Vol. 7 No. 2 (2025): International Journal of Business, Humanities, Education and Social Sciences

This issue features 10 peer-reviewed articles by 34 researchers from Indonesia, the Philippines, and Croatia. The articles span interdisciplinary themes in linguistics, media studies, education, digital behavior, marketing, taxation, and financial governance, using both qualitative and quantitative methods. Featured studies include textual and film analysis, code-switching in digital content, Gen Z donation and learning behavior, ESG and financial performance, tax revenue optimization, and going-concern audit opinions. This edition underscores IJBHES’s focus on cross-disciplinary and socio-digital research.

DOI: https://doi.org/10.46923/ijbhes.v7i2

Published: 2025-11-30

Articles

Rhyme and Reason: Exploring Textual Lens in Nursery Rhyme Songs
Author: Aj Menes, Dustin Macky Dimaculangan, Cynic Tenedero, Cyrus Lian Lagria, Nino Kashmer Ogong, Adrian Pelimer, Jie Anne Espinosa
103-113
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.510
Abstract views: 221 times , PDF downloads: 170 times
Roland Barthes’ Analysis of Image Restoration Theory in Digital Era of The Film “Budi Pekerti”
Author: Tri Fitri Nurul Aeni, Riski Apriliani, Sayfiddinkhon Akbarovich Sultonov
114-126
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.627
Abstract views: 165 times , PDF downloads: 108 times
Examining Code-Switching in the Cindy Kaza and Mongol Stress Episode of Diary Misteri Sara
Author: Rafika Zehar, Eko Setyo Humaniika, Septi Riana Dewi, Yohanes Radjaban, Gordan Matas
127-137
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.593
Abstract views: 159 times , PDF downloads: 102 times
The Influence of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Donation Intention and Use Behavior of Kitabisa.com Among Generation Z
Author: Yolanda Amelia, Aditya Sujarminto, Putu Bagus Tutuan Aris Kaya; Annisa Putri
138-151
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.416
Abstract views: 180 times , PDF downloads: 167 times
Implementation of Biogas Project Assignment In Steam-Based Learning To Develop Students' Creativity
Author: Ihsaniatun Nur Alifah, Rayendra Wahyu Bachtiar, Slamet Hariyadi
152-163
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.519
Abstract views: 112 times , PDF downloads: 82 times
Does ESG Score Impact on Financial Performance? The Moderating Role of Female Board of Directors
Author: Permatasari Cahyaningdyah, Ulfa Rahmawati, Oktavia Nur Orbentega
164-172
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.545
Abstract views: 174 times , PDF downloads: 111 times
The Influence of Rebranding, Service Quality, and Brand Image on Customer Satisfaction: A Case Study
Author: Ika Florentina, Shine Pintor Siolemba Patiro , Faizul Mubarok
173-188
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.611
Abstract views: 175 times , PDF downloads: 79 times
The Influence of Taxpayer Understanding, Perception of Fairness, Ease of Tax Payment, and Taxpayer Compliance on The Optimization of Regional Revenue from The Opsen Scheme of Motor Vehicle Tax and Vehicle Ownership Transfer Fee
Author: Dhafin Muhammad Akbar, Mita Yesica Octavia, Hidayatullah
189-200
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.609
Abstract views: 160 times , PDF downloads: 107 times
The Role of TikTok and Instagram in Vocabulary Learning Among Indonesian Gen Z Learners
Author: Gracendy Aluz Clarita Budiono
201-209
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.534
Abstract views: 214 times , PDF downloads: 92 times
The The Effect of Profitability, Leverage, Liquidity, Company Growth, Previous Year Audit Opinion, and Company Size on Opinion of Going Concern
Author: Akhmad Afnan, Alfina Syahara Putri
210-222
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DOI: https://dx.doi.org/10.46923/ijbhes.v7i2.613
Abstract views: 146 times , PDF downloads: 70 times