Bulletin of Social Studies and Community Development
Bulletin of Social Studies and Community Development (BSSCD) is an open-access journal that publishes high-quality scholarly works across the broad spectrum of social sciences, humanities, and community development. The journal serves as a comprehensive platform for researchers, educators, practitioners, and policymakers to share knowledge, experiences, and innovations that contribute to social understanding, sustainable development, and community empowerment. The scope of the journal comprehensively covers, but is not limited to, the following core areas: • Social and Political Sciences: Sociology, political science, public administration, international relations, governance, and public policy. • Law and Society: Legal studies, human rights, social justice, and the intersection of law, policy, and societal development. • Humanities and Cultural Studies: Anthropology, history, linguistics, literature, arts, cultural identity, and multiculturalism. • Education and Pedagogy: Social issues in educational practice and educational policies,. • Economics and Business: Applied economics, management, business studies, social entrepreneurship, and sustainable economic development. • Community Development and Empowerment: Rural and urban development, poverty alleviation, social welfare, participatory approaches, and applied community engagement practices. • Contemporary Social Issues: Gender studies, youth, marginalized communities, and environmental issues within social contexts. The journal accepts various types of manuscripts, including original research articles, theoretical or conceptual papers, literature reviews, case studies, reports on community service and engagement activities, as well as policy analysis and practice-based articles. Contributions are expected to demonstrate originality, relevance, and a significant impact on advancing knowledge and practice in social studies and community development.
Articles
59 Documents
<![CDATA[Entrepreneurial Intention among Vocational High School Students in Cirebon: A Need for Achievement Perspective ]]>
<![CDATA[Kurjono Kurjono]]>;
<![CDATA[Sulthan Yusuf Abdullah]]>;
<![CDATA[Aminu Umar]]>;
<![CDATA[Nurlatifah Nurlatifah]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp152-164
<![CDATA[This study aims to examine the influence of the need for achievement on students' social entrepreneurship intentions by considering the mediating role of perceived desirability and perceived feasibility based on Intention Theory in Shapero's Entrepreneurial Event Model. This study is motivated by the critical importance of developing social entrepreneurship mindsets in the younger generation, particularly among vocational high school (SMK) students, as an effort to create competent individuals who are not only oriented toward economic gain but also deeply concerned with solving complex social problems in society. The research method used is an explanatory survey design utilizing a quantitative approach. The research sample consisted of 195 vocational high school students in Cirebon, selected from the total population using a purposive sampling technique. Data collection was carried out by distributing structured questionnaires compiled comprehensively based on the specific indicators of each research variable. Furthermore, the collected data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS software version 3. The results showed that the need for achievement has a positive and significant direct effect on students' social entrepreneurship intentions. This means that the higher students' inner drive for achievement, the higher their tendency to intend to become social entrepreneurs. Furthermore, perceived desirability and perceived feasibility were statistically proven to partially mediate the relationship between need for achievement and social entrepreneurial intention. Based on these empirical findings, this study concludes and recommends the urgent need for entrepreneurship curriculum renewal by integrating core social entrepreneurship values, experiential learning, structured internship programs, and strengthening business incubator activities within vocational schools. Keywords: Entrepreneurial intention, Need for achievement, Perceived desirability, Perceived feasibility, Vocational high school students.]]>
<![CDATA[The Koromong Art as a Medium for the Expression of Cultural Identity and Spirituality for the Outer Baduy Community ]]>
<![CDATA[Hudaepah Hudaepah]]>;
<![CDATA[Dewi Haryaningsih]]>;
<![CDATA[Budi Kurniawan]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 2 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i2.pp150-160
<![CDATA[Koromong is a traditional performing art of the Outer Baduy community in Lebak Regency that has been preserved despite increasing exposure to modernization. However, growing interaction with the outside world has the potential to reshape the cultural and spiritual values embedded in this tradition. This study examines Koromong as a medium for expressing cultural identity and spirituality and explores its role in preserving the local wisdom of the Outer Baduy community. Specifically, the research investigates the meanings, functions, and symbolic values of Koromong within the community's social, cultural, and religious life. It analyzes its role in sustaining collective identity and spiritual beliefs amid ongoing social change. This study adopts an ethnographic approach that views artistic practices as integral to the community's cultural system. Data were collected through participant observation, in-depth interviews, documentation of artistic performances, and field recordings. To enhance the credibility of the findings, data were triangulated across multiple sources and methods, including