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CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Published by CV. DAS Mitra Edukasi
ISSN : "_"     EISSN : 28075994     DOI : https://doi.org/10.53866/jimi.v1i1
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
Ruang lingkup dan fokus terkait dengan penelitian bidang studi dengan pendekatan Multidisipliner, yang meliputi: Ilmu Ekonomi dan Bisnis, Humaniora, Ilmu Sosial, Komunikasi, Teknik, dan Informatika
Arjuna Subject : Umum - Umum
Articles 380 Documents
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Enhancing Msme Financial Performance Through Strategic Capabilities: The Mediating Role Of Managerial Decision-Making Rakkang, Yayu; Achsanuddin, Andi Nur
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.930

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to economic growth but often face challenges in financial sustainability and decision-making effectiveness. This study aims to examine how financial literacy, accounting technology utilization, and entrepreneurial orientation influence MSME financial performance, with managerial decision-making as a mediating variable. Using a quantitative research design, data were collected from 222 MSMEs in Makassar City through structured questionnaires and analyzed using Structural Equation Modeling with SmartPLS. The results reveal that accounting technology utilization and entrepreneurial orientation have significant direct effects on financial performance. Financial literacy, while not directly associated with financial outcomes, significantly influences performance through managerial decision-making. This mediating role highlights that the strategic application of financial knowledge is more impactful than financial literacy alone. Conversely, technology and entrepreneurial behavior tend to bypass structured decision-making processes, indicating a need for better integration of these capabilities into managerial frameworks. These findings contribute to existing knowledge by integrating cognitive, technological, and behavioral factors into a unified performance model. The study emphasizes that empowering decision-making capacities enhances the value of internal resources. Policymakers and business advisors are encouraged to adopt holistic development strategies that combine literacy, digital tools, and strategic judgment to strengthen MSME competitiveness.
Translation Techniques In Bilingual Beauty Product Advertisements Primayani, Ni Putu Rahayu; Maharani, Sang Ayu Isnu; Udayana, I Nyoman
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.932

Abstract

The growth of the beauty industry has led to the increased use of bilingual advertisements to reach a broader audience. However, the differences in cultural and linguistic contexts between the source and target languages of the advertisements often lead to shifts in meaning. In this context, it is the translator's responsibility to act as a bridge to fill this gap. This research aims to identify and analyse the translation techniques used in bilingual beauty product advertisements and to examine how these techniques reflect translation equivalence. This research employs a qualitative method using the theory of translation techniques by Molina and Albir (2002) and the concept of translation equivalence by Nida and Taber (1969). The data were collected from bilingual beauty product advertisements sourced from the official YouTube channel of Maybelline New York. Data were collected through documentation and note-taking techniques and then analysed by comparing English and Indonesian subtitle transcripts to identify the applied translation techniques and the type of equivalence achieved. The results were presented with a formal method through the use of table and informal method to describe the analysis. The findings revealed that eleven out of eighteen translation techniques were used, discursive creation, borrowing, linguistic compression, modulation, amplification, literal translation, linguistic amplification, reduction, transposition, adaptation, and generalization. The application of these techniques primarily achieved dynamic equivalence. Meanwhile, formal equivalence was achieved when the source and target language structures closely aligned.
Analisis Persepsi Wisatawan Terhadap Upaya Mitigasi Bencana di Museum Tsunami Aceh Hayati, Hayati; Wirda, Wirda; Mauvidar, Erly
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.934

