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Rachmat Hidayat
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Faculty of Social Science and Politic, Universitas Sriwijaya Inderalaya, South Sumatera, Indonesia
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INDONESIA
Open Access Indonesia Journal of Social Sciences
Published by Universitas Sriwijaya
ISSN : -     EISSN : 27224252     DOI : https://doi.org/10.37275/oaijss.v2i2.16
Core Subject : Humanities, Social,
Humanities Social Sciences
OAIJSS invites manuscripts in the various topics including : 1. Public Policy and Administration 2. Sociology 3. Communication Science 4. International Relation.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences" : 7 Documents clear
Potential Analysis of Bitcoin Cryptocurrency as a Future Investment Asset: A Systematic Literature Review
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.165

Abstract

Despite this promising potential, it is important to remember that investing in Bitcoin also involves risk. The price of Bitcoin is very volatile, and its value can change dramatically in a short amount of time. In addition, regulations regarding cryptocurrencies are still unclear in many countries, and regulatory changes could affect the price and adoption of Bitcoin. Security is also an important factor, as Bitcoin can be vulnerable to cyberattacks and theft. This study aimed to conduct studies related to the potential of bitcoin cryptocurrency as an asset for future investment as well as the potential risks that exist in this asset. Literature search efforts are carried out by searching on search engines using certain keywords. Articles that match the inclusion criteria are reviewed in depth. Bitcoin's potential as a future investment alternative is highly dependent on factors such as value growth, institutional adoption, and developments in blockchain technology. Nonetheless, it is important to be aware of the risks associated with investing in cryptocurrencies and to carry out in-depth research and consulting before making any investment decisions.
Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.166

Abstract

Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay. This study aimed to analyze tax crimes committed by unscrupulous tax personnel in Lampung province. This research is a qualitative observational study and uses a literature study. Secondary data such as laws and regulations, legal theory, and doctrine are used to explain legal phenomena. This study highlights the phenomenon of tax crime in the Bengkulu and Lampung DGT areas. There are five suspects in tax crimes during 2021. In addition, there is also an investigation into the alleged criminal act of garbage retribution corruption at the Bandarlampung Environment Agency (DLH) for the 2019, 2020, and 2021 fiscal years. The legal basis used in settlement of criminal acts in the field of taxation is Law Number 6 of 1983 concerning general provisions and tax procedures and their amendments. In addition, the norms of criminal acts in the field of taxation also include provisions contained in the Criminal Code and other laws and regulations. In conclusion, corruption is an act of enriching oneself or others, which can harm the economy and state finances. Legal subjects of corruption can be corporations and civil servants.
Motives for Using Reddit Social Media on Members of the r/Indonesia Community
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.167

Abstract

The presence of social media provides many conveniences for its use. The many types of social media make the motives for using social media varied, and each individual has their own motives regarding the reasons for using social media. One of them is the social media Reddit. Reddit is a social media in the form of forum that was blocked by the Indonesian government in 2015. This study aims to find out the motives for using Reddit social media in Indonesia, especially for members of the largest Indonesian community on Reddit, namely the r/Indonesia community. This study uses Blumer's theory of motives for using social media and the concept of social media. The method used is qualitative with netnography techniques. Data were collected using in-depth interview techniques and participant observation. The informants in this study are Reddit social media users as well as members of the r/Indonesia community. The results obtained in this study are that the motives behind the use of Reddit social media are divided into three factors, namely motives to obtain information, motives for entertainment, and motives to avoid irrelevant information or spam.
A Psycholinguistic Analysis of the Students’ Perceptions Used Google Classroom as Online Learning Media During Pandemic
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.168

