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Jurnal Ilmiah Multidisiplin (JUKIM)
Published by Asosiasi Dosen Muda Indonesia
ISSN : 28290488     EISSN : 28290518     DOI : https://doi.org/10.56127/jukim.v1i2
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Multidisiplin adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Dosen Muda Indonesia dan di payungi Oleh Yayasan Dosen Muda Indonesia dan di terbitkan 6 kali dalam setahun yautu Januari, Maret, Mei, Juli, September, November. Jurnal Ilmiah multidisiplin sebagai sebuah jurnal ilmiah diharapkan dapat menunjukkan kepada masyarakat luas akan kekayaan khazanah keilmuan melingkupi berbagai dimensi kehidupan. Ruang lingkup dan fokus terkait dengan penelitian dengan pendekatan Multidisipliner, yang meliputi: Ilmu Ekonomi dan Bisnis, Humaniora, Ilmu Sosial, Komunikasi, Teknik, dan Informatika
Arjuna Subject : Umum - Umum
Articles 429 Documents
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The Influence of Economic Motivation, Tax Knowledge, and Academic Support on Students' Career Intention to Become Tax Consultants: Evidence From The Tax Accounting Study Program at Universitas Pamulang Ngatimin Ngatimin; Danang Choirul Umam; Siti Ratna Sari Dewi
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2924

Abstract

This study investigates the influence of economic motivation, tax knowledge, and academic support on students' career intention to become tax consultants among students of the Tax Accounting Study Program at Universitas Pamulang. A quantitative research design with an associative approach was employed using survey data collected from 99 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS, following validity, reliability, and classical assumption tests. The findings reveal that economic motivation and tax knowledge have positive and significant effects on students' career intention to become tax consultants, whereas academic support does not significantly influence career intention. Among the independent variables, tax knowledge is identified as the strongest predictor, indicating that professional competence plays a more decisive role than institutional support in shaping students' career choices. Simultaneously, the three independent variables significantly explain students' career intention, with the regression model accounting for 60.9% of the variance. These findings contribute to taxation education by emphasizing the importance of competency development and career-oriented learning in preparing future tax professionals.
Monitoring and Evaluation of Tree Seedling Planting as an Effort to Improve Food Security Endang Suprapti; Suroto Suroto; Novia Susanti
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2928

Abstract

Climate change and environmental degradation have become significant challenges affecting environmental sustainability and long-term food security. Tree planting programs have been widely implemented as an environmental conservation strategy; however, empirical evaluations of their implementation and effectiveness remain limited. This study aims to evaluate the implementation of a tree seedling planting program conducted through collaboration between the Ministry of Environment and Forestry and three higher education institutions in Indonesia. A Convergent Parallel Mixed Methods approach was employed by integrating quantitative and qualitative data collected through field observations, interviews, documentation, and administrative records. Quantitative analysis assessed planting performance based on the number of seedlings distributed, planted, and surviving, while qualitative analysis explored program implementation and monitoring processes. The findings indicate that all administrative requirements and planting procedures were successfully fulfilled. A total of 12,000 tree seedlings were distributed and planted across three locations, with a 100% survival rate recorded during the monitoring period. Field observations confirmed that geotagging documentation, monitoring activities, and institutional collaboration contributed significantly to program accountability and implementation success. The study concludes that systematic monitoring and evaluation strengthen environmental conservation programs by ensuring planting compliance and supporting environmental sustainability and food security. The findings provide practical implications for improving monitoring mechanisms in future community-based environmental conservation initiatives.
Analysis of the Influence of Digital Marketing, Product Quality, and Price on Samsung Product Purchase Decisions on the Shopee Marketplace Sri Nawangsari; Trifena Gracia
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2929

