International Journal of Management studies and Social Science Research

Abd. Kadim Masaong, Sitti Roskina Mas, and Arifin Suking

DOI: https://doi.org/10.56293/IJMSSSR.2022.4544

ABSTRACT: The learning management of "Sekolah Penggerak" by principals is vital in implementing independent learning that can create a conducive learning and improve the quality of learning in a school. This research aimed to explore the top management of "Sekolah Penggerak" in school-based management. The research used a qualitative research approach with a case study design. The main informant was principals; supported informants were teachers, students, and parents. Data were collected using observation, interview, and documents; Data were analyzed using content analysis with data reduction, display, and verification. Validity and credibility, and confirmability data were verified. Results showed that the school principal implemented some management strategies. As follows (1) facilitated the five principles of students' profiles optimally, (2) motivated teachers to develop a learning conducive learning environment, and (3) managed the learning program through planning, implementing, monitoring, evaluating, and following up for continuous learning improvement for achieving education objective in the school.

Keyword: Learning Management, Sekolah Penggerak, School Based Management

Peter A. Stanwick 1 and Sarah D. Stanwick 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4545

ABSTRACT: Established in 1938, Petroleos Mexicanos (Pemex) is the Mexican state-owned petroleum company which is managed by the Mexican government. Pemex is the largest firm in Mexico and one of the largest firms in Latin America. It is considered to be the second most valuable brand in Latin America and is ranked tenth in oil production and twenty-second in oil reserves globally. For over 40 years, Pemex has been responsible for a number of environmental disasters which resulted in the cumulative loss of thousands of lives. In addition, Pemex continues to focus on its energy policy of increasing its oil and natural gas production instead of shifting to alternative energy sources. Due to the interweaving of the government’s national policies related to optimizing the level of fossil fuel production in the country, Pemex has become a showcase of how a firm that has failed in the commitment to support environmental sustainability.

Keyword: Pemex, Environmental Disasters, Oil and Gas Industry, Climate Change

Swarmilah Hariani1 , Veny 2, Che Xiaoli 3, Isah Shehu Mohammed 4

DOI: https://doi.org/10.56293/IJMSSSR.2022.4546

ABSTRACT: This study is to determine the performance of regional financial ratios in the Labuhan Batu District and whether there is transparency in financial statements managed by the local government. According to financial accounting standards, financial statements are part of financial reporting. Complete financial statements usually include balance sheets, income statements, and statements of changes in financial position, as well as explanatory materials that are an integral part of financial statements; the purpose of this study is to measure and analyze the degree of fiscal Decentralization in Labuhan Batu District during 2015 to 2020 as well as analyze the relationship of Gross Domestic Product (GDP) with the level of fiscal Decentralization during the same period. GDP is one of the methods for calculating national income. Documentation techniques carry out data collection. The data analysis technique used is a financial statement analysis technique based on the budget realization report from 2015 to 2020. The results of the study show that the level of regional authority and responsibility in implementing decentralization, which is related to regional development is at a moderate level, this is because the amount of original local government revenue is still relatively small compared to the total regional income, still very dependent on financial assistance from the central government/ external parties.

Keyword: Fiscal Decentralization, Regional Financial Dependency Ratio, Regional Financial Independence Ratio, and Growth Ratio

OZGUR DEMIRTAS 1, BUKET KAYA 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4547

ABSTRACT: In this study, it is aimed to evaluate the studies conducted between 2010-2020 in the field of lean management. The data used in the study were obtained by writing the word group of "lean management" in google academic. In this context, 137 published studies were analyzed. The majority of the reviewed studies (54.7%) consist of articles, then master's and doctoral theses. When the distribution of the studies by sector is examined, it is observed that the samples and applications are mostly focused on the private sector. Most of the studies associated with situation reports, and survey application. Some of them include new model suggestions. Considering the results obtained from the study, it can be said that the studies in the field of lean management in our country are not sufficient. Thus, new studies should focus on survey applications and new model suggestions in order to make a contribution to the "lean management" literature.

