IJMSSSR
International Journal of Management Studies and Social Science Research (IJMSSSR) is a double-blind peer-reviewed, open-access bi-monthly journal that publishes empirical, conceptual and review papers of exceptional quality that contribute to enrich business administration thinking .The objective of the Journal is to disseminate knowledge, which ensures good practice of professional management and its focal point is on research and reflections relevant to academicians and practicing managers/Administrators for sustainable business and social changes.
IJMSSSR guides it to map new frontiers in emerging and developing areas in research, industry, and governance as well as to link with centers of excellence worldwide to stimulate young minds for creating knowledge-based community.
Our continued success lies in bringing together and establishing channels of communication between leading policy-makers and prominent experts in industry, commerce, and related business as well as renowned academic, education and research-based institutions to provide solutions for addressing the key issues of the contemporary society.
We see the need for synergy and collaboration between these fields rather than segmentation and isolation. Hence, our objectives are to build new links, networks, and collaborations between communities of thinkers, scholars, managerial experts, and practitioners in order to stimulate and enhance creative and application-oriented solutions for society.
In order to foster and promote innovative thinking in the management studies and social sciences research, itself by introducing its Journal at a global platform in ensuring the high quality and professional research standards.
Recently Published Articles
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January - February |
Page No. |
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1. |
Dasu Hydropower Project, Pakistan: Changing Food Habits, Dietary Composition and Food Value Chain among the Affected Population
Bakht Muhammad Khan 1, Anura Widana 2 and Sadia Batool 3
DOI: https://doi.org/10.56293/IJMSSSR.2025.5401
ABSTRACT: Background This pioneering study examined the dynamics of food habits and consumption patterns
among people affected by construction of the Dasu Hydropower Project in Upper Kohistan District, Pakistan.
Project implementation began in 2016 and completion is planned for 2028. As of 2024 about 3,000 households
from 47 of 520 villages in the district have been relocated, and the local economy has changed dramatically.
Methods Three food-related surveys were conducted: (i) in 2022, interviews with male adults from 42 households,
(ii) in 2023, a detailed survey of 400 affected households, and (iii) in 2024, in-depth interviews with 55 women. All
respondents were drawn from relocated households. Quantitative data were analysed using statistical tools and
qualitative information was analysed thematically.
Results The study found that the majority of affected households (61%) have at least one member in paid
employment, a significant contrast with the pre-project period when only 27% of households did so.
Consequently, purchasing power has significantly increased. In parallel, working and living together with the inmigrant project workforce has changed residents' attitudes and behaviour regarding food. Local agricultural
production has decreased, food purchase has increased, meat, eggs and milk are consumed more frequently, there
are more restaurants with a wider and better variety of food, eating-out has increased, and the market is now
stocked daily with a much wider and fresher variety of food products than was available before the project started.
Food consumption remains highly gendered, but there are signs of a trend towards more equality.
Conclusions This study analysed the food habits, dietary intake and consumption patterns of households directly
affected by the Dasu Hydropower Project. It found that the consumption of basic staples and high-value food
items significantly improved from 2015 to 2024. In parallel, men from affected households eat-out frequently
now. The sector has responded to the new demand with more food outlets, a wider cuisine and an improved
supply of fresh produce to the market. The changes in food consumption and eating habits have been enabled by
increased household incomes and assisted by attitudinal change resulting from close work-association with the
outside workforce. The changed food habits, dietary composition, eating-out behaviour and food value chains all
indicate a higher standard of living amongst the surveyed population. The conclusion of the study is that dietary
transition in the affected households has occurred and is the result of growth in household incomes and
behavioural change. On this note, it can be argued that some affected people’s lifestyles have improved as a result
of the hydropower project.
The study recommends gender-sensitive promotion of horticulture and livestock husbandry, a continuation of
food-related monitoring, and applied research with a focus on the food status of the most vulnerable households,
women and children.
Keyword: Dasu Hydropower project; food and nutrition; dietary composition; dining pattern; food value chain; poverty
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01-15 |
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2. |
Sports Tourism in Balkan Countries
Vasiliki Tsilimpokou
DOI: https://doi.org/10.56293/IJMSSSR.2025.5402
ABSTRACT: The purpose of this research is to study sports tourism in the Balkan countries. The forms of sports
tourism are analyzed, as well as their economic and innovative impact. Then, case studies from the Balkan
peninsula where sports tourism is found are reported. Finally, the final conclusions follow, where emphasis is
placed on the participation of the local community and the improvement of infrastructure with sustainable ways
for beneficial results.
