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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 600 Documents
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Legal Analysis of Corporate Social Responsibility (CSR) for Labor From the Perspective of Investors and Capital Markets Yusuf Akbar Khairulah
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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Abstract

The implementation of Corporate Social Responsibility (CSR) in labor aspects has become a key element in modern business practices, which focus not only on profits but also on worker welfare and social sustainability. In Indonesia, although there are legal foundations related to CSR, such as the Company Law and the Capital Market Law, the implementation of labor-related CSR still faces several challenges, especially concerning transparency and weak oversight. Proper labor CSR implementation can strengthen a company’s reputation and attract investors, while labor violations risk decreasing stock values and damaging the company’s reputation. Therefore, to protect investors and create a transparent capital market, legal reforms are necessary to support clearer labor CSR reporting, as well as strengthening the role of the Financial Services Authority (OJK) and the Indonesia Stock Exchange in oversight.
Management and Leadership in Christian Educational Institutions Arif S. Sitompul; Kristina Juniar Saragih; Desi Kristina Maralu; Hertyna Munte; Nikita Sibarani
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
Publisher : Sean Institute

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This study aims to comprehensively examine the implementation of management and leadership in Christian educational institutions through an integrated approach combining Critical Research Review (CRR), Critical Journal Review (CJR), Mini Research (MR), and Idea Engineering (IE). The study highlights the importance of integrating managerial professionalism with spiritual leadership in responding to the challenges of modernization and secularization in education. The results of the CRR and CJR indicate that the paradigm of Christian leadership has shifted from a structural orientation toward a spiritual approach that emphasizes ethical values, love, and spiritual responsibility. Through the MR, it was found that the practice of servant leadership and faith-based governance enhances motivation, solidarity, and job satisfaction. The IE phase produced a conceptual model, the Faith-Based Governance Framework (FBGF), which consists of four main pillars: Spiritual Direction, Servant Leadership, Ethical Stewardship, and Transformational Culture. This model represents an integrative synthesis of faith and professionalism, affirming that the success of Christian educational institutions is measured not only by administrative efficiency but by the extent to which Christian values are embodied throughout all managerial and leadership processes.
The Application of Christian Ethical Principles in Social Life Wilson Simanjuntak; Dinar Sianturi; Rajiman Simanullang; Rumondang Bellania Sibarani; Heryana Munte; Desi Kristina Manalu
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
Publisher : Sean Institute

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Abstract

Modern social life faces increasingly complex moral challenges. Polarization, declining empathy, intolerant behavior, crises of integrity, and the degradation of ethics in both public and digital interactions indicate a weakening of society’s moral foundations. These conditions call for an ethical approach capable of restoring the quality of social relationships and strengthening human values. This study aims to examine the application of Christian ethical principles—such as love, justice, integrity, forgiveness, and service—as a foundation for shaping constructive social behavior. The method employed is a systematic and narrative literature review, analyzing journals, academic books, and theological articles published between 2020 and 2025 that are relevant to Christian ethics and social life. The findings indicate that the value of love enhances social solidarity; justice strengthens the protection of vulnerable groups; integrity builds public trust; forgiveness supports social reconciliation; and service promotes humanitarian action and community empowerment. These findings demonstrate that Christian ethics can make a meaningful contribution to addressing contemporary moral issues, although challenges such as secularization, individualism, and pressures from digital culture remain. The implications of this study underscore the importance of internalizing Christian ethical values within families, churches, educational institutions, and communities in order to build a more humane, just, and dignified society.
Financial Management Strategy of Medicall Clinic in Tegal City to Improve Profitability Noor Roziq Ghulam Perdana; Arlette Suzy Puspa Pertiwi; Mira Veranita; Purwadhi, Purwadhi
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
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This study aims to analyze the financial management strategy at the Tegal City Medicall Clinic as an effort to increase profitability. The research method used is descriptive qualitative through in-depth interview, observation, and documentation techniques, which are then analyzed with the stages of data reduction, data presentation, and conclusion drawn. The results of the study show that the financial management of the Medicall Clinic is still running simply without the support of detailed budget formal documents, is more reactive, and relies on predictions of stable routine needs, especially from BPJS Kesehatan cooperation revenue. The main obstacles include fluctuations in income from independent BPJS participants, time-consuming manual financial recording, and incomplete data due to some of the owner's personal funds not being recorded. The strategy of increasing profitability is carried out through improving service quality, expanding patient segments through direct marketing and home care service development, operational cost efficiency, and efforts to separate personal and clinical finances
A Systematic Literature Review of Hybrid Working: Trends, Challenges, and Future Directions Kusuma, Alan Budi; Aprillia, Frida; Safria, Dhuha; Purwatiningsih, Purwatiningsih
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
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The rapid advancement of digital technology and the post-pandemic transformation of work have accelerated the adoption of hybrid working as a flexible model that combines remote and on-site work arrangements. This study aims to systematically review and analyze the existing body of research on hybrid working in order to identify key trends, research gaps, and future directions. A Systematic Literature Review (SLR) method was employed to synthesize prior studies and to evaluate the theoretical and practical implications of hybrid working for organizational productivity, employee well-being, and management practices. Complementing the SLR, a bibliometric analysis using VOSviewer and data from the Scopus database was conducted to map the distribution of publications, collaboration patterns, and scholarly impact within this research domain. The results indicate that research on hybrid working has expanded significantly since the COVID-19 pandemic, with a primary focus on digital transformation, employee engagement, and work–life balance. However, notable gaps remain, particularly in studies addressing leadership adaptability, organizational culture transformation, and the long-term sustainability of hybrid work models. Overall, the findings provide a comprehensive overview of the evolution of hybrid working research and offer valuable insights for policymakers, organizational leaders, and scholars seeking to design effective, inclusive, and sustainable hybrid work systems.
Development of a Web-Based Printing Service Application Using the Waterfall Model Susila, Mochamad Nandi; Haryanto, Haryanto; Fridayanthie, Eka W; Budiyono, Pungkas
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
Publisher : Sean Institute