Keyword: Lean, Lean applications, Lean management

Anitiyo Soelistiyono 1*, Chen Fei Chuan 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4548

ABSTRACT: This study compares social perceptions of women's dual roles as career women in Indonesia and Taiwan. The research sample is domiciled in Indonesia and Taiwan. We use a qualitative descriptive approach, explicitly using in-depth interviews. The findings show that participants from Indonesia and Taiwan have the same perception of women's role in equal opportunities in careers for women. In addition, family and society provide support to women for jobs, and even though women have careers, women can still divide their time between family and work. Furthermore, with a career, women can achieve a high social status in society, and with a job, women can help the family's economy. This study argues that women can have careers and at the same time become homemakers

Keyword: Cross culture, social perception, women's role

Hanna Altaira 1, Farah Margaretha Leon 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4549

ABSTRACT: Green technology innovation is a major problem for companies to maintain their competitiveness and excellence, but in Indonesia alone there has not been much research on green technology innovation, especially in the consumer goods industry. Therefore, this study was conducted to determine whether green finance and corporate financing constraints really have a significant effect on green technology innovation in the industry. The independent variables in this study are green finance and internal and external financing constraints. While the dependent variable is green technology innovation. There are five control variables in this study, namely company size, return on asset (ROA), leverage, tobin’s Q ratio, and company age. This study collects data from 25 companies in the consumer goods industry listed on the Indonesia Stock Exchange for a period of 4 years (2018- 2021) and uses a regression research model for testing. The findings of this study indicate that green finance as measured by the ratio of debt to capital does not have a effect on green technology innovation which is assessed from the cost of corporate social responsibility. The results of this study can be used to present a successful model for the consumer goods industry in Indonesia to know that green financing can be a reference for companies to innovate green technology.

Keyword: consumer goods industry; green financing; green technology innovation; financing constraints; regression effect model

Muklis Kanto SE MS, Ph.D

DOI: https://doi.org/10.56293/IJMSSSR.2022.4550

ABSTRACT: This type of qualitative research through a phenomenological approach, while the results showed that the potential of the traditional snack cake business made by home industry players is very potential in building the family economy, and this means that the more it is managed it will provide great benefits, this is because traditional cake enthusiasts reach 95% of the total population of Makassar, until now the management of traditional snack cakes is still dominated by families so that the products produced are very dependent on the business actors, while the cadre to continue long-term business has not been carried out, so that in the future it needs government policies and assistance so that home industries continue to exist.

Keyword: Economy, Poteni, Improvement, Welfare Actors

1 Juan Perez, 2 Herbert Sherman

DOI: https://doi.org/10.56293/IJMSSSR.2022.4551

ABSTRACT: Beyond Meat, Inc. is a food processing company that produces a meat alternative for consumers looking for a delicious plant-based food. This analysis of the firm in 2021 includes a background of Beyond Meat's origins as a food processing company, its mission and objectives, the firm's overall strategy, an internal and external analysis of its products when compared to its goals and recommendations to realign its product strategy to meet the challenges of 2021's market landscape. Analytical tools include PESTLE, five forces, VRIO, value chain and SWOT analyses.

Keyword: strategic analysis, case study, sustainability, plant-based meat alternative

Waluyo 1, Prasadja Ricardianto 2, Agus Edy Susilo 3, Imam Sonny 4 , Atong Soekirman 5, Dian Artanti Arubusman 6

DOI: https://doi.org/10.56293/IJMSSSR.2022.4552

ABSTRACT: The aims of this research were to describe the oil pollution control system for protecting maritime environmentin the main port of Tanjung Priok and comparatively analyze the oil spill response methods.Ship oil spill seriously threatenedmarine environment and might cause an enormous loss of energy resources. Ship oil spill emergency response was a challenge due to limited time and resources as well as lack of historical data. The comparative analysis in this research was concerned with the oil spill response method with single case.This research proposed a decision making model for initial ship oil spill emergency response to cope with the problems. The core of this model was developing a hierarchical framework for decision making after identifying and quantifying the influential factors and alternatives from previous researches. Interviews were done with three informants face to face and by phone. The informants and participants consisted of Directorateof Marine and Coast Guard Unit, Disaster Management Section in charge of pollution control activities. The proposed model was implemented to real shipoil spill and the result indicated that it was reasonable to use the proposed model to select the best responseto the oil spill from ship with small volume of oil spill and near the cruise line.Based on the comparative analysis result, the most effective responseto marine oil spill was oil recovery by using a mechanical method and implementing dispersant and subsequently bioremediation.

