Archives

  • March - June 2025
    Vol. 2 No. 2 (2025)

    The latest edition presents six multidisciplinary studies with a primary focus on policy analysis and applied model development. In the field of finance, the first study reveals the moderating mechanism of third-party funds in the relationship between operational efficiency and banking profitability. Additionally, three education articles present integrative approaches, ranging from the concept of human nature-based pedagogy, holistic learning evaluation with modified Bloom's taxonomy, to the development of a multimodal curriculum model integrating cognitive-affective-spiritual dimensions. This edition also includes a specialized study in Islamic law regarding the halal-haram parameters of organ transplantation within the framework of maqasid sharia, as well as an analysis of the impact of asset revaluation on corporate tax planning strategies. The final study examines the influence of human resource competence on village government bureaucratic performance using a primary data-based quantitative approach.

  • November 2024 - February 2025
    Vol. 2 No. 1 (2025)

    The Journal of Economic and Social Science Vol. 2(1) for the November 2024 - February 2025 edition presents studies addressing current issues in the fields of economics and social sciences. The first article discusses the financial performance of the Tana Toraja Regency Government, focusing on fiscal autonomy and strategies to increase local own-source revenue (PAD). The second article explores effective digital marketing strategies to boost MSME sales, using WhatsApp as the primary platform. The third study analyzes the impact of regional economic conditions, local tax policies, and public service quality on PAD, while the fourth article compares three bankruptcy prediction models for PT Garuda Indonesia Tbk., revealing significant bankruptcy risks from 2016 to 2020. Furthermore, the fifth article investigates the influence of environmental and financial performance on Corporate Social Responsibility (CSR) disclosure, showing a significant relationship with CSR reporting. The final article examines the implementation of the Family Hope Program (PKH) in poverty alleviation in Parekaju Village, Luwu Regency, highlighting issues of inaccurate recipient data and challenges in the social assistance distribution process. This edition provides academic contributions and practical solutions to the challenges faced by local governments, the MSME sector, and social policies in improving societal welfare.

  • July - October 2024
    Vol. 1 No. 3 (2024)

    This issue of the Journal of Economic and Social Science (JoESS) features five articles from various prominent universities. The edition addresses critical themes in business, environment, governance, and social institution oversight. The articles specifically examine the significance of human capital disclosure as a strategic asset, the relationship between firm size, earnings management, and social responsibility, and the impact of green accounting, environmental performance, and CSR disclosure on corporate asset management. Additionally, this issue includes studies on the role of Panwaslu in addressing electoral violations and the application of good corporate governance principles in digital platform-based accounting to enhance transparency and accountability. These contributions collectively enrich the understanding of economic and social theories and practices in both the public and private sectors in Indonesia.

  • March - June 2024
    Vol. 1 No. 2 (2024)

    The Journal of Economic and Social Science (JoESS), Volume 1, Number 2, published between March and June 2024, aims to foster connections between ideas, research outcomes, and scholarly investigations from lecturers and esteemed universities across Indonesia. This issue specifically focuses on the domains of accounting and government-social science. Comprising six articles, each has undergone a rigorous editing process to ensure its quality and relevance for academics, practitioners, and policymakers alike. The articles within this publication cover a diverse array of topics, including profit planning strategies pertinent to shrimp farming, analyses of consumer behavior within bus transportation, evaluations of government policies directed at micro, small, and medium-sized enterprises, methodologies for determining production costs, examinations of the influence of tax regulations on taxpayer compliance, and discussions on profit planning rooted in target costing principles.

  • Sampul memvisualisasi keberagaman bidang ilmu ekonomi dan sosial

    February 2024
    Vol. 1 No. 1 (2024)

    The inaugural issue of the Journal of Economic and Social Science (JoESS), Volume 1, Issue 1, published in February 2024, presents a diverse collection of in-depth studies authored by scholars from various prominent universities. It commences with an examination of the intricate relationship between costs, debt, and social stratification within the Rambu Solo’ Tradition in Tana Toraja, offering a unique perspective on the interplay of economic and cultural dynamics. Subsequent articles include an analysis of the feasibility of regional expansion, assessing its potential across various dimensions. This issue also delves into tax avoidance strategies employed by manufacturing companies listed on the Indonesia Stock Exchange (BEI), investigating relevant approaches. Significantly, another article reviews the performance of Islamic banks based on their capital structure ratios. Further contributions include a study on the effectiveness of Land and Building Tax (PBB) in enhancing Local Own-Source Revenue (PAD). Concluding the issue is a discussion on the accounting for murabahah receivables in accordance with PSAK 102, providing guidelines for the reporting of Islamic financing receivables.