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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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Internal Control Analysis and Fraud Prevention Efforts in Public Sector Accounting Kurniawan, Awi; Haliah, Haliah; Kusumawati, Andi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11809

Abstract

The study examines the role of internal control in preventing fraud within public sector accounting by safeguarding assets, ensuring accurate financial reporting, and promoting operational efficiency. Internal control systems are built on control environments, risk assessments, control activities, communication, and monitoring. Weak internal controls, such as inadequate segregation of duties and poor oversight, often lead to fraud in the public sector. Effective measures, including audits, anti-fraud policies, ethical behavior promotion, and the use of technology for monitoring, can mitigate these risks. Strengthening internal control systems enhances financial integrity, protects public resources, and supports efficient governance.
Binary Opposition between Characters against Myths in the Novel Begu Ganjang by Ferdiriva Hamzah Telaumbanua, Ester Anugrah; Sayuti, Sumito A; Sari, Selvia Aniffah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11850

Abstract

This study aims to analyse the narrative construction in a novel by Ferdiriva Hamzah that explores the myth of Begu Ganjang. The study investigates how traditional narratives passed down through generations become the subject of debate in the context of contemporary society. The focus of the analysis lies on the dynamics between the characters, where the main character who tends to represent the values of modernity and rationality confronts the supporting characters who still adhere to traditional beliefs. This research examines the contestation of binary oppositions that emerge from the tensions that occur as reflected in the interactions between characters in the novel. This research method applies a descriptive qualitative approach, using Levi-Strauss' structuralism analysis framework to analyse the mythological construction process. The Levi-Strauss structuralism paradigm is applied to obtain a comprehensive understanding of the phenomenon of the Begu Ganjang myth in the socio-cultural context of Batak society. This study aims to explore and analyse the contradictions that occur in the characters in the narrative of the Begu Ganjang myth. In Levi-Strauss' structuralist perspective, this opposition is conceptualised as binary opposition.
Criminal Liability for Journalists for Reporting the Identity of Children Facing the Law Susanto, Joko; Martitah, Martitah; Sulistianingsih, Dewi; Mursyid, Ali Masyhar; Utari, Indah Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11856

Abstract

The shift from print, television, and radio to online media has made it simpler to obtain a variety of current news sources. Regretfully, despite the ease of access, not all news meets journalistic ethics and legal requirements, including those regarding minors in legal trouble (ABH). This article finds that there are still media offices that do not meet the standards of press regulation, which is governed by Press Council Regulation Number 1/Regulation-DP/II/2019, concerning the Guidelines for Child-Friendly News (PPRA) and Article 5 in the journalistic code of ethics, namely by producing news that is not child-friendly. This research uses 2 (two) theories, namely: Social Responsibility Press Theory and the theory of the relationship between criminal liability and criminal acts, with the research method used being normative juridical with a type of prescriptive research that is a literature study. The type of data used is secondary data. By analyzing the news of several online media that are still disclosing photos or publishing on ABH's identity, ABH's identity should be kept secret, aiming for ABH to be accepted in the community, if ABH's identity is revealed, it is feared that in continuing his life the child will be difficult to accept in society, especially if he is labeled as a "child of a criminal offender".
The Influence of Film Tourism on Interest in Visiting Lake Toba Tourist Destinations Mediated by Motivation: (Case Study of the Movie "Ngeri-Ngeri Sedap") Limbong, Elesabet Octaria; Erida, Erida; Wulan, Sylvia Kartika
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11857

Abstract

This study aims to determine the effect of the Ngeri-Ngeri Sedap film on interest in visiting Lake Toba tourist destinations mediated by motivation (case study film "Ngeri-Ngeri Sedap "). This study employs quantitative approaches and data collection techniques, including the distribution of Likert scale questionnaires. The population in this study was 2,886,121 people with a sample using the 10% percentage Sovin formula with a total of 100 respondents. By using SmartPLS 4.0 software, data testing techniques use the R-Square Test, Validity Test, Reliability Test and Hypothesis Test using Bootstrapping. The results of this study indicate that the destination image in the movie Ngeri-Ngeri Sedap has a significant effect on interest in visiting Lake Toba tourist destinations in mediation Motivation.
Literature Study : Implementation of Business Ethics and Good Corporate Governance Practices in Improving Financial Perfomance Mita, Vina Yulia; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11895

