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International Journal of Multidisciplinary Research and Literature (IJOMRAL)

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Published by Yayasan Education Social Center Publisher

ISSN : 28278585 EISSN : 28278062 DOI : https://doi.org/10.53067/ijomral

Core Subject : Economy, Humanities, Science, Education, Social, Engineering,

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

IJOMRAL is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold all the field. focuses on a broad range of topics covering all topic form Research or Literature Review that are of regional and World relevance.

Arjuna Subject : Umum - Umum

Articles 15 Documents

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Search results for , issue "Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE" : 15 Documents clear

THE MEANING OF TYPOGRAPHY ON STREET FOOD CARTS IN BLOK M, SOUTH JAKARTA Darsono, Boedhatmaka; Artayasa, I Nyoman; Setem, I Wayan; Arsa, I Ketut Sida
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.401

The phenomenon of changing trading patterns among street food vendors in Jakarta, from mobile to stationary stalls, has influenced the communication strategies used to attract consumers. While mobile carts rely on sound as a means of communication to signal their presence, stationary carts have shifted to visual communication through typography. This study uses mixed methods through observation, interviews, literature review, and documentation to examine the meaning of typographic elements on stationary carts in the Sisingamangaraja Street area, Blok M, South Jakarta. Semiotic analysis is used to interpret the relationship between the visual representation of typography and the meaning it produces. This study aims to reveal the meaning of visual typography elements on street food carts in both personal and communal dimensions. On a personal level, typography reflects the background, experience, and visual preferences of vendors as a form of individual identity. Meanwhile, at the communal level, typography functions as a collective representation that shapes the visual identity of the merchant group in the Sisingamangaraja street area, specifically in front of Blok M Plaza, South Jakarta. Through this interpretation, this study aims to provide a deeper understanding of the role of typography as a medium of visual cultural expression in the dynamics of the urban informal economy. The findings show that typography not only reflects the personal identity of traders, but also functions as a communal visual representation that shapes the identity of street vendor groups. This study confirms the role of typography as a medium of visual cultural expression in the context of the urban informal economy.

PRESERVATION OF INTANGIBLE CULTURAL HERITAGE THROUGH THE LAKE TOBA TRADITIONAL MUSIC FESTIVAL Bangun, Jabatin; Sudirga, I Komang; Remawa, Anak Agung Gede Rai; Muka, I Ketut
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.405

Intangible Cultural Heritage requires various new strategies and methods to address preservation challenges in the modern era. One effective approach is through festivals as a medium for introduction, collaboration, and regeneration of cultural works. This paper examines the 2021 Lake Toba Traditional Music Festival as a model of preservation based on creative participation. This festival involved twelve composers selected through an open selection process by a team of curators to create a musical work sourced from the traditions of four ethnic groups around Lake Toba: Batak Toba, Karo, Simalungun, and Pakpak. Each composer was required to conduct field research and interact directly with local musicians to understand the musical, social, and ecological contexts of the cultures they were adapting. This research uses participatory qualitative methods with data sources in the form of field observations, interviews, audiovisual documentation, and festival archives. The analysis is carried out using a musicological and ethnographic approach to examine the cross-cultural creative process. The results of the research show that this program produces a diversity of musical forms that combine instrumental, vocal, and traditional poetry elements, as well as revealing a dialogue between modernity and tradition. This festival is not only a performance event, but also a space for transcultural creation that strengthens the cultural identity and musical ecology of the Lake Toba region.

THE TEXT OF KRAMAT KAREM SONG GAMBANG KROMONG BETAWI A HERMENEUTIC REVIEW Sri Repelita, Malona; Sudirga, I Komang; Arshiniwati, Ni Made; Sustiawati, Ni Luh
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.406

Kramat Karem is a song from Betawi cultural heritage whose lyrics tell the story of the tsunami event as a result of the eruption of Mount Krakatau in 1883 in the Sunda Strait, Indonesia. The lyric contains stories, descriptions of disaster, and the traditional local wisdom that accompanies them. Kramat Karem lyric have changed over the generations, the singer's interpretation is influenced by historical experience and the background context. From era to era, the meaning does not represent the original intend of the author anymore. This study aims to examine the the singer interpretation from hermeneutic approach and the function of socializing the local wisdom. This research used qualitative method and were analyzed using a hermeneutic approach as a big frame to examine changes of the text in the contemporary Kramat Karem song. The data were collected through literature studies, interviews, records from social media and observations in the community. This study is expected to produce recommendations for Betawi's ethnic to learn and appreciate local wisdoms in gambang kromong songs. In addition, the results of this study also become a trigger for Betawi society to strengthen the Betawi tradional Culture as a medium of communication and social integration.

