https://www.ijsoc.goacademica.com/index.php/ijsoc <p><strong>International Journal of Science and Society (IJSOC</strong>) is open access and peer-reviewed journal with e-ISSN <a href="https://issn.brin.go.id/terbit/detail/1575265021">(2715-8780)</a>, <strong>IJSOC</strong> is an international journal devoted to the study of science and technology in a social context. It focuses on the way in which advances in science and technology influence society and vice versa. It is a peer-reviewed journal that takes an interdisciplinary perspective, encouraging analyses whose approaches are drawn from a variety of disciplines such as <strong>History, Law, Sociology, Economics, Political Science and International Relations, Technology, Management, Environmental Studies, Health Science etc</strong>.</p> <p>The journal publishes original full-length research papers in all areas related to Science, Technology and Society. The topics related to this journal include but are not limited to:</p> <ul> <li class="show">Social Sciences&nbsp;</li> <li class="show">Law</li> <li class="show">Economics&nbsp;</li> <li class="show">Management</li> <li class="show">Communication</li> <li class="show">Islamic Studies</li> <li class="show">Accounting</li> <li class="show">Education&nbsp;</li> <li class="show">History&nbsp;</li> <li class="show">Mathematics&nbsp;</li> <li class="show">Physics&nbsp;</li> <li class="show">Chemistry&nbsp;</li> <li class="show">Astronomy&nbsp;</li> <li class="show">Geography&nbsp;</li> <li class="show">Atmosphere&nbsp;</li> <li class="show">Marine&nbsp;</li> <li class="show">Biology&nbsp;</li> <li class="show">Mechanics&nbsp;&nbsp;</li> <li class="show">Agriculture&nbsp;</li> <li class="show">Medicine</li> <li class="show">Nursing</li> <li class="show">Midwifery</li> <li class="show">Geology&nbsp;</li> <li class="show">Materials&nbsp;</li> <li class="show">Power&nbsp;</li> <li class="show">Technology&nbsp;</li> <li class="show">Health Science</li> <li class="show">Life Sciences&nbsp;</li> <li class="show">Applied Sciences</li> </ul> <p>The journal consciously endeavors to combine scholarly perspectives relevant to academic research and policy issues relating to development.<br>Besides research articles, the journal encourages research-based country reports, commentaries, literature reviews, and book reviews.</p> GoAcademica Research & Publishing en-US International Journal of Science and Society 2715-8780 <div><a name="Ownership of copyright"></a>Ownership of copyright</div> <div>The copyright in this website and the material on this website (including without limitation the text, computer code, artwork, photographs, images, music, audio material, video material and audio-visual material on this website) is owned by IJSOC and its licensors.</div> <div>&nbsp;</div> <div><a name="Copyright license"></a>Copyright license</div> <div>IJSOC grants to you a worldwide non-exclusive royalty-free revocable license to:</div> <div>&nbsp; &nbsp;- view this website and the material on this website on a computer or mobile device via a web browser;</div> <div>&nbsp; &nbsp;- copy and store this website and the material on this website in your web browser cache memory; and</div> <div>&nbsp; &nbsp;- print pages from this website for your &nbsp;use.</div> <div>&nbsp; &nbsp;- All articles published by Academic Journals are licensed under the&nbsp;<a href="http://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution 4.0 International License</a>. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.</div> <div>IJSOC does not grant you any other rights in relation to this website or the material on this website.&nbsp;&nbsp; In other words, all other rights are reserved.</div> <div>For the avoidance of doubt, you must not adapt, edit, change, transform, publish, republish, distribute, redistribute, broadcast, rebroadcast or show or play in public this website or the material on this website (in any form or media) without &nbsp;appropriately and conspicuously citing the original work and source or ACADEMIC JOURNALS prior written permission. &nbsp;</div> <div>&nbsp;</div> <div><a name="Permissions"></a>Permissions</div> <div>You may request permission to use the copyright materials on this website by writing to&nbsp;compliance@ijsoc.goacademica.com.</div> <div>&nbsp;</div> <div><a name="Enforcement of copyright"></a>Enforcement of copyright</div> <div>IJSOC takes the protection of its copyright very seriously.</div> <div>&nbsp;</div> <div>If IJSOC discovers that you have used its copyright materials in contravention of the license above, IJSOC may bring legal proceedings against you seeking monetary damages and an injunction to stop you using those materials.&nbsp; You could also be ordered to pay legal costs.