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Journal of Multidisciplinary Science: MIKAILALSYS
Published by Lembaga Yasin Alsys
ISSN : 29873924     EISSN : 29872286     DOI : https://doi.org/10.58578/mikailalsys
Core Subject : Science, Education, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Environmental Science Physics Social Sciences Other
Journal of Multidisciplinary Science : MIKAILALSYS [2987-3924 (Print) and 2987-2286 (Online)] is a double blind peer reviewed and open access journal to disseminating all information contributing to the understanding and development of Multidisciplinary Science. Its scope is international in that it welcomes articles from academics, researchers, graduate students and policy makers. The articles published may take the form of original research, theoretical analyses, and critical review. All articles should be in English or Arabic. MIKAILALSYS publishes 3 editions a year in April, August, and December (Unless there is co-publication with conference organizers). MIKAILALSYS journal has been indexed by Harvard University, Boston University, Dimensions, Scilit, Crossref, Web of Science Garuda, Google Scholar, and Base.
Arjuna Subject : Umum - Umum
Articles 448 Documents
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Management of Zakat Collection through Digital Channels at BAZNAS of Padang City Syndi Putri Harfianti; Putri Febri Wialdi
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.11360

Abstract

Digital zakat collection represents BAZNAS of Padang City’s adaptation to digital public service delivery; however, the available payment channels remain underutilized because collections are dominated by civil servants, participation among non-civil servants is uneven, dedicated digital personnel are unavailable, and transaction recording depends on confirmation from muzakki. This study aims to analyze the management of zakat collection through digital channels at BAZNAS of Padang City and identify its supporting and inhibiting factors. A descriptive qualitative approach was employed, with informants purposively selected from BAZNAS officials, muzakki using digital channels, and non-civil servant community members who had not used these services. Data were collected through interviews and documentation and analyzed through data reduction, data display, and conclusion drawing. The findings indicate that digital zakat collection is managed through planning, organizing, implementation, and supervision functions. Planning is guided by the Annual Work and Budget Plan and includes the provision of websites, QRIS, official bank accounts, mobile banking, and other digital channels, although specific digital collection targets have not been established. Organizational responsibilities remain distributed across several divisions without dedicated digital personnel. Implementation involves multiple digital payment and information channels, but utilization remains uneven, particularly among non-civil servant communities. Supervision is conducted through payment confirmation, bank-statement verification, transaction recording, and receipt issuance, although incomplete payment information continues to hinder administrative accuracy. Supporting factors include the availability of digital channels and information media, internal organizational support, and the increasing adoption of cashless transactions among muzakki. Conversely, limited human resources, the absence of specialized digital personnel, low public digital literacy, and insufficient participation by non-civil servant muzakki constrain implementation. The study concludes that effective digital zakat collection requires specific performance targets, dedicated personnel, integrated transaction-recording mechanisms, expanded digital literacy initiatives, and broader engagement with non-civil servant communities. These findings contribute to public management and digital philanthropy research by demonstrating how organizational capacity and community readiness shape the effectiveness of digital zakat services.
The Comparative Analysis of Local Public Finance Regulation in Strengthening Regional Governance Andri Micho; Harry Nenobais; Mohamad Kusnaeni
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.11376

Abstract

Although local public finance regulation has received substantial attention within fiscal decentralization and public financial management research, comparative analyses of its institutional configuration as an integrated regulatory regime remain limited. This study aims to examine the institutional design of local public finance regulation across European countries, analyze how regulatory standards, supervisory institutions, monitoring mechanisms, and enforcement instruments interact to strengthen regional governance, and formulate policy implications for Indonesia’s fiscal decentralization reforms. A qualitative comparative government design was employed through a systematic literature review. The study analyzed documentary evidence from 21 European countries purposively selected from Local Public Finance: An International Comparative Regulatory Perspective (2021), supplemented by Eurostat Government Finance Statistics, the European Commission Fiscal Rules Database, and the OECD Tax Autonomy Database. Data were examined using qualitative content analysis involving coding, categorization, cross-country comparison, and thematic interpretation. The findings indicate that effective local public finance regulation depends not merely on the presence of numerical fiscal rules but on the institutional integration of regulatory standards, supervisory bodies, monitoring mechanisms, and enforcement arrangements within coherent governance systems. Regulatory configurations also vary according to constitutional structures, administrative traditions, and fiscal decentralization models, resulting in diverse approaches to maintaining fiscal sustainability and regional accountability. The study concludes that effective regional financial governance requires balanced institutional arrangements that combine local fiscal autonomy with robust oversight, transparency, accountability, and regulatory coordination. These findings contribute to the literature on regulatory governance, comparative government, and fiscal federalism by conceptualizing local public finance regulation as an integrated governance regime rather than a collection of isolated fiscal controls. They also provide practical implications for Indonesia by emphasizing the need to strengthen supervisory capacity, fiscal transparency, enforcement consistency, and intergovernmental regulatory coordination in local financial governance.
The Dynamics of Public Management Reform: The Transition from New Public Management to New Public Governance in a Comparative Perspective Mohamad Kusnaeni; Harry Nenobais; Andri Micho
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11377