PENGHINDARAN DAN PENGELAKAN BENTUK USAHA TETAP: Analisis Hukum dalam Hukum Pajak Internasional Zahra, Marshanda Cahyani; Maharani, Audriana Putri; Tuhfaturrahmah, Balqis
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.409

This study explores the phenomenon of Permanent Establishment (PE) avoidance and evasion in Indonesia by examining how multinational companies design their business arrangements to limit tax exposure in the source country. Using an analytical approach that combines regulatory analysis, illustrative cases, and evidence from prior empirical studies, the paper uncovers several recurring practices, including the appointment of ostensibly independent agents, the deliberate separation of operational activities, the maintenance of minimal physical operations, and the increasing reliance on digital business models. In addition, the research reviews the alignment and performance of Indonesia’s domestic tax framework with OECD standards, while emphasizing ongoing difficulties linked to sophisticated corporate configurations, the rapid expansion of digital transactions, and unequal access to information between taxpayers and tax authorities. The results demonstrate that although Indonesia has formally incorporated internationally recognized rules, their effectiveness is constrained at the implementation level. Accordingly, the study highlights the necessity of reinforcing oversight mechanisms, enhancing international tax cooperation, and adopting a significant economic presence concept to more accurately address digitalized and cross-border economic activities. This research advances the academic discussion on PE-related tax avoidance and offers policy-relevant insights for legislators, tax administrators, and future researchers.

BEYOND METRICS: Performance Management Dynamics in Indonesian Public Sector Energy and Mineral Resources Governance Munawaroh, Munawaroh; Ginanjar, Egi; Wibowo, Raditya; Cahyawati, Atiq; Putri, Adela Winda Iryana
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.410

Performance management systems in public sector organizations confront distinctive challenges balancing accountability imperatives with operational complexities, particularly within technically demanding domains like energy and mineral resources governance. This qualitative case study examines performance management system dynamics at Banten Province Energy and Mineral Resources Agency, investigating planning, monitoring, and evaluation processes alongside civil servant interpretations of system implementation. Through semi-structured interviews with purposively-selected officials and operational staff, direct administrative process observations, and systematic document analysis encompassing strategic plans, performance indicators, and institutional reports, research reveals four critical findings: hierarchical performance planning demonstrates regulatory adaptability despite resource constraints; monitoring combines formal mechanisms with digital systems though communication challenges persist; evaluation processes maintain systematic procedures yet retain subjectivity potential in behavioral assessments; and system implementation fosters disciplined, professional, accountable organizational culture despite administrative burden concerns and limited digital integration. Findings enrich understanding of public sector performance management's dynamic character while providing theoretical and practical implications for strengthening performance systems in strategic Indonesian government sectors. Research contributes empirically-grounded insights from underexplored energy-mineral governance contexts, offering evidence-based recommendations for reconciling performance measurement rigor with sectoral operational realities.

THE VISUAL METAPHOR OF WATER IN FLAT AND SPATIAL MOTION ARTISTRY IN THE CREATION OF ANIMATED FILMS TOYANING MAHAGUNA Wijaya, I Kadek Adi Putra; Raharja, I Gede Mugi; Suardina, I Nyoman; Pramana, I Made Bayu
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.422