</div> <div>&nbsp;</div> <div>If you become aware of any use of IJSOC' copyright materials that contravenes or may contravene the license above, please report this by email to Compliance@ijsoc.goacademica.com.</div> <div>&nbsp;</div> <div><a name="Infringing material"></a>Infringing material</div> <div>If you become aware of any material on the website that you believe infringes your or any other person's copyright, please report this by email to Compliance@ijsoc.goacademica.com.</div> https://www.ijsoc.goacademica.com/index.php/ijsoc/article/view/1750 <p>This study examines how Batu City's regional asset (Barang Milik Daerah, BMD) governance policy has performed against two distinct benchmarks: the city's long-standing record of clean financial-statement audit opinions, and the underlying legal and physical readiness of the assets those statements report on. A descriptive quantitative, ex post facto design was used, drawing on official secondary data from Batu City Government and its Regional Finance and Asset Agency (BKAD), audit-result announcements from the Audit Board of the Republic of Indonesia (BPK), and credible mass media, analyzed through trend analysis of audit-opinion and fiscal-realization data, a proportion-based gap analysis of asset-certification status, a documented case analysis of a long-idle high-value asset, and a content analysis of the rationale behind an ongoing regulatory revision. Batu City has received an unqualified (Wajar Tanpa Pengecualian, WTP) audit opinion for eleven consecutive years, 2015 to 2025, with 2025 revenue realization reaching 99.20% of target and own-source revenue (PAD) reaching 92.37% of target. Despite that record, the Audit Board's 2025 findings still flagged persistent weaknesses specifically in the management of certain local taxes and of investment property, and the city's own Rp1.3 trillion asset base across 874 parcels shows that only 28.0% of trackable parcels are fully certified, while 56.9% have not yet begun the certification process. A Rp6.4 billion official residence in East Jakarta, vacant for approximately ten years and carrying Rp65 million in unpaid property-tax arrears, illustrates the practical consequence of this gap: it failed to attract a single bidder when put up for public auction. In direct response to these patterns, Batu City's government proposed in May 2026 a revision to the decade-old Regional Regulation No. 3/2019 on regional asset management, citing misalignment with national regulation, weak sanctions, and information-system gaps. The study concludes that a clean audit opinion is a necessary but insufficient indicator of regional asset governance quality, and that closing the certification and utilization gap identified here should be treated as a distinct policy priority alongside maintaining the city's audit-opinion record.</p> Akhmad Amirudin Copyright (c) 2026 International Journal of Science and Society https://creativecommons.org/licenses/by-nc-sa/4.0 2026-09-28 2026-09-28 8 4 1 10 10.54783/ijsoc.v8i4.1750 https://www.ijsoc.goacademica.com/index.php/ijsoc/article/view/1754 <p>Annisa Farma Pharmacy still manages drug stock data, sales transactions, and customer information manually through an application that can only be accessed from a single device, making flexible data monitoring difficult and limiting payment options. This research aims to design and build a digital health solution in the form of a mobile application and an admin dashboard named PharmaLink ID using the Agile development method. The system was designed using an Entity Relationship Diagram (ERD), Logical Record Structure (LRS), and Unified Modeling Language (UML), while the implementation used React Native and Expo for the mobile application, react for the admin dashboard, and Express, Prisma, and MySQL on the backend, integrated with the Xendit payment gateway for non-cash payments. The system consists of 44 pages and 22 database tables, equipped with security mechanisms such as prescription verification, a ten-stage transaction state machine, and idempotent financial records. Testing was conducted using the black box method on 22 scenarios and the white box method on three critical modules. The black box testing results show that all scenarios are valid, and the white box testing produced twelve independent paths that were all executed according to the designed logic. Thus, PharmaLink ID can improve the operational efficiency of the pharmacy, enable real-time data monitoring, and provide digital payment options for customers.</p> M. Adi Siswanto Susanna Dwi Yulianti Kusuma Copyright (c) 2026 International Journal of Science and Society https://creativecommons.org/licenses/by-nc-sa/4.0 2026-09-30 2026-09-30 8 4 11 25 10.54783/ijsoc.v8i4.1754