observations, interviews, and documentary evidence. The data were analyzed using a descriptive-interpretive approach to identify the symbolic meanings, social functions, and cultural values represented in Koromong performances. The findings demonstrate that Koromong serves not only as a form of folk entertainment but also as a ritual and spiritual practice that symbolizes the relationship between humans, nature, and Sang Hyang Karesa. Its musical rhythms, poetic expressions, and ceremonial sequences represent the cultural identity of the Outer Baduy community while providing a space for collective spiritual expression. Furthermore, each instrument in the Koromong ensemble embodies symbolic meanings associated with cosmology, social order, and communal solidarity. As a result, Koromong functions as an important medium for transmitting cultural values across generations and strengthening cultural resilience, enabling the Outer Baduy community to preserve the balance between tradition, belief, and social life in the face of modernization. Keywords: Spirituality, Cultural identity, The Koromong art, Outer Baduy community.]]>
<![CDATA[Family Needs Fulfillment Among Poor Single Mothers as Family Hope Program Beneficiaries: A Case Study in Sukajaya, Tarogong Kidul, Garut Regency ]]>
<![CDATA[Suharma Suharma]]>;
<![CDATA[Bambang Rustanto]]>;
<![CDATA[Tuti Kartika]]>;
<![CDATA[Susilawati Susilawati]]>;
<![CDATA[Dwi Yuliani]]>;
<![CDATA[Aryohaji Istyawan]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp165-175
<![CDATA[The substantial number of single mothers in Indonesia reflects a significant dual-role burden, as they must simultaneously serve as economic providers and primary caregivers for their families. While prior studies have examined the economic impact of the Family Hope Program (PKH) or the psychological resilience of single mothers separately, few have integrated both dimensions within a single analytical framework. This study addresses that gap by asking: How do poor single-mother PKH beneficiaries fulfill the five pillars of family needs (physical, economic, educational, social, and emotional) in Sukajaya, Tarogong Kidul, Garut Regency? Using a qualitative case study approach, data were collected through in-depth interviews, passive participant observation, and documentation from six core and two supporting informants, and analyzed using the Miles and Huberman model. Findings reveal that PKH cash assistance substantially strengthens physical food security and children's access to education, effectively preventing school dropout. However, single mothers remain highly vulnerable in the emotional and social domains, experiencing chronic burnout, persistent social stigma, and time poverty that constrains parenting quality. The study concludes that cash transfers alone are insufficient; holistic policy synergy, combining clinical social work interventions, independent economic empowerment, and community-based peer-support groups, is essential to sustainably strengthen single-mother family resilience. Keywords: Poor single mothers, Family hope program, Family needs fulfillment, Dual role, Garut.]]>
<![CDATA[Banking Performance under the Lens of Earnings Management: A Theoretical and Bibliometric Systematic Review ]]>
<![CDATA[Nyayu Khalilah Putri]]>;
<![CDATA[Mohamad Adam]]>;
<![CDATA[Isnurhadi Isnurhadi]]>;
<![CDATA[Muizzuddin Muizzuddin]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp253-267
<![CDATA[This study conducts a systematic literature review (SLR) combined with bibliometric analysis to examine earnings management (EM) practices in the banking sector and their implications for financial performance. Following the PRISMA guidelines, the methodology employed a rigorous search strategy using specific keyword combinations, including "earnings management" and "bank", across the ScienceDirect and Scopus databases to capture relevant literature published between 2011 and 2024. Strict inclusion criteria were applied, restricting the final sample to peer-reviewed academic journal articles written in English that explicitly focused on commercial banking institutions, thereby excluding conference proceedings, book chapters, and studies on non-financial firms. This selection process yielded a final core sample of 520 articles for bibliometric mapping. The synthesis identifies key themes, including the influence of governance mechanisms, macroprudential frameworks, discretionary loan loss provisioning, and emerging issues such as digital transformation and Environmental, Social, and Governance (ESG) integration. Findings reveal that bank EM serves as both a strategic response to regulatory and market pressures and a signaling tool to maintain investor confidence. However, it often undermines transparency in reporting. Theoretically, this review extends Positive Accounting Theory by incorporating sustainability considerations and refines Signaling Theory by highlighting potential distortions in information asymmetry when disclosure quality is weak. Crucially, the conclusions offer vital policy implications for regulatory bodies. Policymakers must mandate standardized ESG-based reporting frameworks and enforce stricter oversight on discretionary loan loss provisions to curtail opportunistic accounting behavior. Additionally, macroprudential authorities should synchronize banking governance reforms with international transparency standards to insulate global financial markets from systemic risks, thereby ensuring long-term bank stability and protecting stakeholder trust in highly volatile economic environments. Keywords: Systematic literature review, Earnings management, Bank performance.]]>
<![CDATA[Transnational Cultural Capital and Career Mobility among Vocational High School Graduates in Japanese Companies ]]>
