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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 733 Documents
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ESG Disclosure in Mining Companies: The Moderating Role of Political Connections in the Influence of Public Ownership and Firm Size Taufiqurrahman Taufiqurrahman; Fachrul A Siregar
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study examines the effect of public ownership and firm size on ESG disclosure, with political connection as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during the 2022-2025 period. Using a quantitative approach, data were collected from the annual reports and sustainability reports of 10 purposively selected mining companies observed over four years, producing 40 firm-year observations. Multiple linear regression was used to examine the direct effects of the independent variables on ESG disclosure, while Moderated Regression Analysis (MRA) was applied to test the moderating role of political connection. The results indicate that public ownership has a positive relationship with ESG disclosure, whereas firm size shows no significant effect on ESG disclosure. Political connection is found to strengthen the effect of public ownership on ESG disclosure, while its moderating effect on the relationship between firm size and ESG disclosure is comparatively weaker. These findings suggest that political connection can encourage mining companies, particularly those with substantial public ownership, to be more proactive in ESG disclosure. This study highlights the importance of political ties in improving transparency and sustainability reporting in the mining sector.
The Effect of Increasing Customer Purchase Intention in E-Commerce Muhamad Imam Syairozi; Sani Rusmawati; Sutinem Sutinem; Zindny Kafa Perdana; Abdul Rossi
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Customer purchase intention refers to a consumer's tendency to purchase or own a particular product or service. This study aims to determine the effects of Content Marketing, Live Streaming, and the Free Shipping Program on Customer Purchase Intention in Shopee e-commerce. The study employed a quantitative method. The population consisted of all students at Universitas Islam Lamongan. Data were collected through a questionnaire, with a sample of 98 respondents. The data were analyzed using SPSS version 25. The analytical techniques included multiple linear regression, classical assumption tests, t-tests, F-tests, and the coefficient of determination; the questionnaire data were first tested for validity and reliability. Based on the analysis and discussion, the three independent variables—Content Marketing, Live Streaming, and Free Shipping—each had a significant partial effect on Customer Purchase Intention. The resulting multiple linear regression equation was Y = 3.708 + 0.160X1 + 0.285X2 + 0.198X3 + e. At a significance level of 5% or 0.05, the calculated F-value was 104.317, which was greater than the F-table value of 2.70, and the significance value was 0.001, which was less than 0.05. This means that Content Marketing (X1), Live Streaming (X2), and the Free Shipping Program (X3) simultaneously influenced Customer Purchase Intention (Y).
Why do Passengers Continue to use the Trans Jatim Bus? The Mediating Role of User Satisfaction in the Effects of Service Quality and Customer Experience in Lamongan Regency Evi Yulia; Muhamad Imam Syairozi
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to analyze the effects of service quality and customer experience on the intention to reuse the Trans Jatim Bus, with user satisfaction as a mediating variable. A quantitative approach was employed using a survey of 170 users of Trans Jatim Bus Corridor VII in Lamongan Regency, selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that service quality has a positive effect on user satisfaction but has no direct effect on reuse intention. In contrast, customer experience has a positive and significant effect on both user satisfaction and reuse intention. User satisfaction also has a positive effect on reuse intention, fully mediates the relationship between service quality and reuse intention, and partially mediates the relationship between customer experience and reuse intention. These findings indicate that improvements in service quality need to be accompanied by the creation of positive user experiences to increase satisfaction and encourage continued use of the Trans Jatim Bus service. This study contributes to the development of Expectation Confirmation Theory in the context of public transportation and provides practical input for Trans Jatim Bus operators seeking to strengthen user loyalty.
Implementation of the Policy on the Management of Village Fund Allocations in Nagori Bosi Sinombah Village Simalungun Regency Tommy Zulfikar Damanik; Beby Masito Batubara
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Nagori Bosi Sinombah Village is a village that receives ADD every year but infrastructure development can be said to be inadequate, such as road infrastructure to the village. This research aims so determine the extent of the implementation of the village fund Allocation Policy. This research uses Edward III’s theory which explains 4 indicators that determine the success of implementing the village fund allocation policy. This type of research is qualitative research. The informants for this research were village officials and the community, data collection used observation, interviews and documentation. From the results of research conduted by researcher s in Nagori Bosi Sinombah Village refarding the implementation of the village Fund Allocation Management Policy Implemented, it can be said to be quite good. However, there are still inhibiting factors in implamenting village fund allocation management policies, namely that the resources of village government officials and the community are still relatively low, resulting in less than optimal performance from village officials.
