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[INTEGRATION OF SUSTAINABILITY REPORT AND ESG RATING IMPLEMENTATION ON OPERATIONAL PERFORMANCE AND REPUTATION: PT PETROKIMIA GRESIK ]]>
<![CDATA[Karmila Eka Putri]]>;
<![CDATA[Masiyah Kholmi]]>;
<![CDATA[Mursidi]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3963
<![CDATA[Research Objective: This study aims to analyze the integration of Sustainability Reports and ESG Ratings in PT Petrokimia Gresik and its impact on the company's operational performance and reputation from economic, environmental, social, and governance perspectives. Design/Methods/Approaches: A qualitative case study approach is used to explore how SR and ESG integration is implemented and internalized across the organization, with a focus on key informant insights. Research Findings : The integration of SR and ESG at PT Petrokimia Gresik significantly improves the company's operational efficiency and reputation. These elements are embedded in performance targets and decision-making, demonstrating deep organizational alignment. Theoretical/Originality contribution: This study bridges the research gap by analyzing the integration of SR and ESG simultaneously using the Triple Bottom Line framework, providing new insights into sustainability practices in Indonesia's chemical industry. Practitioner/policy implications: These findings serve as a practical guide for companies and regulators in developing sustainable business strategies and policies based on ESG data, supporting stakeholder trust and long-term competitiveness. Limitations of the study: This one-case qualitative study limits generalization and may bring subjectivity. Further quantitative or comparative research is recommended to improve external validity.]]>
<![CDATA[ANALYSIS OF FACTORS INFLUENCING THE USE OF INFORMATION TECHNOLOGY IN ACCOUNTING BY MSMES IN TANGERANG ]]>
<![CDATA[Rina Ambarwati]]>;
<![CDATA[Andika Mugi Gumilang]]>;
<![CDATA[Ervina Yennie Permananingrum]]>;
<![CDATA[Ahmad Pauji]]>;
<![CDATA[Ilwin Hadi]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3966
<![CDATA[This research aims to evaluate the factors influencing the use of accounting information technology by Micro, Small, and Medium Enterprises (MSMEs) in Tangerang. MSMEs play an important role in the Indonesian economy, but face challenges in efficient financial record-keeping and reporting. The use of accounting information technology can be a solution to improve the speed, accuracy, and transparency of financial transactions.The factors studied include accounting knowledge (X1), technology infrastructure (X2), perceived ease of use (X3), and management support (X4). This research uses a quantitative method with multiple linear regression analysis. The research population consists of all MSMEs in Tangerang City and Regency, with sampling conducted using a purposive sampling technique. Data was collected through a structured questionnaire with a five-point Likert scale. The analysis results show that accounting knowledge (X1) and management support (X4) significantly influence the use of accounting information technology (Y). However, technology infrastructure (X2) and perceived ease of use (X3) do not show a significant partial effect. Simultaneously, all four independent variables (X1, X2, X3, X4) have a significant influence on the use of accounting information technology (Y). The resulting regression model is: Y= 20.450+0.219X1+0.045X2+0.040X3+0.222X4. The coefficient of determination of 0.284 indicates that 28.4% of the variation in the use of accounting information technology is explained by the independent variables, while 71.6% is explained by other factors outside the model. This research is expected to help stakeholders formulate strategies to increase the adoption of accounting information technology in Tangerang MSMEs, thereby driving growth and competitiveness in the digital era.]]>
<![CDATA[SMART SRINAGAR AND BEYOND: URBAN TRANSFORMATION AS A CATALYST FOR RURAL DEVELOPMENT IN THE KASHMIR VALLEY ]]>
<![CDATA[Asif Bashir]]>;
<![CDATA[Rico Nur Ilham]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3985