<![CDATA[Wahyu Handayani Setyaningsih]]>;
<![CDATA[Lufi Wahidati]]>;
<![CDATA[Fatmawati Djafri]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp176-189
<![CDATA[This study examines how Japanese-related cultural capital shapes the career mobility of vocational high school graduates employed in Japanese companies in Indonesia. This study employed a qualitative research design. Prior to the main fieldwork, a preliminary organizational survey was conducted to identify companies willing to participate and to recruit suitable interview participants. The primary data were generated through semi-structured interviews with five purposively selected employees working at Japanese companies in the KIIC area of West Java. The interview data were analyzed thematically using Pierre Bourdieu’s concepts of cultural capital, field, and symbolic capital as analytical lenses. The findings reveal that internship experience in Japan serves as transnational cultural capital, enabling workers to acquire workplace dispositions, Japanese-language proficiency, and familiarity with Japanese organizational practices. Furthermore, JLPT certification operates as institutionalized cultural capital that legitimizes these competencies and facilitates their conversion into symbolic recognition, career advancement, and economic opportunities. The study also shows that unequal access to internship opportunities and Japanese language certification contributes to differentiated career trajectories among employees. These findings highlight the importance of expanding equitable access to Japanese-related cultural capital through vocational education and stronger collaboration between vocational schools and Japanese companies to promote more inclusive career mobility. Keywords: Career mobility, Japanese companies, Transnational cultural capital, Vocational high school graduates.]]>
<![CDATA[Controversial Issues in Law No. 23 of 2011 on Zakat Management: A Perspective from John Rawls’ Theory of Justice ]]>
<![CDATA[Saifuddin Saifuddin]]>;
<![CDATA[Kharisma Wardhatul Khusniah]]>;
<![CDATA[Naela Rosita]]>;
<![CDATA[Abdullah Farooqi]]>;
<![CDATA[Geri Rama]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp190-203
<![CDATA[Law Number 23 of 2011 concerning Zakat Management was enacted to modernize zakat governance and maximize its efficient and effective utilization through constitutional means. However, from a legal standpoint, the law contains controversial provisions that could grant the National Zakat Agency (BAZNAS) authority and supremacy. This study aims to examine these controversial provisions in Law Number 23 of 2011 and evaluate the resulting inequities through the lens of John Rawls's theory of justice. This is a normative legal study employing both statutory and conceptual approaches. The statutory approach was used to identify problematic articles within the law. In contrast, the conceptual approach is used to evaluate and propose a reconstruction of zakat provisions based on Rawlsian justice. Data collection was conducted through a literature review. The findings indicate that Law Number 23 of 2011 grants BAZNAS supreme authority by positioning it simultaneously as a regulator, auditor, and operator. This concentration of power can trigger conflicts of interest and competition with private zakat institutions (LAZ), and even lead to human rights violations by criminalizing zakat administrators (amil) who lack a permit from the Ministry of Religious Affairs. This arrangement contradicts John Rawls's principles of justice, as it restricts fundamental freedoms regarding religious expression and denies private zakat institutions (LAZ) equal opportunity to operate on par with BAZNAS. The distribution of authority outlined in the law fails to ensure substantive justice for the most vulnerable stakeholders in the zakat sector, such as traditional zakat administrators. These findings are reinforced by the Constitutional Court's ruling (Number 97/PUU-XXII/2024), which calls for legal amendments and revisions to achieve "good zakat governance." This study contributes by analyzing the problematic provisions of Law Number 23 of 2011 concerning zakat management through the perspective of John Rawls's theory of justice. Keywords: Law Number 23 of 2011, Zakat Management, Problematic Articles, John Rawls's Perspective of Justice.]]>
<![CDATA[The Effect of Tax Sanctions and Subjective Norms on Tax Evasion: A Case of the East Balikpapan Pratama KPP Area ]]>
<![CDATA[Iskandar Iskandar]]>;
<![CDATA[Edelwais Edelwais]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp204-211
<![CDATA[This study aims to investigate the effects of tax sanctions and subjective norms on tax evasion behavior. The study employed a quantitative research approach, using questionnaire-based data collection from respondents selected through random sampling. The questionnaire items measuring tax sanctions, subjective norms, and tax evasion behavior were adapted from previous studies on taxpayer compliance and behavioral intention. The instrument used a five-point Likert scale ranging from strongly disagree to strongly agree. The collected data were analyzed using SmartPLS 4.0 to test the relationships among variables. The findings indicate that subjective norms have a significant negative effect on tax evasion behavior, suggesting that stronger social and moral pressures can reduce taxpayers’ tendency to evade taxes. In contrast, tax sanctions were found to have no significant effect on tax evasion behavior. The study concludes that subjective norms play a more important role than tax sanctions in influencing taxpayer behavior and reducing tax evasion practices. The questionnaire instrument consisted of several indicators for each variable, including tax sanctions, subjective norms, and tax evasion