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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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Corporate Environmental Disclosure: Exploring Real Earning Management, Governance, and Moderating Role of Audit Committees Suryaningrum, Diah Hari; Munari, Munari
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1645

Abstract

In Indonesia, environmental disclosure remains limited due to the absence of clear guidelines for reporting corporate environmental performance. This study aims to examine the role of audit committees in reinforcing key factors influencing environmental disclosure. Using secondary data and a quantitative approach, the research focuses on 104 companies in the agricultural, basic industry, and chemical sectors listed on the Indonesia Stock Exchange (IDX). Through purposive sampling, 12 companies from the 2019-2023 period were selected, yielding a dataset of 60 observations. The study employs multiple linear regression for data analysis. Findings indicate that the board of commissioners’ size has a positive impact on environmental disclosure, whereas company size and real earnings management (REM) do not exhibit significant effects. Additionally, the audit committee does not moderate the relationship between these factors and environmental disclosure, except for the size of the board commissioner. These results suggest that corporate governance, particularly the structure of the board of commissioners with the audit committee, plays a crucial role in enhancing environmental reporting. However, the audit committee’s lack of moderation highlights the need for stronger regulatory frameworks and clearer responsibilities in corporate sustainability oversight. Policymakers and stakeholders may consider developing comprehensive guidelines to improve environmental disclosure practices across industries. This study contributes to the existing body of knowledge by shedding light on the specific governance structures that influence environmental disclosure in Indonesia, with a focus on the moderating role of audit committees in shaping disclosure practices.
Factors Influencing Coaching Success: Role, Competence and Employee Engagement Menara, Barbara
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1742

Abstract

This study investigated the factors influencing the effectiveness of workplace coaching interventions, focusing on the coach’s role, abilities, perceived coaching benefits, and engagement outcomes. Survey data from 73 participants in a UK sixth-form college were analyzed using Fisher’s exact test. The results indicate that managing negative emotions is more successful when coaching is conducted by external coaches or colleagues than by managers. A coach’s ability to lead conversations, maintain concentration, and avoid excessive personal opinions significantly affects the achievement of an individual target. Perceived coaching benefits such as overcoming workplace barriers and developing specific skills are strongly associated with coaching success. Engagement outcomes, including commitment to responsibilities and willingness to exert extra effort, were significantly related to coaching success in managing negative emotions and meeting individual goals. However, coaching success was not significantly associated with commitment to organizational goals. These findings suggest that organizations should carefully consider coach selection, emphasize potential coaching benefits, and tailor interventions to specific objectives to maximize the impact of coaching on employee engagement and performance. Further research with larger samples is recommended to validate these results and explore the transfer of coaching outcomes to workplace applications.
Impact of Empowerment on Women’s Livelihood in Oyo State, Nigeria Fajobi, Deborah Tosin; Jubreel , Olasunmbo Kafilat; Ojediran, Janet Temitope; Adeomi, Damilola Toluse
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1766

Abstract

Women’s empowerment plays a vital role in driving economic and social development, especially in agriculturally driven communities. In Nigeria, despite women's substantial contributions to agriculture and household welfare, gender-based constraints persist—limiting their access to productive resources, credit, and decision-making. This study explores the impact of women’s empowerment programs on livelihood outcomes in Oyo State, Nigeria. It specifically examines women’s participation in empowerment initiatives, assesses the relationship between empowerment indicators and livelihood improvements, and identifies barriers to effective participation. A cross-sectional design was employed, drawing primary data from 100 respondents—including beneficiaries of the Women Development Fund (WDF) and key informants—through structured questionnaires, interviews, and document reviews. Data were analyzed using IBM SPSS Version 25. Descriptive statistics (frequencies and percentages) and inferential methods such as multiple regression and chi-square tests were applied to assess relationships among variables and test hypotheses. The results showed that participation in empowerment programs significantly improved women’s access to credit (95.6%), savings (90.0%), and income-generating opportunities (97.8%). Positive livelihood outcomes included increased income (98.9%), business expansion (97.8%), property ownership (74.7%), better healthcare access (96.7%), and improved food security (95.6%). Regression results revealed that increased income, property ownership, business growth, and decision-making autonomy significantly influenced women’s empowerment at the 1% significance level (p < 0.01). Empowerment programs substantially enhance women’s economic independence and household welfare. Nonetheless, barriers such as limited education, financial exclusion, and cultural norms hinder full participation. Addressing these through improved financial inclusion, supportive policies, and capacity-building initiatives is essential to unlocking the full potential of women in rural development and ensuring sustainable livelihood outcomes.
Effect of Capital Structure on Profitability with Liquidity as a Moderating Variable: Empirical Study on Food and Beverage Companies Yohanes, Yohanes
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1784