Keyword: Maritime Security; Decision Making; Ship Oil Spill; Emergency Response

FX Suwarto 1; Arief Subyantoro 2, Veronica Titik Yuliarti 3, Yudi Nur 4

DOI: https://doi.org/10.56293/IJMSSSR.2022.4553

ABSTRACT: This study analyses Strategic Human Resource Management, Transformational Leadership and Information Sharing on Organizational Performance (Case Study at the Depok City Regional Public Hospital). The purpose of the study is to prove and analyse the influence of Strategic Human Resource Management, Transformational Leadership and Information Sharing on Organizational Performance (Case Study at the Depok City Regional General Hospital). This research is quantitative by distributing questionnaires to 53 employees in the Depok City Hospital. This study uses the Partial Least Square (PLS) method with the Smart-PLS 3.0 program. The results of data analysis show that (1) Strategic Human Resource Management has a significant effect on Organizational Performance (2) Transformational Leadership has a significant effect on Organizational Performance (3) Information Sharing has a significant effect on Organizational Performance (4) Strategic Human Resource Management has a significant effect on Organizational Performance through Information Sharing (5) Transformational Leadership has an effect on Organizational Performance through Information Sharing (6) Strategic Human Resource Management, Transformational Leadership and Information Sharing simultaneously have a significant effect on Organizational Performance of Employees in Depok City Regional Public Hospital in accordance with Decree No. 445 /01/SK/RSUD/2022 about the Determination of the Head of Installation, Head of Room and Head of Unit at the Depok City Regional Public Hospital

Keyword: Strategic Human Resource Management, Transformational Leadership, Information Sharing, Organizational Performance.

Allan Jay Dinglasan 1 & Mingyuan Zhang 2*

DOI: https://doi.org/10.56293/IJMSSSR.2022.4554

ABSTRACT: This study examined the impact of inquiry-based practices on standardized science assessment scores for twelfth-grade students. It focused on the frequency of such inquiry practices, such as coming up with research questions, using evidence to explain why something happens, using tables and graphs to identify relationships between variables, and using information for argumentation on a scientific idea impacted average scale scores. An analysis of data taken from the National Assessment of Educational Progress (NAEP) dataset was done to compare student responses from survey data to science achievement scores of twelfth-grade students. This secondary data analysis was completed using multiple t-tests to compare means and determine significance. While the study found substantial effect sizes observed when analyzing the frequency of certain IBL practices, such as using evidence to explain why something happens as well as using tables and graphs to identify relationships between variables, the impact of having students come up with research questions to explore how something works as well as using the information to disagree with someone about a scientific idea, had negligible to no impact on their standardized test scores. The study confirmed the efficacious nature of inquiry-based practices to improve learning outcomes for students that had opportunities to learn them. However, it also questioned the predictive nature of standardized tests such as the NAEP science assessment regarding proficiency in these soft skills. The results challenged IBL proponents to justify their advocacy for this pedagogy, given that the same outcomes are evident even if an instructor’s focus on inquiry practices is not as intense.

Keyword: Inquiry-based learning, Standardized testing, Science education, Guided inquiry, Science instruction, STEM skills

1* MARILYN JERUTO N KIPINGOR, 2* Dr. Elias Kipkirui

DOI: https://doi.org/10.56293/IJMSSSR.2022.4555

ABSTRACT: The purpose of this study was to investigate burnout and its influence on work performance among delocalized female principals in South Rift, Kenya. The study was guided by theory of Psychological Well-Being. It was informed by positivism philosophy where positivist's perspectives were used to come up with research outcomes. The study adopted a descriptive survey research design. The target population consisted of all delocalized female principals in south rift; there are 151 public secondary schools headed by female principals. 80% of them have been delocalized since 2018. Therefore, the study targeted 121 delocalized female principals where Kericho had 50, Bomet 45 and Narok 26. The study employed census sampling method to sample schools and all principals to participate in the study. Therefore, a total of 121 principals were sampled and included in the study. Data was collected by means of interview schedule and questionnaire including Maslach Burnout Inventory (MBI) tool that measured the risk of burnout. However, all the sampled population was administered with questionnaires while 30% (36) were administered with interview schedules in order to enrich the study with qualitative information. A pilot study was carried out before the actual data collection and a reliability coefficient of 0.9 was obtained therefore the research instruments was deemed reliable. The collected data were subjected to statistical analysis using the Statistical Package for Social Sciences (SPSS) computer programme version 23.0. Descriptive statistics were used in the data analysis and the findings were presented in frequency tables, percentages and graphs. The study found out that that most of the female principals feelemotionallydrained by their work and feelthattheyworktoohardattheirjob a few times a year. The findings of this study may be of benefit to the government, school administrators and policymakers in coming up with effective strategies that will improve emotional wellness of principals in schools. The study may also benefit teachers' service commission and the Ministry of Education in designing and monitoring intervention strategies to address the challenges faced by female schools principals in mental build-up.

