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International Journal of Multidisciplinary Sciences and Arts
ISSN : -     EISSN : 29621658     DOI : https://doi.org/10.47709
International Journal of Multidisciplinary Sciences and Arts is an international, multidisciplinary, peer-reviewed and open-access journal that provides a platform to produce high-quality original research, Reviews, Letters, and case reports in natural, social, applied, formal sciences, arts, and all other related fields. Our aim is to ameliorate the speedy distribution of new research ideas and results and allow the researchers to create new knowledge, studies, and innovations that will aid as a reference tool for the future.
Articles 339 Documents
Unsafe Actions for Occupational Accidents in Construction Workers: A Systematic Literature Review Azizah, Mulia Fadhilatul; Novrikasari, Novrikasari; Zulkarnain, Mohammad; Noviadi, Pitri
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.6200

Abstract

The sector with a high accident rate in Indonesia is the trade and services sector (21.4%), which in this case includes construction. 32% of work accident cases that occurred in Indonesia throughout 2017 were work accidents in the construction sector. It is stated that 88% of work accidents occur due to unsafe actions so it is necessary to conduct research regarding factors related to unsafe actions on work accidents in construction workers. This research uses Systematic Review and PRISMA. The data was obtained from related research that has been collected by the author. A total of 8 journals were used in this research. Knowledge, use of PPE, and supervision are related to unsafe actions towards work accidents in construction workers. It is necessary to provide training and education to increase workers' insight into Occupational Health and Safety knowledge, procedures for using tools and PPE so that workers are able to map the dangers and risks in their work and work environment. It is necessary to create rules/policies and a commitment from supervisors and management to take firm action against workers who violate rules such as not using PPE in the form of punishment.
Employee Perceptions towards the Effectiveness of the Whistleblowing System Research Breliastiti, Ririn; Setiawan, Temy; Herninta, Tiwi; Natalsya, Nasya Lita
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6249

Abstract

Recent high-profile corporate scandals, such as Enron, Volkswagen, and Lehman Brothers, underscore the critical role of whistleblowing systems (WBS) in uncovering fraud and unethical practices. Despite their importance, challenges persist in implementation, including employee fears of retaliation and inconsistent follow-up. This study examines employee perceptions of WBS effectiveness, aiming to: (1) evaluate WBS efficacy in whistleblower protection, report handling, and sanctions; (2) analyze cultural acceptance and challenges; (3) identify factors influencing employee comfort (e.g., anonymity, trust in management); and (4) propose recommendations for improvement. Using qualitative methods, data were collected via online interviews with 36 employees (18 meeting criteria) from Indonesian companies, primarily in finance, and analyzed thematically using NVivo software. Results revealed that while WBS enhances transparency and enables faster detection of major violations (e.g., corruption), effectiveness is hampered by insufficient follow-up on minor cases, technical barriers (e.g., email server issues), and fears of social retaliation. Employee comfort hinges on robust anonymity guarantees and transparent processes, yet 61% of respondents expressed uncertainty about protection mechanisms. Corporate culture generally supported WBS but risked misuse in hierarchical or small-team environments. Recommendations include strengthening policy socialization, ensuring impartial sanctions, upgrading technical infrastructure, and enforcing strict confidentiality. The study concludes that WBS effectiveness requires organizational commitment to cultural and procedural reforms, though limitations in sample diversity and subjective data necessitate future mixed-method research across broader sectors and direct observation of WBS implementation.
The Influence of Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure: Evidence from the Indonesian Energy Sector, 2021-2023 Nugroho, Anshori Agung; Witono, Banu Witono
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6269

