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East Asian Journal of Multidisciplinary Research (EAJMR)
ISSN : -     EISSN : 28281519     DOI : https://doi.org/10.55927/eajmr.v1i3
East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies and ideas that have been achieved in any area of research. The accepted articles are going to be published in the monthly publication. Any interested authors are required to submit their manuscripts in English. The mission of the East Asian Journal of Multidisciplinary Research (EAJMR) is to promote excellence by providing a venue for academics, students, and practitioners to publish current and significant empirical and conceptual research in the Enginering; health sciences; information technology; computer scince; religion; arts; business; humanities; applied, natural, and social sciences; and other areas that tests, extends, or builds theory. The East Asian Journal of Multidisciplinary Research (EAJMR) is a double-blind, peer reviewed, open access journal.
Arjuna Subject : Umum - Umum
Articles 1,049 Documents
Enticing Player-NPC Dialogue System in a Visual Novel Game Using Intent Recognition with BERT Galingana, Cesar D.; Cagadas, Rolan B.
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4887

Abstract

This study aims to develop a visual novel game in which the user can actively interact with an NPC by entering their own response rather than selecting dialogue options, as well as to improve the immersion of the Player-NPC dialogue system by obtaining the player's in-game text inputs while using intent recognition with the BERT transformer model. The researchers developed two different versions of the visual novel game to achieve their goal. The first version of the game uses the standard visual novel game mechanics, while the second version uses text input to communicate with NPCs, and the BERT algorithm was integrated in this version for the intent recognition of the player's text inputs. The retraining of the model achieved an accuracy of 0.9375. To measure the players’ immersion in both versions, a Modified Immersion Experience Questionnaire was given to the players to complete after each playthrough of the visual novel games. Based on the research findings, the researchers concluded that when participants played the game that uses Intent Recognition with BERT, their level of immersion significantly improved.
Fraud Triangle Perspective: Detecting Financial Statement Fraud Using the Beneish M-Score Model in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Erlina W Djatnicka; Jamian Purba; Dian Sulistyorini Wulandari
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4894

Abstract

This study aims to determine the effect of Financial Stability, Financial Targets, and External Pressure on Financial Statement Fraud in Property and Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015–2017. The research method used in this study is quantitative. The data used is secondary data in the form of financial statements and annual reports. The sampling technique in this study was the purposive sampling method, where the sample selection was based on certain criteria. The samples used in this study amounted to 30 property and Real Estate companies listed on the Indonesia Stock Exchange in 2015–2017. The analysis technique in this study uses logistic regression analysis. The results of the analysis show that financial stability has a positive effect on fraudulent financial statements, financial targets have a positive effect on fraudulent financial statements, and external pressure has no positive effect on fraudulent financial statements.
The Effect of Human Growth Index and Investment on Economic Growth in Central Java Province Bado Riyono; Sumaryoto; Meirinaldi
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4946

Abstract

Investment and the human development index (IPM) have an important role in maintaining economic growth in the province of Central Java. This study aims to determine the effect of investment on economic growth, the effect of HDI on economic growth, and the effect of investment and HDI on economic growth. The research method used is a quantitative one. The data were taken from the Central Java Bureau of Statistics from 2017 to 2021. The classic test was carried out using the normality, heteroscedasticity, and multiplierity tests. After that, several hypothesis tests were carried out, such as the Coefficient of Determination Test (R2), the F test, and the t test. The results showed that, there is an effect of investment on economic growth; there is an effect of HDI on economic growth; and there is an effect of investment and HDI on economic growth. These results can be the basis for further research.
Online Teaching Competencies, Attitude Towards Mathematics and Academic Achievement of Grade 10 Learners in Geometry: a Path Analysis Verben G. Simbulas; Edna T. Salva; Lolly Jean C. Simbulas
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4947

Abstract

This study aimed to determine the influence of online teaching competencies and attitude toward mathematics on the academic achievement of grade 10 learners in geometry. Also, it sought to find out the best fit model that would explain the academic achievement in geometry. Grade 10 learners from selected private schools that utilized online learning modality were chosen using complete enumeration. An adapted set of questionnaires were used in obtaining the data. A quantitative research design using the descriptive-correlational method was employed. The collected data were treated using the mean and standard deviation, Pearson product moment correlation, linear regression analysis, and path analysis. Findings revealed that the levels of online teaching competencies, mathematics attitude, and academic achievement in geometry were high, moderately high, and low, respectivelyFurthermore, a respecified model showing the indirect effect of the online teaching competencies on the academic achievement in geometry through the attitude towards mathematics as a mediator was found to be the best fit model for the academic achievement in geometry.
Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in the Perspective of the Theory of Planned Behavior Benny Oktaviano; Dian Sulistyorini Wulandari; Syifa Fauziyyah
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4982