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Abstract

The rapid growth of the creative industry has increased the demand for printing services that are fast, accurate, and consistent in quality. However, many printing businesses still rely on manual operational processes, including order recording, design verification, cost estimation, and production monitoring. These limitations often result in delays, miscommunication with customers, and difficulties in tracking incoming orders. This study focuses on the development of a web-based information system designed to automate the ordering process and enhance communication between customers and printing service providers. The system was developed using the Waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance. Data were collected through field observations and interviews with the owner of a local printing business. The results indicate that the developed system provides online ordering features, design file uploads, automatic cost estimation, job status tracking, and real-time process update notifications. The implementation of this system not only improves production efficiency but also reduces recording errors and enhances customer satisfaction. This web-based solution is expected to support the digital transformation of printing service businesses in the modern industrial era.
The Influence of Digital Marketing and Tourist Motivation on Interest in Visiting the Lau Kawar Lake Tourist Attraction Fransiska Khairani; Raihan Dafa Fahrezi; Selwendri, Selwendri
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
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Abstract

This study aims to analyze the influence of digital marketing and tourist motivation on visiting interest in the Lau Kawar Lake Tourist Destination, located in Karo Regency. The research employs a qualitative descriptive method with a literature review approach, examining previous studies related to the topic. The findings indicate that digital marketing plays a crucial role in shaping tourists’ positive perceptions through visual, interactive, and emotional promotions disseminated via social media and other digital platforms. Meanwhile, tourist motivation both internal drives, such as relaxation and new experiences, and external factors, such as natural beauty and local culture significantly strengthens the intention to visit. The synthesis of various studies reveals a synergistic relationship between digital marketing and tourist motivation in enhancing visiting interest. Therefore, the implementation of creative digital marketing strategies that align with tourists’ psychological needs becomes a key factor in attracting visitors to Lau Kawar Lake and improving the sustainable competitiveness of the regional tourism sector.
Assessment of Equipment and Machinery Assets for the Purpose of Disposal in Certain Non-Vertical Work Units of Groundwater Raw Water of the Nusa Tenggara II River Basin Center, Kupang City Elda Rade Wadoe; Cicilia Apriliana Tungga; Maria Indriani Hewe Tiwu; Aldarine Molidya
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
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This study aims to determine the fair value of equipment and machinery assets at the Specific Non-Vertical Groundwater Raw Water Work Unit (SATKER ATAB) of the Nusa Tenggara II River Basin Center in Kupang City as a basis for the asset write-off process. This study uses a quantitative descriptive approach with a case study design. Primary data were obtained through interviews and observations of the physical condition of the assets, while secondary data were obtained from inventory documents and financial reports. The sample consisted of seven units of heavy equipment including truck cranes, compressors, and earth drilling machines. Two valuation methods were used, namely the cost approach and the market approach in accordance with the 2022 Indonesian Valuation Standards (SPI) and PMK No. 111 / PMK.06 / 2016. The results showed that the fair value of severely damaged assets based on the cost approach was IDR 74,993,000 with a liquidation value of IDR 59,994,400. Meanwhile, the market approach resulted in a total value of IDR 163,307,352 with a liquidation value of IDR 130,645,881. The study concluded that the cost approach is more appropriate for scrap assets, while the market approach is more representative for assets that still have potential resale value. The results of this assessment can be used as a basis for setting auction limits and supporting an accountable asset disposal process.
Legal Certainty Of Regional Taxes in the Framework of Fiscal Decentralization Riyo Pramato
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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This study examines legal certainty in the implementation of local taxes within the framework of fiscal decentralization in Indonesia. Fiscal decentralization is intended to strengthen regional financial autonomy and improve public service quality; however, its implementation still faces challenges such as fiscal disparities and regulatory disharmony. The research employs a normative juridical method using statutory and conceptual approaches, analyzing both primary and secondary legal materials. The findings indicate that Law No. 1 of 2022 has enhanced local taxing authority and promoted policy harmonization, yet its application remains suboptimal due to limited regional capacity and inconsistent norms. Regulatory harmonization, tax system digitalization, and strengthened coordination between central and local governments are essential to ensure legal certainty.
Mediating Economic Growth toward Inclusive Development: State Institutional Capacity and the Developmental Role of BPJS Ketenagakerjaan in Indonesia Julizar Idris; Abdul Gaffar Karim; Abdul Wahab Samad; Arif Nugroho
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
Publisher : Sean Institute

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This article examines BPJS Ketenagakerjaan as a manifestation of state institutional capacity in mediating the transformation of economic growth into inclusive development in Indonesia. Challenging growth centred development assumptions, the study argues that labour welfare outcomes depend on institutional mediation rather than macroeconomic expansion alone. Using a qualitative institutional and public policy analysis based on statutory documents, official reports, labour market data, and peer reviewed literature, the study identifies three key mechanisms. First, BPJS Ketenagakerjaan strengthens social fiscal and administrative capacity through expanding coverage and long term fund accumulation. Second, it institutionalises collective risk pooling that stabilises labour incomes amid market volatility. Third, its long horizon funds exhibit potential to function as public patient capital for development financing, conditional on governance quality. The findings reposition employment based social security as an active developmental institution rather than a residual welfare instrument. The study contributes to development economics and public administration by extending social investment and state capacity debates to developing economies with high labour informality.

Page 53 of 60 | Total Record : 600

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