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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 Effect of Earnings Management and Audit Quality on Company Value Creation With Risk as an Intervening Variable Bramastyasa Gilang Pradata
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

The purpose of this study is to examine the effect between earnings management and audit quality on company value creation by considering risk taking as an intervening variable.For this purpose, this study uses research data from companies listed on the Indonesia Stock Exchange, especially in the Miscellaneous Industry from 2018 to 2020. The structural equation model using the WarpPLS program was used to analyze the data.The findings of this study indicate that earnings management has a negative impact on corporate risk taking. Then, audit quality has an influence on the company's risk taking. Meanwhile, if risk is considered to test firm value, the findings show that the three components of earnings management, audit quality and risk have an influence on the creation of company value creation.The results of this study are expected to help analyze capital markets in developing countries, as well as provide an overview of strategies that companies can use to create corporate value.
Ethnics in Expressing Opinions on Social Media: The Role of Regulation, Influence of Public Opinio, Legal Awareness, Online Security, and Social Responsbility Convolutional Neural Network Method Muhammad Caesar Akbar; Alamda Zeki Amala
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Social media has become a major platform for public opinion. However, this freedom is often not accompanied by adequate ethical responsibility. This study highlights the case of "Poltekbang and the funding crisis" as a real example of how violations of communication ethics on social media can have a negative impact on the reputation of individuals and institutions. Using a phenomenological approach, this study explores various comments and narratives that develop on social media, accompanied by references from academic journals, including those indexed by Scopus. The results of the analysis show that the spread of information without a verification process, the emergence of hate speech, and the tendency to overgeneralize are the main patterns of ethical violations on social media. Based on these findings, this study recommends increasing digital literacy and implementing empathy-based communication guidelines. These steps are expected to encourage the creation of a healthier, more constructive, and more responsible discussion culture in the digital space.
State Responsibility in Protecting Women from the Trap of Online Loans: A Legal Analysis of the Consumer Protection Law and the ITE Law Neri Tarigan, Luri
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Women are one of the most vulnerable groups to become victims of illegal online loans. The study aims to analyze the state's responsibility in protecting women from the trap of illegal online loans, with a focus on the legal protection aspects regulated in the Consumer Protection Law and the Electronic Information and Transactions Law. The study also identifies the role of policies and regulators in creating a fair protection system, and provides recommendations for strengthening legal protection for women in the online lending sector. The research method uses a normative legal approach, by analyzing applicable laws and regulations and related literature that supports the analysis of women's protection. The results of the study show that although there are regulations governing consumer protection, implementation in the field is still weak, and many women are trapped in illegal online loans which are not only financially detrimental but also have psychological impacts. The state's responsibility in this case includes strengthening law enforcement against illegal online loans, increasing financial and digital literacy among women, and protecting personal data. The study suggests the importance of collaboration between the government, private sector, and society to create a safer and more equitable environment for women in dealing with illegal online loans. Research reveals the importance of strengthening the role of policy and regulators in realizing a more effective protection system, especially by implementing more targeted education and literacy programs.
Analysis of the Mineral Content of Mountain Salt in South Krayan District: Implications for Local Food Health Jemri, Jemri; Jannah, Harizatul; Hajar, Siti; Ramli, Ismail
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This research focuses on analyzing the mineral content in mountain salt derived from saltwater sources in the mountainous area of Krayan, especially South Krayan. The main objective of this research is to identify the mineral content in mountain salt, with the hope that it can be further developed for economic, environmental, health, and scientific aspects. Potential uses include natural resource development, health and nutritional benefits, mountain salt-based industries, and sustainable mining practices. The research method involved laboratory testing using Atomic Absorption Spectrometer (SSA), X-Ray Difractometer (XRD), and Scanning Electron Microscopy (SEM). SSA results showed the content of minerals such as Na, K, Mg, Al, Cu, Zn, Fe, Ba, and Sr. XRD analysis identified the main peak of NaCl crystals with impurities of KCl, CaCl₂, MgCl₂, and AlCl₃. SEM observations revealed a cuboidal crystal morphology with a space group of Fm3m and a crystal lattice length of 5.620 Å. Overall, this study aims to understand the mineral composition of mountain salt and its implications for local food health.
Glass Reflections In Expression Photography Susanto Umboro
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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An activity that demands creative value in work, the creator tries to process various elements of art to produce interesting and different works from others. Observations of colored glass that is crushed into fragments that are illuminated by natural light (sun) so that it reflects an interesting reflection, then the idea emerged as a basic concept in the process of creating photographic artwork. Glass reflection is a combination of visualization from the seeds of imagination. By exploring the reflection or reflection of colored glass fragments as an object of creating artwork with photography media, the creator believes that the reflection or reflection of glass that is photographed with an extreme macro technique, namely a reversed lens, will present aesthetic images of various patterns, styles, and abstract forms. Photographic works are a visual language practice that contains messages and has a discourse of knowledge and meaning. The photographic work entitled "Glass Reflection in Expression Photography" raises the imaginations that exist within the creator by using reflections or reflections of light from colorful glass shards as a metaphorical expression of what exists and invites art lovers to imagine each by looking at the artwork that the creator produces.
Exploring the Meaning of Ichnography at the Cheng Ho Mosque Endah Wulandari