Abstract

This study aims to determine the effect of economic level, tax knowledge, fiscus service, and fines on taxpayer compliance in paying Land and Building Tax of Rural and Urban Areas (PBB-P2) in East Cikarang District, Bekasi Regency. The types of data used in this study are secondary data and primary data obtained by distributing questionnaires to taxpayers in East Cikarang District using a random sampling method. The analysis technique used in this study was the multiple linear regression technique. The results show that (1) Economic level has no effect on taxpayer compliance in paying PBB-P2, (2) Tax knowledge has a positive and significant effect on taxpayer compliance in paying PBB-P2, (3) Fiskus services have a positive and significant effect on taxpayer compliance in paying PBB-P2, (4) Fines have a positive and significant effect on taxpayer compliance in paying PBB-P2, (5) Economic Level, Tax Knowledge, Fiscal Services, and Fines have a simultaneous effect on taxpayer compliance in paying PBB-P2.
Exploring the Work Immersion Experiences of Grade 12 STEM Students in a Local Science Integrated High School: A Narrative Research Zohail I. Ador; Hyacinth Amanda C. Banaag; Claire Angela M. Bombio; Daphne Nicole A. Consignado; Marjanna Angelica V. Quinay; Justin Lemuel C. Santos
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4989

Abstract

The implementation of the K–12 curriculum in the Philippines brought about changes to the education system. One of which is the implementation of Work Immersion in senior high school. This is a subject that immerses students in different work environments. This narrative research was conducted to explore the experiences of senior high school students from a local science-integrated high school before, during, and after their Work Immersion. A semi-structured interview was held to gather data. Interviews were recorded and transcribed. Thematic analysis was used to identify themes that emerged from the study. Results revealed that the students’ have little to no idea about Work Immersion. Nonetheless, students stated that their experience in Work Immersion helped them enhance and prepare themselves for their careers. Lastly, the learning process gained from Work Immersion helped students for personal growth. The schools may find more partner institutions aligned with students’ interests and future careers for a more meaningful experience.
Tax Audit and Collection on Tax Revenue Jamian Purba; Dian Sulistyorini Wulandari; Neng Deti Rohimah
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.4995

Abstract

This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan. The sampling technique used in this study was the convenience sampling method. The measurement scale used in the time series is the ratio scale. To determine the accuracy of the data, the analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that tax audits have a positive and significant effect on tax revenues, and tax collection has a negative and significant effect on tax revenues.
Accountability and Transparency as the Implementation of Financial Accounting Standards Interpretation (ISAK) 35 (Study on Non-Profit Entities) Vista Yulianti; Dian Sulistyorini Wulandari; Marina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.5000

Abstract

This study aims to determine the reasons for the revocation of PSAK No. 45 and the application of ISAK 35 and to analyze the presentation of the financial statements of the Yayasan Bina Integrasi Edukasi on the Presentation of the Financial Statements of Non-Profit-Oriented Entities. This type of research is qualitative through a case study approach. The research method used in this research is descriptiveThe results of this study indicate that the reasons for the revocation of PSAK No. 45 are that it has been regulated by another SAK. Then, the Yayasan Bina Integrasi Edukasi presented its financial statements based on ISAK 35. Then, there are not many differences regarding the presentation of PSAK No. 45 and ISAK No. 35 in the financial statements of non-profit organizations. Keywords: Interpretation of Financial Accounting Standards (ISAK) 35, Statement of Financial Accounting Standards (PSAK) No. 45, presentation of financial statements, foundations.
The Urgency of Reforming Regulations for Money Laundering in the Digital Era Mashuril Anwar
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.5009

Abstract

This article aims to examine the politics of criminal law in dealing with cyber-based money laundering and the urgency of updating regulations to combat money laundering in the digital era. The type of research used in writing this article is normative with a statutory approach. The collection of legal materials in this study was also supported by literature studies and analyzed qualitatively and deductively. Based on the discussion, at the normative level, it is still partial and has not been specifically regulated. Currently, cyber laundering crimes are only accommodated by several separate legal regimes that have not been able to reach the perpetrators of cyber laundering crimes. Countermeasures against money laundering in the digital era, like cyber laundering, are still governed by conventional regulations. Therefore, it is urgent to update regulations on dealing with cyber laundering crimes that can accommodate the complexity of the problem.
Tourism Digitalization Through the Implementation of National Tourism Information System “Sisparnas” in Papua Province Oscar Oswald O. Wambrauw; Ilham
East Asian Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i7.5044

Abstract

The study discusses the digitization of tourism with a focus on the Implementation of the National Tourism Information System (Sisparnas) in Papua Province. The method used is a library research approach. The results of this study indicate that the tourism competitiveness index for Papua is still low, at 30 (thirty) out of 34 (thirty-four) provinces in Indonesia. Furthermore, updating the Sisparnas data was carried out by involving a team of surveyors who served in five customary areas. The surveyor team is equipped through the implementation of technical guidance to provide education on the importance of data and information in order to develop tourism. As a recommendation for engagement, the surveyor should not only see from the perspective of experience in the field of tourism but also understand the conditions and situation of the area as well as the tourism potential of the area, therefore, it is better for the surveyor team to come from representatives of each regency or city.

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