behavior. The measurement items were adapted from prior studies in taxation and behavioral research. Subjective norms were measured using indicators of social influence and perceived expectations from important others, while tax sanctions were measured through respondents’ perceptions of penalties and legal consequences for tax violations. Tax evasion behavior was measured using indicators of respondents’ attitudes and tendencies toward tax avoidance. All items were measured using a five-point Likert scale (1 = strongly disagree to 5 = strongly agree). Before the main survey was conducted, the instrument underwent validity and reliability testing. The results showed that all constructs met the validity requirements, and the reliability test indicated acceptable Cronbach’s alpha values of 0.70 or higher for all variables. Keywords: Tax Sanctions, Subjective norms, Tax Evasion, WPOP that does freelance work.]]>
<![CDATA[Artficial Intelligence and Creative Worker In Indonesia: The Double Edge Sword Effect ]]>
<![CDATA[Daini Unifianto Fauzi]]>;
<![CDATA[Riani Rachmawati]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp212-225
<![CDATA[The increasing adoption of artificial intelligence (AI) in the workplace has raised concerns about its implications for employees, particularly creative workers, who are considered vulnerable to technological disruption. This study aimed to examine the influence of AI awareness on individual work performance, mediated by job insecurity and work engagement, among creative workers in Indonesia. A quantitative approach was employed through a cross-sectional survey of 227 creative workers from various creative occupations in Indonesia using a structured questionnaire. Data were analyzed using Structural Equation Modeling (SEM) with LISREL version 8.80 to examine both direct and indirect relationships among the proposed variables. The findings revealed that AI awareness positively affected job insecurity (β = 0.62, t = 7.95) and work engagement (β = 0.23, t = 2.42), while job insecurity negatively influenced work engagement (β = −0.26, t = −2.81). Furthermore, work engagement positively affected individual work performance (β = 0.72, t = 7.56). Work engagement significantly mediated the relationship between AI awareness and individual work performance (t = 2.21), whereas job insecurity significantly mediated the relationship between AI awareness and work engagement (t = −2.03). However, the serial mediating effect of job insecurity and work engagement on the relationship between AI awareness and individual work performance was not significant (t = −1.95). These findings indicate that creative workers perceive AI as a double-edged phenomenon: although it raises concerns regarding job continuity, it may also stimulate engagement that supports performance. By integrating the STARA awareness framework and the Job Demands–Resources theory, this study contributes to the current body of research on employees' psychological responses to AI-driven transformation. It offers practical insights to help organizations foster adaptive attitudes toward AI while maintaining employee engagement and performance amid ongoing technological transformation. Keywords: AI awareness; Job insecurity; Work engagement; Individual work performance; Creative workers.]]>
<![CDATA[Digital Transformation of Public Safety Governance: The DKI Jakarta Satpol PP Enterprise Architecture Using TOGAF-ADM ]]>
<![CDATA[Agus Supriadi Harahap]]>;
<![CDATA[Andi Pitono]]>;
<![CDATA[Muhadam Labolo]]>
<![CDATA[ Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development ]]>
Publisher : <![CDATA[Institute of Multidisciplinary Research and Community Service ]]>
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DOI: 10.61436/bsscd/v5i3.pp226-241
<![CDATA[The rapid population growth in DKI Jakarta challenges the Civil Service Police Unit (Satpol PP) in maintaining public order, necessitating a robust management control system for its 5,500 field personnel. The existing operational application, SISAPPRA, operates sub-optimally due to misalignment with field procedures and isolated data structures. This study aims to analyze the Information and Communication Technology (ICT) requirements and design an enterprise architecture blueprint to enhance the operational management control system of Satpol PP DKI Jakarta. Employing a descriptive qualitative approach, data were gathered through direct observations of public order operations, in-depth interviews with three tiers of informants (leadership, IT staff, and field officers), and analysis of organizational documents. The data were systematically analyzed using the phases of The Open Group Architecture Framework Architecture Development Method (TOGAF-ADM). The gap analysis reveals critical functional deficiencies in the current application, including the absolute absence of access roles for command leadership, non-functioning spatial mapping features, and a lack of data integration with the Regional Civil Service Agency (BKD). To close these gaps, this study defines the target "SISAPPRA 2.0 Landscape," comprising 13 integrated modules and a 2024 implementation roadmap. The enterprise architecture successfully addressed blind spots in operational oversight by introducing a specialized investigation module for Civil Service Investigators (PPNS) and a dynamic executive dashboard. This research offers a theoretical novelty by integrating TOGAF-ADM with the Four Levers of Control concept, providing a transparent, command-integrated digital governance model tailored for high-risk public order enforcement. This enterprise architecture model can be adopted by Satpol PP agencies throughout Indonesia. Keywords: Enterprise Architecture, E-Government, Management Control System, Public Order Enforcement, TOGAF-ADM.]]>
