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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 520 Documents
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The Effect of the Group Investigation Learning Model Assisted by Viaran on the Mathematical Reasoning Ability of Third-Grade Elementary School Students Siti Hidayatun Ni'mah; Zulmi Roestika Rini
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.v4i3.11674

Abstract

Mathematical reasoning is a fundamental competency in elementary mathematics education because it enables students to understand concepts, construct logical arguments, formulate problem-solving strategies, and draw appropriate conclusions. However, preliminary observations indicate that third-grade students’ mathematical reasoning ability remains relatively low, partly because classroom instruction is dominated by teacher explanations and provides limited opportunities for students to investigate and construct their own understanding. This study aims to examine the effect of the Group Investigation (GI) learning model assisted by Viaran on the mathematical reasoning ability of third-grade elementary school students. A quantitative approach with a quasi-experimental method and a nonequivalent control group design was employed. The participants comprised 62 third-grade students, with 31 students from SD Negeri Klepu 01 assigned to the experimental group and 31 students from SD Negeri Klepu 02 to the control group. Data were collected through mathematical reasoning tests, questionnaires, observations, and documentation and analyzed using descriptive statistics, normality and homogeneity tests, an independent-samples t-test, and simple linear regression. The findings revealed a significant difference in mathematical reasoning ability between the experimental and control groups. The experimental group achieved a higher posttest mean score of 90.19 than the control group, which obtained a mean score of 75.68, with a significance value of p < .001. Regression analysis further demonstrated a significant effect of the Viaran-assisted Group Investigation model on students’ mathematical reasoning ability, with an R² value of .822, indicating that the model explained 82.2% of the variance in mathematical reasoning scores. These findings demonstrate that integrating Group Investigation with Viaran can foster a more active, collaborative, and meaningful mathematics learning environment while strengthening students’ mathematical reasoning. This study contributes empirical evidence supporting the integration of investigation-based learning and interactive instructional media as alternative strategies for developing higher-order mathematical thinking in elementary education.
The Influence of Tax Planning and Deferred Tax Burden on Profit Management in Banking Sub-Sector Companies Listed on the IDX for the 2023-2025 Ayu Kartika; Jusmani; Nurmala
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.v4i3.11723

Abstract

Earnings management remains a critical concern in corporate financial reporting because it may reduce the reliability of earnings information used by stakeholders in decision-making. In the banking sector, this issue is particularly significant due to stringent regulatory oversight and the need to maintain the credibility of financial statements. Tax-related policies, particularly tax planning and deferred tax expense, are among the factors that may influence earnings management practices. This study aims to examine the effects of tax planning and deferred tax expense on earnings management in banking sub-sector companies listed on the Indonesia Stock Exchange during 2023–2025. A quantitative approach with an associative research design was employed. The sample comprised 27 banking companies, yielding 81 firm-year observations selected through purposive sampling. Secondary data were obtained from annual financial statements and analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that tax planning has a significant effect on earnings management, whereas deferred tax expense does not have a significant effect. Simultaneously, tax planning and deferred tax expense significantly influence earnings management. These results demonstrate that tax-related policies are relevant to understanding earnings management practices, although their individual effects differ. This study contributes recent empirical evidence on the determinants of earnings management in the banking sector and provides practical implications for companies in formulating tax strategies that remain compliant with applicable regulations, while also offering useful insights for investors and regulators in evaluating the reliability of financial reporting.
Implementation of the Magic Fingers Extracurricular Program as a Stimulation for Early Numeracy Skills of Children Aged 5–6 Years at TK Negeri Pembina Kepanjen Sovi Nuravida Rahayu Putri; Ajeng Putri Pratiwi
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.v4i3.11724

