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INDONESIA
Jurnal Multidisiplin Sahombu
Published by SEAN INSTITUTE
ISSN : -     EISSN : 28098587     DOI : -
Core Subject : Economy, Art, Social, Engineering,
Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice
Jurnal Multidisiplin Sahombu is at the scope of the multidisciplinary intended is only limited to the following points, Economics Politics Public Business Civil society, Finance Culture Arts Law.
Arjuna Subject : Umum - Umum
Articles 659 Documents
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Revenue Recognition Evaluation in Construction Companies Parso, Parso; Mansur, Mansur
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This study evaluates the application of PSAK 72 in revenue recognition at PT. ABC, a construction company. PSAK 72, which replaces PSAK 23 and PSAK 34, introduces a principle-based approach that requires revenue to be recognized upon fulfilling contractual obligations. The research examines whether PT. ABC’s revenue recognition process aligns with PSAK 72’s five-step framework, including contract identification, combination, modification, performance obligation identification, and fulfillment. The study adopts a qualitative approach, utilizing interviews, financial reports, and contract analysis. Findings indicate that PT. ABC largely complies with PSAK 72, particularly in contract identification, combination, modification, and fulfillment of performance obligations. However, the company has not fully implemented the identification of distinct performance obligations. Revenue recognition is conducted progressively based on project completion, using the percentage-of-completion method. The study highlights challenges in aligning construction contracts with PSAK 72, particularly in distinguishing separate obligations within a single contract. The research emphasizes the need for increased awareness and training on PSAK 72 to ensure full compliance. The findings contribute to understanding revenue recognition in the construction industry and suggest further research on PSAK 72 implementation across different sectors.
Forecasting Rice Prices Using the ARIMA Method: A Case Study in DKI Jakarta Province Butar Butar, Belsana; Giffari, Aulya; Putri, Zhafirah Dwi; Karisma, Melisa; Kurniawan, Wawan; Fuad, M. Haddiel
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Rice is a food structure with very important nutrients and is very much consumed by the people of Indonesia. The availability of rice in the country must be fulfilled because rice is a strategic and political food commodity. DKI Jakarta Province as the economic centre and capital city of the country has a strategic role in advancing the national economy, the movement of food commodity prices such as rice is often the centre of attention compared to other regions. Various factors can have an impact on the stability of rice prices and stocks, resulting in fluctuations in rice prices every month. For this reason, a programme is needed that can forecast the staple price of rice to illustrate the problem of food price instability in the future. In this research, we created a rice price forecasting programme using the Python programming language and Jupyter Notebook IDE by applying the ARIMA (Autoregressive Integrated Moving Average) time series method. The data used is a single data set containing rice prices in the period 2018 - 2023 with monthly granularity. The results of rice price forecasting are measured through 4 error metrics namely MSE, RMSE, MAE, and MAPE which show that the results are accurate with low error interpretation.
Factors That Influence Termination Of Employment In Several Industrial Companies In Indonesia Yolanda, Cindy
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

The number of unemployed people in 2015-2024 tends to increase due to the emergence of layoffs influenced by the turmoil of economic growth which tends to stagnate or slightly decline, although inflation can be low, but the fluctuating Rupiah exchange rate weakens, and the value of imports tends to increase the price of goods needed for production makes the conditions of operational financing and production costs increasingly large and makes companies tend to reduce salary costs which have an impact on layoffs which give rise to an increase in open unemployment in Indonesia which is a burden on the State. This study aims to determine and analyze the extent to which economic growth, inflation, exchange rates, and import values ​​will affect the unemployment rate in Indonesia through the real impact of mass layoffs that will occur in 2024. The research method uses a quantitative descriptive method with data collection techniques using observation, questionnaires and literature studies, while data analysis uses classical assumption tests, multiple linear regression tests and hypothesis tests. Based on the research results, it can be concluded that information systems can become more relevant through the digital transformation process by analyzing organizational needs, modernizing technology infrastructure, digitizing business processes, integrating new technologies, building integration between systems and implementing monitoring and analytics, and it can be concluded that digital information systems can improve business operational efficiency by automating operational processes, integrating data and systems, making faster and more accurate decisions, reducing operational costs and facilitating overall digital transformation.
The Relevance To Lesson Of English Literature In A Globalized World Butar-Butar, Chintya Winda Natalia
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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In accordance with the results of the study, it can be explained that the things learned by students in Indonesia in studying English Literature in the current era of globalization are related to the cultural and historical contexts that are described through the process of integration between English literary works and the global context through critical understanding analysis through digital applications and analyzing both types of English literary works through real differences in terms of theme, story setting, message and relevance to current conditions. The research method used is a qualitative descriptive method, where the object of this research is students and school students in Indonesia who take English Literature courses using data collection techniques through literature studies. The results of the study describe that learning English literature in the current global era must be integrated with current conditions and critical understanding must be carried out by analyzing themes, story settings, messages and relevance to the current context.