Water constitutes a fundamental element of the universe and functions as a primary source of life for all living beings on Earth. In Hindu cosmology, Bhuana Alit (the microcosm of the world) is composed of five essential elements Pertiwi (earth), Apah (water), Teja (fire), Bayu (air), and Akasa (ether) that together structure both the physical environment and human existence. Among these elements, water occupies a particularly vital position, as it is directly perceivable through the human senses and indispensable for biological, social, and spiritual continuity. In Gianyar Regency, especially within the Traditional Village of Tegallalang, natural springs represent not only essential ecological resources but also sacred cultural sites that sustain community life. This research employs a qualitative methodology with an ethnographic approach to examine the animated film Toyaning Maha Guna as a cultural narrative that articulates the significance of water through historical, mythological, and folkloric perspectives. The study integrates observations on water utilization, environmental conditions, and spiritual values embedded in local traditions. Structurally, the film adopts the temporal framework of Tri Semaya Kala, particularly emphasizing Atita (the past) in its opening sequence. This segment portrays the descent of the Trimurti Brahma, Vishnu, and Iswara to rescue the Earth from destruction, symbolizing divine intervention as a response to ecological imbalance. From a Hindu philosophical perspective, the visualization and narrative construct water not merely as a physical resource but as a sacred medium of purification, regeneration, and cosmic harmony. The voluntary descent of the gods signifies an ethical model of responsibility and care toward nature, projecting an ideal relationship between humanity, divinity, and the environment. Through this narrative strategy, Toyaning Maha Guna functions as both an aesthetic expression and an environmental discourse, reinforcing the moral imperative to preserve water sources as the foundation of life, civilization, and spiritual well-being.

IMPLEMENTATION OF NANJING SWANSOFT-BASED CNC MILLING SIMULATION IN THE MANUFACTURE OF UMSB BRAND GRAVIS PRODUCT Leni, Desmarita; Muchlisinalahuddin, Muchlisinalahuddin; Usni, Eka Nur; Peng, Lim Hooi; Fadel, Habib Putra
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.423

Development of engraved products featuring institutional identity at Mechanical Engineering Department, Universitas Muhammadiyah Sumatera Barat offers promotional opportunities and commercialization potential. Manufacturing plaques, keychains, and name tags through CNC Milling technology demands precision in design formulation, toolpath optimization, and determination of cutting parameters that align with material properties. This research implements Nanjing Swansoft-based CNC Milling simulation for producing UMSB-branded gravis products, analyzing toolpath prediction accuracy, machining duration, and evaluating contributions toward production efficiency. The study applies descriptive-analytical approach with case study method conducted at Faculty of Engineering during November 2025 to January 2026. Research stages encompass comprehensive literature review on CNC milling technology and parameter optimization, two-dimensional and three-dimensional design creation using SolidWorks software for aluminum material sized 240×60×40 mm, G-code programming employing single tool strategy with Ø10mm end mill designated as T01, configuration of FANUC 0i-M controller with G54 work coordinate system, and execution of four machining phases: facing, roughing, semi-finishing, and finishing operations targeting 20 mm engraving depth. Dimensional validation demonstrates accuracy within ±0.1 mm tolerance on critical dimensions with maximum deviation of ±1.5% in engraving zones, maintaining compliance with manufacturing tolerance limits for institutional souvenir applications. Actual simulation cycle time recorded 68 minutes 50 seconds with deviation below 5% from initial programming calculations. Cutting force monitoring revealed optimal range between 90-140 N without collision detection warnings. Surface quality assessment indicates superior finishing profiles with uniform stepover ridge formation and sharp edge definition on UMSB typography elements without excessive burr formation. Integration of CAD-CAM systems through simulation validates feasibility of CNC instructions for actual machine implementation, confirming Nanjing Swansoft simulator effectiveness as cost-efficient tool for programming verification and material waste reduction supporting manufacturing digitalization within Industry 4.0 framework.

