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INDONESIA
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 29626781     DOI : -
Core Subject : Religion, Humanities, Social,
Religion Humanities Social Sciences
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) is a scientific journal that publishes articles in the fields of humanity, social science, and business. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: Economics, politics, Anthropology, Sociology, Psychology, Geography, Cultural and Ethical Studies, Gender and Sexuality Studies, Area Studies, Archeology, and other related fields. Business field includes conceptual ideas in the fields of Economics, Accounting, Management, and business
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 201 Documents
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DETERMINANTS OF SOYBEAN IMPORT DEPENDENCE IN INDONESIA Ni Made Sari Ratna Kumala Dewi; Anak Agung Bagus Putu Widanta
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

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Abstract

The phenomenon of soybean import dependence in Indonesia refers to a chronic condition in which the majority of the country’s soybean demand is met through imports due to the highly limited and declining domestic production. Soybeans are a strategic food commodity in Indonesia, particularly as the primary raw material for tofu and tempeh, which are widely consumed by the population. However, the high Import Dependency Ratio (IDR) for soybeans reaching 90.05% in 2021 indicates that Indonesia remains heavily reliant on imported supplies to meet domestic needs. This dependence poses risks to national food security due to global price fluctuations, exchange rate volatility, and potential distribution disruptions. This study aims to analyze the effects of soybean production, soybean consumption, inflation, and the Rupiah-to-USD exchange rate on soybean import dependence in Indonesia. A quantitative approach was employed, using multiple linear regression models with annual time series data from 1989 to 2023. The dependent variable is the Import Dependency Ratio (IDR), while the independent variables consist of soybean production, soybean consumption, inflation, and the U.S. Dollar exchange rate. The results reveal that, partially, soybean consumption and the exchange rate have a positive influence on soybean import dependence, while soybean production and inflation have a negative influence. Simultaneously, all four variables significantly affect the IDR. The findings suggest the need for strategies to boost domestic production and stabilize the exchange rate to reduce soybean import dependence and strengthen national food security.
DETERMINANTS OF ECONOMIC GROWTH IN REGENCIES/CITIES OF BALI PROVINCE I Dewa Ayu Nanda Widyaswari; Anak Agung Istri Ngurah Marhaeni
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

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Economic growth, besides being a reflection of economic conditions, is a basic element that supports social progress and the welfare of the population. This study aims to analyze (1) the differences in economic growth before, during, and after the pandemic in the regencies/cities of Bali Province, (2) the simultaneous effects of PAD, labor quality, investment, and technology utilization on economic growth in the regencies/cities of Bali Province, (3) the partial effects of local revenue, labor quality, investment, and technology utilization on economic growth in the regencies/cities of Bali Province, and (4) the role of technology utilization in moderating the effect of investment on economic growth in the regencies/cities of Bali Province. This study employs a quantitative approach. The number of observations in this research is 81. Data collection methods include observation and in-depth interviews. Data analysis techniques consist of descriptive statistics and inferential statistics (ANOVA and panel data regression analysis). The results show that (1) there are differences in economic growth before, during, and after the pandemic in the regencies/cities of Bali Province, (2) PAD, labor quality, investment, and technology utilization have a significant simultaneous effect on economic growth, (3) PAD, labor quality, and investment have a positive effect on economic growth in the regencies/cities of Bali Province, while technology utilization does not have a positive effect on economic growth, and (4) technology utilization does not moderate the effect of investment on economic growth in the regencies/cities of Bali Province.
PERFORMANCE ANALYSIS OF THE SAMA'UN BAKRIE ROAD SECTIONON WEEKENDS AND WEEKDAYS (SERANG CITY – BANTEN) Wiwien Suzanti; Midia Rahma; Aditya Rahadian Fachrur; Rana Avryan Anatra
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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Sama'un Bakrie Street is an important road section for the people of Serang City. This is because the road section is widely traversed by residents of Serang City to go to the main market of Rau Trade Center (RTC), besides that the road section is a infrastructure to Serang station and office locations, including the Serang District Public Works Office and Serang Regency DLH. With its proximity to the main market, stations, and office areas, there are many community activities on the road such as pedestrians, stopped vehicles, parking, slow vehicles, and vehicles in and out of the side of the road. This research was conducted for 7 (Seven) days and used the Indonesian Road Capacity Manual method (MKJI, 1997) with the aim of research to analyze the performance of road sections, identify side obstacle problems, road capacity, degree of saturation, and determine the level of service on the Sama'un Bakrie road section Serang City, Banten. The results of the research analysis showed that the highest peak volume in the RTC direction was on Thursday (879 smp / hour) and the highest peak volume in the direction of Serang Station was on Tuesday (769 smp / hour). The road capacity is rated (2535.18 smp/hour) with a very low side obstacle class (Very Low) with an event weight value of <100, and the highest saturation degree value has a value (0.503). This shows that the service level of the performance of the Sama'un Bakrie road section in Serang City, Banten is in category C (0.45-0.74), so that the Sama'un Bakrie road section is in a stable current zone but drivers are limited in choosing speed.
