Journal of Social Science Studies
type: channel
language: en
publication name: Journal of Social Science Studies
items: Legal Construction of Breach of Contract Indicating Fraud in Business Cooperation Agreements
items: Regulation and Pharmaceutical Corporate Responsibility: Generic Drug Distribution, Patent Rights, and Their Impact on Equity of Access in the National Health Insurance System
items: The Formation Process and Implications of Team Cohesion in Virtual Work Environments
items: Regulatory Gaps and Legal Protection for Flexible Workers in the Digital Platform Economy
items: Legal Dynamics and Challenges in Protecting Intellectual Property Rights for Digital Products in the Global Marketplace
items: Legal Prescriptions and the Effectiveness of Sanctions for Harassment and Malpractice in Traditional Medicine Clinics
items: Weaving Consistency and Participation: Brand Governance through Community Management
items: Legal Protection for Consumers in the Online Purchase of Personal Health Devices
items: The Obligation of Medical Cost and Risk Information Transparency by Private Healthcare Providers in Indonesian Legal Construction
items: Neuroscience in Islamic Education: A Systematic Review of Implications for Memorization, Devotion, and Faith
items: Psychosocial and Structural Mechanisms in the Relationship Between Inequality and Happiness
items: Legal Liability of Mining Companies for Illness and Environmental Remediation Obligations to Local Communities
items: Government and Private Sector Responsibility for Public Health in Large Infrastructure Development: A Review of the Legal Framework and Accountability Mechanisms in Indonesia
items: Character Education Based on the Stories of the Prophets in Islamic Early Childhood Education: Analysis of Pedagogical Strategies and Implementation Factors
items: Legal Mechanisms in Handling Work Relationship Tensions in Modern Organizational Environments
items: Parental Engagement and Its Influence on Early Academic Development in Elementary School Children
items: Social Connectivity and Educational Inclusion Among Disabled Individuals
items: Literature Review on the Relationship between Environmental Policies and Household Waste Management Practices
items: Islamic Preaching and Education in the Digital Space: Unraveling Opportunities, Obstacles, and Ethical Governance
items: The Relationship Between Financial Literacy and Financial Awareness with Generation Z's Investment Patterns
items: Structured Mentoring as a Catalyst for Developing Professional Competencies Among University Students
items: Digital Taxation of Platform-Based Companies in Indonesian Positive Law and Fiscal Justice for Conventional Businesses
items: Ethical–Legal Perspective of Stem Cell Therapy Under
items: Strengthening Moral Values and Legal Compliance in Corporate Managerial Decision-Making Practices
items: Duality and Dynamics of Education in the Transformation of Gender Roles in Modern Society
items: Telemedicine Diagnosis Error Compensation Mechanism: Normative Analysis of Patient Health Law
items: Supply Chain Management Optimization with IoT and Blockchain Technology to Increase Efficiency and Transparency
items: Personal Ownership versus Sole Proprietorship: Contract Structure, Liability Risks, and Protection of Owner Assets
items: Arm's Length Transactions and Corporate Evidence in Tax Transfer Pricing Disputes
items: Islamic Education for All: A Review of Strategies and Inclusion Frameworks for Students with Special Needs

Legal Construction of Breach of Contract Indicating Fraud in Business Cooperation Agreements
type: item
description: This normative legal study aims to construct an effective legal framework for addressing breach of contract indicating fraud (bad faith breach) in business cooperation agreements. The research focuses on three main aspects: distinguishing and proving bad faith (te kwader trouw) as an indication of fraud, constructing claims for material and immaterial compensation, and formulating effective legal remedies. Using a qualitative literature study method with a normative juridical approach, this research analyzes secondary data from the Indonesian Civil Code (Burgerlijk Wetboek), relevant regulations, legal doctrines, and jurisprudence. The findings indicate that the key differentiator between ordinary breach and fraudulent breach lies in the subjective element of intent to deceive, often evidenced by material misrepresentation or concealment of facts during the pre-contractual phase. This shifts the legal basis from mere breach of contract (Article 1243 BW) to defect of consent (Article 1321 BW) and unlawful acts (Article 1365 BW). Consequently, the construction of compensation expands to include both calculable material losses and immaterial losses related to reputational damage. An effective lawsuit must strategically combine contractual and delictual grounds, supported by a comprehensive evidence strategy targeting proof of bad faith and a measurable, auditable calculation of losses. This study contributes to the development of contract law by emphasizing the proactive role of the good faith principle in combating contractual deception and providing a practical litigation framework for victims.
subject: Articles
  topic: section
subject: Breach of contract
  topic: keywords
subject: Fraud
  topic: keywords
subject: Bad faith
  topic: keywords
subject: Business cooperation
  topic: keywords
subject: Material compensation
  topic: keywords
subject: Immaterial compensation
  topic: keywords
subject: Civil lawsuit
  topic: keywords
creator: Santoso Santoso
creator: Sarwo Waksito
creator: Kurnia Wijaya
creator: Novritsar Hasitongan Pakpahan
creator: Febrian Dirgantara
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 319
ending page: 332

Regulation and Pharmaceutical Corporate Responsibility: Generic Drug Distribution, Patent Rights, and Their Impact on Equity of Access in the National Health Insurance System
type: item
description: The pharmaceutical industry operates at the intersection of intellectual property rights and public health imperatives, creating a fundamental tension between drug innovation and access. This literature study examines the legal framework of corporate responsibility for pharmaceutical companies in distributing branded versus generic drugs in Indonesia, focusing on implications for access, consumer rights, and equity within the National Health Insurance (JKN) system. The analysis reveals that Indonesian law, encompassing patent, health, consumer protection, and competition regulations, establishes a normative foundation that balances exclusive rights with public interest tools like compulsory licensing. However, the strategic use of patent thickets, product hopping, and biased marketing by originator companies can undermine generic drug availability, affordability, and perception, thereby restricting consumer choice and burdening the JKN system. The study concludes that while the legal architecture is conceptually robust, its operationalization is fragmented. Effective realization of access equity requires integrated enforcement, proactive market oversight, and regulatory reforms that explicitly link corporate conduct to the sustainability of the public health insurance system. Strengthening transparency in pricing negotiations, limiting patent evergreening, and empowering the insurance authority are critical steps forward.
subject: Articles
  topic: section
subject: Pharmaceutical corporate
  topic: keywords
subject: responsibility
  topic: keywords
subject: Generic drugs
  topic: keywords
subject: Equity of access
  topic: keywords
subject: National health insurance
  topic: keywords
subject: Patent law
  topic: keywords
subject: Competition law
  topic: keywords
subject: Consumer rights
  topic: keywords
creator: Rio Hartono
creator: Didit Darmawan
creator: Rio Saputra
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 303
ending page: 318