Abstract

Since COVID-19 case is increasing rapidly, many students and teachers must do the teaching and learning process online. Google Classroom has been the most used online learning media chosen by teachers and students during the pandemic. This study aimed to explore how psycholinguistic factors and students' perceptions of the Google Classroom application impacted their remote learning experiences amidst the COVID-19 pandemic. This research applied mixed-method in order to answer the research questions. For collecting the data, the researcher utilized the close-ended questionnaire carrying 6 indicators about the student's perceptions of Google Classroom, which were then analyzed quantitatively and used the interview analyzed qualitatively. The questionnaires were given to 33 students as participants. Google Classroom did help the students receive the course materials well and make students become more productive, disciplined, responsible and independent throughout the learning process during the pandemic. The highest percentages of ease of learning Google Classroom (84.85%), and ease of accessing Google Classroom (83.35%), whilst perceived usefulness of Google Classroom (76.08%) and students’ satisfaction with Google Classroom (74.28%) were in the good category.
Schutz's Phenomenological Study on Debtors of the Gapura Karomah Program, Tanah Laut Regency, Indonesia
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.169

Abstract

Gapura Karomah is a loan program run by the Bank Pengkreditan Rakyat (BPR) with zero percent (0%) Tanah Laut interest for people who have difficulties in terms of capital. This research focuses on debtors of the Gapura Karomah program who make smooth payments of credit return obligations even though there is no collateral provided. The purpose of this research is to find out the motives for the reasons and the motives for the benefits of the debtor to make smooth payment of loan repayments even without collateral and to analyze how the debtor maintains the trust of the BPR and the Tanah Laut Regency Government. This study is qualitative research that explores and describes in detail a situation or phenomenon of the research object studied by developing concepts and gathering existing facts using the Schutz Phenomenology approach. This phenomenology analyzes research findings through themes originating from the presentation of data that can provide an overview of the motives for the causes and benefits of the debtor. The results of the study show that BPRs provide a program, namely Gapura Karomah, by providing credit without interest and without collateral but through a long process. The causal motives are the intention to make payments on time, have other income from other business sources, and have good financial management. The benefit motive is to help develop a business with capital obtained from credit and maintain the good name of the debtor for ease of applying for credit in the future. The way the debtor maintains the trust of the BPR is by setting aside any income from the main operating results as well as from other sources of business income.
Analysis of the Implementation of Digitalization of Financial Statements in Micro, Small, and Medium Enterprises
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.170

Abstract

Micro, small, and medium enterprises (MSMEs) that use a digitalized financial reporting system can gain easier access to financial services. Structured and accurate financial reports can assist them in applying for loans or obtaining financial support from financial institutions or investors. This study aimed to explore the use of digitizing financial reports for MSMEs in Tulungagung Regency, Indonesia. This study is qualitative observational research. The data used in this study are primary data and secondary data. As many as 30 MSMEs in the culinary field, which are still operating in Tulungagung in 2023, were included in this study. MSMEs are not yet optimal in utilizing digitization due to several reasons, including limited MSME resources, lack of understanding, and limited knowledge of MSME owners who may not have sufficient understanding of the benefits and process of digitizing financial statements and fear of data security and confidentiality. MSMEs may worry about the security of their data when using digitization systems, preference for conventional methods, implementation of digitization systems requires adjustment and integration with existing systems in MSMEs, technical challenges such as inadequate technological infrastructure, limited internet access, or lack of technical skills in operating the system can be an obstacle for MSMEs to use digitization of financial statements.
The Phenomenon of Disruption in Human Resource Management: A Systematic Literature Review
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.171

Abstract

Disruptions in human resource management (HRM) include changes in the way companies recruit, manage, retain, and develop their employees. In the ever-evolving digital era, technologies such as artificial intelligence, data analytics, and automation have become key drivers of this change. In addition, shifts in employee preferences and expectations also affect HRM practices. This study aimed to conduct a systematic review to explore the phenomenon of disruption in human resource management. The literature search process was carried out on various databases (PubMed, Web of Sciences, and Google Scholar) regarding the analysis of the disruption phenomenon in human resources management. This study follows the preferred reporting items for systematic reviews and meta-analysis (PRISMA) recommendations. Disruption in human resource management is a necessity. The phenomenon of disruption has changed aspects of human resource management related to the use of technology, digitalization of human resource management services, orientation towards employee satisfaction, and the adoption of a collaborative and inclusive culture in organizational leadership.

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