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M. Iqbal
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INDONESIA
Indonesian Journal of Multidisciplinary Sciences
Published by CV. Era Digital Nusantara
ISSN : 29862426     EISSN : 29637635     DOI : 10.59066/ijoms
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Indonesian Journal of Multidisciplinary Sciences is a scientific journal published by CV. Era Digital Nusantara. The papers to be published in IJoMS are research articles (quantitative or qualitative research approaches), literature studies or original ideas that are considered to contribute to scientific studies of Economics, Law, Psychology, Sociology, Government and Politics.
Arjuna Subject : Umum - Umum
Articles 106 Documents
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Fiscal Justice and the Principle of Direct Benefit in Regional Budget Politics: A Comparison of Motor Vehicle Tax Utilization in Two Provinces Derriansya Putra Jaya; Arie Wijaya; Aris Munandar
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2293

Abstract

This study analyzes the extent to which the Motor Vehicle Tax (PKB), as a regional tax, reflects the principles of fiscal equity and direct benefit in provincial budget policy. Using a comparative study design between West Java and South Sumatra Provinces in the 2025–2026 fiscal year, this study evaluates the consistency between PKB revenue and road infrastructure spending through the fiscal conversion ratio indicator. A qualitative approach based on analysis of regional budget documents, regulations, budget realization reports, and policy communications is used to integrate normative and institutional dimensions within a single evaluative framework. The findings indicate two models of PKB utilization. West Java exhibits a trend toward benefit-consistent budgeting with a relatively high fiscal conversion ratio and a strengthening of sectoral associations between taxes and road construction. In contrast, South Sumatra applies a more flexible general allocation budgeting model across sectors, but with a looser direct benefit association. This study also expands the concept of fiscal equity through the spatial dimension by introducing the urban–rural fiscal return gap and emphasizing the importance of fiscal sustainability in addressing potential tax base erosion in the transportation sector. The main contribution of this research is the operationalization of the fiscal conversion ratio as an evaluative indicator of the benefit principle at the subnational level, as well as the assertion that fiscal justice is the result of political allocation choices in a decentralized system.
Paradiplomacy Capacity of the Kepulauan Riau Provincial Government in Optimizing Regional Economic Connectivity Putri, Rizqi Apriani; Yudithia, Yudithia; Swastiwi, Anastasia Wiwik; Valentina, Annissa
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2299

Abstract

This study examines the paradiplomacy capacity of the Kepulauan Riau Provincial Government in optimizing regional economic connectivity. In the context of globalization and regional integration, paradiplomacy has become a crucial instrument for subnational governments to expand cross-border cooperation and enhance economic competitiveness. The main issue addressed concerns the extent to which the institutional, regulatory, and resource capacities of the Riau Islands Government are able to support subregional economic diplomacy within the framework of the Indonesia–Malaysia–Thailand Growth Triangle (IMT-GT). This research employs a qualitative method with a descriptive approach, utilizing policy document analysis, in-depth interviews, and secondary data from relevant institutions. The findings indicate that paradiplomacy practices in the Riau Islands have significantly contributed to increasing foreign investment, exports, and strengthening cross-border logistics networks. Furthermore, collaboration among local governments and the private sector has fostered the development of halal tourism, the creative economy, and the digitalization of regional connectivity. However, challenges remain, particularly in legal harmonization and inter-agency coordination. This study concludes that enhancing institutional capacity and human resources is essential for the success of subnational paradiplomacy in strengthening regional economic connectivity and achieving inclusive and sustainable growth.
The Influence of Ecotheological Value Internalization on Green Organizational Behavior: an Empirical Study of Civil Servants at the Ministry of Religious Affairs, Palembang City Budiman; Baharudin
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2310