The Formation Process and Implications of Team Cohesion in Virtual Work Environments
type: item
description: Team cohesion in virtual environments presents a distinct challenge compared to traditional co-located teams. This literature study aims to analyze the process of cohesion formation in virtual settings and its connection to collective performance. The findings indicate that building cohesion in virtual teams is an intentional process, heavily influenced by the reduced social bandwidth of digital media. It requires proactive virtual leadership to architect social interactions, strategic selection of communication technologies, and the conscious cultivation of cognitive trust based on observed reliability and competence. Cohesion in this realm manifests through a shared digital identity constructed via collective narratives and symbols. The relationship between cohesion and performance is complex and mediated by factors such as communication quality, task interdependence, and temporal project phases. Task cohesion shows a more direct positive correlation with performance metrics by enhancing coordination efficiency. Social cohesion’s impact is more nuanced and contingent on team norms that prevent groupthink. The study concludes that virtual team cohesion is both achievable and critical, serving as a strategic foundation for enabling sustainable high performance in distributed work arrangements, necessitating deliberate design and continuous nurturing of the team’s social fabric.
subject: Articles
  topic: section
subject: Team cohesio
  topic: keywords
subject: Virtual teams
  topic: keywords
subject: Computer-mediated communication
  topic: keywords
subject: Virtual leadership
  topic: keywords
subject: Team performance
  topic: keywords
subject: Trust within teams
  topic: keywords
subject: Virtual group dynamics
  topic: keywords
creator: Mochamad Irfan
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 291
ending page: 302

Regulatory Gaps and Legal Protection for Flexible Workers in the Digital Platform Economy
type: item
description: The rise of the gig economy, characterized by short-term and flexible digital platform work, poses fundamental challenges to conventional labor law frameworks. This qualitative literature study examines the legal protections for workers in flexible contracts within Indonesia's gig economy. The analysis reveals a threefold problem: the inadequacy of the existing labor law framework (centered on the Manpower Act and the Job Creation Law) in regulating digitally-mediated work; substantive protection gaps in social security, wages, and occupational safety for gig workers; and the exacerbating role of algorithmic control, which creates subordination without legal employment status. The study further explores regulatory innovations from other jurisdictions, such as legal presumptions of employment in the EU, the ABC test in California, and portable benefit models. It concludes that Indonesia's current laws are structurally ill-equipped for the digital labor platform reality. A comprehensive regulatory overhaul is urgently needed, including the recognition of platform workers based on algorithmic control indicators, the establishment of portable social security schemes, guaranteed minimum earnings, algorithmic transparency mandates, and sectoral bargaining mechanisms. This reform is essential to ensure equitable protection for gig workers and to foster a just digital economy.
subject: Articles
  topic: section
subject: Gig economy
  topic: keywords
subject: Labor law
  topic: keywords
subject: Worker protection
  topic: keywords
subject: Algorithm
  topic: keywords
subject: Portable benefits
  topic: keywords
subject: Regulatory reform
  topic: keywords
creator: Tri Hambodo
creator: Didit Darmawan
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 277
ending page: 290

Legal Dynamics and Challenges in Protecting Intellectual Property Rights for Digital Products in the Global Marketplace
type: item
description: The digitization of the economy has positioned digital products as central commodities in global marketplaces, creating significant tensions with existing intellectual property (IP) legal frameworks. This qualitative literature study analyzes the legal challenges of protecting digital products in global marketplaces, focusing on copyright and patent regimes. The research identifies three core problems: the inherent conflict between territorial IP laws and the borderless nature of digital commerce; the ineffectiveness of traditional enforcement mechanisms and reactive intermediary liability models in cross-border contexts; and the conceptual disruption caused by innovative digital products like Software-as-a-Service, generative AI content, and Non-Fungible Tokens to conventional IP categories. The analysis concludes that current national and international legal structures are structurally inadequate, often lagging behind technological innovation. This inadequacy creates legal uncertainty, undermines incentives for creators, and weakens the position of rights holders in the global digital economy. The study recommends a comprehensive legal reform in Indonesia that moves beyond piecemeal amendments, advocating for a new digital IP framework, the adoption of verification technologies, enhanced enforcement capacity, and proactive engagement in international norm-setting to better protect digital creations.
subject: Articles
  topic: section
subject: Digital intellectual property
  topic: keywords
subject: Global marketplace
  topic: keywords
subject: Cross-border enforcement
  topic: keywords
subject: Intermediary liability
  topic: keywords
subject: Artificial intelligence
  topic: keywords
subject: Legal reform
  topic: keywords
creator: Reditya Apriyanto
creator: Rommy Hardyansah
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 261
ending page: 276

Legal Prescriptions and the Effectiveness of Sanctions for Harassment and Malpractice in Traditional Medicine Clinics
type: item
description: This literature study examines the legal framework for protecting patients from harassment and malpractice in traditional medicine clinics in Indonesia, focusing on legal prescriptions and sanction mechanisms. The research employs a normative juridical method, analyzing primary and secondary legal sources. The findings indicate that patient protection is normatively regulated through a multi-layered framework encompassing administrative law (Government Regulation No. 103 of 2014 on Traditional Health Services), civil law (Civil Code and Consumer Protection Law), and criminal law (Criminal Code and Sexual Violence Crime Law). However, the effectiveness of these legal instruments is significantly constrained. Qualifying and proving malpractice elements within the unique context of diverse and less-standardized traditional practices poses a major challenge. Furthermore, the enforcement of administrative, civil, and criminal sanctions is hindered by weak inter-institutional coordination, limited supervisory capacity, substantial evidentiary barriers due to poor documentation, and profound socio-cultural obstacles such as stigma and community pressure. These factors collectively undermine the deterrent effect on perpetrators and the adequacy of remedies for victims. The study concludes that strengthening patient protection requires not only regulatory refinement but also systemic improvements in oversight implementation, law enforcement capacity, victim support systems, and public legal awareness.
subject: Articles
  topic: section
subject: Patient protection
  topic: keywords
subject: Traditional medicine
  topic: keywords
subject: Malpractice
  topic: keywords
subject: Harassment
  topic: keywords
subject: Legal sanctions
  topic: keywords
subject: Government regulation no. 103 of 2014
  topic: keywords
subject: Evidentiary challenges
  topic: keywords
creator: Monita Tinting Sirenden
creator: Fayola Issalillah
creator: Yeni Vitrianingsih
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 247
ending page: 260

