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
2,142 Documents
<![CDATA[THE EFFECT OF FRAUD PENTAGON ON FINANCIAL STATEMENT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021–2024 ]]>
<![CDATA[Enzlika Mirandha]]>;
<![CDATA[Erlina]]>;
<![CDATA[Ibnu Austrindanney Sina Azhar]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.22005457
<![CDATA[This study aims to analyze the effect of the fraud pentagon, proxied by financial targets, financial stability, ineffective monitoring, auditor changes, changes in directors, and the frequency of CEO photos, on financial statement fraud, and to examine the moderating role of firm size. The population consists of manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using purposive sampling, a sample of 130 companies was obtained, totaling 520 observations. Financial statement fraud was measured using the Fraud Score Model (F-Score). Data analysis was conducted using panel data regression with the Common Effect Model (CEM) approach via EViews 12. The results show that financial targets have a positive and significant effect on financial statement fraud. Conversely, financial stability, ineffective monitoring, auditor changes, changes in directors, and the frequency of CEO photos have no significant effect. Simultaneously, all independent variables significantly influence financial statement fraud. Furthermore, firm size does not moderate any of these relationships. These findings indicate that the pressure to achieve financial targets is the main driver of financial statement fraud in manufacturing companies]]>
<![CDATA[THE EFFECT OF CAPITAL STRUCTURE AND SALES GROWTH ON PROFITABILITY IN REAL ESTATE COMPANIES LISTED ON THE IDX FOR THE 2021-2024 PERIOD ]]>
<![CDATA[Siti Nurhaliza]]>;
<![CDATA[Munawarah]]>;
<![CDATA[Juliana Kadang]]>;
<![CDATA[Nini Andriani]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.22005821
<![CDATA[This study aims to analyze the effect of capital structure and sales growth on profitability in real estate companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with an explanatory method and a sample of 62 companies selected through purposive sampling, resulting in 248 data observations. Data were analyzed using SPSS version 29. The results showed that capital structure had a negative and significant effect on profitability, while sales growth did not significantly affect profitability. Simultaneously, capital structure and sales growth significantly affected profitability. The research findings indicate that the profitability of real estate companies is more influenced by the company's ability to manage its funding structure than by sales growth. This indicates that increased sales will not necessarily increase profitability if it is not balanced by effective cost management and funding sources.]]>
<![CDATA[THE EFFECT OF WORKFORCE RECRUITMENT AND PLACEMENT ON EMPLOYEE JOB SATISFACTION AT PT CIPTA AGRO NUSANTARA 3 ]]>
<![CDATA[Febyola Fraselya]]>;
<![CDATA[Andi Indriani Ibrahim]]>;
<![CDATA[Niluh Putu Evvy Rossanty]]>;
<![CDATA[Moh. Ali Murad]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.22040273
<![CDATA[Study This aim For analyze influence recruitment and placement power Work to satisfaction Work employees of PT Cipta Agro Nusantara 3. Research This use approach quantitative with method survey . Population study totaling 49 employees and all population made into sample use technique sample saturated . Data collected through distribution questionnaire and analyzed use multiple linear regression with SPSS version 25 assistance . Research results show that recruitment No influential significant to satisfaction work , while placement power Work influential positive and significant to satisfaction work . In a way simultaneous recruitment and placement power Work influential positive and significant to satisfaction work . Variable recruitment and placement power Work capable explain amounting to 26.9% variation satisfaction work , while the rest influenced by other factors outside the research model . The findings study show that accuracy placement power Work be one of factor important in increase satisfaction Work employees of PT Cipta Agro Nusantara 3.]]>
<![CDATA[THE EFFECTIVENESS OF DIGITAL-BASED E-TAX COURT SERVICES AT THE INDONESIAN TAX COURT: A DIGITAL GOVERNANCE ANALYSIS ]]>
<![CDATA[Neni Triana]]>;
<![CDATA[Florentina Ratih Wulandari]]>;
<![CDATA[Muhamad Nur Afandi]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.22024886
<![CDATA[Digitalization of public services has encouraged government institutions to develop electronic-based services to improve efficiency, accessibility, and transparency. However, the availability of digital platforms does not always indicate that services have achieved optimal performance. This study aims to analyze the effectiveness of e-Tax Court services at the Indonesian Tax Court using a digital governance perspective. This research employs a qualitative descriptive approach. Data were collected through semi-structured interviews with four users of e-Tax Court, consisting of Appellants/Claimants and Respondents, supported by document analysis. Data analysis was conducted using the Miles, Huberman, and Saldana qualitative analysis model. The evaluation uses five dimensions developed by Holzer and Manoharan: security/privacy, usability, content, services, and citizen and social engagement. The findings indicate that e-Tax Court has improved tax dispute administration by simplifying procedures and reducing physical processes. Nevertheless, several challenges remain, particularly regarding users’ concerns about data protection, system responsiveness, accessibility, and limited feedback mechanisms. The study concludes that e-Tax Court has supported digital judicial transformation, but continuous improvement is required to create a more secure, inclusive, and user-oriented digital service.]]>