<![CDATA[The metamorphosis of Srinagar into a Smart City represents a paradigmatic shift in the developmental discourse of the Kashmir Valley, wherein the urban sphere is increasingly envisaged as a catalyst for broader regional transformation. Conventionally, smart city initiatives have been critiqued for their technocentric orientation and metropolitan exclusivity; however, in a fragile, conflict-prone, and ecologically sensitive milieu such as Kashmir, the implications transcend the municipal boundary. This paper interrogates the urban–rural dialectic by situating Srinagar’s smart city trajectory within the wider developmental ecology of the Valley, emphasizing the multifarious intersections through which urban renewal reconfigures rural economies, governance modalities, service delivery architectures, and livelihood prospects. Through a conceptual, rather than empiricist, lens, the study delineates how infrastructural modernization, digital governance, and cultural economy initiatives in Srinagar engender ripple effects upon peripheral agrarian landscapes, artisanal production clusters, and marginalized rural habitations. The analysis foregrounds dimensions such as agricultural market integration, tele-health accessibility, skill dissemination, eco-tourism linkages, and e-governance diffusion, while simultaneously acknowledging the unevenness, fragility, and contradictions inherent in these processes. By extrapolating illustrative examples from across the Valley, the research underscores that the smartness of Srinagar cannot be meaningfully appraised in isolation, but only in relation to the degree of inclusivity and sustainability it bequeaths upon its rural hinterland. The paper ultimately argues that Srinagar’s transformation, if imbued with participatory governance, ecological prudence, and socio-cultural sensitivity, holds the potential to evolve from a narrowly urban project into a regionally integrative paradigm of smart development. Conversely, if construed merely as an infrastructural or technological spectacle, it risks reinforcing spatial and socio-economic asymmetries. Thus, the Srinagar Smart City initiative emerges simultaneously as a developmental opportunity and a conceptual crucible, where the very meaning of “smartness” in peripheral contexts is subject to redefinition.]]>
<![CDATA[HALAL TOURISM VILLAGE DEVELOPMENT MODEL: A CASE STUDY OF NATURAL AND CULTURAL TOURISM OBJECTS IN TASIKMALAYA REGENCY ]]>
<![CDATA[Akbar Rizqi Kurniawan]]>;
<![CDATA[Feni Mustika Sari]]>;
<![CDATA[Moch. Fajar Deliaz]]>
<![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.v5i3.3986
<![CDATA[Halal tourism is a growing segment in line with the increasing demand of Muslim tourists for tourism products that comply with sharia principles. In Tasikmalaya Regency, the potential of natural tourism objects (e.g., Cikaso Waterfall, Protected Forest Areas) and cultural heritage (e.g., Songket Crafts, Traditional Ceremonies) have not been optimally synergized within the framework of halal tourism, especially at the village level. This study aims to formulate a model for developing halal tourism villages that integrates natural, cultural, and halal standards, and to provide policy recommendations for local governments and stakeholders. The method used is qualitative research with a desk - study approach. Secondary data were collected from: (1) scientific journals and proceedings related to halal tourism; (2) reports from BPS, the Tasikmalaya Regency Tourism and Culture Office, and policy documents (regional regulations, halal standards from the Indonesian Ulema Council (MUI), and the Indonesian Food and Drug Authority (LPPOM); (3) publications from research institutions and Islamic tourism organizations. Content analysis was conducted thematically, using a coding scheme that includes: policy, infrastructure, halal certification, natural potential, cultural values, and the role of stakeholders. Triangulation of data sources ensures the validity of the findings. The research results are expected to produce a five-dimensional conceptual model (Policy & Regulation, Infrastructure & Facilities, Halal Certification, Natural - Cultural Potential, Community Participation) that can be used as a guideline for villages in Tasikmalaya to develop sustainable halal tourism products. This model also provides insight into the driving and inhibiting factors, as well as strategies for establishing a community-based halal tourism ecosystem. The contributions of this research include: (a) enriching the literature on halal tourism villages in Indonesia; (b) providing a practical framework for regional policymakers; (c) offering a basis for local business actors in utilizing natural and cultural potential in a sharia - friendly manner.]]>
<![CDATA[THE INFLUENCE OF RICE CULINARY CONSUMPTION VALUES ON TOURIST EXPERIENCE IN CIAYUMAJAKUNING ]]>
<![CDATA[Anissa Aulia Rahmasari]]>;
<![CDATA[Galih Kusumah]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3989