Abstract

This study analyzes the role of business ethics and Good Corporate Governance (GCG) in improving the financial performance of PT. Waskita Karya, focusing on a corruption case involving the company's president director. Using a literature study method, the research evaluates empirical evidence from relevant studies. The findings highlight that implementing strong business ethics and effective GCG—encompassing transparency, accountability, responsibility, independence, and fairness—enhances financial performance. These principles support better management decisions, conflict prevention, and healthier financial outcomes. Thus, business ethics and GCG are crucial in bolstering corporate image and financial success.
Analysis of Cases of Manipulation of Financial Statements and Violations of the Code of Ethics of The Accounting Profession Arini, Wirna Sofi; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11896

Abstract

This study examines the manipulation of financial statements and violations of the accountant code of ethics by PT. Adisarana Wanaartha Life (PT AWL). Using a case study approach, the research provides an in-depth analysis of these issues. Findings reveal that PT AWL manipulated financial reports, while its partner, KAP KNMT (a public accounting firm), failed to detect these irregularities. Both PT AWL and KAP KNMT violated ethical principles, including integrity, objectivity, competence, confidentiality, and professional behavior, as they passed audits without identifying errors. Consequently, administrative sanctions, fines, and business license revocations were imposed, with PT AWL's assets of Rp 2.4 trillion confiscated in October 2022.
Human Facts, Collective Subjects and Author's Worldview in Pendekar Cengeng Silat Story by Kho Ping Hoo Sidik, Miftahul; Liliani, Else
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11897

Abstract

This research explains the relations and implications of Kho Ping Hoo's discrimination experiences as a Peranakan Tionghoa group to the emergence of the Pendekar Cengeng silat story . Data were collected using reading and note-taking techniques. Data were analyzed using Lucien Goldmann's genetic structuralism theory which focuses on human facts, collective subjects, and the author's worldview. The research results show that human facts include various activities carried out by warrior figures in an effort to oppose the oppression of the colonial government. The collective subject shows a group of warriors who work together and are united in one group to carry out the warrior's mission collectively. The author's worldview are about politics, religiosity and life philosophy.
Legal Analysis of Victim Negligence at Railway Crossings : a Case Study of Train Accident in Karawang and Government Legal Responsibility in Enhancing Public Safety Karunia, Karunia; Lestari, Megha Ayu; Usnan, Amar; Hosnah, Asmak Ul
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11916

Abstract

This study analyzes the legal implications of victim negligence in railway crossing accidents, focusing on a fatal case in Karawang, West Java. Using normative legal research and qualitative analysis, the study examines the incident's chronology, evaluates victim negligence under Law No. 23 of 2007 on Railways, and assesses government responsibilities. Findings reveal that victim negligence stems from low safety awareness and weak enforcement of safety regulations. Despite existing legal frameworks, implementation remains inadequate. The study highlights the need for stricter law enforcement, public education, and improved safety infrastructure. It emphasizes the government’s role in proactive accident prevention to enhance railway safety and inform policy recommendations.
The Influence of Learning Environment, Lecturer Knowledge, and Personal Initiative on Learning Process and Graduate Quality: a Structural Equation Modeling Approach Irfansyah, Ade; Suparji Suparji; Bambang Suprianto
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11963

Abstract

This study aims to analyze the influence of the learning environment, lecturer knowledge, and personal initiative on the learning process and graduate quality in higher education institutions. The methodology employed is Structural Equation Modeling (SEM) to test the relationships among these variables. The results indicate that a conducive learning environment and adequate lecturer knowledge significantly contribute to the learning process. Additionally, students’ personal initiative also positively impacts graduate quality. These findings provide essential insights for educational managers to create a better learning environment and enhance teaching quality in efforts to improve graduate outcomes.
Analysis of the Role of Accounting and the Code of Ethics For the Public Accountant Profession Sulaiman, Nur Islamiati; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11975

Abstract

This study aims to explore accounting and its role, as well as to analyze the ethical code that accountants must uphold. It employs a case study of ethical violations by public accountants that occurred at PT. Sunprima Archipelago Financing (SNP Finance). The analysis revealed that PT. Sunprima Nusantara Financing allegedly engaged in criminal activities, including embezzlement and money laundering. Additionally, the public accountant who conducted the audit violated theand principlessof the public accountant code of ethics, specifically integrity, objectivity, competence and professional prudence, and confidentiality. As a result of these violations, both the public accountant and PT. Sunprima Nusantara Pembiayaan faced sanctions from the Financial Services Authority (OJK), which included a freeze on business operations and administrative penalties and fines imposed by the Minister of Finance.

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