Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
MORFAI This journal will publish research articles or studies that are multidisciplinary in nature, including: education, law, health, agriculture, engineering, energy, technology, and social science. This journal is dedicated to explore and socialize many creative and innovative thought who focus in: Humanities: Art, History, Languages, Literature, Music, Philosophy, Religion, Theater, etc. Social Science: Geography, Sociology, Education, Political Science, Law, Policy, Social Review, Arts, History, Philosophy, Anthropology Management: Commerce, Economics, Finance, Accounting, Corporate Governance, Human Resources Management, Marketing Management, Quality Management Training and Development Engineering: Information Technology, Computer Application, Civil Engineering, Machanical Engineering, Chemical Engineering, Electrical Engineering, Physics Medical Science: Medicine, Health, Nursing, Clinical Research, Pharmacy, Pharmaceutical, Pharmacognosy, Pharmacology, Phytochemistry Biology: Botany, Bioscience, Microbiology, Biotechnology, Clinical Biology, Molecular Biology, Biochemistry, Agriculture, Chemistry, Environment and Ecology, Food Science, Nutrition, Plant Science, Entomology, Zoology, Fisheries Physical Education: Sports, Yoga, Physiotherapy, Physiology, Exercise, Health
Articles
1,727 Documents
<![CDATA[ANALYSIS OF PT X. BUSINESS STRATEGY IN DEVELOPING NEW HOUSING AREA IN BEKASI REGENCY ]]>
<![CDATA[Tanya Marcella]]>;
<![CDATA[Harimukti Wandebori]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i5.4365
<![CDATA[Indonesia’s rapid population growth and urbanization, especially in the Greater Jakarta area, which have significantly increased housing demand. Its makes Bekasi Regency an attractive target for property developers. PT X, as one of Indonesia’s leading developers, launch a new residential project in Cibitung, Bekasi Regency to answer this demand. However, there are some challenges, such as market competition, land acquisition, infrastructure development, and shifting consumer preferences create challenge business strategy. This research focus to analyze PT X business strategy in developing new by both external and internal factors. The study conducted in mixed methods approach, combining qualitative interviews with company stakeholders and quantitative surveys involve respondents from East Jakarta, Bekasi Regency and Bekasi. Analytical frameworks will be used which market analysis (segmentation, targeting, and positioning), external environment analysis (general, industry, and competitor), internal analysis (resources, value chain, marketing mix, and corporate strategy) and SWOT and TOWS matrix. The findings show that new residential in Cibitung’s primary market segment consists of young professionals and middle income families seeking affordable and expandable homes near industrial and business centers. PT X Development’s strengths is in brand reputation, financial capability and operational efficiency, supported by centralized procurement, value engineering, and digital marketing. Despite project’s limited land and smaller scale compared to competitors, New residential in Cibitung, Bekasi Regency by PT X effectively applies an integrated cost leadership and differentiation strategy which focus on affordability, design quality, and lifestyle features, such as green landscapes and exclusive clubhouse. This research contributes to understanding of property developers can formulate competitive and sustainable strategies in dynamic markets. The study concludes recommendations for operational, explore green housing innovations, and expanding financing models for long-term growth and competitiveness in Indonesia’s housing sector.]]>
<![CDATA[SERAT MENYURI: ANALYSIS OF THE SOCIAL FUNCTION FOR THE KASEPUHAN KEJAWEN KALITANJUNG INDIGENOUS COMMUNITY ]]>
<![CDATA[Exwan Andriyan Verrysaputro]]>;
<![CDATA[Idah Hamidah]]>;
<![CDATA[Rosyid Dodiyanto]]>;
<![CDATA[Tri Asiati]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.54443/morfai.v5i3.4366