Abstract

Museum Tsunami Aceh tidak hanya berfungsi sebagai tempat memorial, tetapi juga sebagai sarana edukatif yang berperan penting dalam membentuk pemahaman masyarakat mengenai bencana alam, khususnya tsunami. Penelitian ini bertujuan untuk memberikan gambaran secara menyeluruh tentang sejauh mana wisatawan memahami informasi mitigasi bencana yang ditampilkan di museum, serta bagaimana respon mereka setelah mendapatkan edukasi dari berbagai media visual dan narasi yang tersedia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif kuantitatif model Cross Sectional, yang memungkinkan peneliti menangkap data pada satu waktu tertentu. Teknik pengambilan sampel dilakukan secara acak (random sampling) dengan menggunakan angket sebagai instrumen utama pengumpulan data. Hasil penelitian menunjukkan bahwa pemahaman dan respon wisatawan yang berkunjung ke Museum Tsunami Aceh berada pada kategori baik, terutama dalam memahami indikator-indikator mitigasi bencana yang disampaikan, seperti sistem peringatan dini, jalur evakuasi, dan pentingnya edukasi kebencanaan. Temuan ini menunjukkan bahwa Museum Tsunami Aceh berhasil menjalankan perannya sebagai pusat edukasi kebencanaan yang efektif bagi pengunjung.
Uji Fisik Dan Penyerapan Air Pada Paving Slag Limbah Karbit P, Cahyaning Kilang; Arifin, Muhamad; F, Randy Hamka
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.936

Abstract

Seiring dengan meningkatnya aktivitas industri, pengelolaan limbah industri seperti terak baja/slag dan las karbit, menjadi tantangan sekaligus peluang dalam menciptakan solusi konstruksi yang berkelanjutan. Penelitian ini bertujuan untuk memanfaatkan limbah-limbah tersebut sebagai bahan utama dan bahan tambah dalam pembuatan paving slag. Penelitian ini menggunakan limbah terak baja dari industri peleburan di Klaten serta limbah las karbit dari Yogyakarta dengan variasi karbit 0%, 3%, 6%, dan 9%, yang diuji terhadap sifat tampak dan daya serap air. Hasil menunjukkan bahwa penambahan limbah karbit pada paving slag dengan campuran 1 semen : 3 pasir : 2 terak baja mampu mengurangi nilai penyerapan air. Nilai penyerapan air dari paving slag karbit 0%, 3%, 6%, 9% berturut-turut adalah sebagai berikut 7,33%; 6,86%, 5,06%, 2,68%. Paving slag las karbit memilik warna yang tidak jauh beda dengan paving block biasanya yaitu gelap keabu-abuan. Studi ini menegaskan potensi pemanfaatan limbah industri sebagai bahan konstruksi ramah lingkungan, meskipun diperlukan optimalisasi lebih lanjut dalam teknik pemadatan dan pencampuran material. 
Tawaruq dalam Ekonomi Syariah: Tinjauan Berdasarkan Kaidah Fiqh “Kullu hīlah tadhammanat isqāṭa ḥaqq aw istiḥlāl muḥarram fahiya muḥarramah” Kamaluddin, Imam; Elyanoor, Syifa
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.937

Abstract

Penelitian ini membahas praktik tawaruq dalam ekonomi syariah dengan fokus pada kesesuaiannya terhadap prinsip-prinsip syariah, khususnya kaidah fiqh “Kullu hīlah tadhammanat isqāṭa ḥaqq aw istiḥlāl muḥarram fahiya muḥarramah”. Tawaruq, meskipun diperkenalkan untuk memenuhi kebutuhan pembiayaan tunai yang sah menurut syariah, seringkali diperdebatkan terkait potensi manipulasi atau rekayasa transaksi yang dapat merugikan salah satu pihak atau menghalalkan yang haram. Penelitian ini menggunakan metode library research dengan pendekatan kualitatif deskriptif, mengumpulkan data dari berbagai sumber tertulis, serta menganalisis pendapat ulama mengenai keabsahan tawaruq dalam produk perbankan syariah. Hasil penelitian menunjukkan bahwa meskipun tawaruq memungkinkan pembiayaan yang sesuai dengan syariah, banyak ulama yang melihat praktik ini sebagai bentuk hiyal yang dapat merusak prinsip keadilan dan transparansi dalam ekonomi syariah. Penelitian ini mengidentifikasi bahwa tawaruq, jika tidak diterapkan dengan hati-hati, berpotensi melanggar kaidah fiqh yang mengharamkan manipulasi dalam transaksi. Oleh karena itu, penerapan tawaruq dalam perbankan syariah perlu ditinjau kembali untuk memastikan kesesuaiannya dengan prinsip keadilan dan hukum syariah.
Exploring The Potential Of Artificial Intelligenge And Personalized Services In Transforming The Golf Industry Supari, Supari; Salat, Roy; Wibawa, Tio Anta; Dewi, Nurma Gupita
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.938

