cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
genesissembiring@gmail.com
Editorial Address
Jln Sutomo Ujung No 28D, Medan
Location
Unknown,
Unknown
INDONESIA
Indonesian Journal of Advanced Research (IJAR)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29860768     DOI : https://doi.org/10.55927/ijar.v2i4
Core Subject : Science, Education, Engineering,
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media
Indonesian Journal of Advanced Research (IJAR) is an open-access and peer-reviewed journal, published by Formosa Publisher, which is mainly intended for the dissemination of research results by researchers, academics, and practitioners in many fields of science and technology. IJAR publishes articles monthly. The editors welcome submissions of papers describing recent theoretical and experimental research related to: (1) Theoretical articles; (2) Empirical studies; (3) Case studies; (4) Literature Review and (5) Applications of recent technology advancement.
Arjuna Subject : Umum - Umum
Articles 55 Documents
 2   3   4   5   6 
Search results for , issue "Vol. 4 No. 7 (2025): July 2025" : 55 Documents clear
An Existentialist Philosophical Perspective on the Ethics of ChatGPT Use Andreas, Otto Mart; Samosir, Elisabet Marthawati
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.14989

Abstract

The advancement of artificial intelligence (AI), particularly through ChatGPT, offers significant convenience but also raises ethical concerns related to autonomy, responsibility, and authenticity. This study critically examines AI usage through the lens of existentialist philosophy. Using qualitative methods and literature review, it explores the views of Jean-Paul Sartre, Martin Heidegger, and Søren Kierkegaard to analyze the ethical implications of AI for human existence. The findings suggest that AI use must align with personal freedom and responsibility. ChatGPT is not merely a tool but a medium that can shape human authenticity and may lead to existential alienation if uncritically used. Thus, ethical awareness and philosophical reflection are essential in navigating AI’s role in modern life.
The Effect of Leverage and Liquidity on Company Value with Profitability as a Mediation Variable SS, Muh Fathul Mubaraq; Musyaffi, Ayatulloh Michael; Buchdadi, Agung Dharmawan
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15012

Abstract

This research explores how leverage and liquidity influence firm value, with profitability acting as a mediating factor. A quantitative method was utilized, employing SPSS version 30 along with Multiple Linear Regression and the Sobel Test for data analysis. The study focused on companies within the technology sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A total of 13 companies were selected as samples, resulting in 52 data points. The findings show that leverage has no significant effect on firm value. Liquidity has no significant effect on firm value. Leverage has a positive and significant effect on profitability. Liquidity has a positive and significant effect on profitability. Profitability has a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value through profitability. Liquidity does not have a significant effect on firm value through profitability.
Synergy of Training and Assistance for Beginner Entrepreneurs among Graduates of Bunda Produktif Institut Ibu Profesional Sumatera Utara Sari, Elva Citra; Dalimunthe, Ritha F.; Harahap, R. Hamdani
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15014

Abstract

This study explores the synergy model of training and assistance for beginner entrepreneurs in the Bunda Produktif program by Institut Ibu Profesional Sumatera Utara. Using a qualitative approach, data were collected through in-depth interviews, observations, documentation, and focus group discussions. Thematic analysis was conducted using NVivo 15. Findings indicate that the program’s success is driven by the synergy of community-based training, continuous assistance, and the use of digital platforms. The program effectively enhances participants’ productivity, self-efficacy, and economic and social contributions. Key success factors include facilitator competence, community involvement, and digital access, while challenges include time management, financial independence, and limited post-program activities. The study recommends developing an adaptive, passion-based training and assistance model integrated with a digital monitoring system for sustainability and replication.
The Influence of the Work Environment on Organizational Commitment Mediated by Employee Job Satisfaction (A Study at the Badung Branch of the Bali Regional Development Bank) Putri, Ni Luh Maha Cantika; Rahyuda, Agoes Ganesha
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15016