REMOTE SENSING ANALYSIS OF NITROGEN DIOXIDE GHG EMISSIONS SUPPORTS RAP FOR MITIGATING CLIMATE CHANGE IMPACTS IN SITUBONDO REGENCY Thohiron, Mochamad; Suryaningsih, Dwie Retna; Susilo, Achmadi; Sari, Pipin Yunita; Hassan, Faez M.
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.428

The study aims to inventory and analyse GHG Nitrogen Dioxide (NO2) emissions to support regional action plans (RAP in the mitigation and adaptation of PI (climate change) in Situbondo Regency. It is hoped that the research output can be used by regional governments to implement mitigation and adaptation actions. The research area in Situbondo Regency was carried out for five months. The analysis method uses a remote sensing system through exploration of Sentinel- 5P satellite data for GHG NO2 gas numerical spatial data on a cloud-based digital platform, JavaScript Google Earth Engine (GEE) and Google Colaboratory Research (GColab) 2023, image digitization and outlasting in QGIS software. Research data is remote sensing data access to the NO2 gas datasets Sentinel_5P OFFL_ NO2 Offline, MOD 11A1.061_Terra LST, and EDG 1km. Statistical data analysis using SAS v.jmp and Genstat v.18. The results show that the highest NO2 density variable in 2017 was 0,66 – 2,12 g/m2, then decreased to 0,65 – 2,01 g/m2 in 2019 and to 0,63 – 1,94 g/m2 in 2021, with the highest NO2 density in the Banyuglugur sub-district. The highest range of LST variables in 2017 was 19 – 39 0C, then increased to 21 – 40 0C in 2019, and in 2021 decreased again to 18 – 38 0C. Regional variables The highest LST distribution in 2017 and 2019 was relatively the same in each sub-district, namely Situbondo, Panarukan, Panji, Kapongan and Jangkar. NO2 and LST density variables in 2017 and 2019 were lowly correlated (r = 0.55), but in 2021, they were not correlated.

THE EFFECT OF PERCEPTIONS OF EASE, USEFULNESS, AND TRUST ON THE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS AMONG TIKTOK SHOP BUSINESS OPERATORS IN THE CITY OF SUKABUMI Azzahra, Ghefira Nuramalia; Hardianto, Ade Manggala; Firizkiansah, Angge; Muchsam, Yoki; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.429

This study aims to analyze the effect of perceived ease of use, perceived usefulness, and trust on interest in using AIS and to answer how these three factors influence business actors' decisions to adopt the system. The study uses a quantitative approach with a survey design involving 140 respondents selected through purposive sampling, a 1-5 Likert-scale questionnaire, and multiple linear regression analysis. The results show that perceived ease of use and perceived usefulness have positive, significant effects on interest in using the system, with p-values of 0.000 and 0.002, respectively. Meanwhile, trust had no effect, with a significance value of 0.591. However, the three variables also had a significant impact on interest in using the accounting information system, as indicated by the F test (p = 0.000). These findings contribute to a stronger understanding of technology acceptance factors and provide a practical basis for business practitioners and system developers to improve the system's ease of use and benefits, thereby increasing user interest.

THE RISE OF DIVORCE AMONG CIVIL SERVANTS, ESPECIALLY GOVERNMENT EMPLOYEES WITH WORK AGREEMENTS (PPPK) Fitriyani, Neni; Wiguna, Wahyu; Asfar, Andi Hasryningsih; Mubarak, Fajri; Febriana, Moch. Rizky; Agustina, Rizkiana
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.430

Divorce is currently a social phenomenon increasingly common across various circles, including the Civil Service (ASN), particularly among Government Employees with Work Agreements (PPPK). Unlike the general public, divorce among ASN follows a special procedure that involves administrative stages, starting at the work unit and BKPSDM, and culminating at the Religious Court. In Serang Regency, this phenomenon needs attention because it affects family stability and ASN performance. Domestic conflicts, poor communication, and the inability to manage problems are the dominant factors leading to divorce. This study aims to analyze the phenomenon of divorce among ASN and PPPK in Serang Regency and to examine the local government's strategic steps to address this issue. The research uses a mixed-methods approach, combining descriptive, qualitative, and quantitative methods. Data was obtained through interviews and secondary data from the Serang Regency BKPSDM. The results show that divorce is influenced by prolonged conflict and ineffective communication, even though mediation efforts have been made. Local governments need to strengthen ongoing guidance and prevention efforts to reduce divorce among civil servants.

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Khaeruman

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Editorial Address
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