Revealing The Impact Of The Teacher Mobilization Program On The Competency Of Elementary School Teachers In Bekasi City Awiria, Awiria; Dalilah, Evi; Salsabila, Sabrina Putri
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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He aim of this research is to determine the impact of the Teacher Mobilization program on teacher competency in Bekasi City Elementary Schools. This research was carried out in several elementary schools in Bekasi City, with the subjects being 2 elementary school clusters in Bekasi City, namely the Kranji Cluster and the Kota Baru Cluster. This research used descriptive qualitative research conducted over two months. The data collection process is through observations, questionnaires, interviews with Mobilization Teachers, and documentation results in the form of photos. The results of the research show that there is a significant impact of the Teacher Mobilization program on Teacher competency in Bekasi City Elementary Schools, this is proven by increasing the knowledge and skills of Teachers who have become Mobilizing Teachers, such as using digital learning media, actively participating in teacher competency improvement activities, starting trusted to be a resource for various activities, as well as fulfilling one of the qualifications to become a School Principal. The implications of this research indicate that the Teacher Mobilization program can have a good impact on teacher competency, especially in Bekasi City Elementary Schools, therefore it is hoped that similar programs will reappear so that the quality of education in Indonesia can improve.
The Influence Of Organizational Commitment And Work Discipline On Employee Performance At PT. Arnov Energi Octaviani, Irma Sari
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study examines the influence of organizational commitment and work discipline on employee performance at PT. Arnov Energi. Using a descriptive quantitative method, data were collected through questionnaires, observations, and literature studies from 82 employees. The analysis was conducted using multiple linear regression with SPSS 22. The findings indicate that both organizational commitment and work discipline significantly affect employee performance, both partially and simultaneously. Employees with high commitment and discipline demonstrate better performance, contributing to increased productivity. The coefficient of determination (R²) shows that 86% of employee performance is influenced by organizational commitment and work discipline, while 14% is affected by other factors. To improve performance, PT. Arnov Energi must enhance organizational commitment through engagement strategies and reinforce work discipline through stricter policies. Strengthening these aspects is essential to fostering a competitive and productive workforce.
Analysis Of The Role Of The Depok Manpower Office In Developing Human Resources Through Job Training Liawati, Liawati
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study aims to analyze the role of the Department of Manpower of Depok City in developing human resources (HR) through workforce training programs. This research employs a qualitative descriptive method, with data collected through interviews, observations, and documentation. Interviews were conducted with key informants from the Department of Manpower and training participants to assess the program’s effectiveness. The research findings indicate that the competency-based training programs aim to enhance workforce skills and reduce unemployment rates. The training programs offered are diverse, including barista, culinary arts, vehicle servicing, graphic design, and fashion design, using a 70% practical and 30% theoretical approach. Standardization based on SKKNI ensures training quality, while industrial apprenticeships increase participants’ job opportunities. With simple registration requirements, the program provides greater accessibility for the residents of Depok City. Overall, the Department of Manpower of Depok City plays a significant role in enhancing workforce competitiveness and community welfare, aligning with the city’s development vision.
The Influence Of Motivation And Work Discipline On Employee Performance At PT. Pertama Logistics Service Tanjung Priok Branch Pricilla, Lidya
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This study aims to analyze the influence of motivation and work discipline on employee performance at PT. Pertama Logistics Service, Tanjung Priok Branch. The research method used is quantitative with an associative approach. Data was collected through questionnaires distributed to 80 respondents and analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The research findings indicate that motivation and work discipline simultaneously have a significant effect on employee performance. Partially, work discipline has a more dominant influence than motivation, suggesting that adherence to regulations plays a greater role in improving performance. Additionally, absenteeism and tardiness remain factors affecting productivity. This study concludes that implementing policies that balance motivation and work discipline can optimize employee performance.
House Construction Contracting Agreement Viewed From Civil Law Perspective Muhammad Nurohim
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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The house construction contracting agreement is one of the named forms of agreement specifically regulated in the Civil Code. The purpose of this research is to find out about the arrangement of the house construction contracting agreement in terms of civil law. This type of research is normative with a conceptual and statutory approach. The nature of the research is descriptive analytical. The data used is secondary data consisting of primary and secondary legal materials while data analysis is carried out qualitatively. The contracting agreement is regulated in Chapter 7 A of Book III, Article 1601 b to Article 1616 of the Civil Code. Article 1601 b of the Civil Code states that a work contracting agreement is an agreement that the first party, namely the contractor, binds himself to complete a job for the other party, namely the employer. In a contracting agreement, there is one party who buys work (bouwheer) with another party who is obliged to buy work (contractor / contractor), where the first party wants a work result that is agreed upon by the opposing party, upon payment of an amount of money as a contracting price. For this reason, it is recommended that the agreement be carried out in good faith by the parties to avoid disputes.
Study of Modern Balinese Style Design Forms on Greeting Cards by Putu Pageh Swandi, I Made Dwiarya; Narayana, I Gede; Darmada, I Made; Paramartha, Adhi; Lodra, I Nyoman
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Putu Pageh, a Balinese designer, brings local nuances with a modern touch in the greeting card design 'Selamat Hari Raya Galungan dan Kuningan'. This design features unique visual exploration that distinguishes it from others, making it an interesting subject for research. This study aims to identify the characteristics of Modern Balinese design in the context of graphic design. A qualitative method was used through observation, documentation, literature study, and questionnaires, with thematic analysis based on several visual categories. The study results indicate that the characteristics of Modern Balinese Design in this greeting card lie in the representation of Barong Ket - Rangda combined with jejaitan/tamiang as a symbol of Galungan and Kuningan. The use of pastel colors conveys a celebratory expression with three main colors and their variations through tint/shade techniques. The character illustration is decorative and simplified, incorporating Form Generator's scientific thinking, particularly in the letterform derived from jejaitan/tamiang. This Modern Balinese Design style inspires designers to innovate while maintaining local values. Further research can explore other communication media and audience responses to Modern Balinese style design.

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