-depth interviews, participant observation, and documentation in both origin and destination areas. Thematic analysis was conducted using a step-by-step coding process, identification of patterns, and interpretation of meaning. The findings reveal that migration from the Lease Islands to Ambon is facilitated by robust social networks that extend beyond immediate kinship, reinforced by values of solidarity, trust, and social obligation. Pioneer migrants act as cultural brokers, providing information, temporary housing, and initial financial support for newcomers. The intergenerational transmission of migration-related values and experiences institutionalizes migration as a cultural pattern. These findings contribute to a broader understanding of internal migration as a community-based adaptive strategy in geographically dispersed yet socio-culturally cohesive island societies. The study offers an original contribution by integrating the concepts of chain mobility and social capital within the underexplored context of eastern Indonesia in both national and global migration discourse.
Down-Streaming Impact to the Competitiveness of Indonesia Cocoa Irfan Nabhani
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.v6i1.33343

Abstract

The objective of this paper is to provide qualitative and quantitative analysis on the competitiveness of Indonesia cocoa beans post down-streaming push by the Government of Indonesia. Indonesia cocoa has been part of the top three producers and exporters of global cocoa beans and had been shifting into cocoa processed products to create more value. Quantitative analysis from upstream perspective measures the supply concentration and competitive advantage using The Four-Firm Concentration (CR4), Herfindahl-Hirschman Index (HHI), and the model of Revealed Comparative Advantage (RCA) while value creation impacted by down-streaming is based on published data during the period of 2012-2021. The qualitative analysis uses the framework of Global Competitiveness Index to measure the competitiveness gap of Indonesia cocoa sector based on interview with Indonesia cocoa experts consisted of respected government officer, academic, researcher, cocoa trader association, and cocoa farmer association. The result concludes the domination of top four countries on supply side has shifted from “moderately concentrated” to “highly concentrated”; and confirms the improvement of Indonesia cocoa from value creation perspective by down-streaming the export product. Competitiveness gap analysis compares the current condition with ideal condition of industry; as a result, identify there are one area that in line with sectoral environment and three major areas that need to be resolved to close the competitiveness gap especially in the area of productivity and efficiency, institutional framework, and prices. Government should continue the capacity building program to improve smallholders’ capability and monitor the implementation of warehouse receipt program to ensure the partiality to cocoa smallholders.
Implementation of Public Policy to Achieve Sustainable Development: Challenges and Strategies Danny Permana
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.v6i1.33522

Abstract

This research aims to analyze and understand various challenges and effective strategies in implementing public policies for sustainable development. The research method used is a descriptive qualitative approach, with data obtained from a review of related literature. The data is processed and analyzed to identify relevant trends and patterns. The research results show that coordination between agencies, adapting policies to local conditions, limited funding, and community participation are the main challenges in policy implementation. Effective strategies include developing cooperation, policy flexibility, innovative funding, and improving communication and public education. Technology, particularly in information and communications, has proven important in increasing transparency and efficiency. Response to climate change and adaptation to global economic and geopolitical challenges are also critical aspects. In conclusion, a collaborative and adaptive approach is needed to overcome these challenges and achieve effective sustainable development.
Assessing the Effectiveness of Tax Reduction Policies in Rejuvenating Indonesian Automotive Industry Productivity Post-COVID-19 Abdusy Syakur Amin
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.v5i4.33579

Abstract

This study examines the governmental strategy implemented by the Indonesian Government to mitigate the repercussions of the COVID-19 pandemic on the Indonesian automotive industry. The government introduced a policy involving tax incentives, particularly targeting domestic manufacturers producing automobiles. The primary objective of this policy was to sustain industry operations, albeit within limited capacities, amidst the challenging circumstances posed by the pandemic. The provision of these incentives was formalized through the issuance of PMK No 20/PMK.010/21, addressing Sales Tax on Luxury Goods for the Delivery of Taxable Goods Classified as Luxury, specifically pertaining to certain motorized vehicles, sponsored by the government during the fiscal year 2021. This study analyzes a comparative analysis utilizing the T-test methodology on car sales data prior to and subsequent to the implementation of the tax incentive policy. The data processing was executed through the Statistical Package for the Social Sciences (SPSS). The results of the incentive application analysis reveal a notable disparity in sales figures before and after the policy's enforcement. Thus, it is concluded that the tax incentives implemented by the government are effective in increasing car sales during the COVID-19 pandemic. Consequently, the government's policy measures not only yield advantages for entrepreneurs engaged in manufacturing but also extend benefits to the broader public as consumers. This underscores the practical impact of the policy, aligning with the realities observed in society thus far.
Phenomenological Study on Religious Values Development in Children of Muslim Migrant Workers Families in Lombok Island Mohammad Fakhri
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.v6i1.33612