Abstract

Early numeracy competence is a fundamental component of young children’s cognitive development and provides an essential foundation for subsequent learning in primary education. However, early counting instruction is often dominated by memorization-based approaches that may be less compatible with children’s developmental characteristics and need for concrete learning experiences. This study aims to describe the implementation of the Magic Fingers extracurricular program as a strategy for stimulating early numeracy competence among children aged 5–6 years and to identify the supporting and inhibiting factors influencing its implementation at TK Negeri Pembina Kepanjen. A qualitative approach with a case study design was employed. Data were collected through observations, interviews, and documentation and analyzed using the interactive model of Miles, Huberman, and Saldaña, comprising data condensation, data display, and conclusion drawing. The findings indicate that the Magic Fingers extracurricular program was systematically implemented through planning, implementation, and evaluation stages by using finger formations as concrete learning media to introduce number concepts, addition, and subtraction. The program supported the development of children’s early numeracy competence while also strengthening concentration, self-confidence, and active participation. Its implementation was facilitated by strong collaboration among educators, institutional support, and gradual instructional strategies, whereas variations in children’s characteristics and limited learning media constituted the main challenges. These findings demonstrate that the Magic Fingers method offers a developmentally appropriate and concrete learning strategy for strengthening early numeracy competence in early childhood education. This study contributes practical insights into the implementation of extracurricular numeracy activities that align instructional strategies with young children’s developmental needs.
Factors Associated with the Incidence of Anemia among Adolescent Girls at SMK Bina Sriwijaya Indonesia, Palembang City, 2026 Wanda Miliya Apriliani; Sendy Pratiwi Rahmadhani; Rini Gustina Sari; Arie Anggraini
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.v4i3.11726

Abstract

Anemia among adolescent girls remains an important public health concern because it may impair learning concentration and productivity and adversely affect future reproductive health. Dietary practices, adherence to iron–folic acid (IFA) supplementation, and menstrual cycle patterns are among the factors potentially associated with anemia in this population. This study aims to examine the relationships between fast food consumption, adherence to IFA supplementation, menstrual cycle patterns, and anemia among adolescent girls at SMK Bina Sriwijaya Indonesia, Palembang, in 2026. An analytical survey with a cross-sectional design was conducted among a population of 108 adolescent girls, from whom 52 respondents were selected using stratified random sampling. Data were analyzed using the chi-square test at a significance level of α = .05. The findings showed that 28 respondents (53.8%) had anemia, 26 (50.0%) frequently consumed fast food, 31 (59.6%) were non-adherent to IFA supplementation, and 27 (51.9%) had abnormal menstrual cycles. Bivariate analysis demonstrated significant associations between fast food consumption and anemia (p < .001), adherence to IFA supplementation and anemia (p < .001), and menstrual cycle patterns and anemia (p < .001). These findings indicate that dietary behavior, adherence to IFA supplementation, and menstrual health are significantly associated with anemia among adolescent girls. The study contributes empirical evidence supporting integrated anemia-prevention strategies that emphasize balanced dietary practices, reduced fast food consumption, adherence to IFA supplementation, and appropriate monitoring of menstrual health among adolescent girls.
Comparative Performance of MM Instant and Conventional Mortars in Residential Plastering Annisa Nur Rakhmawati; Khalilah Daud Isaac Makhmut; Aria Dian Tri Wahyuni
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.v4i3.11727

Abstract

Plastering is a critical finishing activity that influences construction duration, cost efficiency, and the final quality of residential buildings. Although conventional mortar mixed on-site remains widely used, MM instant mortar is increasingly adopted because of its more controlled composition and simplified application process. This study aims to compare the performance of MM instant mortar and conventional mortar in terms of labor productivity, implementation cost, and plastering quality. A quantitative comparative method was applied to residential building plastering work, with an observed area of 484 m² for each mortar type. Productivity was assessed based on the completed plastering area per workday, while costs were calculated from materials, labor, equipment, waste, and potential rework. Plastering quality was evaluated using compressive strength, bond strength, surface flatness, and defect level. The findings show that MM instant mortar achieved an average productivity of 14.19 m²/day, compared with 9.92 m²/day for conventional mortar, representing a 43.04% increase. The direct cost of MM instant mortar was Rp59,100/m², which was 10.67% higher than the Rp53,400/m² required for conventional mortar. However, after accounting for rework costs arising from defects, the effective cost of MM instant mortar was Rp60,341/m², slightly lower than the Rp60,876/m² recorded for conventional mortar. MM instant mortar also demonstrated superior performance in compressive strength, bond strength, surface flatness, and material waste. These findings indicate that MM instant mortar provides advantages in productivity, effective cost efficiency, and quality consistency, particularly for projects prioritizing faster completion and improved workmanship. Conversely, conventional mortar remains competitive when minimizing initial material cost is the primary consideration. This study contributes practical evidence for selecting plastering materials based on trade-offs among productivity, cost, and construction quality in residential building projects.
The Influence of the Physical Work Environment and Employee Motivation on Job Satisfaction among Administrative Staff at PT XYZ Valerio Rachman; Aam Rachmat Mulyana
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.v4i3.11729

