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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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Influence Skills Development and Skill Effectiveness Factors on Youth Unemployment Mediated by Improved Work Readiness Competencies Hartono, Hartono; Adinda Jennifer Pardede; Donny Melianto; Yoni Evan Pratama
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This type of research uses explanatory research, the research approach uses a quantitative approach. The research sample was 150 respondents. Objective of this study: 1) to analyze the influence of development skills to attract unemployment on youth. 2) to analyze the influence of effectiveness skills to attract unemployment on youth. 3) to analyze role mediation improvement competence readiness Work in connection between development skills and subtraction unemployment on youth. 40 to analyze role mediation improvement competence readiness Work in connection between effectiveness skills and subtraction unemployment on youth. The results showed that: 1) Development skills influence positively and significantly to subtraction unemployment on youth with mark original sample is 0.635. 2) Effectiveness skills Also had a significant influence on subtraction unemployment with the original sample value was 0.371. 3) Increase competence readiness Work plays a role as variable significant mediation in connection between development skills and subtraction unemployment with the original sample value is 0.441. 4) Increase competence readiness Work plays a role as variable significant mediation in connection between effectiveness skills and subtraction unemployment with the original sample value is 0.256
The Influence of Rupiah Exchange Rate, Bank Interest Rate, Inflation, and Profitability on Stock Prices: An Empirical Study on Companies Listed in the IDX30 Index on the Indonesia Stock Exchange Apriyana, Gregorius Yudha Pratama; Hakim, Astrid Dita Meirina
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study investigates the influence of the Rupiah exchange rate, bank interest rates, inflation, and profitability on stock prices, using companies listed in the IDX30 index on the Indonesia Stock Exchange as the empirical context. The variables examined represent key macroeconomic and firm-level indicators that are often considered by investors when evaluating equity investments. The study employs a quantitative approach through panel data regression to assess both individual and simultaneous effects. The findings reveal that the Rupiah exchange rate and profitability have a significant negative impact on stock prices, while inflation has a significant positive influence. Conversely, bank interest rates do not significantly affect stock prices. Simultaneously, the four variables jointly influence stock price fluctuations, indicating the complex dynamics between external economic factors and internal financial performance. These results offer insights for investors, regulators, and corporate decision-makers in understanding stock price behavior and enhancing investment strategies in dynamic financial markets.
Tax Avoidance Planning through CoreTax: Strategic Analysis and Its Impact on Tax Compliance and Fiscal Sustainability Hartono, Hartono
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study explores how CoreTax, a digital tax planning platform, is utilized by companies in Indonesia to implement legal yet aggressive tax avoidance strategies. Using a qualitative case study approach, data were collected through interviews with tax practitioners, analysis of corporate tax documents, and simulations of tax scenarios. The findings reveal that CoreTax enables the identification of tax-saving opportunities through features such as tax gap analysis and simulated transfer pricing, allowing companies to reduce their effective tax rates. While these strategies are legally permissible, they raise concerns about fairness, fiscal sustainability, and regulatory oversight. The study highlights the dual nature of tax technology, promoting efficiency on one hand while enabling regulatory circumvention on the other. It recommends that tax authorities strengthen digital audit capacity and update anti-avoidance regulations to address technology-based planning. By offering a contextual understanding of tax technology usage, this study contributes to policy discussions on digital taxation and corporate compliance behavior.
Analysis of Factors Influencing Tax Avoidance in Energy Sector Companies Listed on the Indonesia Stock Exchange Setyawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

Tax avoidance in the energy sector has become a pressing issue due to its substantial impact on state revenues and the public’s trust in the tax system. In Indonesia, this concern is heightened by the sector’s strategic role in the national economy and its frequent involvement in aggressive tax planning practices, which, while legal, often undermine the spirit of tax regulations. This study investigates the factors influencing tax avoidance practices in companies operating within the energy sector and listed on the Indonesia Stock Exchange. The research focuses on three independent variables: company risk, capital intensity, and sales growth. Employing a quantitative associative method, the study utilizes secondary data collected from annual financial reports and applies panel data regression analysis using statistical software. The sampling was conducted through a purposive approach to ensure relevance and data consistency. The findings reveal that, collectively, the three variables have a significant impact on tax avoidance. However, on an individual basis, company risk and sales growth do not show a significant effect, whereas capital intensity demonstrates a significant negative influence on tax avoidance behavior. These results suggest that investment in fixed assets plays a vital role in reducing tax burdens legally. This research provides empirical evidence supporting the relevance of financial structure in understanding corporate tax planning within a regulated environment.
The Role of Labor Unions in Negotiating Compensation and Remuneration Toward Employee Performance at PT Dima Beverages International, Subang Branch, West Java Farida, Syarifah Ida; Zulkarnain, Iskandar; Agustari H, Tiara
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study explores the strategic role of labor unions in negotiating compensation and remuneration and their influence on employee performance at PT Dima Beverages International, Subang Branch, West Java. Employing a qualitative descriptive method, data were collected through semi-structured interviews, observations, and document analysis. The findings reveal that labor unions play a pivotal role not only in advocating for fair compensation but also in enhancing communication, transparency, and workplace motivation. Unions act as strategic partners, bridging employee aspirations and management decisions, contributing to policy development and fostering employee well-being. The research highlights that active union involvement correlates with improved performance, reduced absenteeism, and higher loyalty. Negotiations supported by data and mutual respect lead to more equitable outcomes. Despite limited negotiation capacity and access to information, unions contribute significantly to industrial harmony. This study provides practical insights for strengthening union roles in private sector labor relations, especially in labor-intensive industries in Indonesia.
Logo Redesign DB Transport.Id Fauzan Nurzaman; Rachmawati, Ine; Awalaturrohmah, Yuni
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

