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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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Coretax Use, E-Billing Use, and Taxpayer Understanding on Annual Tax Reporting Compliance Yenni Vera Fibriyanti; Indah Kurniyawati; Kholifatun Munawaroh
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the influence of coretax use, e-Billing utilization, and taxpayer understanding on compliance with Annual Tax Return (SPT) reporting among individual taxpayers in Lamongan Regency. This study used a quantitative method with random sampling of individual taxpayers at the Lamongan Pratama Tax Office (KPP Pratama). Data were collected through questionnaires and analyzed using multiple linear regression. The results show that coretax use , e-Billing utilization, and taxpayer understanding have a significant positive effect on compliance with SPT reporting, both partially and simultaneously.
The Role of the State in Protecting Intellectual Property Rights through Policies and Legal Mechanisms in Indonesia Firlandani, Dani; Cristina, Sherry; Sambo, Ranto Rey; Ridwan, Agus Septima
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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Intellectual Property Rights constitute a strategic legal instrument for fostering creativity, innovation, and sustainable economic development. The state plays a pivotal role in ensuring effective protection of Intellectual Property Rights through coherent policies and enforceable legal mechanisms. This study aims to examine the role of the state in protecting Intellectual Property Rights in Indonesia by analyzing existing legal frameworks and policy approaches. The research employs a normative juridical method with statutory and conceptual approaches, relying on an examination of national regulations and relevant legal literature. The findings indicate that the state functions as a regulator, facilitator, and law enforcer in the protection of Intellectual Property Rights through regulatory formulation, administrative registration systems, and civil, criminal, and administrative enforcement mechanisms. Nevertheless, the effectiveness of such protection remains constrained by limited public legal awareness and challenges in law enforcement implementation. Strengthening legal policies, enhancing public literacy on Intellectual Property Rights, and improving institutional coordination are therefore essential to achieve comprehensive, effective, and equitable protection.
Local Financial Management and Local Asset Management Treatment of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency Sujarwo Arif Efendi; Abid Muhtarom; Ratna Handayati; Abidah Dwi Rahmi
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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This research aims to analyze the influence of Local Financial Management and Local Asset Management of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency, both simultaneously and partially. This research uses a qualitative approach, namely explaining phenomena in depth through data collection. The population in this research are informants who have knowledge, responsibility and direct involvement in regional financial and asset management within the Lamongan Regency Regional Financial and Asset Management Agency (BPKAD), with a total sample of 6 people. The data analysis technique used goes through several stages as follows: data reduction, data display, and conclusion/verification. The research results show that the main supporting factors for regional financial and asset management in Lamongan Regency include human resource competence, good accounting and reporting systems, thorough planning and budgeting, and adequate information technology support. Meanwhile, inhibiting factors include limited human resources who understand accrual-based systems, disorderly asset inventory, and weak cash flow management and coordination between regional organizations. In general, management of regional finances and assets in Lamongan Regency has been running effectively, but there is still a need to improve aspects of data management and strengthening the integrity of the apparatus to achieve regional fiscal independence.
Comparative Analysis of Phishing Detection in Ethereum Cryptocurrency Transactions Using SMOTE-Based Random Forest and LightGBM Algorithms Maulana, Ihsan; Zulkifli, Zulkifli
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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The rapid growth of cryptocurrency adoption has increased the risk of phishing attacks targeting blockchain transactions, particularly within the Ethereum ecosystem. This study aims to conduct a comparative analysis of machine learning approaches for detecting phishing transactions by addressing the challenge of highly imbalanced data. A supervised classification framework is developed using Random Forest and Light Gradient Boosting Machine algorithms, combined with the Synthetic Minority Over sampling Technique to enhance minority class representation. The research process involves data preprocessing, feature normalization, class balancing, model training, and performance evaluation using appropriate classification metrics. The findings indicate that ensemble based methods are effective in capturing complex transaction patterns and distinguishing legitimate from phishing activities. Random Forest demonstrates more robust and consistent performance compared to Light Gradient Boosting Machine, particularly in minimizing misclassification of fraudulent transactions. These results highlight the importance of data balancing techniques and algorithm selection in improving blockchain security. The study contributes to the development of reliable phishing detection models that can support safer cryptocurrency transaction environments.