Abstract

This study investigates the effect of capital structure on profitability with liquidity as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during 2019-2023. Using a quantitative approach, this study uses secondary data from 26 companies selected by purposive sampling. Profitability is measured using return on assets, return on equity, and net profit margin, while capital structure and liquidity are represented by debt to equity ratio and current ratio. The study applies panel data regression and moderated regression analysis using Eviews 13. The novelty of this study lies in explicitly integrating liquidity as a moderating variable in the relationship between capital structure and profitability, which has hardly been addressed in previous studies. The findings show that capital structure has a negative effect on return on assets and net profit margin but has a positive effect on return on equity. Liquidity does not significantly moderate the effect of capital structure on return on assets and net profit margin; however, it significantly moderates the relationship with return on equity, indicating that high liquidity may weaken the positive effect of leverage on shareholder returns. This study concludes that capital structure decisions should consider liquidity conditions to ensure sustainable profitability, especially in industries with operating cash flow volatility. Future research is recommended to explore non-linear relationships and use broader financial indicators to strengthen the generalizability of findings across sectors.
Integration of Information and Communication Technology in the Primary School Curriculum of Timor-Leste: A Systematic Review Ximenes, Salvador Magno
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1809

Abstract

The implementation of Information and Communication Technology (ICT) at every level in the 2014 Primary School Curriculum of Timor-Leste functions as the key driver for improving teaching quality while extending classroom reach. A comprehensive evaluation examines essential details, including benefits and limitations, that are developed as a result of the primary education implementing ICT. Research shows that information and communication technology lead to better engagement in learning, result in higher academic performance, and help fill educational gaps that affect distant and underprivileged areas. Digital tools help students discover engaging teaching strategies that strengthen their capacity for critical thinking and problem-solving. The implementation faces multiple barriers because of inadequate school facilities, and lack of teaching staff qualifications, and continuing digital divide challenges. Multiple issues affect rural education settings because many schools do not have internet access and appropriate technology equipment, and teachers are limited in their ability to use ICT effectively. The educational system in Timor-Leste needs to address major weaknesses before it can maximize the potential benefits from the implementation of ICT. The results support the need to create policies that promote inclusive and sustainable digital learning because students should have equal access to ICT.
Implementation of the Gender Mainstreaming Program in South Kalimantan Province Mudzrika, Nadzira Auliya; Irwansyah, Irwansyah; Syafari, Muhammad Riduansyah
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1815

Abstract

This study aims to examine the implementation of the Gender Mainstreaming Program (PUG) in South Kalimantan Province by exploring stakeholders’ understanding, institutional awareness of the importance of gender perspectives, and the key challenges that affect the effectiveness of the program. It also seeks to explain how institutional capacity, structural factors, and cultural dynamics support or hinder the success of PUG. A qualitative approach with a case study design was used. Data were collected through in-depth interviews with key informants from relevant agencies (DP3AKB, BAPPEDA, BPKAD, and the Inspectorate), document analysis, and review of planning documents and Gender Responsive Budgeting (PPRG) evaluations for the 2023–2024 fiscal year. Data were analysed thematically using George C. Edwards III’s policy implementation framework, which includes communication, resources, disposition of implementers, and bureaucratic structure. The findings indicate that most agencies demonstrate an awareness of the importance of integrating gender into development policies, although such awareness remains largely normative and has yet to reach a transformative level. Key obstacles include limited human resource capacity, insufficient sex-disaggregated data, weak cross-sectoral coordination, and bureaucratic cultures that are not yet fully gender-inclusive. In conclusion, the implementation of PUG in South Kalimantan remains at a procedural stage and requires strengthened institutional capacity, improved gender data systems, and enhanced regulatory and cross-sector coordination to ensure its sustainable and effective implementation.
Image Segmentation for Sweet Potato Leaf Disease Detection using U-Net Syukriyah, Yenie; Purnama, Adi
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1848

Abstract

The detection and management of sweet potato leaf diseases play a vital role in ensuring sustainable crop yields and reducing agricultural losses. This study proposes an automated segmentation approach using the U-Net convolutional neural network to detect disease regions on sweet potato leaves. The dataset, consisting of leaf images and corresponding masks, underwent a structured preprocessing pipeline including resizing, normalization, and reshaping. The U-Net architecture, comprising an encoder-decoder structure with skip connections, was trained on 70% of the dataset and evaluated using accuracy, Intersection over Union (IoU), and Dice coefficient. Experimental results show that the model achieved an accuracy of 94.6%, IoU of 0.88, and a Dice coefficient of 0.92, indicating strong segmentation performance. Visual comparison between predictions and ground truth masks further confirms the model’s effectiveness in isolating disease regions. This research demonstrates the potential of U-Net as a reliable deep learning framework for plant disease detection and contributes to the development of intelligent agricultural monitoring systems.
Microbiological Investigation of Waste Water Discharge from Temple and Nkwelle Abattoir V.G., Awari; J.P., Ofunnwa; N. C., Nwozor; O.C., Soludo; K.I., Imo; F.O., Nwajiobi; A.U., Chukwu; K.C., Agu; F.I., Ogujiofor; N.S., Awah; T.M., Agor
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1851