Abstract

The purpose of this study is to investigate the phenomenological aspects of religious value development in the children of Muslim migrant worker households on Lombok Island and determine the tactics they employ to maintain their religious identity. This study employed a descriptive qualitative research method based on observations and interviews. This study's fundamental information was derived from primary data collected through in-depth interviews with several children (aged 4 to 10 years) from Muslim migrants' households. The findings emphasized the complex link between religious principles, cultural identity, and societal elements in the development of Muslim children. Meanwhile, this study will help us better understand the complex connection between migration, religion, and cultural identity and provide valuable insights into the challenges and opportunities that migrant families face when keeping their religious beliefs.
The Influence of Accessibility, Quality of Facilities and Information Technology on Public Satisfaction in the Education Sector Gus Endrawan; Dasman Lanin; Erianjoni Erianjoni; Aldri Frinaldi
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.v6i1.33674

Abstract

The importance of this research is to assess the level of community satisfaction with the education sector in Kampar Kiri Hulu District, Kampar Regency, Riau Province. This research looks at the influence of accessibility, quality of facilities and information technology on public satisfaction in the education sector. The method chosen was quantitative by collecting data through questionnaires distributed to people living in Kampar Kiri Hulu District. The population in this study is the heads of households who have children enrolled in schools and reside in the territorial area of the Kampar Kiri Hulu District. The total population is 3,386 households, and the sample is 357 households. Primary data for this research will be obtained by the researcher through questionnaires from the community that has enrolled their children, while secondary data will be obtained from websites, online journals, literature studies, and related research references. Data analysis techniques include descriptive analysis, multiple linear regression, classical assumption tests, and hypothesis testing. The data will be processed using SPSS 0.26. The results of this research are the magnitude of the influence of accessibility on community satisfaction in the education sector 30.8%, the magnitude of the influence of facility quality on community satisfaction in the education sector 32.5%, the magnitude of the influence of information technology on community satisfaction in the education sector 30.6% and the magnitude the influence of accessibility, quality of facilities and information technology together is 47.1%. Judging from the magnitude of this influence, the closer the figure is to 100%, the better the public's satisfaction in education sector. This study is academically interesting because it provides public knowledge about the level of community satisfaction in the education sector, especially in Kampar Kiri Hulu District, Kampar Regency, Riau Province.
Exploring Ho Chi Minh City's Coffee Value Chain through the Unique Intersection of Specialty Coffee and Tourism Kurniawan Arif Maspul
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.v6i1.33762

Abstract

The study dives into the thriving coffee culture of Ho Chi Minh City, Vietnam, and investigates its significant impact on tourism and economic growth. As the world's largest producer of Robusta coffee, Vietnam, notably Da Lat, has emerged as a global coffee production powerhouse, with an increasing emphasis on specialty coffee. The integration of coffee into tourism activities, as well as initiatives to improve quality and sustainability throughout the coffee value chain, demonstrate Vietnam's innovative approach to coffee industry development. The study illuminates the lessons and insights that Vietnam's coffee sector can provide to the global coffee community by investigating the nexus of coffee culture, tourism, and economic empowerment. Vietnam's coffee sector, which combines tradition and innovation, is a fascinating illustration of how coffee can drive economic progress, promote sustainability, and enrich cultural experiences. Vietnam's success has far-reaching ramifications for other coffee-producing countries, providing significant lessons on how to use coffee tourism, improve sustainability standards, and promote economic empowerment for local populations.

Page 18 of 29 | Total Record : 286

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