Abstract

Although employee job satisfaction has received considerable scholarly attention, research examining the combined effects of the physical work environment and work motivation on administrative employees in the cash management service industry remains limited. This study aims to analyze the effects of the physical work environment and work motivation on the job satisfaction of administrative employees at PT XYZ. A quantitative approach with a cross-sectional survey design was employed, involving 40 administrative employees selected through census sampling. Data were collected using structured questionnaires based on a five-point semantic differential scale, supported by preliminary interviews and organizational documentation, and analyzed using descriptive statistics and multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that the physical work environment and work motivation have positive and statistically significant effects on employee job satisfaction, both partially and simultaneously. The physical work environment emerged as the strongest predictor, while the regression model explained 79.8% of the variance in job satisfaction. These findings support the applicability of Herzberg’s Two-Factor Theory by demonstrating that hygiene and motivational factors jointly contribute to employee job satisfaction within the cash management service industry. This study extends the human resource management literature by providing empirical evidence from administrative employees in a specialized financial service organization. The findings further emphasize the importance of integrating improvements in the physical workplace with organizational motivational practices to enhance employee satisfaction, well-being, and organizational effectiveness. Future research may examine additional determinants of job satisfaction across broader organizational contexts using larger samples and more advanced analytical approaches.
Online Lending and Debt Dependency Patterns among Residents of Teluk Langkap Village, Sumay District, Tebo Regency Regi Kurniawan; Muhammad Pauzi; Nazori; Neneng Sudharyati
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.v4i3.11736

Abstract

Although online lending has expanded financial inclusion by providing accessible and rapid financing, its increasing use has also raised concerns regarding debt dependency, particularly among rural communities characterized by limited financial literacy and unstable economic conditions. This study aims to investigate the use of online lending among residents of Teluk Langkap Village, Sumay District, Tebo Regency, and to analyze the factors contributing to the development of debt dependency. A qualitative descriptive approach with field research was employed. Informants were selected through purposive sampling and comprised online lending users and village officials. Data were collected through observations, in-depth interviews, and documentation and analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing, while data trustworthiness was assessed through confirmability. The findings reveal that online lending is primarily used to meet urgent economic needs because of its accessibility, simple application procedures, and rapid disbursement. However, its use has increasingly extended to consumptive purposes and routine household expenditures, contributing to repeated borrowing practices. Debt dependency is driven mainly by imbalances between household income and expenditure, inadequate financial literacy, limited financial management capabilities, and a lack of alternative financing sources, resulting in recurring borrowing to repay previous debts. The study concludes that online lending dependency is shaped by interconnected economic, technological, and behavioral factors. These findings contribute to the literature on Islamic economics, digital finance, and financial behavior by illustrating how structural and individual vulnerabilities interact in rural online lending practices. The study also highlights the importance of strengthening financial literacy, responsible household financial management, and access to appropriate financing alternatives to reduce the risk of persistent debt dependency.
Analyzing Bullying Behavior and Its Implications for Guidance and Counseling Services at MTs Muhammadiyah Curup Imam Rifai; Hartini; Syamsul Rizal
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.v4i3.11737