Abstract

The golf industry, steeped in tradition and characterized by its unique culture, is currently at a crossroads, facing both unprecedented opportunities and significant challenges as it navigates the integration of Artificial Intelligence (AI) and personalized services. As technology advances, AI is becoming increasingly pivotal in transforming various aspects of golf, from enhancing equipment and training methodologies to optimizing golf course management through data-driven insights and automation. This integration not only improves operational efficiency but also enriches the overall golfing experience for players by tailoring services to meet their individual needs. Meanwhile, personalized services, which range from customized coaching programs to bespoke membership experiences, are gaining traction as a means to boost customer satisfaction and loyalty within the industry. However, the potential of these innovations is tempered by various barriers, including resistance to technological change, privacy concerns, and the need for significant investment in infrastructure. This paper aims to explore the multifaceted role of AI and personalized services in the golf industry, highlighting the opportunities they present for revenue generation and market expansion, while also addressing the challenges that must be overcome to fully realize their benefits. By examining the current landscape, this research provides insights into how the golf industry can adapt and thrive in a rapidly evolving technological environment, ensuring its relevance and sustainability amid changing consumer expectations and competitive pressures.
Human Capital Accounting: A Literature Review Of Valuation, Disclosure, and Organizational Impact Prasetia, Dimas; Maisarah, Sausan Nuhaa
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.939

Abstract

This study conducts a systematic literature review to explore the development of Human Capital Accounting (HCA) in the last decade, focusing on three primary areas: valuation approaches, disclosure practices, and organizational impact. A total of 21 articles were selected using the PRISMA protocol from reputable databases. The analysis reveals that no single method dominates the valuation of human capital. Instead, multiple frameworks—such as cost-based, income-based, and efficiency-based models—are applied, often in combination. The Value Added Intellectual Coefficient (VAIC) model and Data Envelopment Analysis (DEA) have gained traction as practical tools for measuring human capital efficiency. In terms of disclosure, voluntary reporting of human capital information is increasing, though inconsistencies remain across firms and sectors. Enhanced disclosure practices are positively associated with firm value and stakeholder confidence, especially in integrated reporting contexts. Finally, the organizational impact of HCA is evident in improved financial performance, productivity, and strategic decision-making, particularly when human capital is integrated with broader organizational planning. The study concludes that while the field remains fragmented, there is a growing consensus on the critical role of human capital in value creation. Future research should focus on standardizing measurement and reporting practices to strengthen the strategic role of HCA in corporate governance and sustainability.
Faktor-Faktor Yang Mempengaruhi Green Purchase Intention: Tinjauan Integratif Terhadap Beberapa Jenis Produk Rifiansyah, Al Kahfi Briyan; Mulyani, Yun Prihantina
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.941