Weaving Consistency and Participation: Brand Governance through Community Management
type: item
description: This literature study explores the integration of brand governance principles into the practice of digital community management. In the contemporary marketing landscape, brand communities have become central arenas for brand meaning co-creation and reputation formation. This creates a fundamental tension between the need for brand consistency, a core governance objective, and the organic, authentic participation that defines a vibrant community. Through a qualitative literature review, this study addresses two research questions: how brand governance principles are adapted and operationalized in community management, and what mechanisms mitigate the inherent tension. The findings reveal a paradigm shift where governance principles transform from rigid control to facilitative guidance. Consistency evolves into alignment with core brand values, accountability becomes multi-directional, and oversight turns into participatory moderation. Effective mitigation mechanisms include establishing creative guardrails, hybrid leadership structures, transparent conflict resolution, and the cultivation of a shared "our brand" narrative. The study concludes that successful brand governance in the digital age is achieved not by imposing control over communities, but by empowering and guiding participation through relational and structural mechanisms, thereby turning potential conflict into a source of brand resilience and authentic engagement.
subject: Articles
  topic: section
subject: Brand governance
  topic: keywords
subject: Community management
  topic: keywords
subject: Digital participation
  topic: keywords
subject: Brand consistency
  topic: keywords
subject: Brand equity
  topic: keywords
subject: Online community
  topic: keywords
subject: Tension mitigation
  topic: keywords
creator: Folashade Oluwatoyin
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 237
ending page: 246

Legal Protection for Consumers in the Online Purchase of Personal Health Devices
type: item
description: This literature study examines the legal framework for consumer protection regarding the online sale of personal health devices in Indonesia. Employing a normative juridical analysis, the research investigates the construction of business actor responsibility, the implementation of information obligations, and the effectiveness of dispute resolution mechanisms. The findings indicate that the legal framework is built on a convergence of three regimes: general consumer protection law, health sector regulations, and electronic transaction laws. While normatively comprehensive, the study identifies significant implementation gaps. The obligation to provide complete and honest information, including the display of distribution permits, is often unfulfilled in digital marketplaces. The complexity of the supply chain obscures clear accountability, and dispute resolution through the Consumer Dispute Settlement Agency (BPSK) or courts faces major procedural and evidentiary hurdles, particularly for proving device inaccuracy or health-related losses. The study concludes that strengthening protection requires specific technical regulations for online health device sales, enhanced verification and monitoring roles for e-commerce platforms, improved capacity of BPSK to handle technical disputes, and increased consumer literacy regarding health product safety in the digital marketplace.
subject: Articles
  topic: section
subject: Consumer protection
  topic: keywords
subject: Personal health devices
  topic: keywords
subject: Online sale
  topic: keywords
subject: Distribution permit
  topic: keywords
subject: E-commerce
  topic: keywords
subject: Dispute Resolution
  topic: keywords
subject: Product Liability
  topic: keywords
creator: Lutfi Yustyanto Sulaiman
creator: Rafadi Khan Khayru
creator: Didit Darmawan
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 223
ending page: 236

The Obligation of Medical Cost and Risk Information Transparency by Private Healthcare Providers in Indonesian Legal Construction
type: item
description: This normative legal study examines the legal framework governing the obligation of private healthcare providers in Indonesia to transparently disclose medical costs and risks to patients. Employing a qualitative literature review and statutory analysis, the research investigates three main issues: the legal construction of this obligation, the convergence between the informed consent principle in health law and the information transparency principle in consumer protection law, and the effectiveness of existing law enforcement mechanisms. The findings indicate that the obligation is robustly constructed through Law Number 44 of 2009 concerning Hospitals and Law Number 17 of 2023 concerning Health, which integrate cost estimates into the informed consent requirement. This medical law framework is significantly strengthened by its convergence with Law Number 8 of 1999 concerning Consumer Protection, creating a hybrid legal duty. However, enforcement effectiveness is suboptimal due to reliance on patient complaints, high evidentiary burdens in certain legal pathways, and a lack of proactive supervision, despite the availability of administrative, civil, and criminal sanctions. The study concludes that while the normative foundation is solid, its practical realization requires regulatory refinement, enhanced institutional oversight, and widespread public legal awareness to ensure that transparency becomes a consistent practice rather than a mere legal formality in Indonesia's private healthcare sector.
subject: Articles
  topic: section
subject: Transparency obligation
  topic: keywords
subject: Informed consent
  topic: keywords
subject: Private healthcare
  topic: keywords
subject: Consumer protection law
  topic: keywords
subject: Law enforcement
  topic: keywords
subject: Medical cost disclosure
  topic: keywords
subject: Legal convergence
  topic: keywords
creator: Ronald Rachim
creator: Rommy Hardyansah
creator: Rafadi Khan Khayru
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 207
ending page: 222

Neuroscience in Islamic Education: A Systematic Review of Implications for Memorization, Devotion, and Faith
type: item
description: The convergence between neuroscience and religious education opens up new perspectives for improving the effectiveness of Islamic Religious Education (IRE). This academic paper, based on a literature review, conducts a systematic review to analyse the implications of neuroscience findings on three main domains of IRE: memorisation of the Qur'an, concentration in worship, and strengthening of faith. The study uses a qualitative approach with a thematic synthesis method of relevant scientific literature. The results show that neuroscience concepts such as neuroplasticity and memory consolidation provide a strong foundation for refining the tahfiz methodology with material breakdown and spaced repetition techniques. Findings on attention regulation and the Default Mode Network identify that devotion can be trained through strategies to strengthen focus and reduce wandering thoughts. Meanwhile, understanding the mechanisms of belief formation emphasises the importance of an approach to teaching faith that integrates narrative, emotional experience, and practical application for deeper internalisation of values. This paper concludes that the integration of neuroscience into Islamic Education has the potential to produce more evidence-based, humane learning methods that have an impact on cognitive and affective levels. Its implementation requires curriculum adjustments, teacher training, and the transformation of learning management in Islamic educational institutions.
subject: Articles
  topic: section
subject: Neuroscience
  topic: keywords
subject: Education
  topic: keywords
subject: Islamic Religious Education
  topic: keywords
subject: Al-Qur'an Memorisation
  topic: keywords
subject: Devotion
  topic: keywords
subject: Creed
  topic: keywords
subject: Neuroplasticity
  topic: keywords
subject: Memory
  topic: keywords
creator: Samsiroh Samsiroh
creator: Nelud Darajaatul Aliyah
creator: Mila Hariani
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 195
ending page: 206