Abstract

Bullying remains a serious concern in school environments because of its adverse effects on students’ psychological well-being, social relationships, and academic achievement. Despite existing preventive efforts, bullying continues to occur at MTs Muhammadiyah Curup, highlighting the need for a more systematic and comprehensive guidance and counseling intervention. This study aims to analyze the forms of bullying behavior, identify the factors contributing to bullying, and develop a guidance and counseling program for addressing bullying in the school context. A Research and Development (R&D) approach was employed using the ADDIE model, comprising analysis, design, development, implementation, and evaluation. Data were collected through observations, interviews, questionnaires, and documentation and analyzed descriptively to inform program development and evaluation. The findings indicate that bullying behavior among students was categorized as very high and included physical, verbal, relational, cyber, and prejudice-based bullying. The identified contributing factors comprised individual characteristics, family environment, peer influence, school environment, and social media. The developed guidance and counseling program was implemented through classroom guidance, content mastery services, and group counseling and was found to enhance students’ understanding of bullying, communication skills, and positive social attitudes. These findings demonstrate that a structured guidance and counseling program can provide a systematic approach to addressing bullying and strengthening preventive efforts within the school environment. The study contributes a development-based intervention framework that can support school counselors and educational institutions in fostering safer, more supportive, and more conducive learning environments.
Structural Integrity Analysis of Reinforced Concrete Hotel Wing Accommodating Elevated Swimming Pool Shofi Mahilla Yuzkia ’Azyzi; Januar Sasongko
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.v4i3.11744

Abstract

Although reinforced concrete hotel design has received considerable attention, research addressing the interaction between vertical public live loads and elevated swimming pool hydrostatic loads on asymmetric wing structures in hilly topographies remains limited. This study aims to evaluate the structural integrity, load distribution, and section capacity of a hotel wing's upper structural system (slabs, beams, columns) under gravity, fluid, and environmental loads per Indonesian National Standards (SNI). A quantitative descriptive computational evaluation design was employed, selecting upper structural elements through purposive sampling. Data from archival documentation-shop drawings, material specifications (f'c, fy), and planning records—were analyzed via 3D finite element modeling in SAP2000 v26 to evaluate internal forces (Mu, Pu, Vu) and demand-to-capacity ratios (D/C) under ultimate load combinations (U = 1.2D + 1.6L + 1.2F) per SNI 1727:2020, SNI 1726:2019, and SNI 2847:2019. Findings indicate effective load transfer with demand-to-capacity ratios within safe limits (D/C ≤ 1.0). Critical force concentrations-maximum flexural moment (Mu,33), axial compression (Pu), and shear (Vu,22)-occur at Frame Object 57 due to eccentric hydrostatic loading combined with public live loads. These findings advance understanding of multi-axial load transfer in elevated leisure facilities. The conclusion highlights the necessity of precise hydrostatic modeling and section verifications for modified commercial buildings. Practical implications offer guidance for engineers and hotel management in structural safety assurance, while theoretical contributions enrich structural auditing literature. Future research should explore full-coupled soil-structure interaction (SSI) and nonlinear dynamic pushover analysis under severe seismic excitation.
The Role of Teachers in Fostering Student Social Relationships to Mitigate Classroom Conflict Hamda Hamidah
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.v4i3.11749

Abstract

Harmonious social relationships are essential to an effective classroom environment; however, differences in students’ personalities, backgrounds, and social competencies can generate interpersonal conflicts that disrupt academic engagement. This study examines teachers’ roles in strengthening students’ social relationships and reducing classroom conflict, identifies common forms of conflict, and analyzes the factors that facilitate or hinder these efforts. A qualitative descriptive literature-review design was employed. Data were systematically gathered from relevant books and peer-reviewed journal articles and analyzed using content analysis. The findings indicate that teachers serve as role models, mentors, facilitators, and mediators by instilling core values, developing students’ social skills, and implementing peaceful conflict-resolution strategies. Effective implementation is supported by teacher competence, a positive school climate, parental involvement, and active student participation. Conversely, differences in student personalities, limited teacher time, insufficient parent–teacher communication, and inadequate conflict-management practices constrain these efforts. The study concludes that sustained teacher leadership, supported by coordinated institutional and parental involvement, is essential for fostering harmonious classroom relationships and minimizing interpersonal conflict. These findings contribute to understanding the multidimensional role of teachers in classroom conflict prevention and highlight the importance of integrated school-based strategies for strengthening students’ social competence and creating supportive learning environments.

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