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Contact Name
Assoc. Prof. Dr. Aslan, M.Pd.I
Contact Email
aslanalbanjary066@gmail.com
Phone
+6285245268806
Journal Mail Official
aslanalbanjary066@gmail.com
Editorial Address
St. Akhmad Sood Tumuk Manggis Village, Sambas Regency. West Kalimantan, Indonesia.
Location
Kab. sambas,
Kalimantan barat
INDONESIA
International Journal of Social and Education (INJOSEDU)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30476151     DOI : Zenodo
Core Subject :
International Journal of Social and Education (INJOSEDU) is a journal that deals with social, cultural, economic, political and educational issues. Education covers all kinds of fields of education, in the sphere of family, school, and even higher education. The field of education is not confined to either general education or special education, as is the case with the social sphere.
Arjuna Subject : -
Articles 277 Documents
ADDRESSING TAX AVOIDANCE THROUGH OECD BEPS POLICY: AN EVALUATION Loso Judijanto; M. Amin Fatulloh
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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Abstract

BEPS consists of a series of measures created to close loopholes in international tax regulations that allow companies to channel their profits to jurisdictions with low or zero tax rates. The study conducted in this research uses the literature study method. The results show that the BEPS policy has successfully improved transparency and accountability in multinational companies' tax reporting. It strengthens transfer pricing rules, introduces country-by-country (CbC) reporting, and implements a multilateral framework to facilitate cooperation between countries in addressing tax issues. Nonetheless, implementation challenges remain, such as the need for companies to adjust their business structure and operations, as well as the importance of consistent coordination between jurisdictions in implementing this policy.
TRANSFORMATIONAL TRANSFORMATIONAL LEADERSHI STYLE CAN MODERATE THE INFLUENCE OF WORK MOTIVATION VARIABLES ON EMPLOYEE PERFORMANCE Adi Soeprapto; A. Idun Suwarna; Albert; Alita Misila Salasabila; Riki Adriant
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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This research is a quantitative study with an explanatory approach, namely an approach that makes a number of previous studies the main strength in proving each hypothesis used in this article. Each hypothesis is proven through gradual testing, starting with a validity test as the first stage, a reliability test as the second stage, and path efficiency as the last stage ; The data used in this article is primary data that researchers obtained from PO Sinar Jaya employees spread throughout Indonesia as many as 300 employees
ACCOUNTABILITY OF OPERATIONAL ASSISTANCE FUND MANAGEMENT SCHOOL (BOS) AT SMP NEGERI 1 PALLANGGA IN GOWA DISTRICT Dewi Ashy Shoraya; Muhlis Madani; Fatmawati
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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Management Accountability and School Operational Assistance (BOS) at SMP Negeri 1 Pallangga in Gowa Regency. Master of Public Administration Study Program, Unismuh Makassar Postgraduate Program. Supervised by Muhlis Madani and Hj. Fatmawati. This study aims to analyze the accountability of the management of school operational assistance funds (BOS) at SMP Negeri 1 Pallangga; and to understand the obstacles found in the management of school operational assistance funds (BOS) at SMP Negeri 1 Pallangga. This research used a descriptive qualitative approach with a case study research type combined with triangulation techniques. The data collection techniques in this research are interview, observation and documentation. The results of this study indicate that the accountability of BOS fund management at SMP Negeri 1 Pallangga has been analyzed using 3 indicators of management measurement, namely: a) The preparation process is through a meeting (all teachers and stakeholders, where the meeting is held once a year. In the meeting, it will be discussed and agreed upon and then compiled in the RKAS (School Budget Activity Plan). BOS funds are calculated based on the number of students, where in 1 year there will be 1 change, namely the distribution mechanism of 3 disbursements of funds in 1 year. b) The purchase of school facilities and infrastructure can be accessed through the SIPlah application, after selecting the items that are prioritized then going to SulSelBar bank to collect the budget and transferring it to the treasurer to use the budget. c) Evaluation and supervision are carried out periodically and continuously, both internally and externally. Meanwhile, the obstacles to the management of BOS funds at SMP Negeri 1 Pallangga were the use of the SIP application, which was still in the adjustment process because it was a new policy program. Sometimes there were still treasurers of each junior high school who were not proficient in using the application and needed to be guided properly. This SIPlah application also has its own obstacles in running the application, namely constrained by a poor internet network, which will interfere with the transaction process. Then, if there is a delay in the disbursement of BOS funds, the SIPlah application cannot be used directly.