Keyword: Balkan countries, sports tourism
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16-24 |
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3. |
Cultural Security: Threats and Policy Options
Dr. Gubara Said Hassan 1 and Aaisha Rashid AL Zaabi 1
DOI: https://doi.org/10.56293/IJMSSSR.2025.5403
ABSTRACT: This research paper argues that human culture and cultural heritage or property are of rising
prominence in international relations and security studies in a rapidly globalizing and securitizing world. However,
despite the tremendous security threats they encounter, they represent an arena of inquiry, somewhat overlooked
and understudied in place of developing a critique of conventional security paradigms. The paper aims to address
a host of questions, including: what are culture and cultural heritage or property? And what are the tremendous
security threats they encounter? The paper utilizes qualitative research methodology and a constructivist
theoretical approach to examine the eminence of culture and cultural heritage and the role they contribute to the
construction and reconstruction of societies, human identities, collective memories, and governance institutions. It
also sheds light on the various security threats and risks, culture and cultural heritage face especially in times of
violent conflicts and natural disasters, and the security policies that could be adopted to respond to such threats
and risks at the national, regional, and international levels.
Keyword: Culture, Heritage, cultural heritage, threats, cultural security, policy options/measures, protection.
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25-34 |
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4. |
Exploring Socioeconomic Dynamics with Business Self-Efficacy Among Low Income Women in Rural Malaysia: A Demographic Analysis
*Faizan Hj Abd Jabar 1, Nor Hidayatun Abdul Razak 2, Mohd Faizal Azrul Azwan Muhamed@ Che Harun3, Muhammad Zainuddin Mohamed Azudin 4, Mohd Nazri Mohd Noor 5
DOI: https://doi.org/10.56293/IJMSSSR.2025.5404
ABSTRACT: The challenges of the global economy today affected much household expenses. Thus, this
circumstance leads to varieties of household problems especially activities related to financial matters. The
household is forced to struggle in life to make sure they can fulfil the basic needs. The increment of products and
service pricing would become a burden to them. Therefore, this study examines the socioeconomic dynamics of
women in rural Malaysia, focusing on their roles, income sources, and family structures. Utilizing demographic
data from a diverse group of women, findings reveal significant reliance on informal employment and
entrepreneurship, with monthly incomes ranging from RM300 to RM2,600. The respondents are taken from
Majlis Agama Islam Pahang asnaf (poor people) listing. Ten families are chosen who meet the researchers’ criteria.
The data collected by using the interview method and employed the latest version, Atlas.ti to transcribe and
interpret. The findings show many informants juggle multiple roles as primary earners, caregivers, and
entrepreneurs, especially among single mothers who bear the full economic burden. Education is a priority for
most families, with children enrolled in primary, secondary, and tertiary institutions. However, financial
constraints often challenge their ability to support larger families, particularly for single mothers. Spousal
contributions vary, with many engaged in manual labor or farming. Adult children also play a small role in
supporting household incomes. With this information, hopefully their contribution as small entrepreneurs have
been concerned by the appropriate agencies to help them move from poverty.
Keyword: Socioeconomic, Entrepreneurship, Self-efficacy, Low income, Women
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35-44 |
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5. |
Empowering Women through Education: A Pathway to Economic, Social, and Political Progress in India
Gurmel Singh*
DOI: https://doi.org/10.56293/IJMSSSR.2025.5405
ABSTRACT: Despite significant progress in gender equality, women, particularly in countries like India, continue to
face disparities in rights and opportunities compared to men. This paper examines the role of education in
empowering women and its impact on societal development. Empowered women contribute substantially to
economic, social, political, and personal growth, but to unlock their potential, they must have equal rights and
opportunities. The study highlights the role of education in breaking barriers and fostering self-confidence,
essential for women's participation in all spheres of society. Women's economic empowerment is crucial for
national development, with India's GDP growth significantly impacted by the low participation of women in the
labor force. The paper also discusses social, political, and personal empowerment, emphasizing the need for
awareness and legal literacy to combat social and cultural barriers. Key findings suggest that enhancing women's
empowerment can boost GDP and promote sustainable growth, with education being a powerful tool in this
transformation. Recommendations include strengthening education systems, promoting girls' education, ensuring
political representation, and providing economic opportunities. The paper concludes that empowering women is
not only a moral imperative but also a critical factor in achieving societal and economic progress, as highlighted by
Pt. Nehru’s belief that empowering women is essential for national advancement
Keyword: Women's Empowerment, Education, Gender Equality, Economic Development, Societal Progress
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45-49 |
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6. |
Religiosity and Taxpayer Compliance (Survey of MSME in the Jakarta area)
Nurlis, Nurlis 1; Putri Renalita S.T 1; Deden Tarmidi 1; Junarti 2
DOI: https://doi.org/10.56293/IJMSSSR.2025.5406
ABSTRACT: Tax compliance is one of the obligations of taxpayers, especially in terms of paying and reporting taxes
owed. A person who approaches life with trust will make sensible decisions. A person's attitude in carrying out his
obligations reflects such intelligent behavior. This study aims to explore the impact of taxpayers' religious values
on positive attitudes of tax compliance as measured by voluntary tax compliance and enforced tax compliance in
increasing understanding of taxpayer complexity attitudes from different perspectives on MSME taxpayers in the
Jakarta area. The respondents in this study are MSME actors who already have tax ID number. The research
method used is a survey method using questionnaires as a tool in data collection. Data analysis uses multiple linear
regression tests on Taxpayer compliance consisting of 2 (two models), namely model I which tests intrapersonal
religiosity variables and interpersonal religiosity on Voluntary Tax Compliance variables and model II which tests
intrapersonal religiosity variables and interpersonal religiosity on Enforced Tax Compliance variables.
