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[DIGITALISATION OF TAX : REPORTINGAN ANALYSIS OF E-FILING IN SYSTEMS DIFFERENT COUNTRIES ]]>
<![CDATA[Hotmaria Hertawaty Sijabat]]>;
<![CDATA[Fittry Megasari Sijabat]]>
<![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.v5i1.2596
<![CDATA[This research analyses the implementation of E-Filing systems as part of the digitalisation of tax reporting in various countries and its impact on tax administration. Digitalisation of tax reporting has shown significant benefits in terms of improving the efficiency and accessibility of the reporting processprocess , reducing the time and cost required to tax reports. additionIn, E-Filing systems have been shown to improve taxpayer compliance by making the reporting process easier and more accurate through features such as automated forms and data . validationResearch also shows that E-Filing improves transparency and oversight through better data analysis, allowing tax authorities to detect and address non-compliance more effectively. Overall, the introduction of E-Filing in various countries has been an important step towards a more modern, efficient, and reliable tax system.]]>
<![CDATA[TRANSPARENCY IN THE POLITICAL DECISION-MAKING PROCESS: ITS IMPACT ON PEOPLE'S WELFARE ]]>
<![CDATA[Gunawan Widjaja]]>
<![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.v5i1.2597
<![CDATA[This article highlights the importance of transparency as an essential component of a democratic and accountable political system. By increasing openness in decision-making processes, citizens gain better access to information necessary for active participation in democracy. Transparency helps reduce corruption and ensures that policies are implemented more fairly and in line with public needs. study The claims that with transparency, improvements in people's welfare can be achieved as policies are made based on clear information and strong participation from citizens. results The final show a positive relationship between transparency in political decision-making and improved quality of life.]]>
<![CDATA[APPLICATION OF BLOCKCHAIN TECHNOLOGY IN THE TAXATION SYSTEM: BENEFITS AND RISKS ]]>
<![CDATA[Gunawan Widjaja]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 2 (2024): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.54443/morfai.v4i2.2598
<![CDATA[The application of blockchain technology in the tax system offers opportunities to improve the transparency, security, and efficiency of tax data management. With its decentralised and immutable nature, blockchain minimises the risk of fraud and manipulation, and reduces the potential for tax evasion. However, there are also a number of challenges and risks to be faced, including dependence on technology and cybersecurity threats. In addition, regulatory updates are required to accommodate the use of this technology. Overall, if implemented appropriately, blockchain can revolutionise the tax system, support fiscal justice, and increase public participation in tax obligations.]]>
<![CDATA[SUSTAINABILITY WITH DIGITALISATION: GREEN ECONOMY SOLUTIONS IN ECONOMY 5.0 ]]>
<![CDATA[Gunawan Widjaja]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 1 (2024): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.54443/morfai.v4i1.2599
<![CDATA[This article discusses the role of digitalisation in supporting green economic sustainability in the era of Economy 5.0. Digitalisation, through the use of technologies such as the Internet of Things (IoT), big data and artificial intelligence (AI), offers solutions to optimise resources and reduce environmental impacts. In addition, digital platforms increase transparency and accuracy in sustainability monitoring, enabling stakeholders to make wiser data-driven decisions. The integration of digital technologies in sustainability strategies not only provides economic benefits, but also contributes to environmental protection, forming the basis for a greener and more responsible economic future.]]>
<![CDATA[THE EFFECT OF CONVENIENCE, USEFULNESS AND CREDIBILITY ON REPEAT USE INTEREST MEDIATED BY USAGE SATISFACTION ON BANK JATENG LAKU PANDAI ]]>
<![CDATA[Willi Agung Prabowo]]>;
<![CDATA[I Made Sukresna]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
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DOI: 10.54443/morfai.v5i1.2603