<![CDATA[THE EFFECT OF DIRECT CASH ASSISTANCE IMPLEMENTATION AND VILLAGE FUND POLICY ON COMMUNITY WELFARE IN GAMPONG LAMBHUK, ULEE KARENG ]]>
<![CDATA[Ricky Ariansyah]]>;
<![CDATA[Husnul Muna]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.22008256
<![CDATA[This study analyzes the effect of Direct Cash Assistance (BLT) implementation and Village Fund policy on community welfare in Gampong Lambhuk, Ulee Kareng District. It employed an explanatory quantitative approach with a cross-sectional survey design. The population consisted of 149 BLT recipients, and a sample of 109 respondents was determined using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics, data-quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that BLT implementation has a positive and significant effect on community welfare (B = 0.522; t = 5.615; p < 0.001). Village Fund policy has no significant partial effect (B = 0.019; t = 0.189; p = 0.850). Simultaneously, both variables have a significant effect (F = 26.884; p < 0.001) and explain 33.7% of the variance in welfare. The findings emphasize the importance of accurately targeting BLT recipients and strengthening governance, transparency, and community participation in the use of Village Funds.]]>
<![CDATA[NUMERICAL INVESTIGATION OF DEPTH RATIO EFFECTS ON THERMOHYDRAULIC PERFORMANCE OF A HEAT EXCHANGER WITH V-CUT TWISTED TAPE ]]>
<![CDATA[Farrel Rizqiadinata]]>;
<![CDATA[Damora Rhakasywi]]>;
<![CDATA[Nicky Yongkimandalan]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.21613820
<![CDATA[Using Computational Fluid Dynamics (CFD), this research evaluates the thermo-hydraulic effects of altering the depth ratio of V-cut twisted tape (VTT) inserts within tubular heat exchangers. Three specific configurations (De/w = 0.25, 0.35, and 0.45) were simulated and compared to baseline cases of plain tubes and traditional twisted tapes. System characteristics were analyzed using flow behavior, Nusselt number, friction factor, and the Performance Evaluation Criterion (PEC). To ensure reliability, the numerical framework was verified using established empirical correlations and experimental data, yielding deviations below 5%. The simulated outcomes indicate that swirl generation, enhanced radial mixing, and thermal boundary-layer disruption drive the heat transfer improvements of the twisted tapes, with the V-cut geometries accelerating vortex generation and fluid recirculation. Although VTT systems successfully optimize thermal dissipation, they incur elevated hydraulic penalties. This trade-off between pressure drop and thermal efficiency is clearly reflected in the PEC trends, where flow visualizations confirm that larger depth ratios significantly augment fluid mixing and thermal restructuring.]]>
<![CDATA[THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE IN THE RELATIONSHIP BETWEEN DIGITAL COMPETENCE, DIGITAL LEADERSHIP AND VOCATIONAL TRAINING INSTITUTION PERFORMANCE ]]>
<![CDATA[Yunita]]>;
<![CDATA[Derriawan]]>;
<![CDATA[Lola Fitria Sari]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.22038140
<![CDATA[This study examines the effects of digital competence and digital leadership on the performance of vocational training institutions and evaluates the mediating role of competitive advantage. Drawing on the Resource-Based View and Dynamic Capabilities perspectives, the study employed a quantitative survey design involving 180 associate trainers and managerial personnel affiliated with vocational training institutions in East Java, Indonesia. Respondents were selected through purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The results show that digital competence and digital leadership positively and significantly influence competitive advantage and institutional performance. Competitive advantage also has a strong positive effect on institutional performance and significantly mediates the effects of both digital competence and digital leadership. These findings indicate that digital resources generate superior institutional outcomes when they are strategically converted into differentiated services, efficient operational processes, and innovative business models. The study extends capability-based explanations of digital transformation in vocational education and suggests that institutional leaders should simultaneously strengthen staff digital competence, digital leadership, and the strategic use of technology to build sustainable competitive advantage and improve performance.]]>
<![CDATA[POLITICAL ACTIVISTS OF STUDENTS OF THE FACULTY OF USHULUDDIN AND ISLAMIC STUDIES, STATE ISLAMIC UNIVERSITY OF NORTH SUMATRA IN A CASE STUDY DEMONSTRATION: AT THE MEDAN CITY DPRD BUILDING ]]>
<![CDATA[Juni Yanti Siagian]]>;
<![CDATA[Abu Sahrin]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.21524020
