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Enrichment: Journal of Multidisciplinary Research and Development

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Published by CV. International Journal Labs

ISSN : - EISSN : 29873398 DOI : https://doi.org/10.55324

Core Subject : Economy, Humanities, Health, Social, Engineering,

Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

Enrichment: Journal of Multidisciplinary Research and Development is a double-blind, peer-reviewed journal covering multidisciplinary issues. Monthly published by International Journal Labs, the journal serves as a means of relevant discussion that fall within its focus and scopes. This journal publishes research articles covering multidisciplinary sciences, including humanities and social sciences, education, religious sciences, philosophy, economics, engineering sciences, and health sciences.

Arjuna Subject : Umum - Umum

Articles 499 Documents

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The Effect of Greenwashing Perceptions on Green Product Purchasing Decisions: a Case Study on Bottled Drinking Water Consumers Kusnianti, Sri Libri; Sofilda, Eleonora; Santosa , Budi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 3 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i3.403

As global awareness of sustainability continues to rise, greenwashing remains a significant obstacle that weakens the credibility of companies' environmental claims. While many businesses have adopted green marketing to support sustainability objectives, deceptive or exaggerated claims still undermine consumer trust and hinder the shift toward responsible consumption. This study aims to analyze the influence of greenwashing perception on the decision to buy green products, by highlighting the mediating role of feelings of betrayal as well as the moderation of environmental responsibility and consumer environmental knowledge. A quantitative approach was used in this study with a cross-sectional design. Data was collected from 300 respondents who consume plastic bottled drinking water in Jakarta using purposive sampling techniques. Data analysis was carried out using the Structural Equation Modeling (SEM) method. The findings reveal that perceptions of greenwashing significantly and negatively affect green purchasing decisions, primarily through the emotional response of perceived betrayal. This feeling serves as a key mediator, decreasing consumers’ willingness to support products seen as insincere in their sustainability messaging. Interestingly, environmental responsibility and knowledge did not moderate this effect. These results contribute to SDG 12 (Responsible Consumption and Production), and support SDG 13 (Climate Action) by highlighting the importance of honest and transparent sustainability communication. For the bottled water industry, maintaining consistency and transparency between environmental claims and actual practices is essential to earning consumer trust and promoting sustainable consumption

The Role of Institutional Ownership and Audit Quality in Moderating the Effect of Free Cash Flow on Earnings Management Arafah, Muhammad; Arfan, Muhammad; Zuraida
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.407

This study aims to examine the effect of institutional ownership and audit quality in moderating the relationship between free cash flow and earnings management of non-financial firms in Indonesia. This study uses 179 observations for the year 2019-2023 of non-financial companies listed in the Indonesia Stock Exchange and sampling technique used is proportionate stratified random sampling. Then, data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The study's findings suggest that free cash flow has positive effect on earnings management. It has been demonstrated that audit quality plays a role in reducing or mitigating the positive influence of free cash flow on earnings management. However, on the other hand, institutional ownership does not play a role in moderating the effect of free cash flow on earnings management. Unless audited by a reputable public accounting firm, investors and prospective investors should be cautious in funding businesses with significant free cash flow since it may encourage managers to engage in earnings management. If financial statements of a company are audited by a reputable public accounting firm, the manager’s motivation to engage in earnings management may be reduced. In order to explain how free cash flow affects earnings management, this study adopts a novel strategy by combining audit quality and institutional ownership characteristics as moderating variables.

Strategies to Improve Cooperative Efficiency and Performance Through the Integration of Financial Inclusion, Risk Ratios, and Non-Performing Loans Elfarida Waty, Virgine Untari; Hidayat, Agus Maolana; Rustandi Kartawinata, Budi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.415

This study examines strategies to improve cooperative efficiency and performance through the integration of financial inclusion (FI), debt-to-income ratio (DTI), loan-to-value ratio (LTV), individual liquidity (LIQ), and non-performing loan (NPL) control. Using data from 705 cooperative members, the research applies multiple linear regression, Sobel mediation test, and PROCESS Model 4 (Hayes, 2022). The results show that financial inclusion significantly reduces NPL (? = -0.401), while both DTI and LTV increase the risk of NPL. NPL acts as a partial mediator in the relationship between financial variables and cooperative performance. The study highlights that financial inclusion is the most significant protective factor against NPL, whereas LTV is the primary risk factor. These findings contribute to the cooperative management literature by providing empirical evidence of the mediating role of NPL and offering strategic recommendations for the sustainable development of cooperatives. By focusing on integrated risk management approaches, cooperatives can improve financial inclusion, reduce NPL risks, and enhance overall performance, ensuring long-term sustainability in the competitive financial landscape. This research underscores the importance of considering both financial inclusion and risk factors when managing cooperatives for improved operational outcomes.