ANALYSING EMPLOYEE DEVELOPMENT STRATEGIES THROUGH HRM LITERATURE REVIEW Hartati Maango; Al-Amin
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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The analysis of employee development strategies in the Human Resource Management (HRM) literature review highlights the importance of a comprehensive and systematic approach in maintaining organisational competitiveness and growth. Findings show that full support from top management, alignment with organisational goals, and appropriate training programme design are crucial factors. In addition, an organisational culture that supports continuous learning and innovation is considered important in promoting effective employee development. Diverse training methods, such as e-learning, mentoring and hands-on training, can enhance the effectiveness of employee development. Continuous evaluation and follow-up of development programmes are also important to ensure optimal application of skills and knowledge in daily work. Overall, employee development not only contributes to individual growth but also improves overall organisational performance, creates competitive advantage, and prepares the organisation to face future challenges.
ANALYSIS OF THE APPLICATION OF RESTORATIVE JUSTICE IN RESOLVING CRIMINAL CASES IN INDONESIA Muhammad Junaidi
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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This research analyzes the application of Restorative Justice (RJ) in resolving criminal cases in Indonesia. RJ is an alternative approach in the criminal justice system that focuses on victim recovery, perpetrator responsibility, and reconciliation between both parties. This research uses a normative-empirical method by examining related regulations and conducting interviews with law enforcement officials, victims and perpetrators. Data sources consist of primary data obtained through interviews and observations, as well as secondary data originating from literature, journals and statutory regulations. The research results show that the application of RJ has provided significant benefits in resolving minor criminal cases and cases involving minors. RJ is proven to be more efficient than conventional justice, because it is able to speed up the resolution of cases, reduce the burden on correctional institutions, and minimize negative impacts for perpetrators and victims. However, the implementation of RJ still faces various challenges, such as differences in understanding among law enforcement officials, community resistance to non-retributive approaches, and the lack of strict monitoring mechanisms in its implementation. Therefore, clearer regulations, training for officers, and increased outreach to the public are needed so that RJ can be implemented optimally and sustainably in the Indonesian criminal justice system.
IMPLICATION OF A 12 PERCENT VALUE ADDED TAX INCREASE ON FARMERS’WELFARE IN INDONESIA Andi Asrijal; Mardi Mardi; Abdul Rahman; Asriadi Asriadi
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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This study is a qualitative study with a descriptive approach, namely an approach that describes the main problem, namely around the twelve percent value added tax increase policy on farmer welfare. The data used in this article is secondary data that researchers obtain from various credible sources such as books, scientific journals, scientific magazines, credible websites, and various other sources that are commonly used in each study. The existing data is analyzed by the stages of data collection, data selection, data reduction, and drawing conclusions with a more comprehensive explanation below.