Abstract

Organizational commitment refers to the emotional bond, loyalty, and sense of obligation an employee feels toward their organization. This study investigates the influence of the work setting on organizational dedication, with job satisfaction serving as a mediating element. The research was carried out at the Bali Regional Development Bank (BPD Bali), Badung Branch, involving 45 employees selected through a census approach. Data were obtained through questionnaires and interviews, then analyzed using Path Analysis and the Sobel Test. The findings reveal that the workplace atmosphere and employee satisfaction both have a beneficial and substantial impact on commitment to the organization. Moreover, the work atmosphere positively influences job satisfaction, which then facilitates the connection between the work atmosphere and commitment to the organization.  These results align with social exchange theory,  suggesting that improving the workplace atmosphere and employee satisfaction may lead to greater commitment among staff.
Analysis of the Impact of Tax Amnesty Policy Repetition on Tax Compliance and State Revenue in Indonesia Rosidah, Naely Salamatun; W, Irwan Sutirman
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15022

Abstract

This study aims to analyze the impact of a repeatedly implemented tax amnesty policy on the level of tax compliance and state revenue in Indonesia. Tax is the main source of state revenue and plays a crucial role in funding development and public services. However, low tax compliance is a serious challenge for the national tax system. The Indonesian government has implemented tax amnesty several times as an effort to improve compliance and broaden the tax base. Although this policy provides short-term benefits in the form of increased revenue. Research results show that repeating tax amnesty can actually reduce long-term tax compliance and create negative expectations among taxpayers. Taxpayers tend to postpone their obligations in the hope that there will be another tax amnesty, which ultimately has a negative impact on the stability of state revenues.
Comparative Analysis of Construction Costs for Concrete and Steel: A Case Study of the Modern Islamic Boarding School an – Nizam Purwokerto Hanapi, Fajri; Rafli, Mochamad; Jati, Muhamad Alfito; Farhan, Ohan
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15025

Abstract

The selection of structural materials plays a crucial role in determining cost efficiency and construction time in building construction projects. This study aims to analyze and compare the construction costs of reinforced concrete and steel structures in the construction of the Modern Islamic Boarding School An-Nizam in Purwokerto. A quantitative comparative method was used by calculating the volume of work, construction cost estimates (RAB), and project duration for both types of structures. The analysis focused on main structural elements such as columns and beams, based on detailed drawings, unit price standards, and project technical data. Based on the calculations and analysis of this project, it can be concluded that the total construction cost for the reinforced concrete structure is Rp 8,983,363,148.58. Meanwhile, the total construction cost for the steel structure is Rp 8,445,489,989.60. The duration of the steel construction work is 19-20 weeks, and the duration of the concrete structure construction work is 25-30 weeks. Therefore, it can be concluded that from this case study, the total cost required for concrete structure construction is cheaper than steel structure construction by a difference of Rp 537,873,158.98. However, the duration of steel structure construction is faster than concrete construction, with a difference of 6-10 weeks.
Flexible Time to Enhance Shopping Need and Customer Visit on the Shopee Website Sari, Dian Ratna; Indriastuti, Herning; Rahmawati, Heni Rahayu
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15037

Abstract

This study aims to analyze the effect of flexible time on shopping need and customer visit on the Shopee platform. Using a quantitative approach with SEM-PLS, the findings reveal that flexible time directly and indirectly influences customer visits through shopping need. The results support the Stimulus-Organism-Response (SOR) model in explaining digital consumer behavior. Flexible time enhances psychological comfort and internal motivation to shop and engage with the platform. The study implies that time-based marketing strategies in e-commerce are essential to boost user engagement and loyalty.
The Influence of Perceived Organizational Support on Employee Well-Being Mediated by Employee Engagement of PT. BPR Bali Dananiaga Employees Candradewi, I Gusti Agung Istri; Adnyani, I Gusti Ayu Dewi
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15039

Abstract

Employee well-being is a feeling of being appreciated by the company for their contribution which can increase employee dedication and performance. This study is to examine how employee engagement mediates the impact of perceived organizational support on employee well-being. 53 employees participated in the study, which was carried out at PT. BPR Bali Dananiaga using the census method. Data was gathered by means of surveys and interviews. Path analysis using SPSS version 25.0 was the data analysis method employed. The study's findings suggest that employee well-being is positively and significantly impacted by perceived organizational support. Employee well-being is positively and significantly impacted by employee engagement. Employee engagement is positively and significantly impacted by perceived organizational support. The relationship between perceived organizational support and employee well-being is somewhat mediated by employee engagement. This study strengthens Social Exchange Theory and can be an evaluation material for PT. BPR Bali Dananiaga in overcoming employee well-being problems.
Flood Analysis: Case Study of Terusan Pemuda Road Nasrudin, Jujun; Faisal, Faisal; Arbiansyah , Muhammad Nabil; Nurdiyanto, Nurdiyanto
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15048