<![CDATA[This study aims to describe the social function of the Serat Manyuri Javanese manuscript for the Kejawen Kasepuhan Kalitanjung community in Tambaknegara, Rawalo, Banyumas Regency. This research is categorized as qualitative research. Data were collected through library research and interviews. The data were then analyzed using traditional philological methods, including determining the research focus, manuscript inventory, preliminary observation, and manuscript transcription. Based on the conducted research, several conclusions can be drawn. The moral values in the Serat Manyuri Javanese Manuscript remain relevant to the Kejawen Kasepuhan Kalitanjung community, who are the cultural custodians of this tradition. The traditions practiced by the Kejawen Kasepuhan Kalitanjung community that are related to the use of the Serat Manyuri include: 1) Selametan Kematian Telung Dina lan Pitung Dina Traditions ; 2) Selametan Matang Puluh Dina lan Nyatus Tradition; and 3) Selamten Mendhak Pisan, Pindho, lan Nyewu Traditions. The Serat Manyuri is one of the ancient Javanese manuscripts found in Banyumas, containing numerous moral values that continue to be utilized by the community as a medium in the implementation of traditional ceremonies.]]>
<![CDATA[GRANTING RESTITUTION AS A FORM OF LEGAL PROTECTION FOR CHILD VICTIMS OF SEXUAL VIOLENCE (ANALYSIS OF DECISION NO. 298/PID.SUS/2024/PN PLK) ]]>
<![CDATA[Febi Riana Sinta]]>;
<![CDATA[Tahasak Sahay]]>;
<![CDATA[Rizki Setyobowo]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i5.4388
<![CDATA[Cases of sexual violence against children are a serious form of violation of human rights that cause deep suffering for victims both physically, psychologically, and socially. Restitution is an important instrument to restore victims' rights. This article aims to analyze the application of restitution as a form of legal protection for child victims of sexual violence based on Decision Number 298/Pid.Sus/2024/PN Plk. This study uses a normative juridical method with a qualitative approach. Data sources consist of court decisions as primary data and laws and legal literature as secondary data. The results of the study indicate that restitution in the decision has been implemented as a concrete form of legal protection for victims in accordance with the provisions of Article 7A of Law Number 31 of 2014 in conjunction with Law Number 13 of 2006 concerning Protection of Witnesses and Victims and Article 82 paragraph (1) of Law Number 17 of 2016 concerning Child Protection. The provision of restitution reflects a form of restorative justice that is oriented towards victim recovery rather than merely punishing the perpetrator. However, its implementation in the field still faces obstacles such as a lack of legal understanding and limited mechanisms for enforcing restitution decisions. This article emphasizes the importance of strengthening a legal system that is responsive to victims' needs by encouraging the implementation of restitution as a mandatory instrument in every child sexual violence decision.]]>
<![CDATA[DIGITAL TRANSFORMATION IN NOTARY PRACTICE: IMPLEMENTATION OF ELECTRONIC CERTIFICATES FOR AUTHENTIC DEEDS BASED ON THE NOTARY OFFICE LAW ]]>
<![CDATA[Maulita Tri Rosida]]>;
<![CDATA[Rusdianto Sesung]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.54443/morfai.v5i5.4397
<![CDATA[Technological developments have brought a wave of digital transformation that has spread across various sectors of life, including the world of notarial practice in Indonesia. This research is designed to examine how notaries actually implement electronic certificates (SE) in the process of creating authentic deeds. This study specifically focuses on Law Number 2 of 2014 concerning the Office of Notaries (UUJN) and examines its relationship with the Electronic Information and Transactions Law (UU ITE). The use of electronic certificates and electronic signatures (TTE) essentially offers great promise: efficiency, speed, and increased security for legal documents, a step forward that aligns with the ideals of a "Cyber Notary." However, our investigation revealed gaps or normative discrepancies. On the one hand, the UUJN still firmly requires the physical presence of the parties and the written form of the deed on paper. On the other hand, the ITE Law has been much more progressive in recognizing the validity of electronic documents. This regulatory gap is very pronounced. The absence of explicit regulations governing electronic authentic deeds created by notaries has created legal uncertainty surrounding their evidentiary validity. Therefore, this study emphasizes the crucial need for regulatory harmonization. Furthermore, the development of an integrated digital infrastructure is crucial to ensure complete legal certainty and protection for both the public and notaries in the digital era.]]>
<![CDATA[TOYOTA MOTOR CORPORATION'S BUSINESS ETHICS AND GLOBAL STRATEGY ]]>
<![CDATA[Jhon Hendri]]>;