Keyword: Burnout, Delocalized and Work Performance

Leonora L. Sauquillo, LPT, MAED

DOI: https://doi.org/10.56293/IJMSSSR.2022.4556

ABSTRACT: Education is far more successful and can possibly meet the end goal of giving quality education to every school'sclientele – the pupils when every faculty possess the right kind of knowledge and skills in resolving small to complex problems inside and outside of their classrooms. As the new normal of education ceases, each school must have the right kind of research culture to enable each educator to address problems encountered in their respective classrooms using the data and the right approach.

Keyword: Research culture, Professional competence, addressing classroom problems

Ida Ayu Trisna Yudi Asri 1 & I Gusti Agung Ayu Mas Suariedewi 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4557

ABSTRACT: Audit quality is needed because it is used as a benchmark for the accuracy and reliability of financial statements that have been audited by the auditor where the audit report will be used as a basis for future decisionmaking by management and as evaluation material for users of financial statements. Improving audit quality for auditors is carried out by maintaining trust, accountability and completing work in accordance with established audit standards. In carrying out their duties, an auditor is required to be objective and use his professional skills in order to achieve a quality audit. Besides that, Audit quality is also influenced by the use of information technology which is claimed to be able to help auditors reduce risks in processing data that is prone to errors such as those made by humans or the occurrence of human error. The purpose of this study is to determine the direct effect of professionalism and the use of information technology on audit quality and the indirect effect through audit performance.The test sample for this research is the auditors of Public Accounting Firms throughout Bali. Data collection was carried out using a questionnaire distributed to 50 respondents. Data analysis technique using SEMPLS (Structural Equation Modeling-Partial Least Square). The results of this study indicate that the professionalism variable has a positive effect on auditor performance. Information technology use variable has a positive but not significant effect on auditor performance. Auditor performance variable has a negative and insignificant effect on audit quality. The professionalism variable has a positive and significant effect on audit quality. The use of information technology variable has a positive and significant effect on audit quality. Auditor performance variable cannot mediate the effect of professionalism on audit quality.

Keyword: Professionalism, Use of Information Technology, Auditor Performance, Audit Quality.

Intan Aditya Agustian 1, and Sri Murwanti 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4558

ABSTRACT: This study aims to analyze the effect of digital marketing and product quality on purchasing decisions for Monica The Label products. The population in this study was all students majoring in accounting, management and development economics at the Faculty of Economics, and Business, Muhammadiyah Surakarta University class of 2019. While the sample in this study was students majoring in accounting, management and development economics at FEB Muhammadiyah Surakarta University class of 2019. The analysis techniques used in this study are: 1) Outer Model Analysis (Evaluation of Measurement Model), consists of: Validity Test, Reliability Test and Multicollinearity Test 2) Inner Model Analysis (Structural Model Evaluation), consists of: Coefficient of Determinant (R2), Goodness of Fit (GoF) and Path Coefficient (Direct Effect). The results of this study indicate that digital marketing and product quality have a positive and significant effect on purchasing decisions for Monica The Label products

Keyword: Digital Marketing, Product Quality, Purchase Decision

Prana Sri Surya Dewi 1, Farah Margaretha Leon 2 and Yosephina Endang Purba 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4559

ABSTRACT: This study aims to analyze the factors that affect financial well-being. The variables used are financial knowledge, financial behavior, financial ability, financial well-being and happiness. The sample uses data from five universities in West Jakarta. The analysis used uses the Structural Equation Model (SEM) which is tested using AMOS software. The results of the study show that: Financial knowledge has a significant negative effect on financial behavior and financial ability. In addition, financial knowledge has a significantly positive effect on financial well-being. Financial ability has a significantly positive effect on financial well-being. And in the final result, financial well-being has a significantly positive effect on happiness Increasing in financial well-being needs to be balanced with good financial knowledge as a basis for decision making. Improvements can be made by reading books about finance, attending financial training, workshops, and learning from previous experiences. Because a high level of knowledge can increase a person's confidence in making decisions to carry out financial behavior such as saving, investing and others.