The Effect of Staff Helpfulness and Communication on Customer Loyalty Through Passenger Satisfaction at PT. Dharma Lautan Utama, Perak Branch, Surabaya (KM. Dharma Kencana VII) Ika Andriani; Indriana Kristiawati; Soedarmanto Soedarmanto; Juli Prastyorini
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Customer loyalty is a critical factor for sea transportation service companies in retaining customers amid increasingly intense competition. This study aims to analyze the effect of staff helpfulness and communication on customer loyalty through passenger satisfaction at PT. Dharma Lautan Utama, Perak Branch, Surabaya (KM. Dharma Kencana VII). A quantitative approach was employed with a sample of 384 respondents determined using the Lemeshow formula and selected through purposive sampling. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results show that communication has a significant effect on passenger satisfaction (t = 10.668; p = 0.000), but has an insignificant direct effect on customer loyalty (t = 0.619; p = 0.268). Staff helpfulness has a significant effect on both passenger satisfaction (t = 2.310; p = 0.010) and customer loyalty (t = 3.059; p = 0.001). Passenger satisfaction is also shown to significantly affect customer loyalty (t = 15.275; p = 0.000) and mediates the effect of staff helpfulness (t = 2.444; p = 0.007) and communication (t = 7.489; p = 0.000) on customer loyalty. These findings confirm that passenger satisfaction serves as an important pathway linking the quality of staff interaction with the formation of customer loyalty in sea transportation services.
Comparative Effect Analysis of Commercial Profit and Fiscal Profit at PT. X in Surabaya Arita Ratnasari; Tjandra Wasesa; Diana Zuhro; Heri Toni Hendro; Sutini Sutini; Wiratna Wiratna; Achmad Daengs GS
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Financial statements provide a final picture of a company’s financial condition and performance and are used as a basis for managerial, investment, and taxation decisions. In Indonesia, commercial financial statements are prepared under Financial Accounting Standards, whereas fiscal financial statements follow tax regulations. This study compares commercial profit and fiscal profit at PT. X in Surabaya and identifies the fiscal corrections required to reconcile the two measures. The research uses a descriptive-comparative approach based on PT. X’s 2016 financial statements, with analysis focused on permanent and temporary differences in deductible costs and depreciation. The results show positive fiscal corrections of Rp 93,498,981, consisting of Rp 42,225,000 in permanent differences and Rp 51,273,981 in temporary differences. These corrections increase taxable profit from commercial profit before tax of Rp 704,999,954.82 to Rp 798,498,935.82 and raise income tax payable to Rp 175,692,491.82, or Rp 20,572,436.88 above the amount before correction. The findings confirm that consistent fiscal reconciliation is necessary to prevent misstatement of taxable income and to align corporate bookkeeping with applicable tax provisions.
The Impact of Artificial Intelligence (AI) Adoption on Employment Rates in Palopo City Fitriana Umar; Hendriawan Patadungan; Aqilah Al Afif Fadhil; Rima Yanti A
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Advances in artificial intelligence (AI) technology have the potential to both diminish the role of the human workforce and open up new opportunities through job creation and increased industrial productivity. This study aims to analyze and empirically demonstrate the impact of artificial intelligence (AI) adoption on employment rates in Palopo City. The method used was a quantitative approach with a Likert-scale questionnaire distributed to 40 respondents. Data analysis was conducted using validity tests, Cronbach’s Alpha reliability tests, classical assumption tests (Kolmogorov-Smirnov and Monte Carlo normality tests), and simple linear regression analysis. The results of the study show that all instruments were found to be valid (R calculate>0,312,p<0,05) and very reliable ( ; . The regression equation obtained is Y = 3.930 + 0.604X, which indicates a positive and significant relationship between AI adoption and employment. ; . Furthermore, the coefficient of determination Advances in artificial intelligence (AI) technology have the potential to both diminish the role of the human workforce and open up new opportunities through job creation and increased industrial productivity. This study aims to analyze and empirically demonstrate the impact of artificial intelligence (AI) adoption on employment rates in Palopo City. The method used was a quantitative approach with a Likert-scale questionnaire distributed to 40 respondents. Data analysis was conducted using validity tests, Cronbach’s Alpha reliability tests, classical assumption tests (Kolmogorov-Smirnov and Monte Carlo normality tests), and simple linear regression analysis. The results of the study show that all instruments were found to be valid (R calculate>0,312,p<0,05) and very reliable ( ; . The regression equation obtained is Y = 3.930 + 0.604X, which indicates a positive and significant relationship between AI adoption and employment. ; . Furthermore, the coefficient of determination ( ) of 0.901 indicates that 90.1% of the variation in employment in Palopo City is explained by AI adoption, while the remaining 9.9% is influenced by other external factors. In conclusion, AI adoption in Palopo City has proven to serve as a complementary technology capable of driving the expansion of employment and realizing the reinstatement effect. These findings have important implications for local governments and businesses to continue accelerating the training and upskilling of local human resources so they can adapt to a technology-based job ecosystem. ( ) of 0.901 indicates that 90.1% of the variation in employment in Palopo City is explained by AI adoption, while the remaining 9.9% is influenced by other external factors. In conclusion, AI adoption in Palopo City has proven to serve as a complementary technology capable of driving the expansion of employment and realizing the reinstatement effect. These findings have important implications for local governments and businesses to continue accelerating the training and upskilling of local human resources so they can adapt to a technology-based job ecosystem.
