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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 658 Documents
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Evaluation of Antibiotic use in Patients with Acute Respiratory Tract Infection (ARI) at Royal Prima Medan Hospital in 2023-2024 Yobel Sitorus; Erida Novriani; Nerly Juli Pranita Simanjuntak
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

Acute Respiratory Tract Infection is one of the infectious diseases frequently encountered in healthcare services. This stusy aims to assess antibiotic use in ARI patiets at Royal Prima Medan Hospital from January 2023 to August 2024 based on the appropriateness of drug selectin, and appropriateness of dosage. This study used a quantitave descriptive design with  a retrospective observational approach through data tracing of outpatient medical records. The sampel size was 135 patienst selescted using a percentage. The results showed that ARI patiens were predominantly male (57,8%) and aged 1-10 years(63,7%). The most prescribed antibiotic was cefixime (48,1%), followed by amoxicillin (17,0%), and cefadroxil (16,3%). Evaluation of antibiotic use showed that all patients met the criteria drugs, and appropriate dosage with a percentage of 100% each. This study indicates that antibiotic use in ARI patients at Royal Prima Medan Hospital is in accordance with the principles of rationel drug use.
The Effect of M-Banking Use and Transaction Security on Customer Investment Decisions with Financial Behavior as an Intervening Variable at BNI Bank in Bukittinggi City Suci Nofita Sari; Lusiana, Lusiana; Fitri Yeni
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to examine the influence of mobile banking usage and transaction security on customer investment decisions, with financial behavior as an intervening variable at Bank BNI in Bukittinggi City. Data collection was conducted through a survey and questionnaire distribution, with a sample of 100 respondents. The analysis method used was structural equation modeling using SmartPLS. The results showed a significant influence of mobile banking on financial behavior. Transaction security significantly impacted financial behavior. M-banking significantly impacted investment decisions. Transaction security significantly impacted investment decisions. Financial behavior significantly impacted investment decisions. Financial behavior mediated the influence of mobile banking on investment decisions. Financial behavior mediated the influence of transaction security on investment decisions.
Financial Performance Analysis Using Economic Value Added (EVA) in Financial Technology Sector Companies in Indonesia for the 2022–2024 Period Suryani, Lilys; Vidada, Irwin Ananta
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to analyze the financial performance of financial technology sector companies in Indonesia using the Economic Value Added (EVA) method during the 2022–2024 period. EVA is a value-based financial performance measurement that evaluates a company's ability to generate economic value after considering the cost of capital employed. The research focuses on three companies representing the financial technology ecosystem in Indonesia, namely PT Bank Jago Tbk, PT Bukalapak.com Tbk, and PT GoTo Gojek Tokopedia Tbk, which have different business characteristics and capital structures. The study adopts a descriptive quantitative approach by calculating EVA based on three main components: Net Operating Profit After Tax (NOPAT), Invested Capital, and Weighted Average Cost of Capital (WACC) obtained from the companies’ annual financial statements. EVA is then used to determine whether the companies are able to create value for investors after covering their capital costs. The results show that during the observation period, all three companies recorded negative EVA values, indicating that their operating profits after tax were not sufficient to cover the cost of capital. However, PT Bank Jago Tbk showed relatively smaller negative EVA compared to the other companies, while PT Bukalapak.com Tbk and PT GoTo Gojek Tokopedia Tbk experienced larger negative EVA due to negative NOPAT and higher capital costs. These findings suggest that EVA provides a more comprehensive evaluation of financial performance beyond accounting profits.
Antioxidant Activity Test of Ethanol Extract of Kesum Leaves (Polygonum Minus Huds) Using the DPPH Method Qori Hasanah Hasibuan; Nerly Juli Pranita Simanjuntak; Roy Indriyanto Bangar
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