Abstract

This study examines the influence of board of directors’ characteristics—specifically gender diversity, board size, educational background, the presence of foreign directors, and board tenure—on the extent of Corporate Social Responsibility (CSR) disclosure. The research focuses on a critical and high-impact context: the Indonesian energy sector from 2021 to 2023. Employing a quantitative methodology with purposive sampling, the study analyzes a panel dataset of 54 firm-year observations from energy companies listed on the Indonesia Stock Exchange (IDX). CSR disclosure is measured using a comprehensive index based on the Global Reporting Initiative (GRI) Standards, and the hypotheses are tested using multiple linear regression analysis. The results reveal that board size has a statistically significant and positive influence on the level of CSR disclosure. Conversely, board gender diversity, the educational background of directors, the proportion of foreign directors, and board tenure do not demonstrate a significant effect. The model's Adjusted R2 of 0.214 indicates that 21.4% of the variation in CSR disclosure can be explained by the board characteristics examined. The findings suggest that in the highly regulated Indonesian energy sector, a larger board, which provides a broader pool of expertise and enhances monitoring capacity, is a key internal governance mechanism driving greater CSR transparency. These results offer valuable insights for corporate policymakers aiming to strengthen governance for sustainability and for regulators seeking to improve the quality of corporate reporting beyond mandatory compliance.
The Impact of Inflation, Exchange Rate, Interest Rate, and Economic Growth on The Indonesia Stock Exchange Composite Index Fauzi, Abdullah; Wijoyo, Amin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6326

Abstract

This study aims to analyze the influence of macroeconomic variables specifically inflation, exchange rate, interest rate, and economic growth on the Composite Stock Price Index (IHSG) in Indonesia during the 2005–2023 period. Recent fluctuations in global and domestic economic conditions have raised concerns about how these key indicators affect stock market performance, prompting the need for empirical examination. The research objective is to identify which of these variables significantly affect the IHSG and to confirm whether common assumptions about their influence hold true over a longer time frame. A saturated sampling method was employed, yielding 19 annual time-series data points. The data were analyzed using multiple linear regression techniques with the assistance of EViews 12 software. The findings reveal that the exchange rate and economic growth both have a significant negative impact on IHSG, whereas the interest rate exerts a significant positive influence. In contrast, inflation does not significantly affect the index. These results suggest that investors, market analysts, and policymakers should closely monitor changes in exchange rates, interest rates, and economic growth, as these factors can meaningfully impact market dynamics. The conclusion drawn from this study confirms that not all macroeconomic variables influence IHSG as commonly assumed, and further research may be necessary to explore these relationships in different economic contexts or with higher-frequency data.
Determinants of Accounting Conservatism in Mining Companies Listed on the Indonesia Stock Exchange in 2019–2023 Fabanyo, Musdalifa; Zamzam, Irfan; Hormati, Asrudin; Zainuddin, Zainuddin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6341

Abstract

This study investigates the determinants of accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Specifically, it examines the effects of exploration activity level, firm size, leverage, and capital intensity on accounting conservatism. Data were collected from 11 mining companies that met the selection criteria, resulting in 55 firm-year observations. The study employed purposive sampling and multiple linear regression analysis with the aid of EViews software. The findings reveal that exploration activity level, firm size, and leverage do not significantly influence accounting conservatism. However, capital intensity shows a significant positive effect on accounting conservatism, suggesting that firms with higher capital intensity tend to adopt more conservative accounting practices. These results indicate that despite the inherent risks and uncertainties in mining operations, companies may not necessarily apply conservative reporting unless influenced by substantial capital investment. The study contributes to the literature by highlighting the role of capital intensity as a key driver of accounting conservatism in resource-intensive industries and provides insights for stakeholders seeking more reliable financial information in high-uncertainty sectors.
Analysis of the Realistic Mathematics Education Approach and Its Influence on Critical Thinking Skills Harman, Harman
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6433

Abstract

The purpose of this study is to balance the ineffectiveness of classroom learning in the learning process with conventional models, while students who receive it are more passive and afraid to express their opinions because they consider mathematics difficult to learn. This study uses an experimental quantitative research method. The population in this study were all students of grade VII. Sampling using the Random Sampling technique, where two classes were given different treatments. The results of this study are to determine the differences in the Realistic Mathematics Education (RME) approach to the critical thinking skills of seventh-grade students of SMPN 2 Kota Jambi. Based on the results of the Post-test, it can be seen that the critical thinking skills of students in class VIIIA (experimental) of SMP Negeri 2 Kota Jambi on the material set, the average value is 76.84 with a standard deviation of 6.96 while in class VIIID (Control) the average is 72.75 with a standard deviation of 11.64. Based on this calculation there is a difference between the experimental class and the control class, this is the influence of the Realistic Mathematics Education (RME) approach.
Historical Review Of Jambi Until The 17th Century Rahim, Arif
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6434

