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International Journal of Multidisciplinary Approach Research and Science
Published by Riset Press International
ISSN : 29880076     EISSN : 2987226X     DOI : https://doi.org/10.59653/ijmars
Core Subject : Economy, Science, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Social Sciences
The mission of the International Journal of Multidisciplinary Approach Research and Science (IJMARS) is to promote excellence by providing a venue for academics, students, and practitioners to publish current and significant empirical and conceptual research or builds theory. The journal is a double-blind, peer reviewed, open access journal. IJMARS publish articles in different fields of Applied sciences, Physical science, and Social sciences, the articles include but not limited to the following: Biological Sciences Chemistry Clinical Sciences Biotechnology Computational Science Developmental Biology Systems Biology Engineering Fisheries and Aquaculture Environmental Sciences Physics Statistics Agricultural Sciences Mathematics Animal Science Food Science Public Health Veterinary Sciences Nutrition Social Sciences Information Technology Microbiology Behavioral Sciences Computer Science Geology Physiology Immunology Biochemistry Cancer Biology Biodiversity Molecular Biology Space Research Genetics
Arjuna Subject : Umum - Umum
Articles 260 Documents
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The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange Samos, Yudi Febrianto; Rialdy, Novien; Sanjaya, Surya
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.752

Abstract

The purpose of this study are: (1) find out and analyze the effect of profitability on tax avoidance, (2) find out and analyze the effect of leverage on tax avoidance, (3) find out and analyze the effect of sales growth on tax avoidance, and (4) find out and analyze profitability, leverage and sales growth which together have an effect on tax avoidance. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies and the research sample as many as 11 companies with 3 years of observation. Data collection techniques in this study using documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Linear Regression, t-test and F-test, and the Coefficient of Determination. Data management in this study uses the SPSS V22.0 Software program. Based on the results of the study, it shows that profitability has a positive and significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability, leverage and sales growth has an effect on tax avoidance.
Socio-Cultural Issues In Agricultural Modernization: A Case Study of the Food Estate Program in Pulang Pisau Regency Mahardika, Ode; Azkar, Nurul; Sopiana, Yunita
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.757

Abstract

The food estate program located in Pulang Pisau Regency, Central Kalimantan Province, focuses on the development of the agricultural sector. However, research using a qualitative approach has found that the increase in rice production in Pulang Pisau Regency, as an outlying area, is inversely proportional to the high price of rice in Palangkaraya City, the core or central area of activities in Central Kalimantan Province. This occurs because the rice production in Pulang Pisau Regency is directly bought by traders, who generally come from South Kalimantan. The rice is then processed in South Kalimantan and resold in the form of premium quality rice to Palangkaraya City. The Dayak culture of the indigenous population of Central Kalimantan, which lacks trading culture, provides an opportunity for the Banjar people, who have long been known as traders. As a result, although rice production in Pulang Pisau Regency increases, the price of rice remains high in Palangkaraya City due to the long production and distribution costs.
The Effect of Magnesium Sulfate on Contraction of Pregnant Women with Cases of Partus Premature Imminent in District General Hospitals Mentawai Islands Rozyka, Fafelia; Permata, Silvie; Yona, Thins; Herayono, Febby
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.758

Abstract

In 2020, it was recorded that the number of neonatal deaths in West Sumatra was 104, with 18 cases being the cause of prematurity, where the Mentawai Islands district had the highest ranking of neonate deaths with 44 deaths and 10 cases being the cause of prematurity. This research aims to determine the effect of administering magnesium sulfate therapy on contractions of pregnant women in cases of imminent premature labour at the Mentawai Islands District Hospital in 2021. This type of research is pre-experimental with a Grup Pretest-Post Test design because in this study a random sample was not carried out by taking samples from secondary data retrospectively. Data taken came from medical records of inpatients who had a diagnosis of premature labour (ICD Total sampling was taken with a total sample size of 48, and statistical data analysis using the McNemar test. Data from 48 research subjects experienced contractions and received magnesium sulfate therapy. During monitoring after administering magnesium sulfate, 3 subjects still experienced contractions and 45 subjects did not experience contractions. Uterine contractions occurred significantly more before magnesium sulfate therapy than after magnesium sulfate therapy (P<0.005). There is a significant relationship between administering magnesium sulfate to patients with preterm labour to stop uterine contractions at the Mentawai Islands District Hospital. Apart from being a tocolytic therapy, magnesium sulfate also has a neuroprotectant effect so it is highly recommended for therapy in cases of premature parturition.
Analysis of Universal Health Coverage (UHC) Achievements from Triangular Policy Analysis Aspect in Pelalawan Regency Widuri, Rita; Marlina, Hastusi; Dewi, Oktavia; Ismainar, Hetty; Rany, Novita
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.760