Psychosocial and Structural Mechanisms in the Relationship Between Inequality and Happiness
type: item
description: This literature study examines the complex relationship between social inequality and subjective well-being, exploring how structural disparities in income, education, and healthcare access shape individual perceptions of happiness, life satisfaction, and stress. Through a qualitative synthesis of multidisciplinary research, the analysis identifies key mediating pathways. Economic inequality primarily affects well-being through psychosocial mechanisms like social comparison and relative deprivation, which foster negative emotions and chronic stress while eroding social trust. Inequalities in education and healthcare access operate through capability and agency pathways, where restricted freedoms and loss of personal control generate anxiety, cognitive burden, and existential insecurity. Crucially, the strength of the link between individual social position and subjective well-being is moderated by macro-level societal factors. High aggregate inequality and weak, corrupt social institutions intensify the negative psychological impact of low status. In contrast, greater equality and strong, protective institutions that ensure fairness and security can buffer these effects. The study concludes that improving population well-being requires integrated policy approaches that directly address multidimensional inequalities while simultaneously strengthening institutional quality and social cohesion, moving beyond a sole focus on economic growth metrics.
subject: Articles
  topic: section
subject: Social inequality
  topic: keywords
subject: Subjective well-being
  topic: keywords
subject: Relative deprivation
  topic: keywords
subject: Capabilities approach
  topic: keywords
subject: Institutional trust
  topic: keywords
subject: Psychosocial stress
  topic: keywords
subject: Life satisfaction
  topic: keywords
creator: Muhamad Amir Bin Zulkarnain
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 183
ending page: 194

Legal Liability of Mining Companies for Illness and Environmental Remediation Obligations to Local Communities
type: item
description: Mining activities have the potential to cause disease in local communities as well as environmental damage as a source of disease. This normative legal study aims to analyses the Indonesian legal framework in regulating the responsibility of mining companies in relation to compensation for illness and environmental remediation. The study was conducted through an in-depth analysis of legislation, including the 1945 Constitution, the Health Law, the Environmental Law, the Mining Law, the Civil Code, and the Criminal Code. The results of the study show that compensation responsibilities are regulated through a combination of constitutional principles of the right to health, the polluter pays principle and strict liability in the Environmental Law, as well as civil lawsuits based on Article 1365 of the Civil Code. Meanwhile, the enforcement of environmental remediation obligations is guaranteed through reclamation and post-mining guarantee funds, progressive administrative sanctions, and civil and criminal charges. This legal framework is quite comprehensive but faces challenges in its operationalization, particularly in terms of scientific causality and the establishment of health-based remediation standards. The success of enforcing corporate responsibility is highly dependent on the institutional capacity of the government, inter-sectoral synergy, and public access to justice. This study recommends the formulation of derivative technical regulations, the integration of health and environmental data, and the strengthening of the capacity of law enforcement officials.
subject: Articles
  topic: section
subject: Responsibility of mining companies
  topic: keywords
subject: Local community illnesses
  topic: keywords
subject: Health compensation
  topic: keywords
subject: Environmental remediation
  topic: keywords
subject: Environmental health law
  topic: keywords
subject: Proof of causality
  topic: keywords
creator: Budi Santoso
creator: Mujito Mujito
creator: Adi Herisasono
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 169
ending page: 182

Government and Private Sector Responsibility for Public Health in Large Infrastructure Development: A Review of the Legal Framework and Accountability Mechanisms in Indonesia
type: item
description: Large-scale infrastructure development presents a paradox between economic stimulus and potential threats to public health. This normative legal study aims to analyse the framework for the division of responsibilities between the government and the private sector, as well as the mechanisms for legal accountability and redress for victims of health impacts in Indonesia. The study was conducted through an analysis of relevant legislation, including the 1945 Constitution, the Health Act, the Environmental Act, the Construction Services Act, and provisions of civil and criminal law. The research findings indicate that Indonesia’s legal framework has established a complementary liability system. The government functions as a regulator and supervisor, whilst the private sector bears operational obligations for prevention and mitigation. Liability mechanisms are available through three channels: administrative, civil (including class actions), and criminal, with the 2023 Health Law serving as a catalyst for integrating health into development policies. Remedial measures are designed not only to provide financial compensation but also to include health services and environmental rehabilitation. The success of this system depends heavily on law enforcement capacity, inter-agency coordination, and the business sector’s commitment to moving beyond formal compliance towards substantive responsibility. This study provides a comprehensive regulatory map and identifies the need for institutional capacity building and access to justice for affected communities.
subject: Articles
  topic: section
subject: Legal liability
  topic: keywords
subject: Public health
  topic: keywords
subject: Major infrastructure
  topic: keywords
subject: Allocation of liability
  topic: keywords
subject: Remediation
  topic: keywords
subject: Health impact analysis
  topic: keywords
creator: Chandra Satria Gunena
creator: Elly Christanty Gautama
creator: Fayola Issalillah
creator: Rafadi Khan Khayru
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 157
ending page: 168

Character Education Based on the Stories of the Prophets in Islamic Early Childhood Education: Analysis of Pedagogical Strategies and Implementation Factors
type: item
description: Character education in early childhood is a critical foundation for personality development. In Islamic early childhood education, the stories of prophets and messengers are believed to be authentic sources of moral values. This academic paper, based on a literature review, aims to analyses the application of character education based on the stories of prophets in Islamic early childhood education, focusing on the conceptualization of stories as a pedagogical medium, effective delivery strategies, and factors that support and hinder its implementation. The study was conducted using a qualitative approach with a thematic synthesis method of relevant literature. The results show that the stories of the prophets serve as a source of values and a powerful narrative medium for building children's Islamic identity and moral development. Effective pedagogical strategies must be interactive and child-centered, such as interactive storytelling, role-playing, and thematic approaches. Sustainable implementation is greatly influenced by factors such as teacher capacity, institutional leadership, parental support, and the availability of resources and evaluation systems. This paper concludes that the success of this approach requires a mature integration of the richness of Islamic heritage with the principles of modern early childhood pedagogy, supported by systematic institutional management and collaboration with all stakeholders.
subject: Articles
  topic: section
subject: Character education
  topic: keywords
subject: Stories of the prophets
  topic: keywords
subject: Islamic early childhood education
  topic: keywords
subject: Pedagogical strategies
  topic: keywords
subject: Early childhood
  topic: keywords
subject: Morals
  topic: keywords
subject: Implementation
  topic: keywords
creator: Nia Kurniati
creator: Nelud Darajaatul
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 145
ending page: 156

