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All Journal International Journal of Engineering, Science and Information Technology International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Unram Journal of Community Service (UJCS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Muhammad Multazam
Universitas Bumi Persada
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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UNDERSTANDING OF CONSUMER DEMAND AND THE ABILITY TO COMPETE IN THE CARIBBEAN (LATIN AMERICA). Rauzi Ramazalena; Frengki Putra Ramansyah; Muhammad Multazam; Rico Nur Ilham; Irada Sinta
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2461

Abstract

The Latin American region is a region that has Abundant natural resources Owned natural resources can strengthen the potential Economy, especially in terms of increasing cooperation with Indonesia which can be pursued through incentive and well-planned economic diplomacy.
EFFORTS TO INCREASE FAMILY INCOME INDEPENDENTLY THROUGH HOME AGRICULTURAL ECONOMY: CONTRIBUTION OF PINE TAPPING (PINUS MERKUSII) Irada Sinta; Fadli; Rico Nur Ilham; Muhammad Multazam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3336

Abstract

Pine resin (Pinus merkusii) is one of the non-timber forest products (NTFPs) that plays an important role in increasing the income of rural communities. This study aims to analyze the level of income and contribution of pine resin tapping to family income in Cane Toa Village, Rikit Gaib District, Gayo Lues Regency. The method used was a census of 55 pine resin tapper respondents. Data were analyzed quantitatively using the contribution formula and household income analysis. The results showed that the average income from pine resin tapping was IDR 3,319,818.4 per production, while income from other sectors reached IDR 4,156,370.85. The total average income of tapper families was IDR 7,476,189.31 per production. The contribution of pine resin tapping to total family income was recorded at 44.4%, included in the "good" category according to the classification of Kepmendagri No. 690,900,327 in 1996. These results confirm that pine resin tapping plays a significant role in supporting the household economy in the region, although technical assistance is still needed so that tapping practices are more sustainable and efficient.
OPTIMIZING THE ROLE OF INTERNAL AUDIT AND ACCOUNTING LITERACY TO PROMOTE FINANCIAL ACCOUNTABILITY OF WOMEN'S MSMES: A CASE STUDY IN ACEH PROVINCE Arliansyah; Wahyuddin; Falahuddin; Hanif; Fuadi; Muhammad Multazam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4410

Abstract

This study aims to analyze the strategic role of internal audit and accounting literacy in improving financial accountability among women-owned Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. Financial accountability is viewed as the ability of MSMEs to present transparent, accurate, and reliable financial information to stakeholders such as investors, financial institutions, and partners. The study employs a mixed-methods approach, combining quantitative analysis with qualitative interviews and observations. The sample consists of 75 women entrepreneurs selected through purposive sampling. Data were collected using structured questionnaires, in-depth interviews with key institutions (Cooperatives and MSME Office, BPKP, OJK, and local NGOs), and field observations. Quantitative results indicate that both internal audit and accounting literacy have significant positive effects on financial accountability. The regression analysis shows that accounting literacy (β = 0.736, Sig. = 0.001) contributes more strongly to financial accountability than internal audit (β = 0.085, Sig. = 0.005). Simultaneous testing (F = 11.630 > F-table = 2.712) confirms that these two factors jointly affect financial accountability. The coefficient of determination (R² = 0.297) implies that 29.7% of the variance in financial accountability is explained by both variables. Qualitative findings reinforce that regular bookkeeping, simple internal control practices, and contextual financial education significantly enhance transparency and accountability. The study concludes that the synergy between internal audit and accounting literacy forms a crucial foundation for transparent and accountable financial governance in women's MSMEs. Policy implications suggest that local governments, financial regulators, and NGOs should collaborate to develop gender-sensitive financial literacy programs and simplified internal audit models that are adaptable to small-scale enterprises.
A COMPARATIVE STUDY OF DIGITAL CRYPTOCURRENCY INVESTMENTS BASED ON CURRENCY LAWS AND GLOBAL ECONOMIC REGULATIONS: A CASE STUDY OF THE BIG FOUR ASEAN COUNTRIES Rico Nur Ilham; Irada Sinta; Fuadi; Arliansyah; Muhammad Multazam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4411