Abstract

This research aims to analyze the achievement of Universal Health Coverage (UHC) from the perspective of the Policy Analysis Triangle by examining the interconnection of actors, content, context, and process. The study, conducted in the Pelalawan Regency from June to August 2023, employs qualitative research methods with 5 primary informants and 3 supporting informants. The findings reveal that each informant's role aligns with their respective fields, indicating sufficient budgetary allocations. However, not all patients receive counseling about JKN. Regarding content, JKN covers all promotive, preventive, curative, and rehabilitative services. Differences exist in the services provided to general patients and JKN participants, with non-cut-off services functioning well. In the context aspect, all community members are obligated to be covered by JKN, and local governments can budget for JKN financing in accordance with Presidential Regulation number 83 of 2018. Both infectious and non-communicable diseases are covered by JKN, and there is no service discrimination at the first-level health facilities. Regarding the process, the UHC planning initiated in March 2022 was implemented by October 2022. Key drivers for UHC include the integration of (Integrated Social Welfare Data ) DTKS data into JKN and continuous socialization and advocacy efforts.
Positive Parenting Training for Increasing Self-Acceptance of Parents with Special Need Children in Sorong City Syalviana, Evie; Syahrul, Syahrul
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.765

Abstract

Having a healthy and perfect child is every parent's dream. There are times when the expectations are not the same as the reality when children are born with developmental barriers. This fact illustrates that the process of parents in accepting children with special needs is not easy. Especially in the Sorong city. There is not therapy and treatment spaces in Sorong City. Thus making the stress level and lower parental self-acceptance. Therefore, the purpose of this research is to analize whether positive parenting training can increase the self-acceptance of parents with special need children in Sorong city. The research method used is an experimental pretest-posttest control group design. The data collection method used the provision of a self-acceptance scale at the time of the pretest and posttest, observation and interviews during the training. Before the training was carried out, the researchers first made a training module along with the pretest and posttest. The results showed that the level of parental acceptance ranged from 6 to 10 Of the 38 participants who participated in the training optimally. So it can be concluded that positive parenting training can increase the self-acceptance of parents with special need children in sorong city
Evaluating the Impact of Emerging Technologies on Student Learning Outcomes: A Case Study of Kabul University, Afghanistan Hakimi, Abdurrahman; Turan, Mohammad Nawab; Fazil, Abdul Wajid
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.770

Abstract

This study investigates the integration of emerging technologies in teaching practices at Kabul University, focusing on faculty perceptions, utilization patterns, and associated challenges. Employing a mixed-methods approach, data was collected through surveys and semi-structured interviews from 127 Students across various academic faculties. Quantitative analyses, including ANOVA, regression, and correlation analyses, were conducted to examine relationships between familiarity with emerging technologies, perceived impact on student engagement, and frequency of integration into teaching practices. Thematic analysis of interview transcripts provided qualitative insights into faculty experiences and perspectives. Findings reveal diverse utilization patterns, with a significant proportion of instructors frequently integrating emerging technologies into their teaching practices. However, challenges such as the lack of technical support and infrastructure emerged as significant barriers to technology integration. The study underscores the critical role of faculty training and professional development programs in effectively leveraging emerging technologies to enhance teaching and learning experiences. Recommendations include the implementation of robust support systems and targeted training initiatives to address barriers and maximize the potential of emerging technologies in higher education contexts.
The Effect of Coaching Organization Citizenship Behavior Model Grow on Employee Performance Fitriani, Ana; Ramli, Aburizal Fatwa
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.771

Abstract

The ultimate aims of research are to determine the effectiveness of the GROW model of OCB (Organizational Citizenship Behavior) coaching in improving the performance of PT employees. X. The subjects in this research were employees at PT. X, totaling 16 people from the Marketing Division, were divided into two groups. This research uses an experimental method, with the GROW model OCB coaching intervention in the experimental group. Data analysis used a parametric test with the ANOVA mixed design data analysis technique which looked at the effect of treatment on two groups of subjects. The results of this research were an increase in the performance of the experimental group with a significance score of 0.003 < 0.05. Apart from that, looking at the results of the pretest and posttest comparison, it was 71.6% when compared to the control group. This indicates that there is a significant difference between the group that was given the OCB coaching of the GROW model and the group that was not given the same treatment. In line with the result, companies can therefore improve the performance of their employees by performing the OCB coaching of the GROW model. In addition, it is essential that researchers study the factors that helpinfluence the success of the OCB coaching from different dimensions. Also, researchers should hire professional certified coaches to ensure that the coaching practice shows satisfactory results and is directed following the scientific method.
Qualitative Examination of the Borax and Formalin Content in Food Ingredients and Snack Food Sulistiyorini, Desy
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.781

