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GENESIS SEMBIRING DEPARI
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East Asian Journal of Multidisciplinary Research (EAJMR)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 28281519     DOI : https://doi.org/10.55927/eajmr.v1i3
Core Subject : Economy, Science, Education, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering
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
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The Influence of Debt Policy, Profitability and Company Size on Company Value in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2022 Period Marsaoly, Novita Romla
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9874

Abstract

This research aims to examine the influence of debt policy, profitability and debt policy on company value in consumer goods sector companies listed on the IDX for the 2019 - 2022 period. Debt policy is measured by the debt equity ratio {DER}, profitability is measured by Return On Assets (ROA) , natural logarithm (Ln). The population in this study is all companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI), a total of 47 companies. The sampling technique used was Porposive Sampling and 18 companies were obtained with a research period of 4 years, thus obtaining 70 sample data. This research method used SPSS version 25 with the data analysis techniques used were the classical assumption test, multicollinearity, heteroscedasticity, normality test, coefficient test m correlation and determination, simultaneous test and partial test. The research results show that debt policy, profitability and company size simultaneously have a significant effect on company value.
The Influence of Machiavellian Personality, Workload, and Love of Money on Dysfunctional Auditor Behavior with Emotional Spiritual Quotient as a Moderating Variable Suryawibawa, Ida Bagus Oka; Wirakusuma , Made Gede; Budiasih, I Gusti Ayu Nyoman; Erawati, Ni Made Adi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9894

Abstract

This study empirically examines the influence of Machiavellian personality, workload, and love of money on dysfunctional auditor behavior, with Emotional Spiritual Quotient (ESQ) as a moderator. A purposive sampling method was used, and data were collected via a survey questionnaire, then analyzed using the Partial Least Square (PLS) approach. Results indicate that Machiavellian personality and increased workload positively influence unethical behavior, whereas love of money negatively impacts it, promoting adherence to ethical standards. ESQ moderates these effects by reducing the impact of Machiavellianism and high workload on unethical behavior while enhancing the ethical influence of financial motivation. These findings underscore the critical role of ESQ in fostering ethical conduct among auditors.
Analysis of Leadership Styles and Organizational Commitment on Employee Performance with Organizational Citizenship Behavior as an Intervening Variable at the Insan Cemerlang Bondowoso Foundation Niqmah, Fauziyah; Sularso, Raden Andi; Tobing, Diana Sulianti K.
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9941

Abstract

This research aims to analyze the styles of leadership and organizational commitment to employee performance through OCB at the Insan Cemerlang Bondowoso Foundation. The sampling method uses nonprobability sampling with all members of the population being sampled as many as 70 people. The research uses path analysis method with the SPSS application. The results show that leadership stylesand organizational commitment have a significant effect on OCB. The level of leadership styleswill have an influence on employee performance. A high level of organizational commitment will improve the performance of Insan Cemerlang Foundation employees, to achieve successful performance. The result shows that organizational citizenship behavior influences employee performance. Organizational citizenship behavior works as an intervening variable between the influence of leadership styleson employee performance. Organizational citizenship behavior also plays a mediating role between organizational commitment and employee performance.
Analysis of Factors Affeecting Original Local Government Revenue (PAD) on the Island of Sumatra Pangaribuan, Anggiat Marulitua; Azansyah, Azansyah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9951

Abstract

Original Local Government (PAD) is one indicator of the independence of regional autonomy in an effort to explore potential and increase revenue sources. This study aims to analyze what factors affect Original local government (PAD). The factors analyzed are GDP Percapita, Number of Population, and Number of Tourists from 2013-2022 on the island of Sumatra. The data used in this study are Panel data with time series sequences from 2013 to 2022 and cross section data in Sumatra Province obtained from the Central Statistics Agency (BPS). The results of this study show that the variable GDP, population, has a positive and significant effect on PAD on the island of Sumatra, but the number of tourists has no effect and is not significant on PAD on the island of Sumatra.
The Effectiveness of Internal Control in Preventing Accounting Fraud in Financial Companies Ilmiha, Jalilah; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9952

Abstract

This research aims to analyze the effectiveness of internal control in preventing accounting fraud in financial companies. The main focus of this research is on the components of the control environment, risk assessment, control activities, and information and communication. The research method used is descriptive with a qualitative approach, involving in-depth interviews, observation and documentation studies. The research results show that a strong control environment and comprehensive risk assessment are very important in reducing the risk of accounting fraud. Effective control activities, such as segregation of duties, transaction authorization, document verification, and account reconciliation, combined with reliable information systems and good internal communications, can prevent fraud and ensure the integrity of financial reports. The conclusion of this research confirms that strong integration between various internal control components is the key to creating an effective control system for preventing accounting fraud in financial companies.
Comparative Analysis of Accrual and Cash Accounting Methods in Financial Reporting Rangkuti, Lusi Elviani; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9953