The results prove that intrapersonal religiosity has a positive effect on Voluntary tax compliance and Enforced tax
compliance. Interpersonal religiosity does not affect Voluntary tax compliance but interpersonal religiosity has a
positive effect on Enforced tax compliance. This study does not separate between religious attitudes and ethical
values in measuring the source of inner value of taxpayers, it is possible that the inner value of respondents comes
from both sources. Therefore, comparing the influence of individual religiosity with individual ethical values,
which do not stem from attendance at places of worship on voluntary tax compliance and enforced tax
compliance, is recommended for future research. Future research may include several demographic variables
(education, age, gender, etc.) in the analysis. Thus, we can see how demographic factors affect religiosity and the
level of tax compliance. Despite its limitations, this study has provided evidence that religiosity, especially
intrapersonal religiosity, is one of the factors that can shape the willingness of taxpayers to comply with tax
regulations, as well as those that need to be enforced
Keyword: Voluntary Tax Compliance, Enforced Tax Compliance, Intrapersonal Religiosity and Interpersonal Religiosity
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50-58 |
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7. |
SOCIO-ECONOMIC AND CULTURAL CHALLENGES IN HIMACHALI TRIBAL
COMMUNITIES
Anay Kumar
DOI: https://doi.org/10.56293/IJMSSSR.2025.5407
ABSTRACT: This study examines the socio-economic and cultural challenges faced by tribal communities in
Himachal Pradesh, India, with a focus on issues such as poverty, limited access to education and healthcare, land
rights, and the erosion of cultural identities. Using an extensive review of literature and analysis of existing data,
the study explores the root causes of these challenges and their interconnections. It highlights how historical
marginalization, lack of access to modern economic opportunities, and the pressures of globalization have
contributed to these difficulties. The paper emphasizes the need for an integrated, culturally sensitive approach to
development that balances economic progress with the preservation of tribal heritage. The findings underscore
the importance of addressing issues such as education, healthcare access, land tenure security, and cultural
conservation to promote sustainable development and improve the quality of life for Himachali tribal
communities. Policy recommendations include enhancing educational programs, improving healthcare
infrastructure, securing land rights, and fostering economic opportunities tailored to the unique needs of these
communities.
Keyword: Himachal Pradesh, Tribal Communities, Socio-Economic Challenges, Education Access, Traditional Livelihoods
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59-65 |
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8. |
LEARNING ENVIRONMENT AND ACADEMIC ACHIEVEMENT GOAL
ORIENTATION OF THE STUDENTS
Rosemarie C. Cerbo
DOI: https://doi.org/10.56293/IJMSSSR.2025.5408
ABSTRACT: This study aimed to determine which domain of learning environment best influences academic
achievement goal orientation of the students. This study utilized the non-experimental quantitative research design
using descriptive technique involving teachers in one District of Davao Occidental Division, Philippines. The
study was conducted on the second semester of school year 2021-2022. Research instruments on learning
environment best influences academic achievement goal orientation of the students were used as source of data.
Using mean, pearson-r, and regression as statistical tools to treat the data, the study showed the following results:
the level of learning environment is very high, the level of academic achievement goal orientation of the students
is very high, there is a significance on the relationship between learning environment and academic achievement
goal orientation of the students, the domains of learning environment best influence academic achievement goal
orientation of the students are Teaching for Understanding and Support Learning for Understanding.
Keyword: Learning Environment, Academic Achievement Goal Orientation, Educational Management,
Quantitative Research, Philippines
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66-71 |
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9. |
METACOGNITIVE STRATEGY AND STUDENT COURSE ENGAGEMENT
Faisal U. Manalas
DOI: https://doi.org/10.56293/IJMSSSR.2025.5409
ABSTRACT: This study aimed to determine which domain of metacognitive strategy best influences student course
engagement. This study utilized the non-experimental quantitative research design using descriptive technique
involving teachers in one District of Davao Occidental Division, Philippines. The study was conducted on the
second semester of school year 2021-2022. Research instruments on metacognitive strategy and student course
engagement were used as source of data. Using mean, pearson-r, and regression as statistical tools to treat the data,
the study showed the following results: the level of metacognitive strategy is high, the level of student course
engagement is high, there is a significant relationship between metacognitive strategy and student course
engagement, and domain of metacognitive strategy best influence student course engagement is Perceived
Academic Efficacy.