Keyword: Financial Ability, Financial Behavior, Financial Knowledge, Financial Well-being, Happiness

Prana Sri Surya Dewi 1, Farah Margaretha Leon 2 and Yosephina Endang Purba 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4559

ABSTRACT: This study aims to analyze the factors that affect financial well-being. The variables used are financial knowledge, financial behavior, financial ability, financial well-being and happiness. The sample uses data from five universities in West Jakarta. The analysis used uses the Structural Equation Model (SEM) which is tested using AMOS software. The results of the study show that: Financial knowledge has a significant negative effect on financial behavior and financial ability. In addition, financial knowledge has a significantly positive effect on financial well-being. Financial ability has a significantly positive effect on financial well-being. And in the final result, financial well-being has a significantly positive effect on happiness Increasing in financial well-being needs to be balanced with good financial knowledge as a basis for decision making. Improvements can be made by reading books about finance, attending financial training, workshops, and learning from previous experiences. Because a high level of knowledge can increase a person's confidence in making decisions to carry out financial behavior such as saving, investing and others.

Keyword: Financial Ability, Financial Behavior, Financial Knowledge, Financial Well-being, Happiness

Dr Rustan

DOI: https://doi.org/10.56293/IJMSSSR.2022.4560

ABSTRACT: This type of qualitative research through a phenomenological approach, while the results of the study show that traditional fishermen in their activities still use very simple fishing tools, using boats without engines so that the range for fishing is limited in addition to the use of low quality nets so that they break or tear easily, conditions affect the income level of traditional fishermen in terms of fishing, It can be said that they have a lifestyle that is very dependent on sea conditions, so that the sea products obtained have not been able to sustain the family economy, so many fishermen are looking for additional income to make ends meet, fishing activities still use simple tools, nets and boats without the use of engines, so that the range for finding marine products cannot be far from the coastal area, this affects the catch of fish, this condition requires assistance and attention from the Selayar Regency Government.

Keyword: Fishermen, Traditional, Community, Coastal, Beach

Wayan Pringgadani Claudea Sari 1, Dr. Putu Ngurah Suyatna Yasa 2, Dr. Ida Ayu Surasmi 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4561

ABSTRACT: The aim of the research is to empirically test the effect of profitability, liquidity, investment decisions on stock prices and firm value as an intervening variable for a 5-year period from 2017-2021, by examining 69 manufacturing companies on the Indonesia Stock Exchange, so that there are 345 observations. Data collection using non-participant observation method. The classic assumption tests used are the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Testing the research hypothesis used path analysis techniques, with the SPSS application tool. The results showed that: profitability has a significant negative effect on firm value. Liquidity and investment decisions have a significant positive effect on firm value. Profitability and liquidity have no significant positive effect on stock prices. Investment decisions have a significant positive effect on stock prices. Firm value is not an intervening variable between profitability and stock prices. Firm value is a liquidity intervening variable and investment decisions on stock prices.

Keyword: Profitability; Liquidity; Investment Decision; Company Value and Share Price

Debbie Yoshida

DOI: https://doi.org/10.56293/IJMSSSR.2022.4562

ABSTRACT: This study focuses on administrative aspects, specifically audit policies as part of tax law enforcement in order to fulfill tax compliance that taxpayers must carry out. With increased tax compliance, it is expected that state revenues will rise as well, making the fiscal condition more secure. The study examines the audit process and the purpose of the audit, which, although it has been stated in the Law No. 6 of 1983 concerning General Provisions and Procedures for Taxation, as amended by Law No. 16 of 2009, the expected increase in compliance for almost three decades, has not yet yielded the tangible results that we all hope for. The study was conducted using a normative juridical method based on primary legal materials. The study’s findings indicate that fiscal safeguards are highly dependent on audit policies carried out in accordance with a set of legal norms issued by the Government cq. The Directorate General of Taxes should conduct a review by taking into account the legal objectives (Laws) which are based on the nature and enforceability of laws that apply on three perspectives, namely sociological applicability, philosophical applicability, and juridical applicability. In this way, the hope of increasing compliance and fulfilling the sufficiency of state revenue funds as fiscal safeguards can be realized.