Legal Mechanisms in Handling Work Relationship Tensions in Modern Organizational Environments
type: item
description: Employment law holds an important position in maintaining balanced employment relations and minimizing the potential for conflict within organizational environments. This study aims to examine the extent to which legal mechanisms are able to regulate and resolve workplace conflicts effectively within the realities of modern organizations. The research adopts a literature study approach by reviewing relevant academic sources to analyze the dynamics of power imbalances between employers and employees, institutional weaknesses, and the limited legal culture that often affects the process of resolving labor disputes. The findings indicate that employment law frequently fails to perform its corrective and protective functions due to several barriers, including weak implementation, limited access to justice, and a significant gap between formal legal norms and practical realities in the workplace. In many cases, workers face structural constraints that hinder them from utilizing available legal mechanisms effectively. Furthermore, the study reveals that the role of law should not remain merely reactive in addressing disputes after conflicts arise. Instead, it needs to shift toward a more preventive and reconciliatory approach through institutional transformation, stronger enforcement mechanisms, and increased legal awareness among both employers and employees. By strengthening these aspects, employment law can function more effectively in maintaining fair work relations and reducing organizational conflict. This study contributes a conceptual perspective to the development of a more adaptive and responsive conflict resolution system in the context of evolving global work structures.
subject: Articles
  topic: section
subject: Labour law
  topic: keywords
subject: Work conflict
  topic: keywords
subject: Dispute resolution
  topic: keywords
subject: Legal norms
  topic: keywords
subject: Organizational justice
  topic: keywords
subject: Legal institutions
  topic: keywords
subject: Work relations
  topic: keywords
creator: Rafadi Khan Khayru
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 137
ending page: 144

Parental Engagement and Its Influence on Early Academic Development in Elementary School Children
type: item
description: This study explores how parental involvement influences academic achievement among elementary school students by synthesizing research across educational, psychological, and sociocultural domains. It identifies various mechanisms through which parental actions shape children’s academic outcomes, including the construction of learning-conducive home environments, the transmission of educational values, emotional reinforcement, and collaboration with school personnel. Findings indicate that consistent, developmentally responsive parental engagement enhances motivation, self-regulation, and achievement-related behaviors, particularly when it supports autonomy and emotional security. The review also highlights that the quality and perception of involvement matter as much as its frequency, with cultural and socioeconomic variables moderating both expression and efficacy. Teacher interpretation of involvement further mediates its impact, affecting student opportunity and instructional alignment. The study emphasizes the importance of early and sustained involvement, demonstrating that positive educational patterns established during the elementary years can have long-term effects on student success. It calls for inclusive, research-informed models of family-school interaction that move beyond prescriptive definitions and account for the lived realities of diverse families. The review concludes by recommending that schools adopt reflective, culturally responsive frameworks to engage families as co-educators in the academic development of children.
subject: Articles
  topic: section
subject: Parental involment
  topic: keywords
subject: Academic achievement
  topic: keywords
subject: Elementary education
  topic: keywords
subject: Learning environment
  topic: keywords
subject: Student motivation
  topic: keywords
subject: Family-school
  topic: keywords
subject: Educational psychology
  topic: keywords
creator: Nurhasanah Nurhasanah
creator: Eli Masnawati
creator: Mila Hariani
creator: Masfufah Masfufah
creator: Asnal Mala
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 129
ending page: 136

Social Connectivity and Educational Inclusion Among Disabled Individuals
type: item
description: This paper investigates how internal social relations within disabled communities influence access to and engagement with educational opportunities. Through a comprehensive literature-based analysis, the study identifies key relational mechanisms such as peer support, collective identity, informal mentorship, and cultural discourse that enable or hinder participation in educational systems. The findings reveal that relational networks function as both sources of resilience and potential sites of fragmentation, significantly affecting motivation, institutional navigation, and help-seeking behavior. Empowering community discourses enhance self-efficacy and persistence, while internalized stigma and fragmented alliances may suppress educational aspirations. Digital interaction, disclosure norms, and intersectional identities further shape access, producing a diverse landscape of relational influence. The paper argues that educational access must be understood not solely through institutional metrics or policy compliance, but through the emotional, cultural, and political textures of everyday life within disabled populations. By shifting focus toward the epistemic and structural role of community dynamics, this study contributes to a more comprehensive understanding of inclusive education. It recommends greater attention to intra-community engagement in research, policy formation, and program design. The analysis affirms the critical need to recognize social relations not as auxiliary, but as constitutive of how education is sought, experienced, and sustained.
subject: Articles
  topic: section
subject: disability
  topic: keywords
subject: social relations
  topic: keywords
subject: inclusion
  topic: keywords
subject: peer support
  topic: keywords
subject: identity
  topic: keywords
subject: intersectionality
  topic: keywords
creator: Belouadah Ahmed Seif Eddine
creator: Cipriano Nunes Mendonca
creator: Gregorius Seran
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-21
publication date: 2024-07-21
starting page: 121
ending page: 128

Literature Review on the Relationship between Environmental Policies and Household Waste Management Practices
type: item
description: Environmental policies designed by the government aim to systematically address domestic waste issues. However, its success largely depends on how far households adopt values and practices that are in line with the content of the regulation. This study aims to examine the relationship between environmental policies and household waste management behavior through a literature study approach. The results of the study show that the success of policy implementation is not only determined by technical or administrative aspects, but also by residents' perceptions, social structure, and available support facilities. Policies that are not accompanied by persuasive communication, incentive systems, and active participation of residents tend to be less effective in changing domestic habits. In addition, the literature shows that support from local institutions and strengthening social norms can accelerate the process of internalizing environmental values. This study emphasizes that the interaction between regulation and behavior should be seen as a dynamic process involving structure and culture, not just procedural compliance. The study provides an analytical framework to understand the complexity of waste management policy implementation and suggests a more contextualized and reflective approach in public policy design.
subject: Articles
  topic: section
subject: Environmental policy
  topic: keywords
subject: Household
  topic: keywords
subject: Waste management
  topic: keywords
subject: Citizen behavior
  topic: keywords
subject: Public regulation
  topic: keywords
subject: Community participation
  topic: keywords
subject: Social change
  topic: keywords
creator: Mohammad Djaelani
creator: Louise Elizabeth Radjawane
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-20
publication date: 2024-07-20
starting page: 113
ending page: 120