Keyword: Metacognitive Strategy, Student Course Engagement, Educational Management, Quantitative Research, Philippines
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72-78 |
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10. |
TECHNOLOGY PROFICIENCY OF TEACHER AND STUDENT LEARNING AND
SATISFACTION IN AN ONLINE LEARNING ENVIRONMENT
Rhea Jade C. De Arce
DOI: https://doi.org/10.56293/IJMSSSR.2025.5410
ABSTRACT: This study aimed to determine which domain of technology proficiency of teacher best influences
student learning and satisfaction in an online learning environment. This study utilized the non-experimental
quantitative research design using descriptive technique involving teachers in one District of Davao Occidental
Division, Philippines. The study was conducted on the second semester of school year 2021-2022. Research
instruments on technology proficiency of teacher best influences student learning and satisfaction in an online
learning environment. were used as source of data. Using mean, pearson-r, and regression as statistical tools to
treat the data, the study showed the following results: the level of technology proficiency of teachers is very
high, the level of student learning and satisfaction in an online learning environment is very high, there is a
significance on the relationship between technology proficiency of teachers and student learning and
satisfaction in an online learning environment, and domain of technology proficiency of teachers best influences
student learning and satisfaction in an online learning environment is Emerging Technologies for Student
Learning.
Keyword: Technology Proficiency of Teachers, Student Learning and Satisfaction in an Online Learning
Environment, Educational Management, Quantitative Research, Philippines
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79-85 |
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11. |
Principal Role in Teachers' Early Retirement Intention: A Case Study
Foong Chui Yean
DOI: https://doi.org/10.56293/IJMSSSR.2025.5411
ABSTRACT: Early retirement among teachers is a pressing issue affecting education systems worldwide, including
Malaysia. Its impacts are far-reaching, leading to teacher shortages, disruptions in student learning outcomes, and
increased costs associated with replacing and training educators. This study examines the factors influencing
teachers’ intentions to retire early and explores the role of school principals in mitigating these factors, with a
particular focus on transformational leadership. Employing a qualitative case study approach, the research
investigates the experiences of a mid-career teacher in a Malaysian public school, who also serves as an interim
principal, providing perspectives as both a teacher and a leader. The findings indicate that early retirement intentions
are driven by contextual factors (such as workload and policy changes), personal factors (including ageing, health,
and family commitments), and organisational factors (notably leadership and work environment). Transformational
leadership emerges as a pivotal strategy for addressing these challenges. Principals exhibiting transformational
leadership traits—such as inspiring confidence, fostering motivation, encouraging innovation, and offering
individualised support—were found to significantly reduce burnout and enhance teacher retention. This study
underscores the importance of principal leadership in cultivating supportive environments that empower teachers
and enhance their job satisfaction. It recommends equipping future principals with transformational leadership skills
and calls for systemic reforms, including workload reduction through digitalisation and the provision of adequate
administrative support, to ease the pressures faced by teachers. The research contributes to the discourse on teacher
retention by highlighting the critical role of leadership in countering early retirement trends. It suggests future
investigations into the mechanisms of effective principalship and the scalable application of transformational
leadership practices. Addressing this challenge is essential for ensuring the sustainability of high-quality education
systems and national development.
Keyword: Early retirement, transformational leadership
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86-93 |
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12. |
The Influence of Good Corporate Governance Mechanisms and Free Cash Flow on Earnings Management in the Infrastructure Sector Listed on the Indonesia Stock Exchange (IDX) for the Period 2018-2022
Davina Indriana 1, Fitri Indriawati 2
DOI: https://doi.org/10.56293/IJMSSSR.2025.5412
ABSTRACT: This research explores the influence of corporate governance mechanisms and free cash flow on
earnings management within infrastructure companies listed on the IDX from 2018 to 2022. The committee
overseeing audits, independent commissioners, and board of directors are the proxies that are used to assess
excellent corporate governance. This study makes use of a quantitative approach to descriptive research. This
information is derived from secondary sources, including the firms' annual reports and financial statements, with
the sample selection utilizing purposive sampling based on specific criteria. Before excluding outlier data, the
sample consisted of 40 companies over a 5-year observation period, resulting in 200 sample data points. After
excluding outlier data, the number of qualified samples is 150 data points from 30 companies. Descriptive
statistics, hypothesis testing, model feasibility, and classical assumption testing are some of the analytical
methodologies used. This study's findings show that independent commissioners and audit committees do not
significantly impact earnings management, although free cash flow and the board of directors do positively.
Keyword: good corporate governance mechanisms, free cash flow, earnings management, board of directors,
independent commissioners, audit committee
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94-105 |
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13. |
INCOME SATISFACTION IMPACT ON ORGANIZATIONAL COMMITMENT OF
YOUNG EMPLOYEES: THE MEDIATING ROLE OF WORK MOTIVATION
Pham Van Tuan 1, Dinh Truong Thanh Xuan 2 and Nguyen Thi Thao 3*
DOI: https://doi.org/10.56293/IJMSSSR.2025.5413
ABSTRACT: This study assesses the direct impact of income satisfaction on organizational commitment of young
employees and explores the mediating role of work motivation. The quantitative study was conducted on a sample
of 339 randomly selected young employees. Data were collected through self-report questionnaires and processed
using statistical software. The results of the study show that income satisfaction has a positive impact on
organizational commitment of young employees and work motivation plays a mediating role in this relationship.