Kesum leaves (Polygonum minus Huds.) are herbal plants with potential as natural sources of antioxidants. This study aimed to evaluate the antioxidant activity of the ethanol extract of kesum leaves using the DPPH method and to identify the types of secondary metabolites present. Extraction was performed by maceration using 70% ethanol. Phytochemical screening was conducted qualitatively, while antioxidant activity was determined based on IC₅₀ values measured using a UV–Vis spectrophotometer at a wavelength of 517 nm, with vitamin C used as a reference standard. The results showed that the ethanol extract of kesum leaves contained alkaloids, flavonoids, tannins, triterpenoids, and steroids. The antioxidant activity test revealed that the ethanol extract had an IC₅₀ value of 7.9241 µg/mL, which was classified as having very strong antioxidant activity. In comparison, vitamin C exhibited a lower IC₅₀ value of 3.2886 µg/mL, indicating stronger antioxidant activity. These findings indicate that although the antioxidant activity of the ethanol extract of kesum leaves is lower than that of vitamin C, the extract still falls into the category of very strong antioxidants and has potential as a natural antioxidant source.
The Influence of Location and Price on Traders' Decision Making in Renting a Kiosk at Ya'ahowu Market, Gunungsitoli City Waruwu, Iwarman; Laia , Otanius; Mendrofa, Yupiter; Baene, Eduar
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This study aims to analyze the influence of location and price on traders' decision making in renting kiosks in the Ya'ahowu market in Gunungsitoli city. The main objective of this study is to determine whether there is a significant influence of promotion on decision making, the influence of price on decision making, and the simultaneous influence of location and price on traders' decision making. Based on the results of the determination coefficient test, the R Square value of 0.718 or 71.8% indicates that the Location variable (X1) has a strong influence on decision making (Y). In addition, the Adjusted R Square value of 0.674 indicates that the Location and Price variables (X2) together influence decision making by 67.4%. The results of the F test with a significance value of 0.000 <0.05 and a calculated F value of 80.047>244, indicate that H3 is accepted, which means that there is a significant influence of location and price variables on decision making.
The Influence of Digital Transformation on the Competitive Advantage of UMKM (Study of UMKM in Pandeglang District, Pandeglang Regency, Banten) Ronal Chandra
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to examine the effect of digital transformation on the competitive advantage of Micro, Small, and Medium Enterprises (MSMEs) in Pandeglang District, Pandeglang Regency, Banten Province. The research employs a quantitative approach with a correlational method and a cross-sectional design. Data were collected from 100 MSME actors using a structured questionnaire, and the sampling technique applied was proportionate random sampling. The variables analyzed include digital transformation as the independent variable, consisting of business process digitalization, digital platform utilization, digital human resource capability, and information system integration, and competitive advantage as the dependent variable. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that digital transformation has a positive and significant effect on MSME competitive advantage, both partially and simultaneously. Among the dimensions, digital platform utilization is identified as the most dominant factor influencing competitive advantage. The coefficient of determination (R²) value of 0.610 shows that 61% of the variation in competitive advantage can be explained by digital transformation variables. These findings suggest that the adoption of digital technologies plays a strategic role in enhancing MSME competitiveness through improved efficiency, market expansion, and innovation. This study contributes to the literature on business administration by providing empirical evidence from a local context and offers practical implications for policymakers and MSME actors in accelerating digital transformation.
The Effect of Green Accounting Implementation and Leverage on Tax Avoidance in Mining Companies (2022–2024) Dwi Pardosi; Herold Moody Manalu; Harlyn Lindon Siagian
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the influence of green accounting and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The background of this study is based on the increasing public and regulatory attention to corporate environmental responsibility and corporate tax practices. This study employs a quantitative approach using secondary data obtained from companies’ annual financial reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in 30 mining companies meeting the research criteria, with a total of 90 observations during the study period. Data analysis was conducted using multiple linear regression supported by descriptive statistics and classical assumption tests, including tests for normality, multicollinearity, and heteroscedasticity. The results indicate that green accounting and leverage do not significantly influence tax avoidance. These findings suggest that the implementation of environmental accounting practices and a company’s leverage level are not the primary factors influencing tax avoidance behavior in mining companies. Therefore, other factors such as profitability, firm size, and corporate governance likely play a more significant role in determining a company’s tax avoidance practices.
The Effect of Firm Size and Green Accounting on Tax Aggressiveness in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange in 2022–2024 Namia Nathaniel Juliet Poyoh; Meidy Lieke Karundeng; Herold Moody Manalu
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the effect of firm size and Green Accounting on tax aggressiveness in consumer non-cyclical sector companies listed on the Bursa Efek Indonesia during the 2022–2024 period. This research employs a quantitative approach using regression analysis to examine the partial and simultaneous effects of the variables.The results indicate that firm size does not have a significant effect on tax aggressiveness, suggesting that company scale is not a determining factor in tax aggressiveness practices. Green Accounting also does not have a significant effect on tax aggressiveness, indicating that the implementation of environmental accounting practices has not been able to influence corporate tax behavior. Simultaneously, firm size and Green Accounting do not have a significant effect on tax aggressiveness.These findings suggest that tax aggressiveness may be influenced by other factors beyond the variables examined in this study. This research is expected to contribute to the development of literature related to the factors influencing tax aggressiveness and serve as a reference for future research.

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