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
2,032 Documents
<![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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<![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 ]]>
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<![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 ]]>
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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 ]]>
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<![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 ]]>
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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.]]>
<![CDATA[BUDGET REFOCUSING POLICY OF THE MINISTRY OF SOCIAL AFFAIRS SOCIAL PROTECTION PROGRAMS IN THE COVID-19 PANDEMIC ERA ]]>
<![CDATA[Eprina Trihariani]]>;
<![CDATA[Bintoro Wardiyanto]]>;
<![CDATA[Eko Supeno]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.5281/zenodo.21613876
<![CDATA[The COVID-19 pandemic has compelled governments worldwide to implement emergency budget refocusing policies, yet the capacity to execute such policies effectively remains underexplored. This study analyzes the analytical, operational/managerial, and political capacities in Indonesia's budget refocusing policy for social protection programs during the COVID-19 pandemic. Using a qualitative descriptive approach, data were collected through in-depth interviews with 11 informants from the Ministry of Social Affairs, the Ministry of Finance, facilitators, and beneficiary households, complemented by document analysis and observation. The findings reveal that while analytical capacity enabled evidence-based targeting through socio-economic registration data, weak inter-agency coordination and unintegrated information systems hindered equitable distribution. Operational capacity was demonstrated through systematic budget review processes and resource mobilization, yet was constrained by outdated beneficiary data, regulatory inconsistencies, and lengthy disbursement procedures. Political capacity, supported by stakeholder engagement and policy legitimacy, proved essential for building public trust, though implementation faced challenges including legal framework delays and data inaccuracies. The study concludes that the effectiveness of crisis-response budgeting depends on the synergy among all three capacities, with gaps in any dimension undermining overall policy performance. These findings offer critical lessons for strengthening institutional capacity in future emergency responses.]]>
<![CDATA[CRIMINAL LIABILITY FOR PERPETRATORS OF AGGRAVATED THEFT: AN ANALYSIS OF DECISION NUMBER 157/PID.B/2025/PN BTA ]]>
<![CDATA[I Ketut Seregig]]>;
<![CDATA[Rachmat Fadhil Pradhana]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
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<![CDATA[Aggravated theft remains a persistent conventional crime that harms individuals and disrupts public order. This study examines the factors contributing to aggravated theft and evaluates the criminal liability of the perpetrator in Decision Number 157/Pid.B/2025/PN Bta. The research applies normative and empirical legal approaches. Primary data were obtained through interviews with an investigator of the East OKU Police, a public prosecutor at the East OKU District Prosecutor's Office, and a judge of the Baturaja District Court, while secondary data were collected from legislation, judicial decisions, legal scholarship, and relevant journal articles. The data were processed through editing, classification, and systematization and were then analyzed qualitatively. The findings show that the offense was influenced by the social environment, social interaction and communication, the learning of criminal techniques, economic motives accompanied by rationalization, and the dominance of definitions favorable to lawbreaking. These factors are consistent with Sutherland's differential association theory. The defendant was criminally liable because the elements of the offense, fault, capacity for responsibility, and absence of excuses were established. The court imposed two years' imprisonment.]]>
<![CDATA[THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL SUSTAINABILITY IN BALI LPDS ]]>
<![CDATA[Ni Made Wanda Diajeng Sujana1]]>;
<![CDATA[I Putu Mega Juli Semara Putra]]>;
<![CDATA[I Nyoman Kusuma Adnyana Mahaputra]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue ]]>
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<![CDATA[Financial sustainability is crucial for ensuring the long-term viability of Village Credit Institutions (LPDs) in Bali. Although intellectual capital is recognized as a strategic organizational resource, empirical findings regarding its influence on financial sustainability remain inconclusive. Furthermore, studies examining the mediating role of good corporate governance in the relationship between intellectual capital and financial sustainability, particularly in community-based financial institutions, remain limited. This study aims to analyze the role of good corporate governance in mediating the influence of intellectual capital dimensions (human capital, social capital, and relational capital) on financial sustainability in LPDs in Bali Province. This study employed a quantitative approach using primary data collected through questionnaires distributed to LPD managers and employees. A total of 188 valid responses were analyzed using PLS-SEM with SmartPLS software. The results reveal that social capital and relational capital enhance good corporate governance, which subsequently improves financial sustainability. Good corporate governance mediates the relationship between intellectual capital dimensions and financial sustainability, except for human capital, which has no significant effect. These findings contribute to the intellectual capital and governance literature by demonstrating the role of governance quality in transforming social and relational capital into sustainable financial outcomes. The study also provides practical implications for strengthening governance practices and enhancing the long-term sustainability of LPDs.]]>