Abstract

Penelitian ini bertujuan untuk mendeskripsikan strategi yang digunakan oleh guru mata pelajaran Bahasa Indonesia dalam mengatasi kesulitan fokus belajar siswa sekolah menengah kejuruan di Kota Cirebon. Masalah kurangnya fokus belajar menjadi tantangan nyata, terutama dalam pembelajaran Bahasa Indonesia yang menuntut konsentrasi tinggi dan daya serap materi secara optimal. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, kuesioner, dan dokumentasi. Sebanyak sepuluh orang guru mata pelajaran Bahasa Indonesia dari berbagai sekolah menengah kejuruan di Kota Cirebon menjadi partisipan utama. Hasil penelitian menunjukkan bahwa faktor penyebab kesulitan fokus belajar terbagi menjadi dua kategori, yaitu faktor internal dan faktor eksternal. Faktor internal meliputi kelelahan, kurang tidur, dan rendahnya motivasi belajar. Sementara itu, faktor eksternal meliputi penggunaan gawai secara berlebihan serta lingkungan belajar yang kurang kondusif. Guru menggunakan berbagai strategi untuk mengatasi kendala tersebut, seperti kegiatan penyegaran (ice breaking), penggunaan media digital, permainan edukatif, serta pendekatan personal kepada siswa. Strategi tersebut terbukti efektif apabila diterapkan secara konsisten dan sesuai konteks pembelajaran. Kebaruan dari penelitian ini terletak pada fokus kajian terhadap peran guru Bahasa Indonesia di sekolah menengah kejuruan, yang sebelumnya belum banyak diteliti dalam konteks kesulitan fokus siswa.
Strategi Guru Bahasa Indonesia Mengatasi Kesulitan Fokus Siswa Sekolah Menengah Kejuruan Di Kota Cirebon: Studi Kualitatif Putri Wangi, Rima Diana; Rosalina, Sita Olivia; Kusmana, Suherli
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.943

Abstract

Penelitian ini bertujuan untuk mendeskripsikan strategi yang digunakan oleh guru mata pelajaran Bahasa Indonesia dalam mengatasi kesulitan fokus belajar siswa sekolah menengah kejuruan di Kota Cirebon. Masalah kurangnya fokus belajar menjadi tantangan nyata, terutama dalam pembelajaran Bahasa Indonesia yang menuntut konsentrasi tinggi dan daya serap materi secara optimal. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, kuesioner, dan dokumentasi. Sebanyak sepuluh orang guru mata pelajaran Bahasa Indonesia dari berbagai sekolah menengah kejuruan di Kota Cirebon menjadi partisipan utama. Hasil penelitian menunjukkan bahwa faktor penyebab kesulitan fokus belajar terbagi menjadi dua kategori, yaitu faktor internal dan faktor eksternal. Faktor internal meliputi kelelahan, kurang tidur, dan rendahnya motivasi belajar. Sementara itu, faktor eksternal meliputi penggunaan gawai secara berlebihan serta lingkungan belajar yang kurang kondusif. Guru menggunakan berbagai strategi untuk mengatasi kendala tersebut, seperti kegiatan penyegaran (ice breaking), penggunaan media digital, permainan edukatif, serta pendekatan personal kepada siswa. Strategi tersebut terbukti efektif apabila diterapkan secara konsisten dan sesuai konteks pembelajaran. Kebaruan dari penelitian ini terletak pada fokus kajian terhadap peran guru Bahasa Indonesia di sekolah menengah kejuruan, yang sebelumnya belum banyak diteliti dalam konteks kesulitan fokus siswa.
Village Fund Allocation and Village Welfare: The Role of Village Potential as a Moderator Tehupuring, Ronald
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.944

Abstract

Village fund allocation remains a significant concern for the government due to persistent cases of misuse that can reduce village welfare. The purpose of this study is to examine and analyze the effect of village fund allocation on village welfare, moderated by village potential. This study used a purposive sampling method for all provincial governments in Indonesia that reported village financial data for 2017-2020. The analytical approach used panel data regression with eViews version 12. The study found that village fund allocation had a positive and significant effect on village welfare. However, village potential did not significantly enhance the effect of village fund allocation on village welfare. The practical implication of this study is that village fund allocation has been proven to significantly improve village welfare, making it crucial to ensure optimal distribution and management. Furthermore, this study explains that village potential has not been able to moderate the effect of village funds, indicating that this potential may not be optimally utilized. Therefore, efforts are needed to strengthen village capacity to manage existing potential to achieve synergy between village funds and local potential. This study can also serve as a reference for local governments in designing local potential-based development strategies that are more integrated with village funding.

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