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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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The Influence Of Financial Health On Bank Financial Performance Aerlangga, Aerlangga
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study aims to analyze the impact of bank financial health on financial performance using a quantitative method and multiple regression analysis. The research population consists of banks listed on the Indonesia Stock Exchange (IDX), while the sample is selected using the purposive sampling method, based on the availability of complete financial data. The independent variables used in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), and Net Interest Margin (NIM), with Return on Equity (ROE) as the dependent variable. The results indicate that NIM has a significant positive effect on ROE, while BOPO has a significant negative effect. Meanwhile, CAR, NPL, and LDR do not have a significant impact, suggesting that capital adequacy and credit risk are more related to long-term stability rather than profitability. The regression model explains 30.3% of ROE variability, with the remainder influenced by external factors. These findings emphasize that operational efficiency and optimal net interest margin management are crucial in improving bank profitability.
The Influence of Capital Structure and Governance on Financial Performance Fahmi, Darul; Sawukir, Sawukir
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study examines the influence of capital structure (Debt-to-Equity Ratio/DER) and corporate governance (independent commissioners) on financial performance, measured by Return on Assets (ROA). Using multiple linear regression analysis on companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, the findings reveal that independent commissioners have a significant positive impact on ROA, while capital structure does not significantly influence profitability. The R Square value of 41.5% indicates that capital structure and corporate governance explain only part of ROA variations, with the remaining 58.5% influenced by other factors. These results highlight the importance of strong governance in enhancing financial performance and suggest that companies should focus on transparent and accountable management practices to achieve sustainable growth.
Generation Z and Legal Literacy: Efforts to Increase Understanding of Human Rights by Digital World Yudith Sitinjak; Dani Hiskia Siringo-ringo
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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The digital era brings new challenges in understanding and protecting human rights, especially for Generation Z who grew up in a digital environment. Legal literacy becomes key to providing an in-depth understanding of human rights and ways protecting them in the digital world. This article discusses the importance of legal literacy for Generation Z. in supporting awareness and protection of human rights. By using descriptive-qualitative approach, this article explores the role of legal literacy in improve Generation Z's understanding of their human rights, as well as provide recommendations strategies for integrating legal literacy into formal and non-formal education.
The Influence Of Emotional Intelligence And Digital Literacy On Teacher Performance Arifin, Arifin; Yusuf, Yusuf
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
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This study aims to analyze the influence of emotional intelligence and digital literacy on the performance of elementary school teachers in Pamulang District, South Tangerang. Using a quantitative method with a survey approach, data were collected from 80 teachers selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS 26.00. The results indicate that emotional intelligence and digital literacy significantly influence teacher performance, with digital literacy having a more dominant impact than emotional intelligence. The coefficient of determination test shows that these two independent variables explain 56.4% of the variance in teacher performance, while the remaining 43.6% is influenced by other factors not analyzed in this study. Additionally, the F-test confirms that the regression model is statistically significant in explaining teacher performance. Therefore, improving digital literacy and emotional intelligence is crucial in enhancing teaching quality. Continuous training is necessary to strengthen teachers' digital skills and emotional management to address the challenges of education in the digital era.
The Existence and Authority of the Regional Representative Council in Indonesia's Bicameral System Dani Firlandani; Prastiwi, Dian Eka; Karhati, Tati
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Indonesia's constitutional system adopts a bicameral system with the presence of the Regional Representative Council (DPD) as a representation of regional interests. However, the effectiveness of the DPD within the legislative system still faces various challenges, particularly due to its limited authority compared to the House of Representatives (DPR). The DPD only has the right to propose and provide considerations on certain draft laws but does not possess full legislative authority. This study aims to analyze the existence and authority of the DPD within Indonesia's bicameral system, identify the challenges it faces, and offer recommendations for strengthening its role. This study employs a normative method with a legislative and conceptual approach. The findings indicate that Indonesia's bicameral system is asymmetrical, where the authority of the DPD remains far below that of the DPR, differing from the bicameral systems in other countries such as the United States, where both legislative chambers hold full authority. This limitation creates a dilemma in representing regional interests in national policymaking. Therefore, reforming the authority of the DPD is necessary to achieve a more balanced legislative system that reflects the principles of inclusive democracy.