The results of the study not only contribute to a deeper understanding of employee psychology and behavior but
also provide a solid basis for developing human resource management policies and strategies to optimize
employee performance and commitment, contributing to the sustainable development of the organization.
Keyword: Income satisfaction; Organizational commitment; Work motivation; Young workers; Organizational behavior.
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106-120 |
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14. |
UNDERSTANDING INADEQUATE INTERNAL CONTROL BARRIERS ON GOVERNMENT AGENCIES’ OPERATIONS
Sara Trivari, John R. Kuhn
DOI: https://doi.org/10.56293/IJMSSSR.2025.5414
ABSTRACT: In the United States, many government agencies are impacted by operational, compliance, and financial
reporting barriers in internal controls resulting in increasing material misstatements. It is the role of accountants
and managers to implement and monitor the efficiency of operational, compliance, and financial reporting internal
controls. This qualitative single case study used a flexible design in conjunction with a pragmatic approach to
understand operational, compliance, and financial reporting internal control barriers in government agencies’
operations, and to research how accountants and managers solved issues related to these barriers. The researcher
collected data through interviews, surveys, and focus groups of over a sampling of 15 participants from the
accounting team and senior management team at the Army Military Pay Office (AMPO), a mid-sized organization
located in Ft. Sill, Oklahoma. Findings from the data analysis showed five emergent themes understaffed
personnel, lack of training in internal controls, compliance issues with federal regulations over internal controls,
issues with systems in internal controls, and oversight in internal controls. Recommendations based on findings
were provided to support the research.
Keyword: material misstatements, internal controls, training, segregation of duties
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121-130 |
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15. |
Catastrophe-oriented emergency medical material dispatching research based on UAV and truck collaboration
Ye Wei
DOI: https://doi.org/10.56293/IJMSSSR.2025.5415
ABSTRACT: Natural disasters and man-made disasters and other emergencies are difficult to avoid, and at the same
time will have a significant impact on people's production and life, and damage the life and property safety of
residents and the smooth operation of social and economic activities. For this reason, timely and effective
emergency medical material dispatching and distribution system is crucial. This paper firstly discusses the current
situation and deficiencies of the current medical emergency supplies distribution system through data mining and
word cloud statistical analysis methods. The analysis results show that the existing distribution methods have
many challenges in terms of efficiency, timeliness and resource allocation. Especially in the face of traffic
congestion, natural disasters and other emergencies, the emergency response capability and distribution efficiency
of the traditional distribution mode cannot meet the actual demand. Based on these deficiencies, this paper
proposes the emerging technology of drones as a solution for emergency distribution. Compared with the
traditional transportation mode, UAV has significant advantages: it is not restricted by road interruption, and can
bypass traffic congestion, natural disasters and other factors to ensure efficient and timely distribution of
materials. At the same time, drones have strong flexibility and can precisely fly to remote or inconvenient areas to
make up for the blind areas that traditional distribution methods cannot cover. In addition, the high flight speed
of UAV enables it to complete the distribution task in a short time to meet the rapid response demand of
emergency materials. On this basis, this paper constructs an operations research model of UAV and truck
intermodal transportation, aiming to optimize the distribution path and time efficiency of emergency medical
supplies through the synergistic cooperation between the two, so as to solve the deficiencies of the traditional
vehicle distribution system, and to improve the efficiency and responsiveness of emergency logistics. This research
provides new theoretical support and practical guidance for emergency material distribution.
Keyword: catastrophic scenario; Emergency medical supplies; multimodal transportation; Emergency dispatch optimization
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131-140 |
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16. |
The Use of Social Media and the Quality of Information on the TikTok Account of Pandawara Group on Follower Satisfaction
Dr. Nuriyati Samatan 1, Dr. Irfan Fauzi 2; Dr. Yuri Alfrin Aladdin 3; Larasati Ayu Omaira 4
DOI: https://doi.org/10.56293/IJMSSSR.2025.5416
ABSTRACT: This study aims to examine how the use of TikTok by the Pandawara Group specifically affects
follower satisfaction levels. It will also investigate how the quality of information on the Pandawara Group's
TikTok account affects follower satisfaction and how social media usage interacts with the quality of information
on that account to influence overall follower satisfaction. The type of research is quantitative, sampling
determination using probability sampling, through purposive sampling technique. The sample determination
technique uses the Slovin's formula, with a margin of error of 0.5% and a sample size of 400 respondents who are
users of the TikTok social media platform and followers of the Pandawara Group. Findings: Out of 400 people
surveyed, 157 were men (or 39.3%), and 243 were women (or 60.8%). The researchers used Statistical Product and
Service Solutions (SPSS) Version 27 to process the data. The Uses and Gratifications Theory, which states that
media users actively choose and use media, was also utilized by the researchers. The research results indicate that
Ho1, Ho2, and Ho3 were rejected, but Ha3 was accepted. These results indicate that follower satisfaction is
influenced by social media usage and the quality of information on the TikTok account of the Pandawara Group.