The Influence Of Green Accounting, Corporate Social Responsibility Disclosure, And Firm Size On Firm Value Resini, Luh Sintya; Mimba, Ni Putu Sri Harta
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.427

Firm value is the achievement of a company's success as seen by investors who are related to stock prices. When the firm value increases, investors will trust to invest in the company. The purpose of this study is to obtain empirical evidence of the influence of green accounting, including corporate social responsibility, and company size on company value. Stakeholder and signal theories are used to underlie the analysis and interpretation of the results of this study. This research was conducted in energy sector companies listed on the Indonesia Stock Exchange. This study fills the gap in the 2021-2024 period. The sample determination was carried out using a purposive sampling technique. Firm value is measured using the Tobin's Q ratio and a sample of 260 observations was obtained. The data analysis technique used is Multiple Linear Regression Analysis. The results of the study show that Green Accounting has a negative effect on company value, Corporate Social Responsibility Disclosure has a positive effect on company value, and Company Size has a positive effect on company value.

The Influence Of Environmental Awareness And Price On Purchase Intention Through Brand Image Mediated By Age Factor On Sukkhacitta Products Hari Sel, Boby Jamis; Madiawati, Putu Nina; Pradana, Mahir
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.431

This study analyzes the influence of environmental awareness and price on purchase intention, mediated by brand image and moderated by age, within the context of sustainable fashion products, specifically the Sukkhacitta brand, among consumers in Bandung, Indonesia. Employing a quantitative approach, data were collected from 384 respondents through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that both environmental awareness and price exert significant direct effects on purchase intention, with brand image serving as a partial mediator in these relationships. Furthermore, age acts as a significant moderator, strengthening the impact of brand image and price on purchase intention, while slightly weakening the effect of environmental awareness. The study also highlights that environmental awareness and price are perceived positively by consumers, yet emotional connection and brand loyalty remain areas for improvement. Importance-Performance Map Analysis (IPMA) underscores the critical role of age and price in shaping purchase intention, suggesting that tailored marketing strategies based on age segmentation can enhance consumer engagement. The research contributes to the literature by integrating age as a moderator in the sustainable fashion context and provides actionable insights for practitioners seeking to optimize marketing strategies for eco-friendly products. The study’s implications extend to both academia and industry, emphasizing the need for transparent communication of sustainability values, competitive pricing, and targeted brand positioning to foster stronger purchase intentions among diverse consumer segments.

Optimization of Web-Based Integrated Management System Audit Process with System Development Life Cycle (SDLC) Appro Haikal, Riyan; Arhami, Arhami; Iskandar, Iskandar
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.440

PT Pupuk Iskandar Muda as a strategic industrial company has implemented the Pupuk Iskandar Muda Management System (SMPIM) which integrates various ISO and non-ISO standards. In the implementation of SMPIM's internal audit, there are operational constraints, especially in the management of follow-up audit findings that are still carried out manually and separately, causing time inefficiencies and prone to errors. This research aims to optimize the audit process of an integrated management system through the development of a website-based system using the System Development Life Cycle (SDLC) approach. The research method used a quasi-experiment pre and posttest without control group involving 41 internal auditors. Data analysis used descriptive statistics, Mann-Whitney U test, gap analysis, and Analytical Hierarchy Process (AHP). The results showed that the website system managed to significantly reduce the audit completion time from an average of 55.90 days to 26.35 days (p-value < 0.001). The AHP evaluation showed that the website method obtained a priority value of 0.873 compared to the manual method of 0.604. Gap analysis showed a variation in implementation achievement between management systems, with a significant increase in SMAP ISO 37001:2016 from 93% to 97%, while other systems experienced a decrease or stabilization. The development of a website system has proven to be effective in optimizing the internal audit process by providing easy access, real-time monitoring, and improving overall operational efficiency.

The Influence of Audit Findings and Follow-Up of Audit Recommendations on The Level of Fraud in Government Agencies in Indonesia Kurniawan, Fillosius Ronny; Avianti, Ilya; Irawady, Cahya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.465

The phenomenon of high fraud in financial reports in government agencies, both central and regional, is the focus of this study. This study also examines the effectiveness of audits by the BPK through audit findings and follow-up to audit recommendations in detecting and preventing or correcting fraud. This study uses a quantitative approach with panel data from 140 government agencies over 10 years. It examines the relationship between exogenous variables—audit findings and follow-up to audit recommendations, non-compliance, and weaknesses of the Internal Control System (ICS)—and the endogenous variables of fraud levels related to asset misappropriation and financial reporting, using STATA. Additionally, this study explores the role of audits in detecting and preventing or correcting fraud. Path analysis is also employed to test the correlation between exogenous variables and their influence on endogenous variables. The results prove that audit findings and follow-up to audit recommendations have, simultaneously, been effective in detecting and significantly influencing the level of fraud. However, partially, audit findings have been effective in detecting and significantly affecting the level of fraud, whereas follow-up to audit recommendations is not effective in detecting fraud but has a significant effect on the level of fraud.

