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Jurnal Ilmiah Multidisiplin Indonesia
Published by SEAN INSTITUTE
ISSN : -     EISSN : 28289463     DOI : -
Core Subject : Science, Agriculture, Engineering,
Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Engineering Physics
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) is a peer-reviewed journal regularly published by the SEAN Institute every three months. namely, several research publications to publish multi-disciplinary articles with general topics on engineering, science, agriculture, plantations, forestry and marine.
Arjuna Subject : Umum - Umum
Articles 22 Documents
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Search results for , issue "Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025" : 22 Documents clear
The Influence of Corporate Social Responsibility and Free Cash Flow on Tax Avoidance in Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Mahwiyah, Mahwiyah; Krisworo, Yogo; Hakim, Lukmanul
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Abstract

Tax avoidance remains a crucial issue in corporate financial management, as it affects government revenue while still being legally permissible. This study aims to examine the effect of Corporate Social Responsibility (CSR) and Free Cash Flow (FCF) on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Using a quantitative approach, the research employed panel data regression with a purposive sampling of 29 companies and data analysis conducted through EViews. The results show that CSR does not have a significant impact on tax avoidance, while FCF has a positive and significant influence, indicating that firms with higher available cash are more likely to engage in tax avoidance practices. Moreover, the joint analysis confirms that CSR and FCF simultaneously have a significant effect on tax avoidance. These findings highlight the importance of financial flexibility and corporate accountability in shaping strategic tax decisions, and contribute to the understanding of how internal and external corporate factors affect tax behavior.
CSR in Extractive Industries: Critical Analysis through Social Constructivism, Hegemony, and Political Ecology Rahmatullah; Naping, Hamka; Safriadi
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Corporate Social Responsibility (CSR) in the extractive industry is often positioned as a form of corporate concern and an instrument of sustainable development. However, practices in the field are usually paradoxical: on the one hand, they provide social benefits, on the other, they accompany environmental damage and society's dependence on companies. This article critically examines CSR practices in Indonesia's mining sector by highlighting the case of PT Berau Coal in East Kalimantan. The research uses a critical literature review that combines three theoretical lenses: Berger & Luckmann's social constructivism, Gramsci's hegemony, and political ecology. The analysis shows that CSR is a contested socio-political arena: (1) CSR is built as a social reality through externalization-objectification-internalization to normalize the role of corporations; (2) CSR functions as a hegemonic strategy that builds legitimacy, creates consensus, and dampens resistance through symbolic-institutional co-optation; and (3) from a political ecology perspective, CSR tends to depoliticize environmental issues and reproduce ecological injustice. The article concludes that CSR needs to be understood as a governance culture technology that works at a symbolic, ideological, and ecological level. The article's contribution lies in offering a critical integrative framework for assessing CSR in Indonesia's extractive sector and recommending a reorientation towards a community-based participatory model that is environmentally just
Empowerment of Women Fishermen through Joint Business Groups: An Analysis of AGIL and Social Constructivism in Small-Scale Fisheries, Talisayan M. Ichsan Rapi; Pawennari Hijjang; Ansar Arifin
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Small-scale fisheries in Indonesia significantly contribute to coastal economies and food security, yet women fishers remain marginalized due to limited access to capital, markets, and restrictive gender norms. This study analyzes how Kumpulan Usaha Bersama (KUB), or collective enterprises, function as platforms for women's empowerment in Talisayan Village, Berau Regency, East Kalimantan. Employing a qualitative case study design, data were collected through participant observation, in-depth interviews, focus group discussions, and document reviews. The analysis applied Talcott Parsons' AGIL framework and Berger & Luckmann's social constructivist theory. The findings reveal that KUB functions as: (1) an adaptation mechanism to economic pressures by providing access to microfinance, savings schemes, and livelihood diversification; (2) a means of goal attainment by enhancing household income and women's economic independence; (3) a space of integration that strengthens social solidarity, trust networks, and community social capital; and (4) an agent of latency that fosters normative change and expands women's leadership roles. Women reconstruct their identities from marginal workers to recognized economic actors through internalization, externalization, and objectivation. This study concludes that KUB improves household welfare, enhances socio-ecological resilience, and creates spaces for gender equality in coastal communities. Academically, the study expands the application of the AGIL framework and social constructivism in gender and fisheries studies. Practically, it recommends institutional strengthening, market access, and technological support as strategies for inclusive and sustainable coastal development
Collaborative Governance Model in Strengthening the Competitiveness of Leading Commodities to Support Food Security and Independence Joubert M. Dame; Arsana, I Kadek Satria
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
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This study develops a collaborative governance model to strengthen the competitiveness of leading commodities in Sangihe Islands Regency in support of national food security and sovereignty. Employing a mixed-methods design, the research integrates quantitative tools (Location Quotient, IFAS–EFAS, SWOT) with qualitative approaches (interviews, focus group discussions, and participatory observation). The results identify pig farming as the foremost leading commodity, followed by native chicken and duck eggs, while cattle and broiler chickens remain in need of further development. Structural constraints include weak logistics, limited human resources, and dependence on imported feed. To overcome these challenges, the proposed model fosters multi-stakeholder collaboration involving local government, farmers, the private sector, and academia, reinforced by digital platforms, financing schemes, and quality control systems. The roadmap emphasises synergy between local wisdom (Mapalus) and digital innovation to enhance competitiveness, alleviate poverty, and bolster regional contributions to national food resilience.