As a result, user satisfaction increased as a result of the combination of social media use and high-quality
information. This study aims to provide new insights into the relationship between follower satisfaction and social
media usage as well as content quality on the TikTok account of the Pandawara Group. Future researchers are
advised to select diverse subjects and populations because this field has not been thoroughly studied in previous
research. This will enrich the results of future studies.
Keyword: Social Media Usage, Information Quality, Follower Satisfaction, TikTok, Pandawara Group.
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141-156 |
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17. |
LEGAL POLITICS OF REPLACING CRIMINAL PROVISIONS ON DEFAMATION CRIMES AGAINST INDIVIDUALS IN CYBERSPACE IN THE INFORMATION AND ELECTRONIC TRANSACTIONS ACT WITH THE INDONESIAN CRIMINAL CODE 2023
Widodo
DOI: https://doi.org/10.56293/IJMSSSR.2025.5417
ABSTRACT: The crime of defamation against individuals in cyberspace will be regulated in Article 433 and Article
441 paragraph (1) of the 2023 Indonesian Criminal Code. The criminal sanctions against perpetrators in the 2023
Indonesian Criminal Code are lighter than the criminal sanctions in Article 27A paragraph (3) of the Information
and Electronic Transactions Act. The purpose of replacing this legal rule needs to be criticized based on the
aspects of legal politics and criminal theory. Understanding the legal politics of the rules on criminal defamation
needs to be done by answering the following 3 research problems: why the rule was replaced, what is the purpose
of the legislator in replacing it, and is there any relevance between the replacement of the rule and legal politics
and the purpose of criminalization? Based on the results of legal research using doctrinal research with a statutory
approach. The results of this study: (1) the reasons for replacing the defamation article are: the rules in the
Information and Electronic Transactions Act are not detailed so they do not meet the needs of society, the
principles of criminal punishment, and the objectives of criminal punishment, (2) the purpose of legislators in
replacing the rules on criminal acts of defamation in cyberspace is to protect the honor of every person, without
eliminating the right of every person to express opinions, defend themselves, and fight for the public interest. (3)
The criminal rules on defamation in the 2023 Indonesian Criminal Code are consistent with Indonesian legal
policy, and their contents can be used as a means of achieving the objectives of criminal punishment because the
contents and wording of the rules are clear, coherent, and proportional. The changes to the criminal rules the
defamation are based on the principle of mono-dualistic.
Keyword: legal politics, defamation, individuals, information technology, cyberspace
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157-165 |
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14. |
UNDERSTANDING INADEQUATE INTERNAL CONTROL BARRIERS ON GOVERNMENT AGENCIES' OPERATIONS
Sara Trivari, John R. Kuhn
DOI: https://doi.org/10.56293/IJMSSSR.2025.5414
ABSTRACT: In the United States, many government agencies are impacted by operational, compliance, and financial
reporting barriers in internal controls resulting in increasing material misstatements. It is the role of accountants
and managers to implement and monitor the efficiency of operational, compliance, and financial reporting internal
controls. This qualitative single case study used a flexible design in conjunction with a pragmatic approach to
understand operational, compliance, and financial reporting internal control barriers in government agencies'
operations, and to research how accountants and managers solved issues related to these barriers. The researcher
collected data through interviews, surveys, and focus groups of over a sampling of 15 participants from the
accounting team and senior management team at the Army Military Pay Office (AMPO), a mid-sized organization
located in Ft. Sill, Oklahoma. Findings from the data analysis showed five emergent themes understaffed
personnel, lack of training in internal controls, compliance issues with federal regulations over internal controls,
issues with systems in internal controls, and oversight in internal controls. Recommendations based on findings
were provided to support the research.
Keyword: material misstatements, internal controls, training, segregation of duties
Download full manuscript.......![download](images/download.gif) |
121-130 |
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15. |
Catastrophe-oriented emergency medical material dispatching research based on UAV and truck collaboration
Ye Wei
DOI: https://doi.org/10.56293/IJMSSSR.2025.5415
ABSTRACT: Natural disasters and man-made disasters and other emergencies are difficult to avoid, and at the same
time will have a significant impact on people's production and life, and damage the life and property safety of
residents and the smooth operation of social and economic activities. For this reason, timely and effective
emergency medical material dispatching and distribution system is crucial. This paper firstly discusses the current
situation and deficiencies of the current medical emergency supplies distribution system through data mining and
word cloud statistical analysis methods. The analysis results show that the existing distribution methods have
many challenges in terms of efficiency, timeliness and resource allocation. Especially in the face of traffic
congestion, natural disasters and other emergencies, the emergency response capability and distribution efficiency
of the traditional distribution mode cannot meet the actual demand. Based on these deficiencies, this paper
proposes the emerging technology of drones as a solution for emergency distribution. Compared with the
traditional transportation mode, UAV has significant advantages: it is not restricted by road interruption, and can
bypass traffic congestion, natural disasters and other factors to ensure efficient and timely distribution of
materials. At the same time, drones have strong flexibility and can precisely fly to remote or inconvenient areas to
make up for the blind areas that traditional distribution methods cannot cover. In addition, the high flight speed
of UAV enables it to complete the distribution task in a short time to meet the rapid response demand of
emergency materials. On this basis, this paper constructs an operations research model of UAV and truck
intermodal transportation, aiming to optimize the distribution path and time efficiency of emergency medical
supplies through the synergistic cooperation between the two, so as to solve the deficiencies of the traditional
vehicle distribution system, and to improve the efficiency and responsiveness of emergency logistics. This research
provides new theoretical support and practical guidance for emergency material distribution.
