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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 264 Documents
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The Effect of Risk-Based Internal Audit on the Effectiveness of Perumda Tirtanadi's Financial Performance with ISO 9001 Implementation Fildzah Shabrina; Renny Maisyarah; M. Irsan Nasution
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (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.v5i2.2706

Abstract

This study aims to analyze the influence of Risk-Based Internal Audit and the ISO 9001 Approach on the effectiveness of Perumda Tirtanadi's financial performance, as well as test whether ISO 9001 is able to moderate the relationship. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results of the structural model test showed that Risk-Based Internal Audit did not have a significant effect on the effectiveness of financial performance, as shown by the values of the β path coefficient = –0.077, t-statistic = 0.185, and p-value = 0.853, with an effect size value of f² = 0.004 which was in the very small category. On the other hand, the ISO 9001 approach has a significant effect with the value of β = 1.021, t-statistic = 2.508, p-value = 0.012, and the effect size value f² = 0.640 which belongs to the large category. The moderation variables of the ISO 9001 Approach × Risk-Based Internal Audit were insignificant with β = –0.018, t-statistic = 0.310, and p-value = 0.757. An R-square value of 0.895 indicates that the model is able to explain the 89.5% variance in the effectiveness of financial performance. These findings confirm that the increase in the effectiveness of financial performance is more determined by the implementation of ISO 9001 than by risk-based audits.
Perlindungan Hukum Bagi Korban Penyalahgunaan Data Pribadi dalam Layanan Pinjaman Online (Studi Putusan Mahkamah Agung Nomor 1206/Pdt/2024) Aditya Ariawan; Men Wih Widiatno
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (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.v5i2.2769

Abstract

Perkembangan teknologi finansial telah melahirkan layanan pinjaman online yang menghimpun data pribadi pengguna dalam jumlah besar sehingga menimbulkan risiko penyalahgunaan, sementara praktik penyebaran data, intimidasi penagihan, dan penggunaan data di luar persetujuan masih marak terjadi tanpa diimbangi penegakan hukum yang optimal, sehingga penelitian ini merumuskan dua masalas, yaitu bagaimana perlindungan hukum bagi korban penyalahgunaan data pribadi dalam layanan pinjaman online berdasarkan Undang-Undang Nomor 27 Tahun 2022 tentang Pelindungan Data Pribadi dan bagaimana bentuk tanggung jawab pemerintah serta Otoritas Jasa Keuangan menurut Putusan Mahkamah Agung Nomor 1206 K/Pdt/2024, dengan menggunakan metode penelitian hukum normatif melalui pendekatan perundang-undangan dan pendekatan kasus berbasis bahan hukum sekunder yang dianalisis secara deskriptif kualitatif dan ditarik kesimpulan secara induktif, serta dianalisis menggunakan Teori Perlindungan Hukum Philipus M. Hadjon dan Teori Pertanggungjawaban Hukum Hans Kelsen, yang menghasilkan temuan bahwa perlindungan hukum telah terakomodasi secara normatif melalui kombinasi instrumen preventif berupa kewajiban kepatuhan pengendali data dan instrumen represif berupa jalur keberatan, gugatan perdata, serta sanksi administratif dan pidana, sedangkan Putusan Nomor 1206 K/Pdt/2024 menegaskan tanggung jawab perdata pelaku usaha sebagai pengendali data yang lalai serta tanggung jawab kelembagaan pemerintah dan Otoritas Jasa Keuangan yang bersifat preventif dan pengawasan, sehingga dapat disimpulkan bahwa kerangka hukum perlindungan data pribadi di Indonesia telah relatif memadai secara normatif namun efektivitasnya masih memerlukan penguatan koordinasi antara pembentuk regulasi, lembaga pengawas, dan lembaga peradilan agar penegakan hukum terhadap penyalahgunaan data pribadi dalam pinjaman online dapat berjalan efektif dan berkesinambungan.
Kepastian Hukum Pelecehan Seksual Nonfisik dalam Pasal 5 UU TPKS: Analisis Prinsip Lex Certa Graciela Natasha Tessalonica Lektonpessy; Aditya Wiguna Sanjaya; Emmilia Rusdiana
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (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.v5i2.2782

