Call for Academic Papers\ Call for Research Papers: - 2025 volume 7 issue 1 - January - February:- International Journal of Management Studies and Social Science Research [IJMSSSR]

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

Remaining papers are under processing.....
S.No. January - February Page No. Downloads
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

Download full manuscript.......download
01-15 download
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

Download full manuscript.......download
16-24 download
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.

Download full manuscript.......download
25-34 download
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

Download full manuscript.......download
35-44 download
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

Download full manuscript.......download
45-49 download
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

Download full manuscript.......download
50-58 download
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

Download full manuscript.......download
59-65 download
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

Download full manuscript.......download
66-71 download
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

Download full manuscript.......download
72-78 download
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

Download full manuscript.......download
79-85 download
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

Download full manuscript.......download
86-93 download
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

Download full manuscript.......download
94-105 download
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.

Download full manuscript.......download
106-120 download
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
121-130 download
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

Download full manuscript.......download
131-140 download
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
141-156 download
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

Download full manuscript.......download
157-165 download
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
121-130 download
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

Download full manuscript.......download
131-140 download
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
141-156 download
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

Download full manuscript.......download
157-165 download
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

Download full manuscript.......download
166-180 download
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.

Download full manuscript.......download
181-189 download
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.

Download full manuscript.......download
190-195 download
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;

Download full manuscript.......download
196-205 download

LATEST UPDATE

Hello Author, we are happy to announce that We have Prepare automated Process now you can check the status of your paper right from the website instead of Email Us. We would request you Please visit :


www.ijmsssr.org

Now We Started Online Paper Submission We Invites to all Author Please Submit your Paper through Website For Faster Review Process.

Submit Paper online







More Links

For Authors

For Reviewer

Impact Factor: 5.658 IJMSSSR IMPACT FACTOR

DOI: CROSSREF

Submit Your Paper