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Cheng Hoo Mosque located on Jl. Raya Purbalingga, Selaganggeng Village, Mrebet District, Purbalingga is a mosque building that has a shape resembling a Chinese temple building with a Chinese architectural style. The architecture of the Cheng Hoo Mosque is present to color certain communities dynamically bringing different nuances, because this mosque is an interesting expression to review. Cheng Hoo Mosque in Purbalingga is an interesting research object to be studied related to the meanings contained in its architectural and interior forms. This research object, besides being unique and interesting, also contains aesthetic values displayed through symbols and icons in its architecture and interior. The results of research, analysis, and discussion of the Cheng Hoo Mosque in Purbalingga with an Iconography approach through three stages of analysis, namely pre-iconography, iconography, and iconological interpretation. This mosque shows the artistic motifs in it to represent the aesthetic form with a fantasy style. The theme in the basic concept of Chinese ethnic conflict. The symbolic value contained in the work is to inform that there is a collaboration between China and the archipelago
The Influence of Online Games on a Person’s Emotions Feyzal Rizkillah; Dewi Khurun Aini; Ikhrom, Ikhrom
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study examines the emotional effects of online gaming on teenagers and young adults, emphasizing both the beneficial and improvement of cognitive abilities, and social interaction via multiplayer platforms. Nonetheless, excessive gaming has been linked to emotional instability, such as anger problems, depression, anxiety, and social withdrawal. Employing a qualitive phenomenological method with purposive sampling, the research conducted interviews and observation of gamers aged 13 to 25 who engage in online gaming for over an hour each day. Result indicates that the release of dopamine from accomplishments in games promotes addictive behavior, leading to extended playtime even in the face of emotional turmoil. Anger problems frequently arise from a sense of loss, injustice, dan placing blame outside oneself instead of engaging in self reflection. The study uses behaviorist theory to analyze the stimulus-response connection related to gaming addiction and emotional reaction, highlighting the importance of personalized interventions. In the end, encouraging a balanced gaming strategy can enhance advantages, while reducing psychological threats for at-risk young people.
Asymmetric Decentralization: Efforts to Maintain a Balance of Power between the Center and the Regions Sundawa Bahtiar
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study discusses the concept of asymmetric decentralization as a strategy to maintain the balance of power between the central and regional governments within Indonesia's governance system. Asymmetric decentralization grants different authorities to certain regions based on their unique geographical, social, economic, and political conditions. The aim of this research is to analyze how the implementation of asymmetric decentralization can strengthen regional autonomy without weakening national integration. The method used is a qualitative approach, employing literature review and policy analysis as data collection techniques.The findings of this study indicate that asymmetric decentralization in Indonesia is an effective solution for maintaining the balance of power between the central and regional governments. Through the provision of special autonomy to specific regions such as DKI Jakarta, Yogyakarta, Aceh, Papua, and West Papua, the government is able to accommodate the historical, cultural, and social uniqueness of each area. The implementation of this decentralization has proven to increase public participation, strengthen local identity, and promote the efficiency of regional governance. However, its success is highly dependent on clear regulations, institutional capacity, and consistent political and social support.
Information System Audit: A Case Study of Bank Syariah Indonesia Wafa, Zaenal; Airawaty, Diana; As'ari, Hasim
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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The increasingly advanced development of technology requires the business world to compete competitively, effectively, and efficiently. PT Bank Syariah Indonesia, Tbk, is one of the companies engaged in the banking sector that has placed technology in achieving its goals. The company uses the workflow integrated system engine (WISE) application to process home ownership financing applications. The author identifies problems or weaknesses in the WISE application related to its performance, security, reliability, and functionality. This study aims to describe data in the form of tables and graphs. To determine the maturity level criteria for the WISE application. This study uses a quantitative research type, namely research that produces findings that can be obtained using statistical methods. This study focuses on the maturity level of the WISE application using the COBIT 4.1 framework. The average maturity score of each subdomain is at level 3.5, and its maturity index is in the range of 3.51 to 4.5, namely 3.51 to 4.5 at maturity level 4 (four), namely, managed and measurable. Regarding the results of the information system control maturity level expected in this study, the author obtained a score of 4.8 with a maturity index of 4.51 - 5.00 or level 5 or Optimization. Accounting information systems have become widely used in various organizations or institutions, both private and government. Remember that banking data is very sensitive because it is related to financial data, which needs to be supported by a reliable data security system. The vulnerability of information systems can result in data hacking by irresponsible parties. This qualitative research examines and analyzes audits of technology or IT-based information systems in Indonesian BUMN, in this case, Bank Syariah Indonesia, which is based on Risk Management with the Control Objectives for Information and Related Technologies (COBIT) framework1,2,3. The COBIT framework has been trusted as a reliable framework for assessing an organization's IT governance. This research found that Bank BSI has managed risk well in its IT-based system.
Analysing the Interconnectedness of Cultural Values in Fine Art Works with Roland Barthes' Semiotic Approach I Gede Anjas Kharisma Nata; Mohamad Yudisa Putrajip; Qatrunnada, Qatrunnada; Ashar Banyu Lazuardi; Lalu Exel Ardi Alfiansyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

Cultural values are concepts, beliefs, principles, and standards of behavior shared by a particular society or group. These values reflect the way a community views the world, life, and social interaction, and provide guidance for group members in living their daily lives. The research method used in this research is descriptive qualitative research method. This method is carried out by analyzing, describing, and summarizing various conditions and situations from various data that have been collected from interviews or observations about problems in the field. This research was conducted in several steps to ensure accurate and relevant data. The conclusion that can be drawn from this research is that each work has its own cultural values contained in it, where each work has similarities in reflecting the identity and cultural heritage of the community. These values provide guidance for the community to maintain traditions and understand the meaning of life through the symbols in the artwork. This confirms that artwork is not only an aesthetic expression, but also a medium to convey deep and meaningful cultural messages. Thus, artworks play an important role in preserving and teaching cultural values to future generations.

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