Abstract

The rapid advancement of financial technology has introduced cryptocurrency as a revolutionary innovation in the global digital economy. Despite its growing popularity as an investment instrument, the legal and economic frameworks governing cryptocurrency remain fragmented, particularly within the ASEAN region. This research aims to analyze the influence of currency law clarity and global economic regulation on cryptocurrency investment, with investor trust serving as a mediating variable, in the context of the Big Four ASEAN countriesIndonesia, Malaysia, Singapore, and Thailand. This study employs a normative juridical and descriptive quantitative approach. Data were collected through documentation, expert interviews, and focus group discussions (FGD) involving financial institutions such as OJK, Bank Indonesia, BEI, Phintraco Sekuritas, and the Directorate General of Taxes. Quantitative testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 to assess the relationships among variables. The findings indicate that both currency law clarity and global economic regulation have a significant and positive effect on cryptocurrency investment, while investor trust plays only a limited mediating role. The strongest relationship is observed in Singapore, where the Payment Services Act (2019) provides comprehensive regulatory certainty and attracts institutional investors. In contrast, Indonesia’s fragmented regulatory stance recognizing crypto as a tradable commodity but not a legal tender creates uncertainty that weakens investor confidence. The study proposes the formulation of a “Triangle Policy Framework” integrating legal, economic, and fiscal regulation, and introduces the LCTR (Legal Cryptocurrency and Tax Revenue) model to optimize digital asset governance and fiscal transparency. This integrated model is expected to strengthen investor protection, enhance legal certainty, and support sustainable digital economic growth in the ASEAN region.
THE EFFECT OF CURRENT RATIO, DEBT TO ASSET RATIO AND TOTAL ASSET TURNOVER ON THE FINANCIAL PERFORMANCE OF BLUD AT CUT MEUTIA GENERAL HOSPITAL, NORTH ACEH DISTRICT Rahmiatul Aula; Venna Maulida Mustika; Muhammad Multazam
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 3 No. 1 (2023): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18754517

Abstract

This study aims to see how much influence the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover have on financial performance at Cut Meutia General Hospital, North Aceh Regency for the period 2016–2023. The data collection technique was carried out through documentation of the company's financial reports from 2016 to 2023, then further processed to calculate the financial ratios used as research samples. The statistical results also show that the Current Ratio (X1) has a t-value of 6.401 and a significance value of 0.003 <0.05, so it partially has a significant positive effect on financial performance. While the Debt to Asset Ratio (X2) has an F-value of -5.924 and a significance value of 0.004 <0.05, meaning that the Debt to Asset Ratio has a significant negative effect on financial performance. Total Asset Turnover (X3) has an F count value of 1.698 and a sig value of 0.54 > 0.05, meaning that Total Asset Turnover does not have a significant influence on financial performance. Simultaneously, Current Ratio (X1), Debt to Asset Ratio (X2), and Total Asset Turnover (X3) have an F count value of 15.310 with a significance value of 0.007 < 0.05, meaning they have a simultaneous influence on financial performance. This research is a quantitative research with an associative approach. Associative research aims to determine the relationship and influence between independent variables, namely Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO), on the dependent variable, namely Financial Performance which is proxied by Return On Asset (ROA). Based on the financial report data of Cut Meutia General Hospital, North Aceh Regency for the period 2016–2023, the values of Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Asset (ROA) fluctuate annually. These changes indicate the dynamics in the condition of liquidity, solvency, activity, and profitability of the hospital during the study period. Current Ratio has a positive and significant effect on the financial performance of Cut Meutia General Hospital, North Aceh Regency, while Debt to Asset Ratio has a negative and significant effect on financial performance. Meanwhile, Total Asset Turnover does not have a significant effect partially. However, simultaneously, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover have a significant effect on financial performance for the period 2016–2023.
TRAINING ON BUSINESS LICENSING THROUGH THE OSS APPLICATION AND MSME GOVERNANCE IN JAMBO MESJID VILLAGE, BLANG MANGAT DISTRICT LHOKSEUMAWE CITY Yusnidar; Muhammad Multazam; Ayu Anora; Raudhatinur; Teuku Afriliansyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18959033