Comparative Analysis of SMOTE-Based Random Forest and XGBoost Algorithms for Handling Imbalanced Datasets in Credit Card Fraud Detection Azizan, Muhamad Lutfi; Kamil, Yasin; Ismau, Septiano Alvian; Sandi, Dede; Maulana, Ihsan; Nursodiq, Ahmad
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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Abstract

The rapid growth of digital payment systems has increased the complexity and risk of credit card fraud, particularly due to the highly imbalanced nature of transaction data. This study aims to compare the performance of Random Forest and XGBoost algorithms combined with the Synthetic Minority Over sampling Technique in detecting fraudulent credit card transactions. The proposed approach focuses on improving classification effectiveness by addressing class imbalance and reducing bias toward legitimate transactions. Data preprocessing includes normalization, stratified data splitting, and the application of over sampling techniques on the training dataset. Model performance is evaluated using precision, recall, F score, and the area under the receiver operating characteristic curve, which are more appropriate for imbalanced classification problems. The findings indicate that Random Forest demonstrates more stable and balanced performance, particularly in minimizing false fraud alerts while maintaining adequate fraud detection capability. These results suggest that Random Forest with over sampling provides a practical and reliable solution for real world credit card fraud detection systems.
Direct Hospitalization Cost of Chronic Obstructive Pulmonary Disease (COPD): A Systematic Review Desty Yuanda; Dwi Endarti; Diah Ayu Puspandari
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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COPD is the third leading cause of death worldwide, causing 3.23 million deaths in 2019. COPD is also the 4th leading cause of death in the USA. Smoking accounts for more than 70% of COPD cases in high-income countries. COPD is a health problem with severe economic and social consequences and causes a burden of direct and indirect costs for outpatients. Direct costs include medication costs, diagnostic utility costs, disease management and follow-up costs as well as hospitalization and emergency costs. Searches were performed in PubMed, SCOPUS, and the Google Scholar databases for cost-related research on COPD published in English from 2015 to 2023. The criteria for inclusion involved identifying documented disease costs, economic impact, medical care expenditures for COPD, along with the methodology, data sources, and variables examined. COPD leads to significant expenses within the healthcare system, primarily linked to the disease's moderate to severe stages, exacerbations, and associated complications. Strengthening healthcare systems through monitoring, assessment, and health education models is crucial. These approaches aim to help patients maintain stability, preventing deterioration and subsequent hospital admissions.
Internal Communication Strategy of PT. Duta Sentosa Yasa in Maintaining a Good Relationship Between Leadership and Employees Ikhsan Novendra; Robbikal Muntaha Meliala; George Wilhelm Bender
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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PT Duta Sentosa Yasa, known as the warehouse and distribution center for MR.DIY in Indonesia with the Marunda Warehouse & Distribution Centre, plays a key role in ensuring the smooth operation of the company. This study aims to analyze the internal communication strategy implemented by PT Duta Sentosa Yasa in maintaining good relationships between management and employees, as well as to evaluate the employee relations program at the Marunda warehouse. The research method used is descriptive qualitative, with data collection through observation, interviews, documentation, and literature review. The results show that the internal communication strategy at PT Duta Sentosa Yasa has been effective in building mutual trust between management and employees, creating a productive work environment. The use of vertical, diagonal communication, and digital media such as WhatsApp ensures clear and efficient information flow. Vertical communication allows for two-way dialogue, while diagonal communication strengthens interdepartmental collaboration. Additionally, the company focuses on the employee relations program by improving productivity and job satisfaction through open communication and regular social activities. However, evaluation of certain elements reveals shortcomings, such as the lack of a systematic annual health evaluation. The implementation of periodic health evaluations could enhance the effectiveness of internal communication strategies and employee well- being.