Keyword: Tax audit, compliance, state revenue, fiscal safeguards

Monisola ALAO 1, Kolawole Samuel OYEGOKE 2, Mayowa OLALERE 3, Grace Oyeyemi OGUNDAJO 4

DOI: https://doi.org/10.56293/IJMSSSR.2022.4563

ABSTRACT: Through its many operations and services, the banking industry significantly raises the level of life in every country, whether it is emerging or developed. The report's creation and presentation are the responsibility of the human resource. Every capital market has to develop public trust in its participants as well as an environment of transparency and trust. Deposit money banks undoubtedly face a number of difficulties, just like any other business or institution in existence. How to maintain excellent performance, what constitutes good performance, and how to quantify it are just a few of the many issues that banks must deal with. Performance management might seriously harm banks if it is neglected or implemented incorrectly. As a consequence of the foregoing, the study examined the impact of human resource accounting on deposit money banks' organizational performance in Nigeria. An ex-post facto research design was used in the study. The financial statements of deposit money banks in Nigeria were used as a source for secondary data. In order to conduct this research, convenience sampling was used, and ten (10) Deposit Money Banks in Nigeria were selected at random from a total of twenty-four (24) banks for a ten-year study period (2012–2021). This corresponds to 100 bank-year observations. Descriptive and inferential statistics were used in the data analysis. According to the study's findings, human resource accounting significantly affected both return on equity and return on capital employed (F- Stat (2,97) = 1.72, p > 0.05, Adj R2 = 0.55 and F- Stat (2,97) = 138.8 and 0.45, respectively). The study found a substantial correlation between organizational performance of deposit money banks registered in Nigeria and human resource accounting. However, it is advised that bank management make use of these various human resource techniques, which will aid them regardless of whether the ongoing business is in danger or is distressed, and which will ultimately have an impact on the profits per share, return on equity, and return on capital employed, which are of the utmost importance.

Keyword: Human Assets, Human Resource Accounting, Organizational Performance, Return on Equity, Return on Capital Employed

Zineb Lahmidi

DOI: https://doi.org/10.56293/IJMSSSR.2022.4564

ABSTRACT: From a managerial point of view, a company that puts user experience at the heart of its strategy is evaluated as an entity that enhances its product or service offering.One way to differentiate from the competition or at least follow the strategy implemented by the competition is to offer a user experience of quality. Indeed, differentiation through the user experience allows the conquest of new customers and the conquest of more market shares (Beauregard and Corriveau, 2007). This article aims to provide a general literature review of user experience (UX). This is a continuously evolving concept that can be adapted to different research contexts. Our research has a theoretical scope. It focuses on the key dimensions of user experience and is intended as a synopsis describing the progress of UX research.

Keyword: user experience, usability, quality of experience, UX disciplinary fields, UX evaluation

I GustiNgurah Agung Yudhistira Arya Putra 1 , M Dian Syahputra S 1 , Farah Margaretha Leon 2, Henny Setyo Lestari 2.

DOI: https://doi.org/10.56293/IJMSSSR.2022.4565

ABSTRACT: Companies worldwide are increasingly recognizing the significance of integrating sustainability aspects into their strategy and corporate governance practices for their long-term success. Given the increasing attention of lenders, it is reasonable to expect that a high level of CSR can lead companies to obtain a reduction in the cost of debt. This study also considers the effect of corporate governance required to achieve their financial goals. Companies listed on the Indonesia Stock Exchange (IDX), which are currently included in the LQ45 index and have been included in the LQ45 index from 2017 to 2021 were selected and observed. Our study finds that while corporate social responsibility has a significant influence, it has a positive effect on the cost of debt, which is not in accordance with some previous studies. Meanwhile, corporate governance has a significant influence on the cost of debt. These findings suggest that if companies implement CSR only to obtain a favorable reduction in the cost of debt, it is possible that the impact of CSR implementation may not satisfy their expectation.