<![CDATA[In the increasingly developing digital era, customer satisfaction and loyalty to a product or service are the main factors in maintaining business competitiveness. Factors such as perceived ease, perceived usefulness, and perceived credibility play an important role in shaping customer experience, which can ultimately influence their decision to continue using the product or service. This study aims to analyze the effect of perceived ease, perceived usefulness, and perceived credibility on customer satisfaction and the intention to use a product or service repeatedly. In addition, this study also explores the role of customer satisfaction as a mediating variable. This research method uses a quantitative approach with a survey method involving 100 respondents of Laku Pandai Bank Jateng Semarang Region users as research samples. Data analysis techniques were carried out using Structural Equation Modeling (SEM) with the help of PLS 4.0 software to test the influence of research variables. The results of the study indicate that Perceived usefulness towards customer satisfaction has a significant effect with a p-value of 0.001. Perceived ease of use towards customer satisfaction has a significant effect with a p-value = 0.013. Perceived credibility towards customer satisfaction has a significant effect with a p-value of 0.005. Perceived usefulness towards repeat usage intention has a significant effect with a p-value of 0.000. Perceived ease of use towards repeat usage intention has a significant effect with a p-value of 0.000. Perceived credibility towards repeat usage intention has a significant effect with a p-value of 0.002. Customer satisfaction is proven to be a mediator that strengthens the relationship between the three independent variables towards repeat usage intention. A significant indirect effect was found in the relationship between perceived usefulness (β = 0.087, p = 0.023), perceived ease of use (β = 0.068, p = 0.041), and perceived credibility (β = 0.074, p = 0.026) towards repeat usage intention through customer satisfaction. The R-square value shows that this model can explain 32.1% of the variability in customer satisfaction and 64.2% of the variability in repeat usage intention, indicating that other factors outside the model can still influence the dependent variables.]]>
<![CDATA[THE ROLE OF ELECTRONIC WORD OF MOUTH (e-WOM) IN INFLUENCEING THE DECISION TO GO ON HOLIDAY TO THE NATURAL TOURISM OF MOUNT TANGKUBAN PARAHU IN WEST JAVA ]]>
<![CDATA[Wandy Zulkarnaen]]>;
<![CDATA[Yeni Andriyani]]>;
<![CDATA[Iis Dewi Fitriani]]>;
<![CDATA[Nadya Larasati Aghnia]]>;
<![CDATA[Hani Humaeriyah]]>
<![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.v5i1.2606
<![CDATA[Penelitian ini bertujuan untuk menganalisis peran Electronic Word of Mouth (e-WOM) dalam memengaruhi keputusan berlibur ke destinasi wisata alam Gunung Tangkuban Parahu di Jawa Barat. e-WOM, sebagai salah satu bentuk komunikasi pemasaran digital, telah menjadi faktor penting dalam proses pengambilan keputusan wisatawan, terutama melalui platform media sosial, ulasan online, dan rekomendasi dari pengguna lain. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 200 responden yang pernah berkunjung ke Gunung Tangkuban Parahu. Data dianalisis menggunakan analisis regresi linier untuk mengukur pengaruh e-WOM terhadap keputusan berlibur. Hasil penelitian menunjukkan bahwa e-WOM memiliki pengaruh yang signifikan terhadap keputusan wisatawan, dengan faktor kredibilitas sumber, kualitas informasi, dan intensitas ulasan sebagai variabel dominan. Selain itu, penelitian ini juga mengungkap bahwa wisatawan cenderung lebih percaya pada ulasan dari orang-orang yang mereka kenal atau influencer yang memiliki reputasi baik. Implikasi dari penelitian ini adalah pentingnya pengelola destinasi wisata untuk memanfaatkan e-WOM secara strategis, seperti meningkatkan kualitas layanan, mempromosikan ulasan positif, dan membangun interaksi yang baik dengan wisatawan melalui platform digital. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan teori pemasaran pariwisata dan praktik pengelolaan destinasi wisata alam.]]>
<![CDATA[INNOVATION OF ISLAMIC RELIGIOUS EDUCATION TEACHERS' LEARNING IN INSTRUCTIVE VALUES OF RELIGIOUS MODERATION AT SMP MUHAMMADIYAH 07 MEDAN ]]>
<![CDATA[Hafiza Husna]]>;
<![CDATA[Selamat Pohan]]>