Abstract

This study examines the comparative analysis of accrual and cash accounting methods in financial reporting. Accrual accounting, which records revenues and expenses when they occur, provides a comprehensive and accurate depiction of a company’s financial health. It is preferred by larger companies and those requiring compliance with accounting standards such as GAAP and IFRS. Conversely, cash accounting records transactions only when cash changes hands, offering simplicity and ease of use, making it suitable for small businesses and individuals. Despite its straightforward nature, cash accounting may not fully represent a company's financial commitments and resources. The choice of accounting method influences financial reporting accuracy, complexity, compliance, and strategic decision-making. This study highlights the strengths and limitations of each method, providing insights for businesses to select the appropriate approach based on their size, complexity, and stakeholder requirements.
The Influence of Leadership Style, Academic Culture, Motivation, Gender and School Status on Teacher Success in Learning Indonesian Language and Literature in SMP Arisandi, Ulyma Tahara; Suryaman , Maman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9961

Abstract

This research aims to determine the influence of leadership style, academic culture, teacher motivation, gender and school status on teacher success in learning Indonesian Language and Literature at SMP in Bangka Regency. This type of research uses quantitative descriptive using an ex post facto approach. Population in study This are 81 junior high school Indonesian Language and Literature teachers in Bangka Regency , consisting of from 35 state, private and MTs schools taken use technique purposive sampling .  Technique analysis of the data used that is analysis path (path analysis). The results of the research show that there is an influence of leadership style, academic culture, teacher motivation, gender and school status on teacher success in learning with a Sig value of 0.00 ≤ 0.050.
The Effect Of Profitability, Leverage, Audit Opinions, And Company Size On The Timeliness Of Financial Reporting. iskandar, Delis Noviawati; wafa, Zaenal
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9985

Abstract

The reason of this inquire about is to decide whether the taking after factors—profitability, use, review supposition, and commerce size—have an effect on how rapidly property and genuine domain segment companies recorded on the Indonesia Stock Trade (IDX) yield their money related reports between 2020 and 2022. With a add up to test measure of 150, the ponder approach utilizes quantitative clear information that is assessed utilizing calculated relapse. The factors benefit, use, and review supposition was appeared to has a halfway effect on the opportune accommodation of monetary explanations, in any case the estimate of the company was found to have no halfway influence on the same. The components of productivity, use, review conclusion, and firm estimate all have an effect on the opportune generation of monetary explanations at the same time.
Analysis of Natural Day Lighting Concepts in Al-Raudhah Mosque in Medan, North Sumatra, Indonesia Aziizah, Qaanitah; Nuraini, Cut; Syam, Fariz Harindra
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.10045

Abstract

The Al-Raudhah Mosque in Medan demonstrates a good application of natural lighting, considering its function as a place of worship requiring optimal lighting. The aim of the research is to understand the lighting concept in the Al-Raudhah Mosque, Medan. This qualitative research uses a descriptive-explorative method. Primary data were obtained through direct surveys of the object being studied. Secondary data collection was sourced from literature studies. The results of the research show that the natural lighting concept in the Al-Raudhah Mosque involves four strategies: 1) Building Orientation, 2) Design of Openings (Doors, Windows, Ventilation), 3) Use of Reflective Materials, and 4) Use of Bright Colors. The building's orientation takes into account its position relative to surrounding elements and structures.
Analysis of Factors Influencing Organisational Citizenship Behaviour of Employees of Airport Organizing Unit Class 1 Mopah Merauke Rizal, Fathu; Ratang, Westim; Sultan, Zulkifli
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.10147

Abstract

The Airport Organizing Unit requires reliable apparatus resources, both in terms of ability in their work and behavior in the organization, because apparatus resources are an important element in the context of providing public services. This research aims to analyze the influence of organizational climate, work environment and supervision in motivating employees to form organizational citizenship behavior among Aviation Security Section employees at the UPBU Class 1 Mopah Merauke Office. Data was collected from all Aviation Security Section employees at the UPBU Class 1 Mopah Merauke Office through a questionnaire. A saturated sampling technique was carried out with a total final sample of 94 respondents. The data collected was analyzed using the SEM (Structural Equation Modeling) technique. The results of the analysis show that there is an influence of organizational climate, work environment and supervision in motivating employee work, but this influence has no effect on organizational citizenship behavior. Thus, work motivation cannot explain the mediating role in this relationship

Page 80 of 105 | Total Record : 1049

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