<![CDATA[This study aims to explain why students of the world Faculty of Ushuluddin and Islamic Studies, North Sumatra State Islamic University, regard demonstrations as their primary form of political activism, analyze the decision-making process preceding collective action, and describe the practical manifestations of political activism during demonstrations at the Medan City Regional House of Representatives (DPRD). A qualitative approach employing a case study design was adopted to gain an in-depth understanding of student political activism. Data were collected through in-depth interviews, field observations, and document analysis. The findings reveal that demonstrations are perceived as the most effective political channel for expressing public aspirations, scrutinizing government policies, and exercising social oversight. Interview evidence indicates that participation in demonstrations is preceded by systematic issue assessment, organizational discussion, collective deliberation, and internal consolidation rather than emotional impulses or spontaneous reactions. Furthermore, student political activism extends beyond street demonstrations to include academic policy analysis, evidence-based advocacy, political education, organizational networking, and the formulation of public-oriented demands. These findings suggest that demonstrations represent a substantial expression of participatory democracy and reinforce students' roles as agents of change, social controllers, and moral forces in promoting accountable governance, responsive public policies, and a more democratic civic culture.]]>
<![CDATA[THE INFLUENCE OF FLASHCARD MEDIA THROUGH THE TRACKING GAME ON THE LITERACY AND SOCIAL INTERACTION ABILITIES OF EARLY CHILDREN AGED 4-5 YEARS ]]>
<![CDATA[Saida Ahmad]]>;
<![CDATA[Nurbiana Dhienie]]>;
<![CDATA[R Sri Martini Meilanie]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.21524311
<![CDATA[This study aims to determine the effect of using flashcards through a search-and-find game on the literacy and social interaction skills of 4–5-year-old children. This research is motivated by the low level of early literacy skills in children, particularly in recognizing letters, sounds, and simple vocabulary, as well as the suboptimal social interaction of children in learning activities. Furthermore, the learning process tends to be teacher-centered and underutilizes engaging and contextual educational media and games. This study used a quantitative approach with an experimental method. The research design used was an experiment with two independent variables, namely flashcard media and a tracking game, and two dependent variables, namely children's literacy skills and social interactions. The subjects of the study were children aged 4–5 years at Pembina 1 State Kindergarten, North Cikarang District. Data collection techniques were carried out through observation using instruments compiled based on early childhood development indicators. The data were analyzed using statistical analysis techniques to test the influence of each variable and the interaction between variables. The results of the study showed that: (1) there was an influence of the use of flashcard media on the literacy skills of early childhood children, (2) there was an influence of the use of flashcard media on children's social interactions, (3) there was an influence of the trace-finding game on children's literacy skills, (4) there was an influence of the trace-finding game on children's social interactions, and (5) there was an influence between the use of flashcard media and the trace-finding game in improving the literacy skills and social interactions of early childhood children. Thus, the use of flashcards combined with a tracking game has proven effective in improving literacy and social interaction skills in early childhood. This research is expected to serve as a reference for teachers in developing more innovative, interactive, and child-centered learning.]]>
<![CDATA[HOW GOVERNMENT REGULATION NO. 6 OF 2021 ARTICLES 7 AND 38 INFLUENCES THE IMPLEMENTATION OF BUSINESS LICENSING IN INDONESIAN REGIONS ]]>
<![CDATA[Nana Sugiarti]]>;
<![CDATA[Harun Harun]]>;
<![CDATA[Nunik Nurhayati]]>;
<![CDATA[Arief Budiono]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.5281/zenodo.21615367
<![CDATA[This study examines the legal implications of Articles 7 and 38 of Government Regulation No. 6 of 2021 on the Implementation of Business Licensing in the Regions and their influence on regional business licensing administration in Indonesia. The research aims to analyze how these provisions reshape the institutional framework for implementing risk-based business licensing through the establishment of Independent One-Stop Integrated Service Agencies at the provincial and regency/city levels. The authors utilized a socio-legal approach combining doctrinal and empirical legal research methods through statutory analysis, literature review, field observations, and interviews with relevant government officials, using Karanganyar Regency as a case study. The findings demonstrate that the Regulation requires regional governments to reorganize their licensing institutions by separating Independent One-Stop Integrated Service Agencies from other governmental affairs, standardizing organizational structures, and integrating licensing services with the Online Single Submission (OSS) system. These reforms are intended to enhance legal certainty, administrative efficiency, transparency, and investment facilitation while ensuring consistency with the hierarchy of Indonesian legislation. The study concludes that Government Regulation No. 6 of 2021 has significantly strengthened regional business licensing governance by providing a clear legal framework for institutional restructuring and improving the effectiveness of investment services across regional governments.]]>