APPLICATION OF COMMUNICATION THEORY IN PUBLIC HEALTH CAMPAIGNS Syarifuddin Syarifuddin; Indah Sulistiani; Laode Aharuddin Kapege; Al-Amin
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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This literature review aims to analyze the effectiveness of communication theories in improving public health campaign outcomes. By studying various sources and related literature, the review identifies how the use of communication theories, such as Meaningful Action Theory, Diffusion of Innovations Theory, and Behavior Change Theory, can provide valuable insights in planning and implementing effective communication strategies in a public health context. From this analysis, the study also considered the influence of technology and media in facilitating the dissemination of health messages, as well as how target audiences receive and process these messages. The results show that the strategic application of communication theory has significant potential in improving the effectiveness of public health campaigns. Key findings highlighted the importance of tailored approaches to specific audiences to increase resonance and relevance of messages, the importance of integrating multimedia communication strategies to extend reach and impact, and the need to understand the dynamics and preferences of target audiences. By strategically applying communication theory in the design and implementation of health campaigns, organizations and practitioners can achieve increased awareness, attitude change, and adoption of desired health behaviors among the broader public. The implications of these findings underscore the importance of a theory-based communication approach in enhancing the effectiveness of public health interventions.
APPLICATION OF TRADITIONAL MEDICINE AS A COMPANION TO MEDICAL TREATMENT Nooraisyah Nooraisyah; Nur Aini Bunyani; Charisal Matsen A Manu
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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This paper aims to examine the application of traditional medicine as a complement to medical treatment, focusing on its benefits, constraints and powerful integration strategies. Indigenous medicine has long been applied in various cultures to manage health and disease, and is increasingly accepted as a complement to contemporary medical treatment in the pursuit of whole health care. The research method included a literature review. The results showed that traditional medicine can have significant benefits in alleviating certain symptoms, improving patients' quality of life, and offering a more personalized approach that is in line with individual cultural values. Patients who combine traditional medicine with medical treatment often report improved inner and outer well-being. However, this study also found several barriers, including differences in scientific methods and validation, inadequate regulation, and a lack of formal training for traditional medicine practitioners. These barriers often stand in the way of effective and safe integration.
COMMUNITY EDUCATION FROM A SOCIAL WORK PERSPECTIVE: SUSTAINABLE SOLUTIONS TO SOCIAL PROBLEMS Nike Kamarubiani; Sakroni Sakroni
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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In order to solve a variety of social issues using a community-based strategy, community education is crucial. From the standpoint of social work, community education seeks to enable marginalised people and groups to deal with social issues on their own, in addition to enhancing literacy. The purpose of this literature review is to examine how community education may be used to address a range of social issues and to pinpoint practical implementation techniques. By examining several scholarly publications, books, and research papers pertaining to social work and community education, this study employs the literature review technique. According to the study's findings, community education significantly improves economic independence, lowers poverty, raises social awareness, and protects vulnerable populations. Its execution is still fraught with difficulties, however, including a lack of funding, inadequate regulations, and poor community involvement. Therefore, to guarantee the survival of community education as a means of addressing social issues, more inclusive policies and cooperation from many stakeholders are required.
ANALYSIS OF KOPI KENANGAN: THE CULTURES AND IMPACT ON UNIVERSITAS NEGERI MEDAN STUDENTS Elisabeth Monica Hutahaean; Stevhany Christiani Siahaan; Rifana Dwi Dywanti Hasibuan; Satyawan Reinhard Stanislaus Lumbantobing
INJOSEDU: International Journal of Social and Education Vol. 2 No. 4 (2025): APRIL
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This study delves into the discourse surrounding coffee consumption patterns among teenagers, aiming to understand the social, cultural, and behavioral dimensions of this phenomenon. Employing discourse analysis as the primary methodological framework, the research examines both qualitative and quantitative data gathered from social media platforms, focus groups, and surveys. The findings reveal that coffee consumption among teenagers is not merely a dietary habit but a complex social practice intertwined with identity formation, peer influence, and lifestyle aspirations. The discourse analysis uncovers recurring themes such as the perception of coffee as a symbol of maturity, a tool for social bonding, and a means of managing academic pressures. Additionally, the study highlights the role of marketing and media in shaping teenagers' coffee-related attitudes and behaviors. This comprehensive analysis provides valuable insights into the broader implications of teenage coffee consumption, offering a nuanced understanding of how young people navigate their social worlds through everyday practices like drinking coffee. The implications for health education, marketing strategies, and future research directions are also discussed.

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