Islamic Preaching and Education in the Digital Space: Unraveling Opportunities, Obstacles, and Ethical Governance
type: item
description: Social media has become an unavoidable medium in Islamic preaching and education, offering unique potential and challenges. This academic paper based on literature study aims to analyses the use of social media in both domains, focusing on the influence of platform characteristics, epistemological-social implications, and the application of Islamic management and ethical principles. The study was conducted using a qualitative approach with a thematic synthesis method of relevant literature. The results show that social media has transformed da'wah into a more dialogical and visual medium, but it is prone to causing a supercivilization and commodification of teachings. Digital platforms have democratized access to knowledge but have also triggered a crisis of authority and polarization among the ummah. To optimize its benefits, it is necessary to apply strategic management principles such as planning based on malachiid sharia and the formation of multidisciplinary teams, as well as communication ethics that uphold truthfulness (ṣidq), verification (tabayyun), gentleness (līn), and wisdom. This paper concludes that the success of Islamic da'wah and education in the digital age is highly dependent on the ability to integrate technological sophistication with the depth of Islamic knowledge and strong Islamic ethics, through professional and responsible governance.
subject: Articles
  topic: section
subject: Social media
  topic: keywords
subject: Islamic preaching
  topic: keywords
subject: Religious education
  topic: keywords
subject: Communication ethics
  topic: keywords
subject: Preaching management
  topic: keywords
subject: Religious authority
  topic: keywords
subject: Digital epistemology
  topic: keywords
creator: Mohamad Rifaid
creator: Mila Hariani
creator: Nelud Darajaatul Aliyah
creator: Rafadi Khan Khayru
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-20
publication date: 2024-07-20
starting page: 101
ending page: 112

The Relationship Between Financial Literacy and Financial Awareness with Generation Z's Investment Patterns
type: item
description: The younger generation today is faced with various investment opportunities that are wide open through technological advancements and financial digitalization. However, this access has not been fully matched by the readiness to understand and manage financial decisions. This study aims to examine the relationship between awareness and financial literacy with the investment behavior of the younger generation. The research was conducted through a literature study approach by analyzing reliable academic sources that discuss cognitive, social, and psychological aspects in financial decision-making. The study results indicate that individuals with higher literacy tend to be able to evaluate risks, choose appropriate investment instruments, and have a long-term financial orientation. Meanwhile, strong financial awareness provides a moral foundation and a reflective attitude that supports the formation of healthy investment behavior. This research also underscores the importance of strengthening financial education through interactive and applied approaches so that literacy does not stop at knowledge but transforms into consistent habits. These findings are expected to enrich academic discussions while also serving as a foundation for formulating educational policies in the field of personal finance.
subject: Articles
  topic: section
subject: Financial literacy
  topic: keywords
subject: Financial awareness
  topic: keywords
subject: Investment behavior
  topic: keywords
subject: Young generation
  topic: keywords
subject: Financial decisions
  topic: keywords
subject: Financial education
  topic: keywords
subject: Risk management
  topic: keywords
creator: Fayola Issalillah
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-20
publication date: 2024-07-20
starting page: 93
ending page: 100

Structured Mentoring as a Catalyst for Developing Professional Competencies Among University Students
type: item
description: Mentoring in higher education has garnered increasing scholarly attention as a potential mechanism for fostering professional competencies among students. This literature-based study explores the theoretical foundations and empirical evidence surrounding structured mentoring programs and their capacity to enhance students’ preparedness for professional environments. Synthesizing works published across multiple academic traditions, this analysis identifies key factors that influence the efficacy of mentoring, including mentor-mentee alignment, emotional intelligence development, exposure to tacit knowledge, and institutional commitment. Findings indicate that mentoring fosters a range of competencies such as adaptive thinking, self-regulation, ethical reasoning, and cross-cultural communication. It also serves as a medium for identity construction and long-term professional formation. While the positive outcomes are promising, the study also identifies gaps in longitudinal validation, inconsistent assessment frameworks, and unequal access across student populations. This review concludes that mentoring must be integrated as a deliberate component of higher education strategy and not merely as an auxiliary service. Such integration demands investment in mentor preparation, evaluation systems, and cultural responsiveness to maximize its developmental potential. The paper offers conceptual clarity and practical insights for future program development and educational policy formulation.
subject: Articles
  topic: section
subject: Mentoring programs
  topic: keywords
subject: Professional competencies
  topic: keywords
subject: Higher education
  topic: keywords
subject: Identity formation
  topic: keywords
subject: Emotional intelligence
  topic: keywords
subject: Adaptive learning
  topic: keywords
subject: Reflective practice
  topic: keywords
creator: Jeje Abdul Rojak
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-20
publication date: 2024-07-20
starting page: 87
ending page: 92

Digital Taxation of Platform-Based Companies in Indonesian Positive Law and Fiscal Justice for Conventional Businesses
type: item
description: This study discusses digital taxation regulations for platform-based companies in Indonesian positive law and how these regulations reflect fiscal justice for conventional businesses and digital businesses that earn income from Indonesia. The method used is normative legal research supported by qualitative literature studies on legislation, doctrine, and international reports related to the digital economy and Base Erosion and Profit Shifting (BEPS). The results show that Indonesia has taken significant steps by imposing Value Added Tax (VAT) on cross-border digital products, appointing foreign providers as VAT collectors, and strengthening the legal basis in Law No. 7 of 2021 concerning Taxation Harmonization (HPP). This policy reduces the gap in treatment between conventional businesses and global platform companies, bringing the system closer to the principles of horizontal and vertical fairness. However, limitations in the regulation of income tax on the profits of multinational digital companies, adherence to the concept of permanent establishment, and challenges in tax administration capacity indicate that the expected fiscal justice has not been fully achieved. Indonesia's participation in the OECD/G20 Inclusive Framework on BEPS, particularly discussions on Pillar One and Pillar Two, provides an opportunity to strengthen Indonesia's taxation rights over the profits of digital companies that are highly dependent on the domestic market. This study recommends regulatory harmonization, simplification of digital tax administration, enhancement of tax authority capacity, and development of further empirical research to assess the effectiveness of digital tax regulations on fiscal justice and the business climate in Indonesia.
subject: Articles
  topic: section
subject: Digital tax
  topic: keywords
subject: Platform-based companies
  topic: keywords
subject: Fiscal justice
  topic: keywords
subject: VAT on digital products
  topic: keywords
subject: BEPS
  topic: keywords
subject: Indonesian tax law
  topic: keywords
creator: Hadi Siswanto
creator: Agung Satryo Wibowo
creator: Arif Rachman Putra
creator: Rommy Hardyansah
creator: Samsul Arifin
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-20
publication date: 2024-07-20
starting page: 73
ending page: 86