Abstract

Public management reform has evolved substantially over the past three decades; however, existing studies have predominantly examined New Public Management (NPM) and New Public Governance (NPG) as distinct paradigms, offering limited insight into how contemporary reforms integrate both approaches across diverse administrative contexts. This study aimed to analyze the evolution of public management reform by examining the transition from NPM to NPG and identifying the institutional factors shaping contemporary governance reform from a comparative perspective. A qualitative approach was employed through a systematic literature review and comparative analysis of scholarly publications, complemented by the foundational works of Pollitt and Bouckaert. The analysis encompassed 12 countries and the European Commission as comparative units and applied thematic content analysis to synthesize recurring reform patterns. The findings demonstrate that contemporary public management reform does not represent a linear paradigm shift from NPM to NPG. Rather, reform proceeds through institutional adaptation, whereby managerial principles remain embedded within increasingly collaborative governance arrangements. Administrative traditions, fiscal pressures, institutional capacity, digital transformation, and inter-stakeholder relationships emerged as the principal factors shaping this adaptive process. These findings extend the public management reform literature by demonstrating that governance transformation is driven by the integration of managerial and collaborative principles rather than the complete replacement of one paradigm by another. The study concludes that contemporary reform requires context-sensitive institutional adaptation that balances managerial efficiency with collaboration and public value creation. It contributes a comparative analytical framework for understanding governance transformation and offers practical implications for policymakers seeking to strengthen governance capacity through institutional coordination, digital transformation, and inter-stakeholder collaboration.
Colonial Legacy and Strategic HRM in Indonesia's Civil Service: A Southeast Asian Comparison Johanna Novita; Harry Nenobais; Sri Lalanawati Octaviani
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11378

Abstract

Bureaucratic reform in Indonesia has substantially modernized administrative procedures; however, improvements in bureaucratic performance remain uneven, suggesting that procedural reform alone cannot resolve persistent institutional constraints. This study aimed to examine the configuration of public-sector human resource management in Indonesia through a comparative analysis of five Southeast Asian administrative systems: Hong Kong, Macau, Malaysia, Thailand, and the Philippines. A qualitative comparative approach was employed using document analysis guided by Berman’s Strategic Human Resource Management framework and historical institutionalism. The findings indicate that Indonesia has achieved considerable procedural modernization in merit-based recruitment through the Computer Assisted Test (CAT), but these advances have not been consistently sustained in bureaucratic neutrality and performance-based compensation. The analysis identifies a pattern of asymmetrical strategic alignment in which recruitment reforms coexist with persistent organizational and institutional constraints across subsequent stages of the civil service career cycle. These constraints are rooted in historically embedded administrative routines that continue to shape authority relations, personnel management, and performance governance. The study extends Strategic Human Resource Management by demonstrating that strategic alignment is institutionally contingent rather than determined solely by the coherence of human resource policies. It concludes that sustainable civil service reform requires institutional transformation beyond procedural modernization, particularly through stronger merit-system governance, enhanced protection of bureaucratic neutrality, and the redesign of performance management toward outcome-oriented evaluation. These findings provide a comparative framework for understanding civil service reform and offer practical guidance for strengthening public-sector human resource governance in Indonesia.
From Tokenism to Partnership: Community Participation in Managing Batu Dua Paragliding Sport Tourism, Indonesia Dally Nur Arif; Irena Novarlia
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11379