Abstract

This study analyzes flood characteristics on Jalan Terusan Pemuda, Kesambi District, Cirebon City, driven by climate change and urbanization. Methods include rainfall analysis using the Thiessen Polygon method, rainfall frequency analysis with the Gumbel method, and drainage capacity evaluation using the Manning equation. Maximum daily rainfall data from 2015–2024 shows that the Penggung station contributed the most rainfall despite its smaller coverage area. The design rainfall for 2-, 5-, and 10-year return periods is 95.58 mm, 130.62 mm, and 153.83 mm, respectively. Drainage evaluation revealed that channels P5 and P9 are overloaded, while P1 and P10 are non-functional due to sedimentation and waste. Recommendations include channel normalization, construction of interceptor systems, implementation of Low Impact Development (LID) concepts, public education, and improved inter-agency coordination.
The Effect of E-Filing Implementation, Level of Understanding of Taxation, and Tax Sanctions on Individual Taxpayer Compliance in Submitting Annual Tax Returns Sutopo, Ika Destiana Risti; Supriatiningsih, Supriatiningsih
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15049

Abstract

This study investigates the effects of E-Filing implementation, tax understanding, and tax sanctions on individual taxpayers’ compliance with annual tax return submission. Using a quantitative survey approach, data were collected from 300 respondents. Analysis was conducted with SmartPLS version 4, employing inner and outer models, alongside bootstrapping for hypothesis testing. Results indicate that E-Filing adoption, enhanced tax literacy, and enforcement of tax sanctions significantly improve taxpayer compliance. These findings underscore the importance of these factors in increasing compliance levels. The study offers valuable insights for tax authorities aiming to boost state revenue by reducing tax evasion and improving tax administration efficiency, ultimately contributing to optimized national revenue collection.

Page 5 of 6 | Total Record : 55

 2   3   4   5   6 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 10 (2025): October 2025 Vol. 4 No. 9 (2025): September 2025 Vol. 4 No. 8 (2025): August 2025 Vol. 4 No. 7 (2025): July 2025 Vol. 4 No. 6 (2025): June 2025 Vol. 4 No. 5 (2025): May 2025 Vol. 4 No. 4 (2025): April 2025 Vol. 4 No. 3 (2025): March 2025 Vol. 4 No. 2 (2025): February 2025 Vol. 4 No. 1 (2025): January 2025 Vol. 3 No. 12 (2024): December 2024 Vol. 3 No. 11 (2024): November 2024 Vol. 3 No. 10 (2024): October 2024 Vol. 3 No. 9 (2024): September 2024 Vol. 3 No. 8 (2024): August 2024 Vol. 3 No. 7 (2024): July 2024 Vol. 3 No. 6 (2024): June 2024 Vol. 3 No. 5 (2024): May 2024 Vol. 3 No. 4 (2024): April 2024 Vol. 3 No. 3 (2024): March 2024 Vol. 3 No. 2 (2024): February 2024 Vol. 3 No. 1 (2024): January, 2024 Vol. 2 No. 12 (2023): December 2023 Vol. 2 No. 11 (2023): November 2023 Vol. 2 No. 10 (2023): October 2023 Vol. 2 No. 9 (2023): September 2023 Vol. 2 No. 8 (2023): August 2023 Vol. 2 No. 7 (2023): July 2023 Vol. 2 No. 6 (2023): June 2023 Vol. 2 No. 5 (2023): May, 2023 Vol. 2 No. 4 (2023): April 2023 Vol. 2 No. 3 (2023): March 2023 Vol. 2 No. 2 (2023): February 2023 Vol. 2 No. 1 (2023): January, 2023 Vol. 1 No. 1 (2022): December 2022 More Issue