Abstract

This study aims to enhance the understanding and capacity of Micro, Small, and Medium Enterprises (MSMEs) in Jambo Mesjid Village, Blang Mangat District, Lhokseumawe City, regarding business legality and governance through training on the Online Single Submission (OSS) application. Many MSMEs in the region still lack legal recognition due to limited knowledge, complex licensing procedures, and insufficient socialization from the government. The training was carried out through three main stages: initial socialization of the importance of legality and risk-based licensing regulations, introduction and practice of using the OSS application, and workshops on MSME governance including administration, production, digital marketing, and good governance principles. The results showed a significant improvement in participants’ knowledge, as indicated by an increase in OSS-related understanding from 25–30% in the pre-test to 80–85% in the post-test. Most participants successfully registered their businesses and obtained a Business Identification Number (NIB) during the training, marking their first step toward formal legality. Furthermore, participants gained skills in simple financial management, quality control, and digital marketing practices. The training also raised awareness of good governance as a foundation for sustainable MSME growth. These findings highlight the importance of legality and governance in increasing MSME competitiveness, expanding access to financing, and strengthening legal protection.
THE EFFECT OF HEALTH AND OHS PROGRAMS ON EMPLOYEE LOYALTY AT PT. PHE NSO Anora, Ayu; Multazam, Muhammad
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 4 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i4.4575

Abstract

This study aims to analyze the effect of occupational health and safety programs on employee loyalty at PT. PHE NSO. The background of this study is based on the importance of creating a safe and healthy work environment to build employee engagement and long-term loyalty to the company. This study uses a quantitative approach with multiple linear regression methods. The number of respondents was 71 people from the company's operational division. The results of the analysis show that partially, the occupational health program has a positive and significant effect on employee loyalty with a t-value = 4.717 and a significance of 0.000 (<0.05). Conversely, the occupational safety program does not have a significant effect on employee loyalty, with a t-value = -1.091 and a significance of 0.279 (>0.05). Simultaneously, both independent variables have a significant effect on employee loyalty, evidenced by the F-value = 7.932 and a significance of 0.000 (<0.05). However, the coefficient of determination (R Square) was only 0.047, meaning that the two variables were only able to explain 4.7% of the variation in employee loyalty, while the rest was influenced by other factors outside the model. Thus, companies are advised to strengthen the implementation of occupational health programs and evaluate the effectiveness of occupational safety programs to have a greater impact on increasing employee loyalty.
Co-Authors AA Sudharmawan, AA Agustina, Irda Ainol Mardhiah Almunadiya Amru Usman Andi Nurlinda Arliansyah Arliansyah Arliansyah, Arliansyah Aulia, Muhammad Kahfi Ayu Anora Azhari EM Yusuf Iis Fadli Falahuddin Falahuddin, Falahuddin Fauzi Pakpahan Frengki Putra Ramansyah Frengki Putra Ramansyah Fuadi Fuadi Fuadi Hamdiah Hamdiah Hamdiah Hanif Ikram Irada Sinta Ismed Wijaya Ismuhadi Jumadiah Jumini Jumini Kayacilar, Cengiz Lala Merlita Lasta Irawan, Ari Lia Rista Likdanawati Maisyuri Marbawi, Marbawi Mohd. Heikal Muammar Khaddafi Muktarullah, Millatina Mursidah Muttaqien Muttaqien Muttaqien Muttaqien, Muttaqien Nadia Rizky Ramadhani Ningsih, Eka Utami Nura Usrina Rahmiatul Aula Ramansyah, Frengki Putra Raudhatinur Rauzi Ramazalena Reza Juanda Rico Nur Ilham Rusydi Abubakar Saifanur, Andri Sari Yulis Terfiadi Sutan Febriansyah Sutriani Sutriani Sutriani Syahputri, Lidia T. Edyansyah, T. Edyansyah Tarmizi Abbas Tasyaul Azkia Teuku Afriliansyah Teuku Muhammad Iqbal Utaminingsih, Eka Venna Maulida Mustika Wahyuddin Yusnidar Zulfa Salma Fatin Zuraida