<![CDATA[This study investigates how tourist perceptions of local food consumption values influence their attitudes, destination food image, and behavioral intentions within the Ciayumajakuning region of Indonesia. Drawing on the Value Attitude Behavior (VAB) model and using Structural Equation Modeling (SEM) with a sample of 225 respondents, the study finds that taste/quality, emotional, and epistemic values significantly influence attitudes toward local food, which in turn shape food destination image and intention to revisit or recommend. Conversely, health, price, and social values showed no significant impact. The findings highlight the primacy of experiential and affective dimensions in culinary tourism and offer both theoretical refinement to the VAB model and practical insights for destination marketers.]]>
<![CDATA[THE INFLUENCE OF PROACTIVE PERSONALITY AND PERCEIVED ORGANIZATIONAL SUPPORT ON INNOVATIVE WORK BEHAVIOR THROUGH CREATIVE SELF-EFFICACY: A STUDY AT BANK BTN KC SEMARANG ]]>
<![CDATA[Debby Sepridha Ametika]]>;
<![CDATA[Suharnomo]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3990
<![CDATA[This study aims to analyze how much influence proactive personality and perceived organizational support have on innovative work behavior through creative self-efficacy in BTN Bank KC Semarang Office Employees. The data used in this study are primary data derived from the distribution of research questionnaires and samples in the study of 122 respondents. In the study using probability sampling is a technique where each element of the population has a chance or can be selected. The sampling technique used in the study was simple random sampling. This study uses the Structural Equation Modeling (SEM) analysis technique with the AMOS 24.0 analysis tool. The findings show that proactive personality has a positive and significant on creative self-efficacy, perceived organizational support has a direct effect on creative self-efficacy. In proactive personality has a positive and significant on innovative work behavior, perceived organization support has a positive and significant on innovative work behavior. proactive personality and perceived organization support have an effect on innovative work behavior through creative self-efficacy.]]>
<![CDATA[INTEGRATING AHP IN BIG DATA RISK MANAGEMENT FOR FINANCIAL INSTITUTIONS: A SYSTEMATIC APPROACH ]]>
<![CDATA[Nurwita Widyastuti]]>;
<![CDATA[Taqwa Hariguna]]>;
<![CDATA[Dhanar Intan Surya Saputra]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3991
<![CDATA[The big data revolution has reshaped risk management paradigms in the financial sector while introducing complex, dynamic, and multidimensional risk challenges. This study regularly examines the integration of the Analytic Hierarchy Process (AHP) into big data risk management for financial institutions through a Systematic Literature Review (SLR) using the PRISMA protocol, covering publications from the past decade. Findings indicate that AHP—in both classical and modified forms such as Fuzzy AHP and AHP-DEA—effectively structures hierarchical risk frameworks that integrate quantitative criteria (probability, financial impact) and qualitative aspects (reputation, compliance). Big data integration enriches the weighting process with real-time data from internal sources, markets, and public sentiment, thereby reducing subjective bias and enhancing decision reliability. This approach enables adaptive risk prioritization in response to market and regulatory changes, overcoming the limitations of static AHP models and supporting more holistic, measurable risk mitigation. The results underscore that the AHP–big data framework offers financial institutions a competitive advantage through rapid, evidence-based, objective, and sustainability-oriented decision-making.]]>
<![CDATA[HUMAN RESOURCES' ROLE IN BUILDING EMPLOYEE ENGAGEMENT IN GENERATION Z ]]>
<![CDATA[Rahmi Yuningsih Puteri]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3992
<![CDATA[This study aims to analyze the role of Human Resources (HR) in building employee engagement among Generation Z, who are beginning to dominate the workforce. The focus of this study is on how HR transforms from an administrative function to a strategic role that is more adaptive to the needs of the new generation. The research method used is a literature study by reviewing various literature, journals, scientific articles, and research reports related to HR, employee engagement, and the characteristics of Generation Z. The results of the study indicate that employee engagement is an important factor in improving organizational performance and sustainability, where employee engagement is influenced by individual aspects such as intrinsic motivation and the need for recognition, as well as organizational aspects such as supportive leadership, open communication, reward systems, and a positive work environment. Generation Z, with its characteristics that value flexibility, work-life balance, and openness to technology, demands a more innovative and humanistic HR management strategy. Therefore, HR is required to create a meaningful, inclusive work environment, and provide space for creativity and self-development, so that engagement can be formed optimally and the organization is able to maintain its competitiveness in the modern era.]]>