Abstract

This study aims to analyze the influence of digital marketing, product quality, and price on Samsung product purchase decisions on the Shopee marketplace. The research employed a quantitative approach using primary data collected through questionnaires. The population consisted of consumers who had purchased Samsung products through Shopee. A non-probability sampling method with a purposive sampling technique was applied, resulting in 150 valid respondents. The data were analyzed using SPSS through validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination. The results show that digital marketing has a positive and significant effect on purchase decisions. Product quality also has a positive and significant effect on purchase decisions and is identified as the most dominant variable. In addition, price has a positive and significant effect on purchase decisions. The Adjusted R Square value of 0.419 indicates that digital marketing, product quality, and price explain 41.9% of the variation in Samsung product purchase decisions, while the remaining 58.1% is influenced by other factors outside this study. These findings imply that Samsung should strengthen its digital marketing strategy, maintain product quality, and offer competitive prices to increase consumer purchase decisions on Shopee.
Analysis of the Du Pont System to Assess the Financial Performance of Property and Real Estate Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Kartika Wulandari; Renny Renny
Jurnal Ilmiah Multidisiplin Vol. 5 No. 03 (2026): Mei: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i03.2931

Abstract

Assessing financial performance is essential for determining whether a company is financially healthy and capable of maintaining its business continuity. This study aims to analyze the financial performance of property and real estate subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period using the Du Pont System. This research employed a quantitative descriptive approach using secondary data obtained from annual financial reports published on the official website of the Indonesia Stock Exchange and the respective companies. The sample was selected using purposive sampling and consisted of four companies, resulting in 20 firm-year observations. Financial performance was evaluated using Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier (EM), and Return on Equity (ROE). The data were analyzed through descriptive analysis and multiple linear regression using SPSS. The results indicate that the financial performance of the sampled companies fluctuated throughout the study period, with each company demonstrating different strengths in profitability, asset utilization, capital structure, and equity returns. Partially, NPM, TATO, and ROI significantly affected ROE, whereas EM had no significant effect on ROE. Simultaneously, NPM, TATO, ROI, and EM significantly affected ROE. These findings indicate that corporate financial performance is more strongly influenced by profitability and asset utilization efficiency than by capital structure.
Sabellianism and the Trinity Doctrine: A Historical and Apologetic Review Hendij Ofian Tololiu
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2937

Abstract

Sabellianism, also known as Modalistic Monarchianism, emerged during the third century as an attempt to preserve the absolute unity of God. However, this teaching was later rejected by the early Christian Church because it interpreted the Father, the Son, and the Holy Spirit merely as different modes or manifestations of one divine Person rather than three distinct and eternal Persons. This study aims to examine the historical background and principal teachings of Sabellianism and to compare them with the doctrine of the Trinity from historical, biblical, and apologetic perspectives. The study employed a qualitative library research method using a descriptive-analytical and comparative approach. Primary sources included biblical texts and the writings of the early Church Fathers, while secondary sources consisted of theological, historical, and apologetic literature. The analysis demonstrates that Sabellianism is inconsistent with the biblical testimony concerning the eternal relationship between the Father, the Son, and the Holy Spirit. The baptism of Jesus, the Great Commission, and other biblical passages consistently affirm the coexistence and distinction of the three divine Persons while maintaining the unity of the divine essence. Historically, the early Church rejected Sabellianism and affirmed the doctrine of the Trinity through the formulations of the Councils of Nicaea and Constantinople. This study concludes that the doctrine of the Trinity provides the most coherent theological framework for understanding the biblical revelation of God and serves as an essential foundation for Christian apologetics in explaining and defending the Christian faith.
Determinants of Firm Value in Consumer Goods Industry Companies for the 2019–2025 Period Dionysia Kowanda; Kartika Sukmawati; Endang Setyaningsih
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2951

Abstract

This study aims to analyze the effects of risk management disclosure, investment decisions, dividend policy, and profitability on firm value. The research objects consist of consumer goods industry companies listed on the Indonesia Stock Exchange during the 2019–2025 period. The research data were collected through documentation from financial statements, annual reports, and sustainability reports. The sampling technique employed purposive sampling with the following criteria: (1) the companies consistently published financial statements, annual reports, and sustainability reports throughout the research period; and (2) the companies did not experience losses or delisting, consistently distributed dividends, and did not undertake mergers or significant restructuring during the research period. Based on these criteria, 11 companies were selected as the research sample, resulting in 77 observations. Hypothesis testing was conducted using panel data regression analysis. Based on the Chow and Hausman test results, the Fixed Effect Model was selected as the most appropriate estimation model. The results indicate that investment decisions and profitability partially affect firm value, whereas risk management disclosure and dividend policy do not have a significant effect on the firm value of consumer goods industry companies during the 2019–2025 period. Simultaneously, risk management disclosure, investment decisions, dividend policy, and profitability affect firm value.
The Influence of Competence, Motivation, and Work Environment on Employee Performance in Financial Services Rosita Rosita; Anton Anton; Dennis Widjaja
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2952