Abstract

The global ecological crisis demands organizational behavior transformation in the public sector, particularly in religious institutions like Indonesia's Ministry of Religious Affairs (Kemenag), which hold strong moral legitimacy in society. This study examines the influence of ecotheological value internalization (INE) encompassing ecological-spiritual identity, transcendental meaning in bureaucracy, collective stewardship commitment, and ethical ecological decision-making on green organizational behavior (GOCB/POH), namely voluntary actions such as eco-initiatives, green advocacy, and interpersonal eco-helping. Employing an explanatory quantitative design, the research surveyed 385 civil servants (ASN) at the Palembang City Kemenag Office via proportionate stratified random sampling, using validated Likert-scale questionnaires (Cronbach's α = 0.85–0.92). Simple linear regression analysis with IBM SPSS version 32 revealed a positive and significant effect of INE on GOCB (R = 0.507; R² = 0.257; β = 0.519; t = 11.51; p < 0.001), explaining 25.7% of GOCB variance. These findings reinforce the Value-Belief-Norm (VBN) theory and workplace ecospirituality adaptation in Islamic religious bureaucracy contexts, with practical implications for integrating INE into Kemenag's vision-mission to accelerate green bureaucracy aligned with SDGs and Asta Protas. The cross-sectional design's limitations suggest future longitudinal research.
Financial Performance Mediates R&D Intensity and Intangible Assets on Manufacturing Firm Value in IDX Fernando Africano; Yesita Astarina; Sulastri
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2306

Abstract

This study examines the mediation of financial performance on the intensity of research and development and intangible assets on the value of manufacturing companies listed on the IDX for the 2015-2020 period. The independent variable in this study is the intensity of research and development which is proxied by the total R&D expenditure divided by the company's sales and intangible assets which is proxied by the comparison of the total market value of equity with the book value of equity. While the dependent variable used is the firm value proxied by Tobins'Q and the intervening variable used is the firm's performance as proxied by ROA. The population in this study were all manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling method. The number of samples is 29 companies. The results of this study indicate that the intensity of research and development has a negative effect on financial performance and firm value. Intangible assets have a positive effect on financial performance and firm value, financial performance has a positive effect on firm value, financial performance mediates the effect of research and development intensity and intangible assets on firm value.
State’s Role Against Cyber Crime: Maintaining Democracy and Political Integrity Muhammad Ruslan Afandi
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i2.2311

Abstract

The advancement of digital technology has fundamentally changed both the opportunities and vulnerabilities in the landscape of Indonesian democracy. This study examines the dual challenges posed by cybercrime and the role of the state in maintaining political integrity in the digital era. Using a qualitative case study approach, this research analyzes trends in cyberattacks targeting the democratic process, the proliferation of political disinformation, and the systematic responses undertaken by Indonesian government institutions. Data were obtained from academic literature, government reports, legal documents, and media studies, and then analyzed using thematic analysis. The findings indicate that cybercrime, ranging from attacks on election infrastructure to large-scale disinformation campaigns, poses a significant threat to public trust and the legitimacy of democratic institutions. The Indonesian government is responding with a multifaceted strategy, including regulatory reforms, the development of cybersecurity infrastructure, digital literacy initiatives, and cross-sector collaboration. However, challenges such as limited resources, inter-agency coordination, and public engagement continue to be faced. This study enriches the discourse on digital democracy by illustrating the complex interaction between technological threats and institutional resilience, and affirming the relevance of network society theory and public space in understanding Indonesia's efforts to maintain democratic integrity in the digital era.
The Transmission Mechanism of Indonesia’s 1997-1998 Monetary Crisis: An Integrated Analysis of Exchange Rate Dynamics, Monetary Policy, and the Financial System Mawardi
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2337

Abstract

The 1997-1998 monetary crisis in Indonesia was a complex economic event that requires an in-depth understanding of intersectoral linkages. This study aims to analyze the transmission mechanism of the crisis through the interaction between the exchange rate, monetary policy, and the financial system. The method employed is a qualitative approach using descriptive-analytical techniques applied to secondary data from the 1997-1998 period. The findings show that the sharp depreciation of the rupiah triggered a domino effect, leading to a surge in inflation and forcing the implementation of tight monetary policy through an extreme increase in interest rates. The novelty of this study lies in the reconstruction of the crisis transmission path by integrating three sectors simultaneously foreign exchange, monetary policy, and banking within a chronological narrative in order to reveal how exchange rate shocks systematically evolved into financial system failure. These findings confirm the existence of an interconnected crisis transmission mechanism, in which instability in one variable was able to paralyze the entire national economic system in a multidimensional manner.

Page 11 of 11 | Total Record : 106

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