Abstract

The purpose of this study is to examine the origins of the Malay kingdom and the factors that influenced its emergence and existence in the context of the development of Jambi history until the 17th century. By digging and re-tracing and continuing with objective analysis of historical facts, this paper is expected to enrich the treasury of knowledge, as well as become a reflection and consideration for related agencies in making decisions or policies, especially if such matters are related to historical issues. This research is a literature review research based on the analysis of various conceptual information and qualitative and quantitative data from various reputable scientific articles. The results of this study are that the history of Asia between the 17th century is interpreted as a historical process that lasted more than a millennium, where the sea, fertile land, mountains and deserts are basic elements in a region where interactions occur between sailors, nomads and farmers. Such thinking allows for a principle where each element from various sets such as the Indian Ocean, Arabs, Indians, Chinese and so on are combined in the same historical pattern. This route is known as the silk route which functions to distribute products from east to west.
Coconut Plants (Cocos Nucifera L.) And Some Pests And Diseases That Attack Them Defitri, Yuza
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6435

Abstract

This study aims to identify several pests and diseases that attack coconut plants. The benefits of the plant lie not only in the flesh of the fruit, which can be processed into coconut milk, copra, and coconut oil, but all parts of the coconut plant have significant benefits. The method used for sampling was a purposive sampling method in the main nursery. In this study, sampling was conducted in one village with three nursery locations (f?, f?, and f?). The population at each nursery location was 130 seedlings. Therefore, the sample used was 15% of the 130 plants, namely 20 plants. The results of this study: coconut beetle pests can be controlled effectively with insecticides: Sevin 85 SP with a dose of 10 grams/tree where half is watered and the rest is sprinkled onto the shoots of the plant towards the growing point, with an interval of every two months - Lebaycid 50 EC, with a dose of 5 cc/liter of water/tree and an interval of two months - For preventive measures, Basudin 10 G can be used with a dose of 20 grams/tree directly sprinkled onto the shoots of the plant and repeated every 3 months.
The Influence of Oil Prices, Gold Prices, and Inflation on the Indonesian Sharia Stock Index 2021-2025 Nawatmi, Sri Nawatmi; Nusantara, Agung; Maskur, Ali; Setiawan, Mulyo Budi
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6439

Abstract

As is known, the stock price index always fluctuates. Fluctuations are sometimes high, sometimes low, and sometimes it is difficult to predict the rise and fall of the stock index. Therefore, the purpose of this study is to determine how the variables of world oil prices, world gold prices and inflation affect the Indonesian sharia stock index (ISSI). The type of data is secondary data. The data taken is time-series data, the time period January 2021 - February 2025. The dependent variable is ISSI, while the independent variables are world oil prices, world gold prices and inflation. Data sources come from BPS (Central Statistics Agency), BI (Bank Indonesia) and investing.com. The analysis method used is the OLS (Ordinary Least Square) method with multiple linear regression techniques. Before analyzing, classical assumption detection was carried out starting from the detection of normality, multicollinearity, heteroscedasticity and autocorrelation. The estimation results show that the world oil price variable does not affect the movement of the ISSI, while the world gold price and inflation have a positive effect on the Indonesian sharia stock index.
The Influence of Zero Waste Packaging Adoption on Café Competitiveness in Medan through Food Delivery Applications Ginting, Hendro Sutomo; Ravel, Mutiha Aristo; Karo-Karo, Imran
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6531

Abstract

As environmental awareness among consumers continues to rise, the use of eco-friendly packaging has become a potential business strategy to enhance a company’s competitive value. This growing awareness has encouraged culinary businesses to adopt sustainable practices, one of which is the implementation of zero waste packaging. This study aims to analyze the influence of zero waste packaging adoption on the competitive advantage of cafés in Medan City, taking into account the mediating role of customer satisfaction within the context of food delivery service applications. A quantitative approach was employed, using a survey method involving customers who actively use food delivery services from cafés. The theoretical framework is based on the Resource-Based View (RBV) and consumer behavior toward green innovation. Data were analyzed using Structural Equation Modeling (SEM). The results indicate that the adoption of zero waste packaging has a positive and significant effect on café competitiveness, both directly and indirectly through customer satisfaction as a mediating variable. These findings highlight the importance of integrating sustainability values into culinary business strategies to strengthen competitive advantage in an increasingly digital and environmentally conscious era.

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