Vol. 1 No. 1 (2024): February 2024

Sampul memvisualisasi keberagaman bidang ilmu ekonomi dan sosial

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.   

Published: 2024-02-12

Full Issue

Articles