Review of Grace Davie's Analytical Work in the Handbook of the Sociology of Religion and Its Relevance to the Indonesian Context Roberto Arieza Martin Purba; Mohammad Taufiq Rahman; Yeni Huriyani
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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The contribution of Davie in "Evolving Sociology of Religion: Themes and Variations" provides an understanding on how religion, historically geocentric, develops. The above is meant to provide understanding on the state of Islam in Indonesia. The study intends to explain the evolution of the sociology of religion from Marx to Weber and Durkheim until a contemporary paradigm, and how these are relevant to the context of Indonesia. Davie’s analytical framework, which emphasizes the geographical and historical contingencies in understanding religious phenomena, offers a critical perspective for analyzing the complex dynamics of religion in Indonesia. The development of religion in Indonesia challenges the simplistic dichotomy between European secularization theory and American rational choice theory. Indonesia thus serves as an example of the need for alternative approaches that are sensitive to local contexts, giving rise to the concept of “glocalization.”
Implementation of the Combination of Caesar Cipher, Vigenère Cipher, and Vigenère Autokey in a Diary Web Application to Improve Data Storage Security Muhammad Arifin Sulistiono; Alfin Khalaj Syahruwardi; Fitra Candra Ramadhani; Jefry Sunupurwa Asri
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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Abstract

Data storage security is a crucial aspect of information systems, as the value and threats to digital data increase. Classical cryptography, such as the Caesar Cipher and the Vigenère Cipher, individually suffer from cryptanalysis attacks, particularly frequency analysis. Therefore, this study aims to analyze the application of the combined Caesar Cipher and Vigenère Cipher algorithms, specifically the Vigenère Autokey variant, as a form of super-encryption to enhance the security of text data storage. The research method used is a literature review with a descriptive-analytical approach, analyzing several relevant previous studies. The analysis results show that the combination of the Caesar Cipher and Vigenère Autokey algorithms can quantitatively improve security, as indicated by the increase in entropy compared to using a single algorithm. Furthermore, this combination remains computationally efficient and does not increase the size of the encrypted data, thus offering potential for application as a lightweight cryptographic solution for securing text data storage. However, previous research still has limitations, particularly in character set support and symmetric key management, which opens up opportunities for further research.
Evaluation of Microencapsulated Preparation Formulation of Ethanol Extract of Moringa Leaves (Moringa Oleifera) Nazla Deswita Siregar; Razoki, Razoki; Refi Ikhtiari
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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Abstract

Indonesia has abundant natural resources, one of which is the moringa plant (Moringa oleifera), known as “The Miracle Tree” due to its high nutritional content and pharmacological properties as an antioxidant, antimicrobial, and anti-inflammatory agent. This study aims to formulate ethanol extract of moringa leaves into microencapsulated preparations to improve the stability of active compounds and protect the active ingredients from stomach acid. The extract was obtained through maceration using 96% ethanol solvent with a yield of 24.42%. The characterization of the crude drug met the Indonesian Herbal Pharmacopoeia standards, and phytochemical screening showed the presence of alkaloids, flavonoids, triterpenoids, steroids, and tannins. The microencapsulation formulation was made using a combination of sodium alginate polymer and chitosan coating with CaCl2 hardening agent in four different extract concentrations. The evaluation of the preparations included stability testing (cycling test), moisture content testing, and buoyancy testing (floating). The stability test results showed that the preparation remained organoleptically stable without significant physical changes during 6 cycles. All formulas met the <5% moisture content requirement, with the 0.75% concentration formula (F4) having the lowest moisture content of 0.26%. In the adhesion test using rat gastric mucosa, the preparation showed good mucoadhesive ability, where the interaction of chitosan in an acidic environment prolonged the retention time of the microcapsules in the stomach. This study concluded that microencapsulation of moringa leaf extract has great potential as a stable and effective drug delivery system.

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