Ethical–Legal Perspective of Stem Cell Therapy Under
type: item
description: Stem cell therapy is a promising medical innovation for the treatment of various degenerative and chronic diseases. However, the use of this therapy in Indonesia faces big challenges, both from the perspective of positive law which still limits the use of stem cells, and from the perspective of Islamic law which has ethical principles in the use of medical technology. This research aims to analyses the legal status of stem cell therapy from the perspectives of Indonesian positive law and Islamic law. This research is a normative juridical research as well as an istinbāṭ method, mainly on Indonesian law and progressive fiqh (Islamic jurisprudence). Positive law in Indonesia is restrictive towards the use of embryonic-based stem cells in order to maintain biomedical ethics but prevent optimal potential. From the perspective of Islamic law, the use of stem cells is considered acceptable for the benefit of the people, especially if they are used for the purpose of curing diseases in emergency situations (maqasid sharia) and providing space for adaptation to scientific developments that can provide great benefits to society. Therefore, stem cell therapy in Indonesia is permitted for medical purposes in accordance with positive law, but is limited to the use of non-embryonic stem cells, while Islamic law supports the use of this therapy based on the principles of maqasid sharia, which prioritizes the benefit of the people. The importance of harmonization between positive law and Islamic law in Indonesia to create policies that are more inclusive, fair and responsive to stem cell development.
subject: Articles
  topic: section
subject: Islamic law
  topic: keywords
subject: Maqasid sharia
  topic: keywords
subject: Positive law
  topic: keywords
subject: Stem cells
  topic: keywords
creator: Fayola Issalillah
rights: Copyright (c) 2023 Journal of Social Science Studies
date: 2023-07-17
publication date: 2023-07-17
starting page: 365
ending page: 372

Strengthening Moral Values and Legal Compliance in Corporate Managerial Decision-Making Practices
type: item
description: Business ethics and legal obligations are two key foundations of responsible corporate management practices. This study aims to examine how moral principles and legal requirements can be harmonized in the managerial decision-making process. Using a literature study approach, this research analyzes various theories and practices that integrate ethics with formal regulations in organizational governance. The results show that the success of such alignment is influenced by factors such as ethical leadership, internal control systems, an operational code of conduct, and an organizational culture that supports transparency and accountability. The study also emphasizes the importance of ethics training and safe reporting mechanisms as instruments supporting organizational integrity. The alignment of moral values and the rule of law is proven to not only prevent violations, but also improve the quality of corporate relationships with stakeholders. Therefore, the integration of these two dimensions should be part of the structural and functional design of modern corporate management. The results of this study are expected to make a conceptual contribution to the development of a value-based managerial system and legal legitimacy.
subject: Articles
  topic: section
subject: Business ethics
  topic: keywords
subject: Legal obligations
  topic: keywords
subject: Corporate management
  topic: keywords
subject: Organizational integrity
  topic: keywords
subject: Code of conduct
  topic: keywords
subject: Ethical leadership
  topic: keywords
subject: Decision making
  topic: keywords
creator: Siti Nur Halizah
creator: Rahayu Mardikaningsih
creator: Carolina da Cruz
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-20
publication date: 2024-07-20
starting page: 65
ending page: 72

Duality and Dynamics of Education in the Transformation of Gender Roles in Modern Society
type: item
description: The transformation of gender roles is a characteristic of modern society, with education often considered a key instrument in this process. This academic paper, based on a literature review, aims to analyses how education influences gender equality and changes in social roles. The study was conducted using a qualitative approach with a thematic synthesis method of relevant literature. The findings show that education has a duality: it can reproduce inequality through hidden curricula and biased pedagogical practices, but at the same time has the potential to be a vehicle for transformation when designed critically. Increased participation of women in higher education has encouraged the renegotiation of roles in the family and the labor market, despite being hampered by double burdens and institutional biases such as the motherhood penalty. The success of education as an instrument of change is highly dependent on institutional support factors such as strong political commitment, a supportive legal framework, alliances with social movements, and adequate public infrastructure. This paper concludes that the effectiveness of education in promoting gender equality is not automatic, but rather the result of a configuration of deliberate policy, reflective pedagogical practices, and alignment with broader social transformation. The implications demand a systemic and sustainable managerial approach at all levels of education provision.
subject: Articles
  topic: section
subject: Education
  topic: keywords
subject: Gender equality
  topic: keywords
subject: Social roles
  topic: keywords
subject: Curriculum
  topic: keywords
subject: Pedagogy
  topic: keywords
subject: Family
  topic: keywords
subject: Labor market
  topic: keywords
creator: Sudahri Sudahri
creator: Muhammad Yusron Maulana El-Yunusi
creator: Solchan Ghozali
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-15
publication date: 2024-07-15
starting page: 55
ending page: 64

Telemedicine Diagnosis Error Compensation Mechanism: Normative Analysis of Patient Health Law
type: item
description: This article examines compensation mechanisms for victims of misdiagnosis in telemedicine services using a normative legal approach. The analysis focuses on the legal relationship between healthcare professionals’ obligations, electronic system operators’ responsibilities, and patients’ rights to information, safety, and compensation. The normative framework includes regulations on telemedicine services, medical practice, healthcare workers, medical records, patient safety, personal data protection, electronic transactions, consumer protection, and civil and criminal liability for negligence. The study finds that compensation may be pursued through multiple complementary channels, including professional disciplinary processes, administrative enforcement against healthcare facilities, civil litigation for material and immaterial damages, consumer dispute mechanisms for digital services, and criminal proceedings in cases of serious negligence. Proof of liability is primarily assessed through three pillars. First, valid informed consent must include clear explanations of telemedicine limitations, risks, and referral options. Second, electronic medical records function as legal evidence and must be complete, accurate, and auditable, covering anamnesis, clinical reasoning, follow-up plans, and referrals. Third, health data governance requires strict integrity, confidentiality, and traceability, where data breaches may constitute an independent basis for compensation claims. This framework enables proportional allocation of responsibility among healthcare professionals, facilities, and platform providers based on proven causality. It enhances legal certainty, strengthens patient protection, and promotes accountability, documentation quality, and system security in telemedicine services.
subject: Articles
  topic: section
subject: Telemedicine
  topic: keywords
subject: Misdiagnosis
  topic: keywords
subject: Compensation
  topic: keywords
subject: Consent to treatment
  topic: keywords
subject: Electronic medical records
  topic: keywords
subject: Personal data
  topic: keywords
subject: Evidence
  topic: keywords
creator: Adiyatma Saputra Mokoginta
creator: Fayola Issalillah
creator: Rio Saputra
creator: Yeni Vitrianingsih
creator: Mujito Mujito
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-15
publication date: 2024-07-15
starting page: 37
ending page: 54