Keyword: sustainability, corporate social responsibility, corporate governance, cost of debt, financing

Fuchang Huang*, Qian Dong

DOI: https://doi.org/10.56293/IJMSSSR.2022.4566

ABSTRACT: The characteristics and influencing factors of university students’poor academic performance are applicable to optimize student management. It was found that: there were characteristics differences between each groups in terms of gender, university stage, discipline, and family background; the severity of the poor academic performance group was "convex" on academic will, academic behavior, and academic status; the warning group was the most serious in terms of interpersonal, romantic, and family relationship problems, and the other groups had different problems. Each group is still lasting their differences onpoor academic performance and continues to vary with the stage of change. Specially, gender and parents' occupation have an extremely significant impact on poor academic performance.Interpersonal relationships have non-significant impact on poor academic performance, while family relationships and teacher-student relationships have a significant impact on poor academic performance.

Keyword: differance, poor academic performance

Lung-Tan Lu

DOI: https://doi.org/10.56293/IJMSSSR.2022.4567

ABSTRACT: Humanistic Buddhism is a contemporary movement within Buddhism that emphasizes the potential for individuals to generate positive change in their own lives and in society through practicing Buddhist teachings and values. Master Hsing Yun said: "The so-called Humanistic Buddhism is the Mahayana Buddhism of the bodhisattva way.... Humanistic Buddhism attaches great importance to the purification of moral thoughts in life and the sublimation of spirituality." Master Hsing Yun's thoughts of Humanistic Buddhism can be approximately summarized into the following points. Firstly, the Sakyamuni Buddha is the enlightened being in the human world, and Buddhism is in the human world; Moreover, Buddhism attaches great significance to human life. Secondly, the conception of Humanistic Buddhism comes from the Sakyamuni Buddha. Thirdly, Humanistic Buddhism is practical Buddhism. This study attempts to explore the relationship between the concept of wealth (the way of financial management) proposed by Master Hsing Yun. Moreover, we suggest that Chinese doing business to get rich is in line with the Buddhist teachings of Humanistic Buddhism. Eventually, we propose the successful business cases among Chinese doing business at home and abroad who believe in Humanistic Buddhism.

Keyword: Humanistic Buddhism, Noble Eightfold Path, Business Spirit, Buddhist enterprise,Cross-cultural Management

1 Prof Dr Balthasar Kambuaya, M, B, A & 2 Dr Maylen K.P Kambuaya, MSi, AK, CA

DOI: https://doi.org/10.56293/IJMSSSR.2022.4568

ABSTRACT: This type of qualitative research through a phenomenological approach, while the results of the study show that people's economic empowerment requires the involvement of all interested parties, be it the government, community leaders, religious leaders, academics or the community itself, where every program made by the government needs to synergise with the interests and expectations of the community, various concepts offered need to look at the aspects of the community itself, considering that people have different understandings, cultures and perspectives so that every program before it is implemented needs socialisation and approaches to understand the importance of every program related to community empowerment itself.

Keyword: Empowerment, Community, Economy, Governance, Effectiveness

Oluwakemi Igiebor

DOI: https://doi.org/10.56293/IJMSSSR.2022.4569

ABSTRACT: This position paper highlights a new methodological orientation for institutional gender analysis. Drawing on Feminist Institutionalism and relevant feminist approaches, this research proposes a Feminist Institutionalism-Integrated Methodology (FIIM), which can be utilised as a 'two-level' analytical framework: a first-level analysis to analyse formal institutions and a second-level analysis to analyse informal institutions. This research note discusses the value of FIIM for understanding the role of formal and informal institutional arrangements in women's progression to academic leadership and the institutionalisation of gender equity in Nigerian Universities. I argue that the combined insights from the FIIM analytical approach advance existing work on gender equity policies and institutional change. Utilising FIIM for this study revealed a great deal about how dynamics of unequal power relations and resistance to gender equity play out formally and informally within universities. FIIM, therefore, offers a valuable means to analytically assess the state of play of gender relations in formal and informal institutions.

Keyword: : Feminist Institutionalism, Feminist Policy Analysis Framework, Feminist Critical Discourse Analysis, Feminist Methodology