Abstract

Batu Dua is a rural paragliding destination in Linggajaya Village, Sumedang Regency, Indonesia, where international event visibility contrasts with unresolved questions concerning community influence over destination decision-making. This study aimed to evaluate the forms of community participation in destination management and identify the highest level of authority demonstrated in practice. A qualitative single-case study design was employed, combining semi-structured interviews with four role-based informants, field observations, and document analysis. Interview data were coded using Arnstein’s eight-rung Ladder of Citizen Participation and validated through source and method triangulation. Informant corroboration percentages were calculated descriptively by dividing the number of informants providing evidence for each rung by four and were not interpreted as population estimates. The findings reveal a hybrid participation profile. All informants reported government-led information provision, capacity-building activities, and operational collaboration; three reported two-way communication and consultation; two provided evidence of placation through community representation; and none reported delegated power or citizen control. Community members participated in parking management, food and beverage services, promotion, event support, and facility maintenance, while strategic decision-making authority remained concentrated among formal destination managers and government actors. Partnership therefore constituted the highest observed level of participation, although it did not represent comprehensive citizen power. The study concludes that community involvement at Batu Dua remains primarily operational rather than authority-based. These findings extend understanding of participation in rural sport tourism governance and indicate that progression toward formal co-management requires explicit decision-making rights, transparent benefit-sharing mechanisms, accountable community representation, and participatory monitoring.
Utilization of Abandoned Customary Land: Reconstructing the Concept of Ihya' al-Mawat for Sustainable Economic Development (A Case Study in Nagari Bukit Sileh, Solok Regency) Roni Marizal Putra; Endri Yenti
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11380

Abstract

The underutilization of customary land remains a persistent challenge in Indonesia’s Indigenous communities, particularly in Minangkabau, where communal land ownership is governed by customary law. Despite its substantial economic potential, considerable areas of customary land remain abandoned because of legal, institutional, social, and economic constraints. This study aimed to analyze customary land utilization in Nagari Bukit Sileh, Solok Regency, examine the relevance of Iḥyāʾ al-Mawāt to sustainable economic development, and formulate a reconstructive model of customary land management grounded in Islamic legal principles. A descriptive qualitative approach with a case study design was employed. Primary data were collected through field observations and semi-structured interviews, while secondary data were obtained from classical and contemporary Islamic legal literature. The data were analyzed through data reduction, data display, and conclusion drawing and verification, with source triangulation used to ensure data credibility. The findings indicate that customary land utilization in Nagari Bukit Sileh has not reached its full potential, as substantial areas remain unproductive because of interrelated legal, social, economic, and institutional constraints. From the perspective of Iḥyāʾ al-Mawāt, productive land use should be encouraged without altering the communal ownership status of customary land. Reconstructing this concept through muḍārabah and muzāraʿah contracts provides a relevant framework for sustainable economic development by improving community welfare, expanding economic opportunities, and preserving social and environmental balance. The study concludes that integrating Iḥyāʾ al-Mawāt with communal customary land governance offers an Islamic legal model for revitalizing abandoned land while protecting collective ownership. This model contributes to the development of more inclusive, productive, and sustainable customary land governance and rural economic development.
Analysis of the Implementation of Financial Reporting Based on PSAK 109 at the National Zakat Agency (BAZNAS) of Padang Pariaman Regency M Erinaldo Tanjung; Ilham Illahi2
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11381

Abstract

The implementation of financial reporting standards is essential for ensuring transparency, accountability, and public trust in zakat management institutions; however, the extent to which the financial reporting practices of the National Zakat Agency (BAZNAS) of Padang Pariaman Regency comply with PSAK 109 requires systematic examination. This study aimed to analyze the implementation of PSAK 109 in the recognition, measurement, presentation, and reporting of zakat, infaq, and sadaqah funds. A descriptive qualitative approach was employed, with data collected through observations, interviews, and documentation of BAZNAS financial reports for the 2023–2024 period. The data were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that the recognition and measurement of transactions and the preparation of financial statements at BAZNAS Padang Pariaman generally comply with PSAK 109. The statements of financial position, changes in funds, changes in managed assets, cash flows, and notes to the financial statements were prepared systematically and periodically, thereby supporting institutional transparency and accountability. Nevertheless, a compliance issue was identified in the use of non-sharia funds to cover a deficit in the amil fund, which is inconsistent with PSAK 109. The study concludes that BAZNAS Padang Pariaman has substantially implemented PSAK 109, although stricter adherence to provisions governing non-sharia funds remains necessary. These findings contribute to the evaluation of accounting practices in zakat institutions and emphasize the importance of strengthening financial governance to enhance accountability, transparency, and public trust in zakat management.
The Influence of E-WOM on Goodreads Toward Book Purchase Intention Using the IACM Model Muhammad Shafiq Indrawan
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.11383