Abstract

The misuse of formalin and borax remains prevalent, particularly in the processing and preservation of fish. Hence, the primary objective of this research was to ascertain the presence of formalin and borax in food specimens originating from the Depok and East Jakarta locality. The specimens utilized for this investigation encompassed white tofu, yellow tofu, wet noodles, salted snakeskin gourami, salted rainbow sardines, salted fish bulu ayam, salted rebon freshwater shrimp, salted squid, Indonesian style rice crackers (kerupuk gendar), frozen meatballs, and meatballs procured from vendors along the roadside. Qualitative assessments were conducted on the specimens utilizing the formalin test kit for formalin detection, while borax presence was determined through both turmeric extract and turmeric paper. The outcomes derived from this study revealed that samples of wet noodles, Indonesian style rice crackers, and salted rebon freshwater shrimp exhibited positive indications for borax, as evidenced by a discernible alteration in color to red-brownish. In terms of formalin content analysis, the findings demonstrated that yellow tofu, white tofu, wet noodles, and salted rebon freshwater shrimp samples tested positive for formalin using the formalin test kit reagent. It is recommended that regulatory authorities implement regular inspections to monitor the improper use of food additives, particularly preservatives that are prevalent within the community. Furthermore, the general populace is advised to exercise caution when selecting food items to ensure their safety.
Development of Logistics Technology: An Analysis based on the 4.0 Era Shahparan, Mohammad; Klykov, Artem; Salnikova, Elena; Firdavsbek, Shokirov
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.787

Abstract

The paper explores the concept of the development of logistics technology based on 4.0 and how logistics is driven by technology. It aims to guide future research and assist managers in implementing the development of technology logistics 4.0 concepts. Qualitative methods are used in this paper. Data related to logistics technology was collected from different online sources. The evolution of logistics technology in the era of Industry 4.0 has been significant. Logistics 4.0, a concept emerging from Industry 4.0, focuses on the digital transformation of logistics management. Logistics technology like Artificial Intelligence, Machine Learning, and Big Data in logistics management to enhance and optimize processes and communication between different systems in logistics operations. The rapid advancement of Information Technology has played an essential role in promoting modern logistics information technologies.
Oversea Investment Inflows and Trade Policies in Sub-Saharan African Countries Erhijakpor, A.E.O; Moemeke, S.E; Agbogun, Oghenekparobo Ernest
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.789

Abstract

The paper ascertained the dynamic linkage between overseas investment (Foreign direct investment-FDI & Foreign Portfolio Investment-FPI) inflows and trade openness with emphasis on the SSA Economy. The regressor is overseas investment while the regressed is trade policy measured by trade openness. The study adopted the longitudinal research design. The paper collated data from the World Bank data base, 2021. Specifically, the study sampled 30 SSA countries out of the 48 countries in SSA over the reviewed period of 1992 to 2021. Meanwhile, the study adopted the Robust panel Regression (Panel Corrected Standard Error). The study reported that, FDI inflows has a positive (coefficient value =0.977169) yet significant effect (prob. value = 0.0007<0.05) on trade openness. By implication, FDI inflows are a major predictor of trade openness. In like manner, exchange rate has a positive significant effect on trade openness. However, FPI inflows has a positive (coefficient value = 0.005328) yet insignificant effect (prob. value = 0.7399>0.05). By implication, FPI inflows have direct yet minimal effect on trade openness.  Similarly, high INFR dissuade foreign investors from investing in the economy. On the overall outcomes of the paper conform to cross-country analysis. Hence, the paper concludes that, foreign direct investment is a major overseas investment predictor which causes the SSA economy to be more open to trade. Premised on this, the paper submits that, government agencies and other relevant stakeholders in the SSA economy need to collaborate put in place flexible regulatory laws that guarantee the flows of more foreign direct capital investment into the SSA economy. The study developed a robust economic policy model for African economic policy makers desiring to improve the economic development of their economies through oversea investment inflows and trade openness. The model thus confirmed that, if policies are targeted at addressing the counter-productive effect of inflation and exchange rate interaction on both overseas investment inflows and trade openness, the African economy would be highly developed.

Page 14 of 26 | Total Record : 260

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