Determination of River Regime Coefficient and Water Storage Coefficient in Assessing Watershed Health in the Pacal Watershed, Bojonegoro Sardana, Yuliani Wahyu
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Watershed health is a crucial indicator of the watershed's ecological function and its capacity to provide sustainable environmental services. Environmental degradation due to anthropogenic activities such as land conversion in the Pacal watershed, Bojonegoro, has triggered an increase in the frequency of floods and droughts, indicating a critical decline in the watershed's hydrological function. This study aims to quantitatively evaluate the health level of the Pacal watershed through the analysis of two hydrological parameters River Regime Coefficient (KRS) and Water Storage Coefficient (KSA). The analysis results indicate that the hydrological condition of the Pacal Watershed falls into the poor category. The average KRS value during the 2013-2022 period was 282, classified as Very High. This very high KRS value indicates extreme discharge fluctuations and significant river flow instability, which have a high potential to trigger floods and droughts. Meanwhile, the average KSA value obtained was 0.057, classified as Poor. A very low KSA value indicates very limited infiltration and groundwater storage capacity, resulting in most rainwater becoming rapid surface runoff and minimal base flow during the dry season. Poor KRS and KSA values ​​indicate that the water regulation function of the Pacal Watershed has been critically degraded.
The Effect of Quality of Work Life and Human Resource Development on the Performance of Employees in the Bandung City Health Department Asep Wahyu; Rima Rahmayanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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The study aims to analyze Quality of work life, human resource development and employee performance at the Bandung City Health Office, as well as the influence of Quality of work life and human resource development on employee performance at the Bandung City Health Office. This study is a quantitative study with a causal approach that explains the causal relationship between research variables using hypothesis testing. Respondents in this study were 303 employees of the Bandung City Health Office and UPT within the Bandung City Health Office. Data collection used a questionnaire measured using a Likert scale. Instrument testing used validity and reliability tests. Data analysis used multiple linear regression analysis, classical assumption tests and hypothesis tests. The results of the study showed that (1) human resource development had a significant effect on employee performance, (2) quality of work life had a significant effect on employee performance. (3) human resource development and quality of work life had a significant effect on employee performance.
The Phenomenon of Flypaper Effect on Fiscal Transfer and Regional Expenditure in Regencies/Cities of West Papua Province in 2017–2021 La Ode Alisyah; Ketysia Imelda Tewernusa; Nita Dwi Jayanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on Regional Expenditure and identify the phenomenon of flypaper effect in districts/cities in West Papua Province for the 2017–2021 period. The data used is secondary data obtained from the Directorate General of Financial Balance and the Central Statistics Agency. The analysis method employed is panel data regression, with model selection conducted through the Chow test and the Hausman test, which yields the Fixed Effects Model (FEM) as the best model. The results of the study show that PAD, DAU, and DBH do not have a significant effect on Regional Expenditure, while DAK has a considerable impact. These findings indicate a flypaper effect, where local governments are more responsive to fiscal transfers than to Regional Original Revenue. This condition reflects the fiscal dependence of local governments on central funds, so a strategy to increase PAD is needed to strengthen regional financial independence
MSME Digitalization Strategy in Makassar City: Efforts to Increase Competitiveness in the Digital Economy Era Elisabeth Ambalele; Andi Herman Tellu
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national and regional economy, including in Makassar City. However, many MSME actors face obstacles in adopting digital technology due to limited literacy, inadequate access, and high costs. This condition hurts the competitiveness of products and services in the midst of global competition. This research aims to formulate a relevant and applicable MSME digitalization strategy to increase competitiveness in the digital economy era. A mixed-methods approach was employed, comprising a survey of 30 MSME actors, as well as in-depth interviews and Focus Group Discussions (FGDs) with local stakeholders. Data analysis was conducted descriptively and qualitatively using the Miles & Huberman approach, as well as a SWOT analysis, to identify the strengths, weaknesses, opportunities, and threats faced. The results of the study indicate that the digitization of MSMEs in Makassar is still in its early stages, with a predominance of social media use for marketing, but lagging in digital management and the adoption of financial applications. Key barriers include limited digital skills, transformation costs, and suboptimal ecosystem support. The recommended strategies include increasing digital literacy, collaboration with technology providers, and supporting local government policies. This research is expected to serve as the basis for formulating policies and strategic models for the digitalization of MSMEs, which can be replicated in other regions of Indonesia