Abstract

The increasing volume of waste generation and inadequate disposal systems in Nigeria, particularly due to anthropogenic activities such as the indiscriminate location of slaughterhouses near residential areas, poses significant environmental and public health risks. This study investigated the microbiological quality of wastewater discharged from two slaughterhouses (Temple and Nkwelle) in Umunya, Oyi Local Government Area, Anambra State. Wastewater samples were collected using sterile containers and immediately transported to the microbiology laboratory for analysis. Bacterial isolation was conducted using Nutrient agar, Salmonella/Shigella agar, and MacConkey agar, while fungal isolation was performed using Potato Dextrose agar. The Total Heterotrophic Bacterial Counts (THBC) for Temple and Nkwelle slaughterhouses were 6.8 × 10⁵ CFU/mL and 5.2 × 10⁵ CFU/mL, respectively, while the Fungal Counts were 1.4 × 10⁴ CFU/mL and 1.2 × 10⁴ CFU/mL, respectively. Bacterial isolates included Escherichia coli, Bacillus spp., Citrobacter spp., Streptococcus spp., Proteus spp., Enterobacter faecalis, Klebsiella spp., Lactobacillus spp., and Staphylococcus aureus. Fungal isolates comprised Penicillium spp., Aspergillus spp., and Mucor spp. The findings indicate that slaughterhouse wastewater discharges contain high microbial loads of pathogenic bacteria and fungi, posing serious environmental contamination and public health risks, including potential waterborne diseases and ecological disruption. This study underscores the urgent need for sustainable and environmentally friendly waste management practices in slaughterhouse operations. Recommendations include implementing proper wastewater treatment systems, enforcing regulatory measures, and promoting public awareness to mitigate the adverse impacts on the environment and human health.
Sociology of Tree Marriages: Patriarchy, Purity, and Protection in Customary Law Bhoi, Chandrasekhar
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1866

Abstract

This article examines the sociological significance of "tree marriages," a ritualistic practice predominantly observed in parts of South Asia, particularly India. Symbolic in nature but rooted in real social implications, these ceremonies reflect deeply entrenched patriarchal values masked as spiritual or protective customs. Often conducted in response to astrological beliefs — particularly the presence of a “manglik dosha” in a woman’s horoscope — these symbolic unions are believed to mitigate supposed cosmic threats to future human marriages. However, beneath the veneer of religious or cultural tradition lies a complex system of gender regulation, where women's lives and marital prospects are shaped by rituals that restrict autonomy while appearing to offer protection. This study explores the role of tree marriages in reinforcing gender hierarchies, controlling female agency, and maintaining cultural purity through customary law. It investigates how these practices function as social technologies that uphold caste endogamy, manage inheritance, and safeguard family honor. By synthesizing sociological theory, legal pluralism, and gender analysis, the article provides a comprehensive understanding of how tree marriages serve both symbolic and practical purposes in sustaining patriarchal order. In doing so, it challenges the normative acceptance of such practices and calls for critical re-examination of tradition-based gender roles in contemporary societies.
Effect of Cash Management on Financial Performance of Kenya Power and Lighting Company in the Central Rift Region Ochieng, Giriago Joseph; Ghabon, Yasin Kuso
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): 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.v3i03.1874

Abstract

Cash management, a critical internal control mechanism, ensures liquidity, accountability, and operational efficiency in public utilities like Kenya Power and Lighting Company (KPLC). This study examines the effect of cash management practices on KPLC’s financial performance in the Central Rift Region, measured by Return on Assets (ROA). Guided by Agency Theory, a descriptive research design targeted 155 finance division staff across Nakuru, Narok, and Kericho sub-regions. Using stratified random sampling, data were collected from 53 respondents (85% response rate) via structured questionnaires with a five-point Likert scale. Validity was ensured through expert review, and reliability was confirmed with a Cronbach’s alpha of 0.787 for cash management items. Data analysis utilized descriptive statistics (means, standard deviations) and inferential statistics (Pearson correlation, regression) via SPSS. Ethical standards, including informed consent and confidentiality, were upheld. Findings reveal a significant positive correlation (r = 0.431, p < 0.05) between cash management and financial performance, with regression results showing a notable effect (β = 0.271, p = 0.009), explaining 77% of variance (R² = 0ros). Gaps in advanced budgeting tools and staff training were identified. The study concludes that effective cash management enhances financial performance by improving liquidity and accountability, recommending automated budgeting systems, regular training, and periodic audits to optimize outcomes.

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