Analysis of Public Interest Towards Purchasing Broiler Chicken Meat at The PTM Market (Modern Traditional Pendopo) Empat Lawang District Rama Andora; Bagus Dimas Setiawan; Teguh Karyono
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
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This study aims to analyze public interest in broiler chickens and examine the factors that influence it. public interest in purchasing broiler chickens at Modern Traditional Market (PTM) Pendopo. This study was conducted from October to November 2024 at the Modern Traditional Pendopo Market, Pendopo District, Empat Lawang Regency with a sample size of 46 people. Hypothesis testing used the SPSS version 23 software application with non-parametric statistical data testing in accordance with social science data. The results of the study showed There is influence significant between Work (X3), Education (X6) and Intensity of Social Activities (X7) on Purchase Interest (Y) of Chicken. Where simultaneously there is an influence between Price, Texture, Work, Income, Amount Member Family, Education, Intensity Social and Religious Activities with Purchase Interest.
Application Of The Fixed Asset Depreciation Method At SD 102076 Juhar Village Pranju Harlon Sinaga; Abdul Gani; Minasari Nasution
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
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The aim of this research is to determine: Application of the Fixed Asset Depreciation Method at SD 102076 Juhar Village. The purpose of this research is to determine whether there are differences in the influence of depreciation methods in calculating the amount of depreciation of non-building tangible assets on reports. This research was conducted at a school. This type of research is a case study. Data was obtained by conducting interviews and documentation. The data analysis technique used is quantitative analysis technique. The data analysis method used is descriptive, where the information used is a transaction recap report. The results of the research show that it will occur more/less in 2022 in 2023. The data analysis method used is descriptive, where the information used is a recap report so that the school must make corrections in the month and year concerned.
Implementation of the Employee Payroll and Wage Accounting System at the Investment and One-Stop Integrated Service Office of North Sumatra Province Mela Andriani Hasibuan; Minasari Nasution; Abdul Gani
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
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This research aims to analyze the implementation of the payroll accounting system and employee wages at the North Sumatra One Stop Integrated Services and Investment Service. An effective accounting system is very important in supporting the smooth process of employee payroll and wages, as well as ensuring accuracy and efficiency in financial recording. This research uses a qualitative descriptive method. And data is collected through observation, interviews and documentation related to payroll and wage processes. The research results show that the accounting system currently implemented has helped increase efficiency and accuracy in the payroll and wage process. It can be concluded that the implementation of the payroll accounting system uses a government regulatory system and is in accordance with applicable government regulations. The author concludes that the North Sumatra One Stop Investment and Integrated Services Service is adequate.
Application of the Fixed Asset Depreciation Method and its Impact on the Performance of Fixed Asset Reports at the One Stop Integrated Service and Investment Service Siti Nur Widya Astuti; Zahri Fadli; Minasari Nasution
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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The aim of the company is basically to ensure that the company's operations continue to obtain optimal profits on the investment invested by the shareholders or owners in the company. Application of depreciation charges for fixed assets, using a depreciation method that is in accordance with government accounting standards. Asset depreciation method at the One Stop Integrated Services and Investment Service to calculate fixed asset depreciation expenses. The depreciation expense will result in a decrease in fixed assets and government equity on the balance sheet of the financial statements. The purpose of this research is to determine the application of the fixed asset depreciation method and its impact on the performance of the Fixed Asset Report used by the One Stop Integrated Services and Investment Service. The analytical method used is the descriptive method. The data collection technique used is a documentation study which is carried out by taking the necessary data and studying and analyzing it. Based on the research results, it shows that the calculation method for depreciation of fixed assets is appropriate according to Financial Accounting Standards (SAK) No. 17 of 2008 by determining the amount that can be depreciated first. The depreciation method used and to determine the economic useful life of an asset being depreciated.
Analysis of Testamentary Regulations in Islamic Law: A Study of Legal and Practical Aspects Tolhah Toha Nawawi
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study analyzes the regulation of wills in Islamic law with a focus on legal and practical aspects. A will is an instrument in the distribution of inherited assets regulated by Islamic law, which has special provisions regarding limitations, recipients and implementation. This study uses a normative research method with a juridical-theological approach to explore the legal basis of wills in the Qur'an, Hadith, and fatwas of scholars. In addition, this study also reviews the practice of implementing wills in Muslim society, including the challenges that arise in their implementation. The results of this study indicate that a will in Islamic law has a significant role in distributing inheritance fairly, especially for parties who are not included in the list of heirs. Based on an analysis of Islamic legal sources, both from the Qur'an, Hadith, and the opinions of scholars, it was found that a will not only functions as a form of social concern, but also as a legal instrument that grants rights to certain individuals without violating the principle of justice in the distribution of inheritance. This study also emphasizes that the implementation of a will must meet certain requirements, such as the existence of ijab and qabul, a maximum limit of one third of the inheritance, and an agreement with the heirs if the amount exceeds this limit. In addition, wills have been proven to have a positive impact in preventing conflict among heirs and ensuring that the assets left behind are used properly in accordance with the principles of justice in Islam.

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