<![CDATA[Selamet Riyadi]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.54443/morfai.v5i4.4407
<![CDATA[The application of business ethics and moral integrity in Toyota's management system through the Kaizen philosophy as the basis for establishing a sustainable global strategy. The research approach uses a descriptive-analytical qualitative method with secondary data sources in the form of official Toyota Global reports, academic literature, and modern management theories. The analysis was conducted using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that business ethics is placed as the main foundation of Toyota's management system, where the values of Continuous Improvement and Respect for People serve as moral guidelines in decision-making, governance, and relationships between stakeholders. The integration of ethics with global strategy strengthens corporate legitimacy and public trust, while increasing corporate sustainability through a balance of economic, social, and environmental aspects. These findings confirm that the Kaizen philosophy is not only a management system, but a model of sustainable corporate ethics that can be adapted by other global companies as a guide to realizing corporate sustainability based on moral values and social responsibility.]]>
<![CDATA[IMPLEMENTATION OF THE GENERAL COST STANDARD POLICY IN THE IMPLEMENTATION OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET OF NORTH MOROWALI REGENCY ]]>
<![CDATA[Yongki Leonard Pilongo]]>;
<![CDATA[Irfan Mufti]]>;
<![CDATA[Dandan Haryono]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i5.4408
<![CDATA[This study aims to analyze the implementation of the General Cost Standard (SBU) policy in the implementation of the Regional Revenue and Expenditure Budget (APBD) of North Morowali Regency using the George C. Edward III policy implementation model which includes communication, resources, disposition, and bureaucratic structure variables. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, and documentation studies. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña. The results of the study indicate that the implementation of the SBU has not been fully effective. In terms of communication, policy information has not been conveyed evenly, resulting in differences in understanding between regional government agencies (OPDs). In terms of resources, limited staff competency and suboptimal integration of financial information systems have led to errors in budget preparation. In terms of disposition, implementers have resisted, maintaining outdated budget patterns and questioning the adequacy of several cost standards. In terms of bureaucratic structure, fragmentation of authority and weak coordination between units have led to a lack of synchronization in policy implementation. This study concludes that successful implementation of the SBU requires strengthened communication, increased staff capacity, consistent commitment from implementers, and improvements to the bureaucratic structure. These findings provide an empirical contribution to the study of policy implementation within local governments.]]>
<![CDATA[COMMUNITY POLICING STRATEGY POLICY EVALUATION IN THE DIRECTORATE OF COMMUNITY DEVELOPMENT CENTRAL SULAWESI REGIONAL POLICE ]]>
<![CDATA[Ariadisalam]]>;
<![CDATA[Moh. Irfan Mufti]]>;
<![CDATA[Munari]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i5.4409
<![CDATA[Ariadisalam, Stambuk Number. B 102 24 059, with the research title Evaluation of Community Policing Strategy Policy at the Directorate of Community Development of the Central Sulawesi Regional Police, guided by Moh. Irfan Mufti and Munari. This study aims to evaluate the implementation of the Community Policing Strategy Policy at the Directorate of Community Development of the Central Sulawesi Regional Police in preventing and maintaining security and order through the partnership of the Indonesian National Police and the community. This study uses a qualitative descriptive research method. The theory used in this study is the evaluation theory of the CIPP (Contex, Input, Process, Product) model proposed by D. Stufflebeam (in Ibrahim). The informants in this study amounted to 7 (seven) people. The data obtained in this study are from observations, interviews, and documentation. The data analysis methods are Data Collection, Data Condensation, Data Presentation, and Conclusion/Verification. The results of this study show that the implementation of the Community Policing Strategy Policy at the Directorate