The tourism industry needs a travel agency to provide convenience for tourists, good beginner and old customers, and manage needs like transportation, tickets, and accommodation. One of the providers of services is the established DB Transport. ID since 2018 and initially focused on rental cars, then developed to tour and travel services in 2023, providing various package travel and facilities to support comfortable customers. However, the old DB Transport.id logo was considered not yet to reflect a professional company's vision, mission, and characteristics, because it was monotonous and lacked visual elements of its philosophy. Therefore, the design reuses Alina Wheeler's (2013) brand identity method to strengthen visual identity, enhance brand sales, and build a more professional and competitive image in the transportation and tourism industry, especially in the Cirebon area and its surroundings.
An Analysis of Discipline, Work Enthusiasm, and Work Motivation on Employee Performance Sutoyo, Sutoyo; Koen Irianto Uripan; Sutomo, Sutomo; Rudiyanto, Rudiyanto
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study aims to analyze the influence of work discipline, work enthusiasm, and motivation on employee performance at PT. Sumber Djaja Perkasa. The research subjects included all 56 company employees, who were also used as research samples using a non-probability sampling technique. Data processing and analysis were performed using multiple linear regression with the assistance of IBM SPSS Statistics software version 25. Based on the analysis, it was found that individually (partially), the variables of work discipline, work enthusiasm, and motivation significantly influence employee performance. Simultaneously, these three variables also showed a significant influence on employee performance at PT. Sumber Djaja Perkasa.
Design and Development of a Web-Based Library Application for Sawah Subdistrict, South Tangerang Safudin, Mahmud; Setiaji, Setiaji
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

The rapid advancement of information technology has encouraged public service institutions, including libraries, to adopt digital systems to enhance service efficiency and accessibility. This study aims to design and implement a web-based library information system for the Sawah Subdistrict Office in South Tangerang. The research employs the System Development Life Cycle with the Waterfall model, covering stages of requirement analysis, system design, coding, and testing. Data were obtained through field observations, interviews, and literature reviews. The developed system enables library staff to manage book collections, member data, and loan transactions more efficiently, while allowing users to access real-time information on book availability. The implementation of the system improves data accuracy, expands service reach, and facilitates automatic report generation. The findings demonstrate that integrating a web-based system into library management can optimize operations, enhance transparency, and provide better services to the community.
Formulation and Evaluation Testing of Cream Nail Polish from Impatiens balsamina L. Seed Powder Sahra, Baiq Yatmi El; Indriani, Nurul; Sofya, Sri Winarni
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

Cosmetics based on natural ingredients are increasingly favoured due to their perceived safety and environmental friendliness. One traditional plant with potential for development is water cress (Impatiens balsamina L.), which has long been utilised as a traditional medicine. This research aims to design a formulation and evaluate the preparation of cream nail polish with the additional component of water cress powder. This plant is known to contain flavonoids such as kaempferol and quercetin, which are beneficial for maintaining nail health. The study employed an experimental method with four formulations of nail polish, namely F0 (without powder), F1 (0.3%), F2 (0.5%), and F3 (0.75%). The preparation process involved the use of additional materials such as PVP, titanium dioxide, castor oil, methylparaben, and alcohol. Evaluation included organoleptic tests, homogeneity, pH, adhesion, spreadability, and hedonic testing involving 30 adolescent to adult panellists. The results indicated that all formulations exhibited good physical stability, pH values in accordance with standards, and high levels of preference, particularly for formulation F3 in terms of texture and final appearance. The addition of water cress seed powder provides additional benefits for nail moisture and protection. Thus, water cress seed powder can be considered as an alternative ingredient in the production of safer and more environmentally friendly cosmetic products. This research is expected to open new opportunities in the development of herbal-based cosmetics
The Influence of Capital Structure and Asset Efficiency on Profitability and Corporate Income Tax Kurniawan, Andrie; Putra, Dian Berliansyah; Sofyanty, Devy; Aryadi, Heri
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study investigates the influence of asset efficiency and capital structure on profitability and corporate income tax in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Using purposive sampling, 25 companies were selected, and data from audited financial statements were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Asset efficiency, measured by Fixed Asset Turnover (FATO), shows no significant effect on profitability or corporate income tax, indicating that asset utilization alone is insufficient to enhance financial outcomes. Capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly reduces profitability but does not significantly influence corporate income tax. Profitability has a positive and significant effect on corporate income tax, aligning with the Trade-Off Theory. These findings highlight the need for optimal leverage management, operational improvements beyond asset utilization, and effective tax strategies to ensure sustainable corporate performance.

Page 40 of 66 | Total Record : 659

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