Abstract

This study examines the effects of competence, work motivation, and work environment on employee performance in financial service companies in Yogyakarta. A quantitative approach with a descriptive and verification survey design was employed. The study population consisted of 145 permanent employees, from whom 100 respondents were selected using simple random sampling. Data were collected through a questionnaire using a five-point Likert scale and analyzed with IBM SPSS Statistics Version 26. The analytical procedures included validity and reliability testing, classical assumption testing, multiple linear regression, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results demonstrate that competence has a positive and significant effect on employee performance. Work motivation and work environment also positively and significantly influence employee performance. Simultaneously, the three independent variables significantly affect employee performance, explaining 72.6% of its variation, while the remaining 27.4% is associated with factors outside the research model. Competence is identified as the most dominant predictor of employee performance. These findings indicate that employee performance can be improved through integrated human resource policies that strengthen professional competence, enhance work motivation, and create a safe, supportive, and conducive work environment. This study provides practical evidence for financial service company management in designing employee development, reward, and workplace improvement programs.
Effects of Current Ratio, Debt-to-Equity Ratio, and Return on Equity on PT United Tractors Tbk Stock Price Suwardi Suwardi; Mutiara Aprima Ayu; Randy Reliantama Tanamas
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.3003

Abstract

This study examines the effects of the Current Ratio, Debt-to-Equity Ratio, and Return on Equity on the stock price of PT United Tractors Tbk during the 2016–2023 period. The study employed a quantitative approach using secondary data obtained from the company’s quarterly financial statements and stock price records published by the Indonesia Stock Exchange and the company’s official website. Purposive sampling was applied, resulting in 32 quarterly observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial significance tests, simultaneous significance tests, and the coefficient of determination with IBM SPSS version 25. The results show that the Current Ratio has a negative and significant effect on stock price, with a significance value of 0.030. In contrast, the Debt-to-Equity Ratio and Return on Equity do not have significant partial effects, with significance values of 0.087 and 0.380, respectively. Simultaneously, the three financial ratios have a significant effect on stock price, as indicated by a significance value of 0.049. The adjusted coefficient of determination is 0.160, indicating that the model explains 16% of the variation in stock price, while the remaining 84% is associated with factors outside the model. These findings indicate that liquidity, leverage, and profitability should be considered collectively when evaluating stock price movements, although other financial and market-related factors remain dominant.
Code-Switching and Code-Mixing Typologies and Functions in Negotiating Third-Space Hybridity in No Na’s “Rollerblade” Wati Purnama Sari
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.3033

Abstract

In the era of globalization, language functions not only as a means of communication but also as a medium for negotiating identity and representing culture. This study examines the relationship between language use and cultural identity in No Na’s bilingual song “Rollerblade.” It aims to identify the types and communicative functions of code-switching based on Hoffmann’s framework, the types of code-mixing based on Muysken’s framework, and the ways in which these linguistic choices construct a cultural Third Space through Homi K. Bhabha’s postcolonial theory. This study employed a qualitative descriptive method. The data consisted of selected lyrical expressions containing Indonesian and English linguistic elements. The data were collected through purposive sampling and analyzed by classifying the forms of code-switching and code-mixing, identifying their communicative functions, and interpreting their relationship with Third Space dynamics. The findings reveal inter-sentential, intra-sentential, and tag code-switching, as well as insertion and congruent lexicalization in code-mixing. These linguistic strategies function to express group identity, provide interjections, clarify intentions, discuss particular topics, and emphasize statements. Their interaction reflects cultural mimicry, ambivalence, and subaltern agency. The findings indicate that No Na does not merely imitate Western popular culture but actively negotiates local and global identities by normalizing Indonesian cultural expressions within a global musical context. Thus, “Rollerblade” demonstrates how young people can participate in global culture while maintaining and reconstructing their local cultural identity.

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