<![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.v5i1.2610
<![CDATA[The purpose of this study was to explore the learning innovations implemented by Islamic Religious Education (PAI) teachers in instilling the values of religious moderation at SMP Muhammadiyah 07 Medan. This study used a descriptive qualitative approach, this study collected data through observation, in-depth interviews, and documentation, then analyzed using the Miles and Huberman model. The results showed that PAI teachers implemented various learning innovations, such as the use of digital technology, interactive discussions, and experience-based approaches to improve students' understanding of religious moderation. This strategy is effective in forming inclusive and tolerant attitudes in students, even though there are obstacles such as the diversity of student backgrounds and the influence of the social environment.]]>
<![CDATA[INTEGRATION OF ARTIFICIAL INTELLIGENCE IN RISK MANAGEMENT TO IMPROVE BUSINESS SUSTAINABILITY ]]>
<![CDATA[Franciskus Antonius Alijoyo]]>
<![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.v5i1.2618
<![CDATA[The integration of artificial intelligence (AI) in risk management offers a significant improvement in a company's ability to identify and handle risks more efficiently and accurately. AI enables in-depth and predictive data analysis, so that organisations can detect potential threats earlier and take proactive measures to mitigate them. The result is more efficient operations and more sustainable strategies. However, the successful implementation of AI in risk management requires employee training and the ethical use of this technology. With the right preparation, AI can play an important role in improving business sustainability and competitiveness.]]>
<![CDATA[THE EFFECTIVENESS OF ORGANIC AGRICULTURE IN SUPPORTING A SUSTAINABLE FOOD SYSTEM: A REVIEW OF THE LATEST LITERATURE ]]>
<![CDATA[Suslinawati]]>;
<![CDATA[Caroline Caroline]]>;
<![CDATA[Afwan Sila]]>
<![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.v5i1.2619
<![CDATA[This study explores the effectiveness of organic agriculture in supporting sustainable food systems through a review of the latest literature. The results of the study show that organic agriculture can contribute significantly to food sustainability by prioritising the efficient and regenerative use of natural resources and reducing the use of synthetic chemical inputs. In addition, organic agriculture supports biodiversity, maintains soil fertility, and minimises environmental pollution. However, the implementation and scale of organic agriculture still faces various challenges, including high production costs and lower yields. Government support through enabling policies, subsidy programmes, and investment in training and education is needed to overcome these challenges. With the right support, organic farming has great potential to play a key role in a sustainable food system, providing comprehensive environmental, social, and health benefits.]]>
<![CDATA[COST INFORMATION AND ENERGY EFFICIENCY: EXPERIMENTAL STUDY ON IN THE DESIGN OF NEW SUSTAINABLE PRODUCTS ]]>
<![CDATA[Fadilla Damara Putri]]>;
<![CDATA[Dyah Ekaari Sekar Jatiningsih]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i1.2622
<![CDATA[This study explores the influence of cost information and energy efficiency in sustainable new product development. With a 2x2 factorial experimental design, the study involved Accounting students of Universitas Muhammadiyah Yogyakarta. Data were collected through experimental tasks based on the type of cost information and the level of energy efficiency. The ANOVA results showed that energy efficiency had a significant effect on green product design, while cost information had no direct effect. These findings emphasize the importance of energy efficiency in product development for sustainability. Green products can reduce production costs, minimize waste, and increase competitiveness. The application of green technology also attracts investment, creates jobs, and supports industrial innovation. In addition, compliance with environmental regulations strengthens sustainable economic growth and improves people's quality of life. Thus, this study contributes to encouraging business practices that support sustainability and industrial innovation.]]>