Analysis of Oligopsony Market Structure and Budget Allocation Efficiency for Educational Infrastructure Procurement at the Education Office of Bukittinggi City Rila Fauziah; Zefriyenni Zefriyenni
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to analyze the oligopsony market structure in the educational infrastructure procurement process within the Bukittinggi City Education Office and assess the level of budget allocation efficiency resulting from this market structure. Oligopsony occurs when a large number of buyers (in this case the local government as the sole institutional buyer) are faced with a small number of construction service providers and educational material suppliers who dominate the tender process. This condition has the potential to cause price distortion, low competition, and allocative inefficiency in the use of the Regional Revenue and Expenditure Budget (APBD). The study uses a descriptive qualitative approach supported by secondary data analysis in the form of the General Procurement Plan (RUP) document, the Budget Realization Report (LRA), and the results of interviews with procurement officials and service providers. The results indicate an indication of high service provider concentration in several educational infrastructure procurement packages, characterized by a low number of active tender participants and a tendency for bid prices to approach the budget ceiling (Own Estimated Price/HPS). This oligopsony condition contributes to the suboptimal efficiency of budget allocation, reflected in the relatively small difference in savings (efficiency gain) compared to the established budget ceiling. The study recommends strengthening auction transparency, expanding the provider base through an electronic catalog system, and strengthening independent oversight to encourage better efficiency in allocating the education infrastructure procurement budget.
The Role of the Government in Regulation of the Market in Tanah Datar Regency to Achieve Price Stability and Community Welfare M. Gerry Kurnia Rahman; Zefriyenni Zefriyenni
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Markets play a crucial role in supporting the economic activities of the people of Tanah Datar Regency, particularly in the distribution of basic necessities, agricultural products, and various local commodities. Price changes in the market can have a direct impact on people's income, consumer purchasing power, and the welfare of business actors. Therefore, the local government plays a strategic role in creating healthy market mechanisms and maintaining price stability. This article aims to analyze the role of the Tanah Datar Regency Government in regulating the market to achieve price stability and improve public welfare. The research uses a descriptive qualitative approach utilizing secondary data derived from government documents, statistical publications, and various relevant literature. The results of the discussion indicate that the government plays a role through price monitoring and distribution of goods, controlling regional inflation, strengthening food security, facilitating trade, protecting consumers, and empowering business actors and MSMEs. These policies need to be implemented in an integrated manner involving the local government, traders, farmers, MSMEs, and the community. Effective market regulation is not only oriented towards price control but must also ensure smooth distribution, availability of goods, increased productivity, and equitable distribution of economic benefits. In this way, the local government can create more stable and fair market conditions and be able to support improving the welfare of the people of Tanah Datar Regency.
Analysis of Production Efficiency and Business Costs of Laying Chickens in Increasing Farmers' Income Muhammad Nandy Pinto; Zefriyenni Zefriyenni
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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The egg-laying chicken farm is an agribusiness that plays a crucial role in providing animal food and providing income for the community. The success of the egg-laying chicken farm is greatly influenced by the farmer's ability to manage production factors and control business costs. This article aims to analyze the production efficiency and costs of the egg-laying chicken farm and their relationship to increasing farmer income. The study used a quantitative descriptive approach, analyzing the use of production inputs, fixed costs, variable costs, revenue, income, and business efficiency levels. Efficiency analysis was conducted by comparing revenue with total costs incurred during a production period. The results showed that efficient use of feed, labor, medicines, vaccines, and chicken population management are important factors in determining profit levels. Feed is the dominant variable cost component, so controlling feed consumption and prices is a key strategy for increasing efficiency. In addition, egg productivity, chicken mortality rates, egg selling prices, and maintenance management also determine farmer income. Improved production efficiency can reduce costs per unit of egg and increase profit margins. Therefore, implementing appropriate production management, routine cost recording, and efficient input management are necessary to increase income and the sustainability of the egg-laying chicken farm.

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