of Community Development of the Central Sulawesi Regional Police has not run optimally as seen in all evaluation dimensions. In terms of contextual dimensions, it is still found that the public's understanding of policy intentions and objectives is not evenly distributed, so that community participation has not been fully realized. In the input dimension, obstacles also arise due to limited budget support, the number of personnel, and facilities and infrastructure that function as supporting media for the implementation of tasks. Meanwhile, from the process aspect, the implementation of various activities aimed at supporting the creation of policy goals has not been able to reach all levels of society and there are still people who are reluctant to communicate and interact with the National Police because there is still a stigma attached that the National Police is an organization that is synonymous with arrogant repressive efforts. As a result, in the product dimension, the ultimate goal of the Community Policing Strategy Policy, namely the establishment of an effective partnership between the National Police and the community in realizing security and order, has not been realized optimally. In terms of sustainability, the results of the study show that this policy needs to be continued but accompanied by a readjustment to the dynamics of the current situation.]]>
<![CDATA[OPTIMIZING THE ROLE OF INTERNAL AUDIT AND ACCOUNTING LITERACY TO PROMOTE FINANCIAL ACCOUNTABILITY OF WOMEN'S MSMES: A CASE STUDY IN ACEH PROVINCE ]]>
<![CDATA[Arliansyah]]>;
<![CDATA[Wahyuddin]]>;
<![CDATA[Falahuddin]]>;
<![CDATA[Hanif]]>;
<![CDATA[Fuadi]]>;
<![CDATA[Muhammad Multazam]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i4.4410
<![CDATA[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.]]>
<![CDATA[A COMPARATIVE STUDY OF DIGITAL CRYPTOCURRENCY INVESTMENTS BASED ON CURRENCY LAWS AND GLOBAL ECONOMIC REGULATIONS: A CASE STUDY OF THE BIG FOUR ASEAN COUNTRIES ]]>
<![CDATA[Rico Nur Ilham]]>;
<![CDATA[Irada Sinta]]>;
<![CDATA[Fuadi]]>;
<![CDATA[Arliansyah]]>;
<![CDATA[Muhammad Multazam]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i4.4411
<![CDATA[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.]]>
<![CDATA[THE MEANING OF PROFIT FROM THE PERSPECTIVE OF FRESH FISH TRADERS IN THE TRADITIONAL INPRES MARKET ]]>
<![CDATA[Siti Atikah Rahayu]]>;
<![CDATA[Fadhilla Septiani]]>;
<![CDATA[Ade Ainun Ariyanti]]>;
<![CDATA[Ernawaty Usman]]>;
<![CDATA[Jamaluddin]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i5.4414
<![CDATA[Background In the context of traditional traders, profit is understood not only as the difference between revenue and costs, but also has social, psychological, and spiritual significance inherent in their daily lives. Fresh fish traders in traditional markets view profit not simply as a measure of financial gain, but as a symbol of gratitude, a form of self-defense, and a foundation for family well-being. This phenomenon demonstrates that the concept of profit in the informal sector differs from the conventional, numbers-oriented accounting perspective. Objective This study aims to reveal the meaning of profit from the perspective of fresh fish traders at the Inpres Traditional Market through a phenomenological approach, as well as to explain how profit is understood in the economic and social life of traders. Research methods This research employed qualitative methods with a transcendental phenomenological approach. Data were obtained through in-depth interviews and observations of trading activities. Analysis was conducted by reducing traders' subjective experiences to key themes that fully illustrate the meaning of profit. Research result The research results show that profit is interpreted in five main forms: self-love (a form of self-respect), self-defense (defense against life's pressures), emergency savings (a strategy for dealing with unexpected situations), a foundation for family needs (a source of household economic needs), and spiritual steadfastness (a sense of gratitude for the sustenance received). The meaning of profit is not only economic but also emotional and spiritual. Originality/Novelty of Research This research provides a new perspective: profit for fresh fish traders is not simply an indicator of economic performance but also a reflection of the social, cultural, and spiritual values that shape the identity of traders in traditional markets. These findings enrich contextual accounting studies that focus on human values.]]>
