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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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Myth of Wa Sirikamba in The Muna Community in Wali Village, Watopute District, Muna Regency Muhammad, Sadam; Nurtikawati, Nurtikawati
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to identify the forms and functions of the Wa Sirikamba myth in the life of the Muna community in Wali Village, Watopute District, Muna Regency, as well as to analyse the influence of this myth on their mindset and social behaviour. Employing a qualitative approach with ethnographic methods, data were collected through observations, in-depth interviews with local cultural figures and community members, as well as relevant documentary studies. Data analysis was conducted using Bronislaw Malinowski's functional theory, which emphasises the role of myths in maintaining social and cultural stability within communities. The findings indicate that the Wa Sirikamba myth is not merely an oral narrative but also involves sacred sites and belief rituals that bind the community in religious and social practices. This myth serves several important functions: (1) a social function as a tool for social control that shapes interactions among individuals, (2) a religious and spiritual function that connects the community with supernatural forces, (3) an ecological function that regulates the relationship between humans and nature, (4) an educational and moral function that instils local wisdom values, and (5) a mystical and magical function in spiritual life. This research asserts that the Wa Sirikamba myth is more than just a traditional story; it is an integral part of the belief system and cultural identity of the Muna community, remaining relevant within a modern social context.
The Role of Price to Earning Ratio as an Intervening Variable in the Relationship Between Financial Ratios and Stock Returns of Transportation Sector Issuers on the Indonesia Stock Exchange During the 2020–2024 Period Boquifai, Petronela Maria Merces da Costa; Pandin, Maria Yovia R; Kusmaningtyas, Amiartuti
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study investigates the role of the Price to Earning Ratio (PER) as a mediating variable in the relationship between financial ratios, Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER. and stock returns of transportation companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Employing a quantitative approach with Structural Equation Modeling (SEM) using SmartPLS, the analysis reveals that CR and DER significantly influence PER, while ROA does not. However, PER does not significantly affect stock returns, indicating it is not an effective mediating variable. Additionally, the direct effects of ROA, CR, and DER on stock returns are also statistically insignificant. These findings suggest that stock returns in the transportation sector are more influenced by external factors, such as macroeconomic conditions and investor sentiment, than by internal financial metrics. The study contributes to the financial literature by emphasizing the limited role of traditional financial ratios in predicting stock performance within this sector.
Analysis of the Effect of Profitability, Solvency, and Activity Ratios on Firm Value in Conventional Banks in Indonesia During the 2021–2024 Period Araujo, Delia Iria Magno de; Pandin, Maria Yovia R; Kusmaningtyas, Amiartuti
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to analyze the effect of profitability, solvency, and activity ratios on firm value in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The financial ratios examined include Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER), while firm value is measured using stock prices. The research employs a quantitative approach with multiple linear regression analysis, supported by SPSS version 27. Data were collected from audited annual reports of 15 conventional banks selected through purposive sampling. The results indicate that ROA, ROE, and DER have a significant simultaneous and partial influence on stock prices. The regression model passes all classical assumption tests and demonstrates an R² value of 0.68, meaning 68% of the variation in stock prices can be explained by the three financial ratios. These findings highlight the importance of financial performance as a determinant of firm value in the banking sector.
The Influence of Financial Literacy and Fintech Usage on Investment Interest Among Generation Z in Jakarta: The Mediating Role of Financial Self-Efficacy Frimayasa, Agtovia; Pandin, Maria Yovia R; Kusmaningtyas, Amiartuti
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to analyze the influence of financial literacy and fintech usage on investment interest among Generation Z in Jakarta, with financial self-efficacy as a mediating variable. Using a quantitative explanatory research design, data were collected from 100 respondents aged 18–27 through purposive sampling. Structural Equation Modeling using SmartPLS was employed to test direct and indirect relationships among variables. The results reveal that both financial literacy and fintech usage significantly influence investment interest, with fintech usage showing the strongest effect. Financial self-efficacy also plays a significant mediating role, bridging the gap between knowledge, technology access, and investment behavior. These findings highlight the importance of combining financial education, digital access, and psychological empowerment to enhance investment participation among youth. The study contributes to behavioral finance literature and provides insights for policymakers and fintech developers in designing inclusive and confidence-building financial programs for young investors.
The Effect of Earnings Management and Leverage on Tax Aggressiveness in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange in 2020–2024 Mulyawati, Lilis; Bayyinah, Delyra Thaif; Sa'adah, Indana Zulfa; Febriyanti, Merlin; Rafifah, Anjelita Dhia; Aprila, Reni; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to examine the effect of earnings management and leverage on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax aggressiveness has become a widespread practice, potentially harming state revenue, particularly when firms engage in tax planning strategies through earnings manipulation and debt structuring. The study employs a quantitative approach with panel data regression using purposive sampling of 35 manufacturing firms that consistently reported positive profits and complete financial statements. Tax aggressiveness is measured using the abnormal book-tax difference (AbBTD), while earnings management and leverage are treated as independent variables. The findings show that both earnings management and leverage have a positive and statistically significant effect on tax aggressiveness, both individually and jointly. These results support agency theory, suggesting that managers may act opportunistically to reduce tax burdens. The study recommends enhancing ethical financial reporting practices and strengthening regulatory oversight to minimize tax avoidance behavior.