Analysis of Consumer Intention to Resist Eco-Label Product Purchases: an Innovation Resistance Theory Approach Hendiawan, Adi; Wibowo , Mas Wahyu
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.469

Eco label products have gained prominence alongside the growing awareness of environmental issues. However, consumer resistance toward purchasing eco-labeled products remains a significant barrier, especially in developing countries such as Indonesia. This study aims to analyze the influence of five innovation resistance factors on the intention to resist eco-label product purchases: usage barrier, value barrier, risk barrier, traditional barrier, and image barrier. Using a quantitative approach and PLS-SEM analysis, data were collected from 213 Millennial and Gen Z respondents across major cities in Java, Indonesia. The results indicate that value barrier, traditional barrier, and image barrier have a significant positive influence on resistance, while usage barrier shows no significant effect, and risk barrier has a negative influence. Image barrier emerged as the most dominant factor. This study contributes to the extension of Innovation Resistance Theory (IRT) in the context of environmentally friendly products and offers practical implications for industry players to build credibility and improve consumer perception of eco-labeled products

Construction and Optimizing Domain Driven Design Principles and Twelve Factor Application Methodology for Software Backend Architecture Kurniawan, Risky; Sanjaya, Rangga
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.472

Abstract—Software architecture plays a crucial role in software development; however, finding an architecture that remains continuously adaptable, employs a declarative format, supports scaling, and is suitable for modern cloud platforms is challenging. Additional challenges often arise due to business and technical obstacles during development. This study aims to design a software architecture that supports continuous development, enables declarative deployment, and incorporates clean contracts based on the twelve-factor app methodology. The goal is to create an architecture that applies to modern cloud platforms, supports scalability, and leverages domain-driven design to eliminate business and technical constraints. The research follows a waterfall methodology, starting with analysis, followed by system design, implementation, testing, and delivery. The findings indicate that the proposed architecture exhibits continuous development characteristics and adopts the twelve-factor app principles, resulting in a descriptive format and clean contracts. The architecture is also compatible with modern cloud platforms and allows for scaling. Additionally, the use of domain-driven design enhances the effectiveness of resource allocation and helps to eliminate business and technical limitations.

The Influence of Environmental Concern and Service Innovation on Revisit Intention at Central Market PIK–Jakarta with Destination Image as a Mediating Variable Chrysanti, Fionna; Hanafiah , Ali
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.473

The purpose of this study is to identify factors influencing revisit intention. The proposed research model is based on the grand theory of Tourism Systems and S-O-R, adopting the concepts of SDGs and the Triple Bottom Line (TBL). This research is further developed by examining the influence of Environmental Concern and Service Innovation on Revisit Intention at Central Market PIK, Jakarta, with Destination Image as a mediator. A quantitative approach was used with PLS-SEM (SmartPLS 4.1.1.2), and data were collected through a field survey questionnaire administered to 240 respondents who had visited and planned to return to the Central Market PIK, an urban green space in Jakarta. This instrument met the criteria of reliability and validity, with evaluation of direct and indirect influences between constructs. The results show that Environmental Concern has a positive but insignificant effect on Revisit Intention (B = 0.009; t = 0.145; p = 0.885), while Service Innovation has a positive and significant effect (B= 0.332; t = 3.466; p = 0.001). Both constructs were proven to increase Destination Image (Environmental Concern: B = 0.373; t = 6.366; p = 0.000; Service Innovation: B = 0.552; t = 11.125; p = 0.000), which in turn had a positive and significant effect on Revisit Intention (B = 0.381; t = 4.306; p = 0.000). The mediation test confirms that Destination Image fully mediates the influence of Environmental Concern (B= 0.142; t = 3.614; p = 0.000) and partially mediates the relationship between Service Innovation and Revisit Intention (B = 0.211; t = 3.988; p = 0.000). These findings confirm the role of destination image in mediating the relationship between sustainability practices and service innovation, either fully or partially, which ultimately drives revisit intentions.

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Editorial Address Jl. Sultan Ageng Tirtayasa No.12, Kedungjaya, Kec. Kedawung, Kabupaten Cirebon, Jawa Barat 45611

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Contact Name
Hanipah

Contact Email
journalenrichment@gmail.com

Phone
+6282128739145

Journal Mail Official
journalenrichment@gmail.com

Editorial Address
Jl. Sultan Ageng Tirtayasa No.12, Kedungjaya, Kec. Kedawung, Kabupaten Cirebon, Jawa Barat 45611

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INDONESIA