Static Simulation in USD-Based Hedging Transactions for Hajj Funds in the Banking Money Market: Implications for Banking Policy in Indonesia Ahmad Saifi Athoillah; Mutia Tsalitsa Alawia
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
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This study aimed to: (a) analyse sharia hedging transactions of hajj funds in sharia banking through static simulation, (b) identify the cost savings obtained, the optimal term and pricing, as well as the appropriate timing and amount of hajj funds, (c) provide recommendations to the BPKH. This study applied a static simulation method with a Sharia hedging scheme utilizing simple forward contracts, along with a comparative analysis of data on 25% of Hajj funds in Islamic Commercial Bank (BUS) accounts for the period 2007-2024. The simulation involved BUS entering into a USD sale and purchased a contract with a Conventional Commercial Bank (BUK), then BUK enters into a SAR sale and purchase contract with a Foreign Bank (BA). Premium calculations used financial indicators as references, including the Islamic Interbank Money Market (PUAS) yield, the Interbank Money Market (PUAB) rate for foreign exchange, and the Saudi Arabia Interbank Offer Night (SAIBON). Based on the Islamic hedging simulation, it was proven that: (i) the optimal period is 12 months because the longer the Islamic hedging period, the greater the cost savings obtained, (ii) the right time to conduct Islamic hedging is when the rupiah weakens against the USD by 20%-30% and 40%-50%, (iii) the inappropriate time is when the rupiah strengthens against the SAR by 10%-20%, (iv) the amount of hajj funds that has the potential to provide optimal cost savings is IDR 2.4 trillion to IDR 2.7 trillion and IDR 5.2 trillion to IDR 8.5 trillion. The results of this study proposed the following to the BPKH: (i) the BPKH is recommended to conduct sharia hedging by considering the right time and the optimal amount of hajj funds, as well as the potential cost savings that can be obtained, (ii) the right time to conduct sharia hedging is when the rupiah weakens against the USD and SAR, while it is not recommended when the rupiah strengthens against the USD and SAR, (iii) the amount of hajj funds that provides maximum cost savings is between Rp 2.4 trillion and Rp 2.7 trillion and between Rp 5.2 trillion and Rp 8.5 trillion, (iv) the optimal period is 12 months. Thus, BPKH needs to monitor fluctuations in the rupiah against the USD and SAR, as well as the returns from money market instruments, before conducting sharia hedging.
Analysis of Determining the Qualification/Degree of Injuries in Injury Cases Reviewed From Legal and Medical Aspects Through Focus Group Discussion Farah Primadani Kaurow; Feny Windiyastuti; Jamiatur Robekha
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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The determination of the qualification/degree of injury in the injury case is crucial in the criminal justice system, because it will be used as a consideration for law enforcement officials in determining criminal sanctions against violent perpetrators. The degree of injury when viewed from legal and medical aspects has several differences. In the legal aspect, the determination of the qualification/degree of injury is based on existing legal foundations, such as the Criminal Code and specific laws in cases of violence, for example domestic violence, violence against children and traffic accidents. Meanwhile, in the medical aspect, a doctor will consider starting from diagnosis, medical therapy needs and prognosis. There is one similarity in both aspects, namely the qualification/degree of serious injury, where in both aspects the basis of the criteria in article 90 of the Criminal Code is used. However, in practice in the field, the imposition of sanctions against the perpetrators will absolutely depend on the existing legal evidence and the judge's trust. This is in accordance with what is mentioned in the Criminal Procedure Code. The research method used in this study is a normative juridical method, which is a method that is carried out based on the main legal material by examining theories, concepts, legal principles and laws and regulations related to this research. This research will analyze legal issues, facts, and other legal phenomena related to the legal approach, then obtain a comprehensive picture of the problem to be researched. The assessment of the qualification/degree of injury from the legal and medical aspects uses different basis of consideration. From the legal aspect, it will be guided by the Criminal Code and specific laws depending on the case handled. From a medical aspect, it is guided by clinical/medical considerations of the effects of the injury caused on the victim's body.

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