<![CDATA[THE EFFECT OF MANAGERIAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE ]]>
<![CDATA[Antonia Pramudita]]>;
<![CDATA[Puji Rahayu]]>;
<![CDATA[Rike Selviasari]]>
<![CDATA[ Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/morfai.v5i3.3994
<![CDATA[Main Purpose - This study aims to analyze the effect of managerial ownership and corporate social responsibility (CSR) on tax avoidance practices in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Method - This research employs a quantitative approach using multiple linear regression analysis to examine the relationships between the variables. Secondary data were obtained from annual reports and sustainability reports published by the selected food and beverage companies during the observation period. Main Findings - The results of this research reveal a complex interaction between non-financial factors—such as sustainability and CSR reporting and financial components like firm performance, in the context of tax avoidance practices. Theory and Practical Implications - The results indicate a significant and complex relationship between managerial ownership, CSR, and tax avoidance. Managerial ownership may lead to either aggressive tax avoidance or prudent fiscal behavior, depending on managerial incentives and long-term orientation. Meanwhile, CSR serves a dual role as both a tool of legitimacy and a compliance signal, which can either reinforce or reduce a firm's tendency toward tax avoidance. Novelty - This study fills a gap in the literature by simultaneously examining the effect of managerial ownership and CSR on tax avoidance in the context of developing countries, particularly the food and beverage sector in Indonesia, which has not been widely explored previously.]]>
<![CDATA[HOW PEOPLE AND CULTURE DRIVE DIGITAL TRANSFORMATION: LESSONS FROM PUNGGUL DIGITAL VILLAGE, BALI ]]>
<![CDATA[Ni Putu Mirna Sari]]>;
<![CDATA[I Gusti Ayu Agung Dewi Sucitawathi Pinatih]]>
<![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.v5i4.3996
<![CDATA[Digital transformation in rural governance often focuses on technology implementation, yet many initiatives fail because they neglect human and cultural factors. Punggul Village, Bali, provides a unique case where local human capital and culture are systematically leveraged to ensure a successful and sustainable digital transformation. This study aims to analyze how leadership, capacity building, cultural intermediaries, and collaboration collectively shape the adoption and institutionalization of digital services in a rural context. A qualitative case study approach was used. Data were collected through in-depth interviews with village leaders, IT staff, local system developers, and residents, complemented by participant observation and document review. Data were analyzed through data reduction, visualization, and inference following Miles & Huberman, using Rogers' Diffusion of Innovation framework as an analytical lens. The results indicate that Punggul's transformation is rooted in a deliberate socio-organizational strategy rather than simply a technology project. Visionary leadership introduced mandatory digital training and an integrity pact linked to performance; capacity building was task-specific and ongoing; cultural intermediaries (kelian) acted as mediators to maintain inclusivity; and collaboration between the village government, developers, and residents created a responsive digital ecosystem. These elements enable villages to progress from awareness to confirmation, integrating digital practices into routine governance. This study introduces the "Digital Village Model," which emphasizes that sustainable rural digital transformation must be people-centered, culturally grounded, and institutionally adaptive. This model provides actionable insights for policymakers seeking to bridge the rural digital divide and implement inclusive e-government initiatives.]]>