THE EFFECT OF RISK PERCEPTION, RETURN EXPECTATIONS, FINANCIAL SELF-EFFICACY, AND FINANCIAL INCLUSION ON STUDENTS’ INTEREST IN STOCK INVESTMENT(A study on active undergraduate accounting students of the 2021 cohort at universities across Bali) Ni Kadek Brenda Cindy Manika; Ni Putu Sri Harta Mimba
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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Students’ interest in stock investment has become an important concern in order to increase the participation of the younger generation in the capital market. This study aims to analyze the effect of risk perception, return expectations, financial self-efficacy, and financial inclusion on students’ interest in stock investment. This study uses the Theory of Planned Behavior (TPB) approach. The population in this study consists of active undergraduate (S1/D4) Accounting students of the 2021 cohort from four universities in Bali, namely Mahasaraswati University, Udayana University, Bali State Polytechnic, and the Indonesian Hindu University, with a total of 641 students. The sample was obtained using the purposive sampling method, consisting of 246 respondents. The data analysis technique used is multiple linear regression with the assistance of SPSS software. The results of the study show that: (1) risk perception has a positive and significant effect on students’ interest in stock investment; (2) return expectations also have a positive and significant effect; (3) financial self-efficacy has a negative effect on investment interest; and (4) financial inclusion has a positive effect on students’ interest in stock investment.
THE EFFECT OF ROAD INFRASTRUCTURE AND ELECTRICITY CONSUMPTION ON INVESTMENT AND ECONOMIC GROWTH IN BALI PROVINCE Nur Syifa Eka Putri; Ida Bagus Putu Purbadharmaja
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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This study aims to evaluate the effect of road infrastructure and electricity consumption on investment levels and economic growth in Bali Province. Infrastructure is considered a crucial element in stimulating economic activity and attracting investment. Adequate road networks facilitate the distribution of goods and services, while sufficient electricity supply serves as an essential enabler for industrial and business activities. This research utilizes secondary data collected from 2019 to 2023, sourced from the Central Statistics Agency (BPS) and other relevant institutions. Data analysis was conducted using panel data regression methods to examine both direct and indirect effects between variables. The Chow test, Hausman test, and Lagrange Multiplier test were employed to determine the most appropriate panel model. The results indicate that road infrastructure has a positive effect on investment. Conversely, electricity consumption shows a negative effect on investment. In terms of economic growth, road infrastructure again exhibits a positive contribution, while electricity consumption demonstrates a negative effect. Furthermore, investment has a positive but statistically insignificant effect on economic growth. The finding of a negative effect from electricity consumption contradicts the initial expectations. This may be due to the fact that high electricity consumption does not necessarily reflect increased productivity. The bulk of electricity usage is likely attributed to the household or tourism sectors, whose contributions to long-term investment and productive sectors are relatively limited. Moreover, economic growth is not found to significantly mediate the relationship between road infrastructure and electricity consumption in enhancing regional economic performance.