Keyword: catastrophic scenario; Emergency medical supplies; multimodal transportation; Emergency dispatch optimization
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131-140 |
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16. |
The Use of Social Media and the Quality of Information on the TikTok Account of Pandawara Group on Follower Satisfaction
Dr. Nuriyati Samatan 1, Dr. Irfan Fauzi 2; Dr. Yuri Alfrin Aladdin 3; Larasati Ayu Omaira 4
DOI: https://doi.org/10.56293/IJMSSSR.2025.5416
ABSTRACT: This study aims to examine how the use of TikTok by the Pandawara Group specifically affects
follower satisfaction levels. It will also investigate how the quality of information on the Pandawara Group's
TikTok account affects follower satisfaction and how social media usage interacts with the quality of information
on that account to influence overall follower satisfaction. The type of research is quantitative, sampling
determination using probability sampling, through purposive sampling technique. The sample determination
technique uses the Slovin's formula, with a margin of error of 0.5% and a sample size of 400 respondents who are
users of the TikTok social media platform and followers of the Pandawara Group. Findings: Out of 400 people
surveyed, 157 were men (or 39.3%), and 243 were women (or 60.8%). The researchers used Statistical Product and
Service Solutions (SPSS) Version 27 to process the data. The Uses and Gratifications Theory, which states that
media users actively choose and use media, was also utilized by the researchers. The research results indicate that
Ho1, Ho2, and Ho3 were rejected, but Ha3 was accepted. These results indicate that follower satisfaction is
influenced by social media usage and the quality of information on the TikTok account of the Pandawara Group.
As a result, user satisfaction increased as a result of the combination of social media use and high-quality
information. This study aims to provide new insights into the relationship between follower satisfaction and social
media usage as well as content quality on the TikTok account of the Pandawara Group. Future researchers are
advised to select diverse subjects and populations because this field has not been thoroughly studied in previous
research. This will enrich the results of future studies.
Keyword: Social Media Usage, Information Quality, Follower Satisfaction, TikTok, Pandawara Group.
Download full manuscript.......![download](images/download.gif) |
141-156 |
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17. |
LEGAL POLITICS OF REPLACING CRIMINAL PROVISIONS ON DEFAMATION CRIMES AGAINST INDIVIDUALS IN CYBERSPACE IN THE INFORMATION AND ELECTRONIC TRANSACTIONS ACT WITH THE INDONESIAN CRIMINAL CODE 2023
Widodo
DOI: https://doi.org/10.56293/IJMSSSR.2025.5417
ABSTRACT: The crime of defamation against individuals in cyberspace will be regulated in Article 433 and Article
441 paragraph (1) of the 2023 Indonesian Criminal Code. The criminal sanctions against perpetrators in the 2023
Indonesian Criminal Code are lighter than the criminal sanctions in Article 27A paragraph (3) of the Information
and Electronic Transactions Act. The purpose of replacing this legal rule needs to be criticized based on the
aspects of legal politics and criminal theory. Understanding the legal politics of the rules on criminal defamation
needs to be done by answering the following 3 research problems: why the rule was replaced, what is the purpose
of the legislator in replacing it, and is there any relevance between the replacement of the rule and legal politics
and the purpose of criminalization? Based on the results of legal research using doctrinal research with a statutory
approach. The results of this study: (1) the reasons for replacing the defamation article are: the rules in the
Information and Electronic Transactions Act are not detailed so they do not meet the needs of society, the
principles of criminal punishment, and the objectives of criminal punishment, (2) the purpose of legislators in
replacing the rules on criminal acts of defamation in cyberspace is to protect the honor of every person, without
eliminating the right of every person to express opinions, defend themselves, and fight for the public interest. (3)
The criminal rules on defamation in the 2023 Indonesian Criminal Code are consistent with Indonesian legal
policy, and their contents can be used as a means of achieving the objectives of criminal punishment because the
contents and wording of the rules are clear, coherent, and proportional. The changes to the criminal rules the
defamation are based on the principle of mono-dualistic.