Abstract

The rapid expansion of information technology has strengthened electronic word-of-mouth (eWOM) as a key information source shaping consumers’ purchasing decisions. In the book market, Goodreads facilitates the exchange of reader reviews and recommendations; however, the mechanisms through which users accept such information and develop online purchase intentions remain insufficiently understood. This study aims to examine the influence of eWOM on Goodreads users’ online book purchase intention using the Information Acceptance Model, which comprises information credibility, information usefulness, attitude toward information, information adoption, and online purchase intention. A quantitative survey was conducted involving 406 Goodreads users selected through purposive sampling. Data were analyzed using partial least squares structural equation modeling with SmartPLS. The findings indicate that eight of the nine proposed hypotheses were supported. Information credibility positively influenced information usefulness, information adoption, and online purchase intention. Information usefulness positively influenced attitude toward information and information adoption but did not significantly influence online purchase intention. Attitude toward information positively influenced information adoption and online purchase intention, while information adoption positively influenced online purchase intention. These results demonstrate that information credibility, attitude toward information, and information adoption are the principal determinants of Goodreads users’ online book purchase intention, whereas information usefulness contributes indirectly through the information acceptance process. The study concludes that credible and positively evaluated eWOM is more likely to be adopted and translated into purchase intention. These findings extend the application of the Information Acceptance Model to digital book consumption and provide practical implications for authors, publishers, booksellers, and platform managers seeking to strengthen the credibility, relevance, and persuasive value of online book reviews.
Application of the Teams Games Tournament Cooperative Learning Model to Improve Mathematics Learning Outcomes of Grade V Students at UPTD SD Negeri 136 Barru Usman; Zaid Zainal; Alfiana
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.11397

Abstract

Low mathematics achievement among Grade V students at UPTD SD Negeri 136 Barru was associated with limited classroom participation, textbook-dominated instruction, infrequent collaborative activities, and low learning motivation. This study aimed to examine the implementation of the Teams Games Tournament (TGT) cooperative learning model and its effectiveness in improving the mathematics learning process and student achievement. Classroom action research employing a mixed-methods approach was conducted with one teacher and 21 students. Data were collected through observation, achievement tests, and documentation and analyzed using qualitative and quantitative descriptive techniques, including data condensation, data display, and conclusion drawing. The intervention was considered successful when teacher and student learning activities reached the Good (B) category and at least 76% of students achieved learning mastery. The findings showed that teacher and student activities improved from the Fair (C) category in Cycle I to the Good (B) category in Cycle II. The proportion of students achieving mastery also increased from 62% in Cycle I to 80% in Cycle II. These findings demonstrate that the TGT cooperative learning model effectively improved both the instructional process and mathematics learning outcomes of Grade V students. The study provides practical evidence that structured team-based competition can promote active participation, collaborative learning, and improved mathematics achievement in primary education.
Child Development through the Traditional Game of Congklak Iyan; Muhammad Irfan
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.11402

Abstract

Although traditional games have received considerable scholarly attention as learning media and instruments for child development, research specifically synthesizing the contribution of congklak to children’s cognitive, social, emotional, and motor development remains limited. This study aimed to explore the role of congklak in supporting the holistic development of primary school–aged children. A qualitative literature review was conducted using relevant scientific articles, books, and academic documents. Data were collected through documentation and analyzed using content analysis to identify recurring themes concerning the developmental benefits of congklak. The findings indicate that playing congklak supports numeracy, strategic thinking, concentration, social interaction, cooperation, sportsmanship, and fine motor coordination. The game also contributes to the preservation of local cultural values and the cultivation of positive character traits. These findings extend the literature on culture-based education by demonstrating the potential of traditional games as meaningful educational media. The study concludes that integrating congklak into learning and child development activities can support children’s holistic growth while preserving local wisdom. The findings have practical implications for teachers, parents, and educational institutions seeking to incorporate enjoyable, culturally relevant learning activities and provide a foundation for further empirical research across diverse educational contexts.

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