THE INFLUENCE OF ORGANIZATIONAL CAPITAL, FIRM SIZE, AND CEO OVERCONFIDENCE ON TAX AVOIDANCE: THE MODERATING ROLE OF GENDER DIVERSITY Nyoman Putri Nira Paskasheila; I G. A. M. Asri Dwija Putri
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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Tax avoidance is a corporate strategy aimed at legally reducing tax liabilities by exploiting loopholes in tax regulations. This study aims to examine the influence of organizational capital, firm size, and CEO overconfidence on tax avoidance, while also investigating the moderating role of gender diversity. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. After detecting and removing outliers, a total of 377 observations were used for analysis. Prior to analysis, several variables were transformed using the natural logarithm to meet the assumption of normality. The data were analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results reveal that both organizational capital and CEO overconfidence have a positive and significant effect on tax avoidance, while firm size has a negative and significant effect. Gender diversity significantly moderates the relationship between organizational capital and firm size on tax avoidance, but does not moderate the effect of CEO overconfidence. These findings reinforce agency theory, emphasizing the critical role of internal corporate characteristics and managerial behavior in shaping tax avoidance strategies. This study is expected to provide valuable insights for managers, regulators, and future researchers in understanding the dynamics of tax avoidance in Indonesia.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND SALES VOLATILITY ON TAX AVOIDANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE: AN EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021–2024 PERIOD Putri Ellie Rahmawati; I Ketut Sujana
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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Tax avoidance practices in the property and real estate sector have drawn attention due to the sector’s capital-intensive nature, long-term business cycles, and high flexibility in revenue recognition. These characteristics provide managerial discretion in fiscal decision-making, particularly when facing post-pandemic liquidity pressures. The gap between accounting profits and payable taxes observed in several companies within this sector further indicates potential tax avoidance. This study aims to examine the effect of profitability, leverage, and sales volatility on tax avoidance, with institutional ownership as a moderating variable. The research employs a quantitative approach using purposive sampling on 17 property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 68 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results reveal that profitability has a significant negative effect on tax avoidance, while leverage has a significant positive effect. Sales volatility shows no significant effect on tax avoidance. Furthermore, institutional ownership weakens the positive effect of leverage on tax avoidance but does not moderate the relationship between profitability or sales volatility and tax avoidance. These findings contribute to the agency theory literature and provide practical insights for regulators in strengthening fiscal oversight in the property and real estate sector.
THE EFFECT OF CSR DISCLOSURE ON FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS MODERATING VARIABLES Dewa Gede Mahesa Pratama; I Wayan Gde Wahyu Purna Anggara
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, as well as to explore the moderating role of profitability and leverage. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. Firm value is measured using Tobin’s Q ratio, CSR disclosure is assessed using the GRI 2021 index, profitability is proxied by Return on Equity (ROE), and leverage by the Debt to Equity Ratio (DER). The analytical methods employed include moderated regression analysis (MRA) and residual tests, using secondary data obtained from annual and sustainability reports. This research is expected to provide a deeper understanding of the relationship between CSR disclosure and firm value, as well as the extent to which profitability and leverage moderate this relationship. The findings are also anticipated to offer theoretical contributions and practical implications for both management and investors.
THE ROLE OF JUDICIAL REVIEW IN THE INDONESIAN LEGAL SYSTEM: A LITERATURE REVIEW ON CONSTITUTIONAL PROTECTION AND LEGAL ACCOUNTABILITY Danang Rahmat Surono; Gunawan Widjaja
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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This study discusses the role of judicial review in the Indonesian legal system using a literature review approach, focusing on two main aspects, namely constitutional protection and legal accountability. Judicial review conducted by the Constitutional Court has a strategic function in maintaining constitutional supremacy through a mechanism for reviewing laws against the 1945 Constitution, thereby ensuring that applicable regulations do not violate the constitutional rights of citizens. In addition to acting as a guardian of the constitution, judicial review also acts as an instrument of accountability that demands openness and accountability from the legislative and executive branches in the formulation and implementation of laws. The literature review method was used to explore literature, Constitutional Court decisions, and related legal documents, thereby obtaining a comprehensive understanding of the contribution of judicial review in the Indonesian legal system. The results of the study show that judicial review is not only important in protecting rights and the rule of law, but also in strengthening transparent and accountable governance. Strengthening access and balancing the authority of state institutions are key to the development of effective judicial review in the future.
PROCEDURAL CHALLENGES IN CIVIL LAWSUITS RELATED TO MEDICAL MALPRACTICE: THE ROLE OF RECOMMENDATIONS FROM THE PROFESSIONAL HONOUR COUNCIL IN INDONESIA Gunawan Widjaja; Hotmaria Hertawaty Sijabat
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
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Medical malpractice cases in Indonesia have increased in line with growing public awareness of the right to adequate health services. Civil lawsuits are often filed on the basis of unlawful acts, but the process faces various procedural challenges, particularly in terms of evidence, access to medical records, and the application of medical professional standards. Judges often find it difficult to interpret dynamic medical standards within the rigid framework of civil procedural law. To that end, the Professional Ethics Council (MKP) serves as an institution that provides recommendations regarding alleged violations of professional standards. MKP recommendations play an important role in helping judges understand technical medical aspects, although their status is still debated as to whether they are merely additional considerations or have binding force. This study uses a library research method with a normative juridical approach to legislation, court decisions, and related scientific literature. The results show that procedural challenges in civil medical malpractice lawsuits are not only related to technical aspects of evidence but also to the legal uncertainty of the MKP's recommendations. Therefore, regulatory clarification is needed to establish MKP recommendations as expert evidence that can be tested in court, thereby providing balanced legal certainty for patients and medical personnel.

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