Keyword: legal politics, defamation, individuals, information technology, cyberspace
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157-165 |
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18. |
Exploring the Interplay of Social Connectedness, Financial Empowerment, and Wellbeing: A Conceptual Framework for Jakarta
Inung Sumitro 1, Dudi Permana, PhD 2, Dr Sonny Indrajaya 3, Wahyu Wibowo, PhD 4
DOI: https://doi.org/10.56293/IJMSSSR.2025.5418
ABSTRACT: The main aim of this research is to build a new conceptual framework model which as a novelty is a
combination of models or concepts from previous research combined with the conditions of Social
Connectedness, Financial Empowerment, Relational transformation Expectations and Wellbeing. This research
will be carried out in Jakarta, carried out from month March to July 2024, this research uses quantitative methods
with a hypothesis testing approach. Jakarta was chosen as the research location because it is the center of
economic and technological activity, with a total of 38 indicators, the sample size was calculated as 10×38=380.
The analytical tool used in this research was Smart PLS or Wrap PLS.
Keyword: Social Connectedness, Financial Empowerment, and Wellbeing
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166-180 |
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19. |
Community Welfare in Medan City Government: The Role of Accountability, Transparency, and Apparatus Performance
Irmalinda Siahaan 1, Zulaidar 2, Verawaty 3, Octrina 4, Didik 5
DOI: https://doi.org/10.56293/IJMSSSR.2025.5419
ABSTRACT: This study aims to analyse the role of accountability, transparency, and performance of the apparatus in
improving community welfare in Medan City. Using Public Policy Theory as an analytical framework, this study
explores how policies taken by local governments affect the results achieved, especially in the context of
community welfare. The methodology used in this study is a survey approach with data collection through
questionnaires distributed to Medan City government employees. The research sample consisted of 130
government employees and was analysed using the Partial Least Square Structural Equation Modelling (PLS-SEM)
technique. The study results show that high accountability can increase public trust in the government,
contributing to improved welfare. In addition, transparency in fund management and policy is essential to ensure
adequate access to information for the public to participate in decision-making. The performance of government
officials also functions as a crucial moderation variable. Good performance can strengthen the relationship
between accountability, transparency, and public welfare. This study recommends the need to evaluate and
improve the fund management system and welfare programs, as well as increase the capacity of government
officials through training and competency development. With this holistic approach, it is hoped that development
programs can significantly impact community welfare and build public trust in the government.
Keyword: Accountability, transparency, performance of the apparatus and public welfare.
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181-189 |
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20. |
Validating factors affecting junior high school students’ use of ChatGPT in learning based on the IS success model and the technology readiness index
Chen, Hsiu-Ju 1, Chien, Cheng-Pin, Su, Chia-Chun, Liang, Hao-Feng, Wei, Jie-Lun, Zhang, Yuan-Wei, Chen, Yang-Lin
DOI: https://doi.org/10.56293/IJMSSSR.2025.5420
ABSTRACT: The sudden emergence and rapid rise of ChatGPT, along with its widespread use, make it highly
accessible and convenient. As long as there is mobile network access, it can be utilized, providing a convenient
way of life for some people. For instance, many use ChatGPT in academic learning. However, it also brings fear
and unease to others, such as concerns about privacy, or resistance to developing independent learning skills. This
study explores why high school students use ChatGPT for learning purposes. Based on the theories of technology
readiness and the information system success model, this study examines the factors influencing high school
students' use of ChatGPT. A survey was conducted among high school students who use ChatGPT, collecting
164 valid responses, which were analyzed using SmartPLS. The findings indicate that information quality,
innovativeness, and optimism are the main factors influencing high school students' use of ChatGPT in learning.
The results provide valuable insights for teachers to enhance their teaching practices.
Keyword: ChatGPT, the IS success model, technology readiness, use of ChatGPT in learning, junior high school students.
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190-195 |
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21. |
The Influence of Liquidity, Solvency, Profitability, and Company Size on Firm Value
Dian Primanita Oktasari 1, Winda Widyanti 1, Rahayu Lestari 2
DOI: https://doi.org/10.56293/IJMSSSR.2025.5421
ABSTRACT: This research aims to determine and analyze the influence of liquidity, solvency, profitability and firm
size on firm value. The transportation and logistics sub-sector plays a very important role in supporting economic
growth and recovery through domestic and international trade. The population in this study were all
transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2023. The
sampling technique used a purposive sampling method, from this method 12 companies were obtained that met
the author's criteria during the observation period, namely 2018-2022. The data collection method used is the
archival data collection method, using secondary data in the form of the company's annual financial report. The
analysis method used is the panel data regression analysis method with the help of the E-Views 12 application to
determine the level of significance between the dependent variable and the independent variable. The results of
this research prove that liquidity has a negative effect on firm value, solvency has no effect on firm value,
profitability has a negative effect on firm value, and firm size has a positive effect on firm value.
Keyword: Liquidity; Solvency; Profitability; Firm Size; Firm Value;
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196-205 |
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