The Effect of Leverage and Tax Avoidance on Earnings Management in Cement Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020–2024 Azizah, Ghina; Eimar, Cut Rachel; Aulia, Syahirah Chanda; Ningrum, Cahaya; Dawolo, Kristiani; Ramadhan, Ramadhan; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to examine the influence of leverage and tax avoidance, both individually and jointly, on earnings management among companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis approach, the findings indicate that leverage has a significant and positive effect on earnings management, suggesting that companies with higher debt levels are more likely to engage in income manipulation. Similarly, tax avoidance also shows a significant and positive impact on earnings management, reflecting the tendency of firms to adjust reported income to reduce tax liabilities. The panel regression analysis further confirms that leverage and tax avoidance collectively affect earnings management, with the probability value supporting the conclusion that both variables are statistically significant determinants of earnings manipulation practices in the manufacturing sector.
The Effect of Corporate Social Responsibility and Cash Holding on Firm Value in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange in 2020–2024 Almeidina, Dhea; Margareth, Sarah; Yusuf, Maulana; Maulana, Dadang; Yanti, Febri; Yustiani, Paras; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to examine the effect of Corporate Social Responsibility and Cash Holding on the value of companies listed on the Indonesia Stock Exchange. Utilizing secondary time series data spanning from 2020 to 2024, the research investigates how each variable, both individually and collectively, influences firm value. The findings indicate that Corporate Social Responsibility has a positive and significant impact on company value, supported by a probability value below the standard significance level. Similarly, Cash Holding shows a positive and significant effect on firm value, suggesting that companies with higher liquidity are perceived more favorably by investors. Moreover, the joint analysis of both variables demonstrates a significant combined influence on firm value, reinforcing the notion that corporate responsibility and effective cash management play crucial roles in enhancing market perception and investor confidence.
Analysis Of Mean Time Between Failure (MTBF) On Oil Production Machines Laksono, Eki Dipo
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study aims to analyze the effectiveness of engine maintenance based on the Mean Time Between Failures (MTBF) approach for Engine units A and B during the period from PM 1000 Hours to the end of May 2024. The data analyzed include failure times, shutdown durations, operating hours, and estimated production losses due to operational halts. The results show that Engine A experienced 10 failures with a total downtime of 87 hours, while Engine B experienced 16 failures with 68 hours of downtime. The total loss due to shutdowns throughout the observation period amounted to IDR 4.78 billion, while the potential production revenue loss reached approximately IDR 1.3 trillion. The findings also indicate that mid-interval maintenance is not necessary, as the associated losses are lower than the cost of repairs. This study recommends adopting the MTBF method to support preventive maintenance decisions in order to enhance operational efficiency and minimize financial losses
Differences Between Syariah Money Markets in Indonesia and Kuwait Safnah Soleha; Hikmah Indri Yani Harahap; Adelia Safitri; Maryam Batubara
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study compares the Islamic money markets in Indonesia and Kuwait, focusing on their characteristics, instruments, and regulations. The Islamic money market, operating without riba (interest), gharar (uncertainty), and maisir (speculation), is a vital short-term financial instrument in the global Islamic financial system. Indonesia, as the country with the largest Muslim population, demonstrates a strong commitment to developing its Islamic money market through various regulations and innovative products such as Sharia Bank Indonesia Certificates (SBIS) and State Sharia Securities (SBSN). On the other hand, Kuwait is a pioneer in Islamic finance in the Middle East, possessing a mature Islamic money market strictly regulated by the Central Bank of Kuwait (CBK). Although both are based on Sharia principles, their implementation varies between countries due to factors such as regulation, market infrastructure, adoption rates, and macroeconomic conditions. This research employs a descriptive qualitative literature review using secondary data. The findings indicate that Indonesia excels in instrument diversification and the development of Islamic money market infrastructure, supported by progressive regulations. However, challenges in Indonesia include low Islamic financial literacy and the need for broader instrument diversification. Meanwhile, Kuwait, despite its strong foundation, faces the challenge of high reliance on Commodity Murabahah as a primary instrument, necessitating more diverse product innovation. This comparison is expected to enrich Islamic finance literature and provide practical implications for the global development of Islamic money markets.
The Application of Money Market and Capital Market in Islamic Economic Perspective Fitra Amar Rosuli; M. Aidil Syahputra; Yabib Fikri Rambe; Maryam Batubara
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

The money market is a place for short-term financial instrument transactions that function to meet the liquidity needs of economic actors, while the capital market provides long-term instruments such as stocks and bonds that support investment and sustainable economic growth. In Islamic economics, the presence of the money market and sharia capital market provides investment alternatives that are in accordance with sharia principles, avoiding elements of usury, gharar, and maysir, and emphasizing justice and transparency. This article also reviews the differences in characteristics, mechanisms, and instruments between conventional and sharia markets, and highlights the importance of implementing the principles of fiqh muamalah in the development of sharia financial markets in Indonesia. This study uses a literature study method by examining various relevant sources to deepen the study of the money market and capital market from an Islamic economic perspective, so that it can provide understanding and references for the development of sharia finance in the future.

Page 34 of 66 | Total Record : 659

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