Abstract

The arrangement of the phrase "non-physical sexual act" in Article 5 of Law No. 12 of 2022 concerning Sexual Violence Crimes (UU TPKS) creates legal ambiguity. The use of subjective and unmeasurable parameters such as "improper" in the elucidation section contradicts the principle of legal certainty. This study aims to analyze the phrase's conformity with the lex certa principle and formulate the appropriate normative wording to reflect legal certainty. This legal research utilizes a conceptual approach, statutory approach and a comparative approach, employing prescriptive analysis techniques. The results indicate that the current formulation of Article 5 fails to meet the lex certa standard because the specific behaviors of the criminal act are not contained in the main body of the law but are placed in the elucidation, and the measurement relies on standards that are highly subjective and culturally fluctuating. In conclusion, Article 5 of UU TPKS fails to provide clear boundaries of criminality (foreseeability) for citizens. It is recommended that legislators reconstruct Article 5 by stipulating the specific forms of actions (verbal, gestural, visual, and psychological) directly within the main body of the law and adopting the objective standard of the Reasonable Person Test.
Hubungan Nilai-Nilai Syariah dan Disiplin Kerja dengan Kualitas SDM pada UMKM Terasi Pak Agus di Desa Sungai Pedada Ika Safitri; Amir Salim; Saprida
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (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.v5i2.2825

Abstract

This exploratory cross-sectional study aims to analyze the relationship between the application of Sharia values (honesty, trustworthiness, justice, and transparency) and work discipline with the quality of human resources (HR) at Mr. Agus's Shrimp Paste MSME in Sungai Pedada Village, Ogan Komering Ilir Regency. Given the limitation of generalizability in a single case study, this research separates the unit of analysis into two data sources: (1) a census of internal employees (N = 12) to test the multiple linear regression model regarding inter-variable correlations, and (2) a consumer perception survey (N = 20) as supporting external validation of perceived quality. The instrument used a 5-point Likert scale tested for content validity and reliability (> 0.70). Multiple linear regression analysis on the employee sample (N = 12) revealed that Sharia Values were positively and significantly associated with HR Quality (B = 0.421; b = 0.485; t = 3.412; p = 0.008; 95% CI  [0.142, 0.700]), as was Work Discipline (B = 0.365; b= 0.392; t = 2.758; p = 0.022; 95% CI [0.066, 0.664]). Simultaneously, the regression model was statistically significant (F(2, 9) = 12.82; p = 0.002) with R2 = 0.740 and R2 = 0.682. These findings indicate a strong association between Islamic work ethics, operational order, and internal perception of HR quality. The main limitations include a very small sample size, potential social desirability bias, ceiling effects, and a cross-sectional design that precludes causal inferenceThis exploratory cross-sectional study aims to analyze the relationship between the application of Sharia values (honesty, trustworthiness, justice, and transparency) and work discipline with the quality of human resources (HR) at Mr. Agus's Shrimp Paste MSME in Sungai Pedada Village, Ogan Komering Ilir Regency. Given the limitation of generalizability in a single case study, this research separates the unit of analysis into two data sources: (1) a census of internal employees (N = 12) to test the multiple linear regression model regarding inter-variable correlations, and (2) a consumer perception survey (N = 20) as supporting external validation of perceived quality. The instrument used a 5-point Likert scale tested for content validity and reliability (> 0.70). Multiple linear regression analysis on the employee sample (N = 12) revealed that Sharia Values were positively and significantly associated with HR Quality (B = 0.421; b = 0.485; t = 3.412; p = 0.008; 95% CI  [0.142, 0.700]), as was Work Discipline (B = 0.365; b= 0.392; t = 2.758; p = 0.022; 95% CI [0.066, 0.664]). Simultaneously, the regression model was statistically significant (F(2, 9) = 12.82; p = 0.002) with R2 = 0.740 and R2 = 0.682. These findings indicate a strong association between Islamic work ethics, operational order, and internal perception of HR quality. The main limitations include a very small sample size, potential social desirability bias, ceiling effects, and a cross-sectional design that precludes causal inference.

Page 27 of 27 | Total Record : 264

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