Supply Chain Management Optimization with IoT and Blockchain Technology to Increase Efficiency and Transparency
type: item
description: Technological developments, particularly the Internet of Things (IoT) and blockchain, provide great potential for increasing transparency, efficiency, and responsiveness in supply chain management. IoT enables real-time data collection through connected sensors, while blockchain offers a decentralized and secure record-keeping system to increase transparency and security in supply chain transactions. This research examines how these two technologies can be integrated in supply chain management to increase a company's operational performance. The use of IoT provides greater visibility into logistics processes and the status of goods, while blockchain strengthens trust and accountability between parties involved in the supply chain. The adoption of these technologies also poses several challenges, such as high implementation costs and the complexity of system integration. Companies need to plan carefully and address security concerns and technology adaptation in order to maximize the benefits offered by these technologies. With the right measures in place, companies can create a more efficient, transparent and responsive supply chain, which can ultimately strengthen their competitiveness in the global market.
subject: Articles
  topic: section
subject: Internet of Things (IoT)
  topic: keywords
subject: Blockchain
  topic: keywords
subject: Supply chain management
  topic: keywords
subject: Transparency
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Responsiveness
  topic: keywords
subject: Technology
  topic: keywords
creator: Bayar Gardi
creator: Didit Darmawan
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-15
publication date: 2024-07-15
starting page: 31
ending page: 36

Personal Ownership versus Sole Proprietorship: Contract Structure, Liability Risks, and Protection of Owner Assets
type: item
description: This article examines the differences between private ownership and individual limited liability companies in terms of legal protection for small entrepreneurs through a normative juridical method based on literature studies. The analysis uses the Civil Code, the Limited Liability Company Law as amended by the Job Creation Law, and Government Regulation No. 8 of 2021 as the main normative framework. In private ownership, business obligations are attached to the same person, so that personal assets become general collateral for liabilities, which affects contract design, evidence, and litigation positions. In a Private Limited Company, the company acts as a legal entity, so that contracts and evidence are directed at the company's identity, administration, and separation of records. Shareholder protection arises through liability limitations, but can be set aside in cases of corporate abuse or commingling of assets in accordance with the Limited Liability Company Law. PP 8 of 2021 strengthens administrative discipline, particularly the obligation to submit annual financial reports, which is useful for maintaining the separation of transactions and facilitating verification in civil disputes. Findings indicate that the choice of business form shapes different risk patterns: sole proprietorship excels in simplicity, while private limited companies excel in administrative separation and certainty of parties in contracts. This article offers an assessment framework for small entrepreneurs and creditors to draft contracts, documentation, and dispute resolution measures in line with applicable norms. The framework emphasizes the selection of the appropriate party in a lawsuit, the inclusion of the signatory's capacity, and the separation of accounts and archives. With this discipline, dispute resolution can focus on performance and transaction evidence, rather than on the ambiguity of business identity, and improve the traceability of obligations for major creditors.
subject: Articles
  topic: section
subject: Sole proprietorship
  topic: keywords
subject: Limited liability company
  topic: keywords
subject: Civil liability
  topic: keywords
subject: Separation of assets
  topic: keywords
subject: Proof of transactions
  topic: keywords
subject: Civil disputes
  topic: keywords
subject: Personal ownership
  topic: keywords
creator: Rahmat Akbar
creator: Rommy Hardyansah
creator: Febrian Dirgantara
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-15
publication date: 2024-07-15
starting page: 17
ending page: 30

Arm's Length Transactions and Corporate Evidence in Tax Transfer Pricing Disputes
type: item
description: This article outlines the establishment of arm's length standards for related party transactions and corporate standards of proof in transfer pricing audits and disputes. The arm's length principle requires that related party transactions be assessed as if they were conducted between independent parties. The HPP Law and KUP Law provide the basis for the tax authorities' authority to examine and adjust reports when prices or profits deviate from the standard of fairness, while PMK 213/PMK.03/2016 stipulates documentation requirements through Master Files, Local Files, and Country-by-Country Reports as the main instruments of evidence. The standard of reasonableness is established through comparability tests, the selection of transfer pricing methods, and the assessment of economic substance based on function, assets, and risk. The standard of proof requires traceability between contracts, transaction realization, accounting, and reporting, including evidence of service benefits, royalty bases, and the rationality of intra-group financing. During audits, the quality of documentation determines the scope for correction, while in objections and appeals, the standard of proof is re-examined according to the rules of procedure of the Tax Court. For cross-border transactions, the P3B provides a Mutual Agreement Procedure that requires consistency of evidence with the OECD Transfer Pricing Guidelines to avoid double taxation. This article concludes that the burden of proof is dynamic: the authorities present the basis for correction, then the company is required to substantiate its claim of fairness with verifiable data. Failure to meet the standard of proof results in administrative consequences under the KUP Law and may develop into a criminal tax risk if there is intent to submit false data.
subject: Articles
  topic: section
subject: Affiliated transactions
  topic: keywords
subject: Arm's length principle
  topic: keywords
subject: Tax audits
  topic: keywords
subject: Transfer pricing documentation
  topic: keywords
subject: Burden of proof
  topic: keywords
subject: Tax courts
  topic: keywords
subject: Mutual agreement procedure
  topic: keywords
creator: Cahyo Triyono
creator: Agung Satryo Wibowo
creator: Sulani Sulani
creator: Arif Rachman Putra
creator: Utami Puji Lestari
rights: Copyright (c) 2024 Journal of Social Science Studies
date: 2024-07-15
publication date: 2024-07-15
starting page: 1
ending page: 16

Islamic Education for All: A Review of Strategies and Inclusion Frameworks for Students with Special Needs
type: item
description: Inclusive education has become a global commitment, but its implementation in Islamic Religious Education (IRE) subjects still faces many challenges. This academic paper based on literature study aims to synthesize findings on strategies and frameworks for inclusive IRE for students with special needs. The study was conducted using a qualitative approach with a thematic synthesis method of relevant literature. The results of the study show that inclusive PAI planning requires individual needs assessment, differentiated learning, and collaboration. The adaptation of materials, methods, and media must be specific to the disability, such as the use of tactile-auditory media for the blind, visual-sign language for the deaf, and a structured and concrete approach for students with autism. The success of implementation is greatly influenced by school leadership, resource availability, and inclusive culture, while the main obstacles are attitudes, budget constraints, and lack of support. The role of school management as a driver of change is a key determinant in overcoming obstacles. This paper concludes that realizing inclusive PAI requires integrated efforts involving policy transformation, strengthening teacher capacity, providing accessible resources, and building partnerships with all stakeholders to guarantee the spiritual rights of every student.
subject: Articles
  topic: section
subject: Inclusive Islamic education
  topic: keywords
subject: Students with special needs
  topic: keywords
subject: Learning adaptation
  topic: keywords
subject: Accessible media
  topic: keywords
subject: Inclusive school management
  topic: keywords
subject: Disability
  topic: keywords
creator: Choirul Magfud
creator: Mila Hariani
creator: Nelud Darajaatul Aliyah
rights: Copyright (c) 2023 Journal of Social Science Studies
date: 2023-07-18
publication date: 2023-07-18
starting page: 353
ending page: 364