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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 204 Documents
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Perception of Social Media Usage in Home Industry Product Promotion Febrina Anandari; Jhon Veri
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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Abstract

Globalization is a challenge for Small and Medium Enterprises (SMEs) to continue to survive. Information Technology, especially social media, offers benefits for SMEs to improve their marketing. This study was conducted to identify the use of social media and its benefits for SMEs. This study is a descriptive observational study using the Triangulation method, which combines structured interview methods, in-depth interviews and observations of SMEs and the social media used. Subjects were selected by purposive sampling. The results of the study showed that the most widely used social media were websites, Facebook and E-mail. Social media is used by most SMEs to make personal contact with consumers, promotions/advertising, record consumer needs and convey responses to consumers. Social media is an effective communication medium for SMEs, can increase market share and help business decisions. The use of social media can increase sales volume by more than 100% if done consistently and information is updated every day. The conclusion of this study is that social media has the potential to increase market share and sales volume, so it needs to be utilized optimally and consistently.
Analysis of Women in the “Bangsal Isolasi” Film (Sara Mills Critical Discourse Analysis) Mintana, Hans Hermang; Burhamudia, Irsyad
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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Abstract

Gender injustice and violence against women is still a problem throughout the world and globally, including in Indonesia, where it is also reflected in various existing media, especially films. In the film Isolation Ward directed by Adhe Dharmastriya, it discusses the form of gender injustice that exists against women in a special prison for women and how both are in the position of perpetrators and victims of injustice and gender violence in a prison, especially a women's prison. This research aims to analyze the depiction of women's position in the film through Sara Mills' Critical Discourse Analysis approach, focusing on the position of subjects, objects and power relations formed. The research method in this study is descriptive qualitative with primary data in the form of film scenes and dialogs and sender data from related literature. The results showed four main depictions: (1) women's struggle to obtain information and justice; (2) violence against women; (3) exploitation of women; and (4) violence among women. The findings reveal how the movie reproduces gender injustice while offering a narrative of resistance through the main character, Wenny. In conclusion, the movie Isolation Ward not only reflects social reality but also becomes a media criticism of the patriarchal system and gender-based violence.
Digital Behavior: How Cognition Social Forming Behavior Consumers in Today's Era Ian Zulfikar
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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In the digital era, understanding consumer behavior is very important for business success. This is in a way to directly influence decisions, starting from determining organizational objectives to marketing strategies. Research This aims to analyze How social cognition- as a mental process that involves perception, interpretation and understanding to other people's behavior- can give impact to the behavior of Consumers in the Digital Age. This research uses a qualitative approach with descriptive method. Research results show that social cognition plays an important role in forming consumer behavior through social media influence, online reviews, and recommendations. Third factor This creates social interaction, trust, and influences collective influence consumer purchase intention in the digital age. Consumers are now more critical and selective, so that companies need to adjust their marketing strategy to their pattern of thoughts and needs. Four key strategies — consistent digital presence, experience delighted customers, relevant personalization, and utilization data analytics — be key for building credibility, increasing loyalty, and maintaining the company's Competitive Power.
Utilization of Social Capital of Persons with Disabilities in Disaster Mitigation in the Lembang Fault Area Willya Achmad; Nina Kurniasih; Farhan Rifqi; Salma Aulia
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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The Lembang Fault stretches 29 kilometers from Ngamprah Padalarang in West Bandung Regency to Palintang Pasirwangi Ujung Berung in Bandung City. Although the last earthquake occurred in the 15th century, approximately 500 years ago, this fault remains active and has the potential to cause future earthquakes. The urgency of this research is to understand and increase the involvement of the entire community in reducing disaster risk in the Lembang Fault area by utilizing inclusive social capital. Furthermore, a problem arises from the lack of a disaster mitigation planning process for people with disabilities. The purpose of this study is to determine how to early predict the decline or improvement of corporate image through employee satisfaction and performance. This research method uses a qualitative approach. This approach was chosen because this study seeks to describe the empowerment and inclusive use of social capital in disaster mitigation in the Lembang Fault area. Qualitative research relies on responses that describe the experiences, meanings, and perspectives of the research subjects. These research subjects, in general, are those deemed relevant to the issue or topic being studied. To gather the required data, researchers sought detailed information and data through observation, in-depth interviews, and documentation studies. The output will be publications in reputable international journals.
The Effect of Leverage, Profitability, Liquidity, Firm Size, and RETA on Dividend Policy Adang, Ferry; Wijoyo, Amin; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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Abstract

The study aims to obtain empirical evidence regarding the influence of leverage, profitability, liquidity, firm size, and RETA as independent variables on dividend policy as the dependent variable. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the years 2021–2023. The sample consists of 51 companies, comprising 17 companies over a three-year study period. The model used in this study is Microsoft Excel software, processed using the E-views 10 program.
A Literature Review on the Management of Facilities and Infrastructure in Kindergartens Rohayati, Rohayati; Reza Edwin Sulistyaningtyas
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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The management of facilities and infrastructure in kindergartens or Taman Kanak-kanak (TK) plays a crucial role in supporting effective learning processes for early childhood. This article aims to present a literature review of several studies discussing the practices of facilities and infrastructure management in kindergartens. Data sources were obtained from ten scientific articles published between 2020 - 2025 and were analyzed using a qualitative approach. The review results indicate that the main aspects of facilities and infrastructure management include planning, procurement, recording, utilization, maintenance, disposal, and supervision. Discrepancies were found in implementation, particularly in inventory documentation and asset disposal procedures. Many institutions still rely on community involvement without standardized systems. These findings highlight the need for collaboration among stakeholders and proper documentation to support optimal management. This study is expected to contribute to improving the quality of early childhood education (ECE) services through better governance of facilities and infrastructure.
Students’ Outlook on Materials of English for Economics Susanti, Yeni
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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Abstract

In 5.0 industry era, English proficiency is prioritized to satisfy people’s goal in life aspects such as politics, education, business, social and culture. English is taught as a compulsory subject in formal education starting from primary school. For university level, English is taught with varied purposes, depending on their study program to support the basic major or discipline. To fulfill this need, the material should be designed in such a way. When authentic material is offered based on students’ need, actually we are preparing them to meet the demands of the workplace. This study focuses to represent students’ outlook of English material in English for Specific Purpose. A survey took third-semester university student in one of state university in Lampung Province. The result ensures that students show a positive outlook on materials of English for Economics. In terms of material attraction, practicality, authenticity, variety, difficulty level, proportion of language skill and discussed topics, the materials are designed well. However, some additional parts need to be added proportionally
Analysis of the Qur’anic Exegesis on the Names and Attributes of Allah (a Comparative Study of Al-Zamakhshari’s Interpretation in Tafsîr Al-Kashshâf and Ibn Taymiyyah’s In Al-Tafsîr Al-Kabîr) Suatpandy, Bambang Deny
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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This study analyzes the methodological divergence in interpreting the Qurʾānic names and attributes of God (asmāʾ wa ṣifāt) between al-Zamakhsharī’s al-Kashshāf and Ibn Taymiyyah’s tafsīr corpus, with special reference to the verse of istiwaʾ (Q 20:5) and its implications for Islamic monotheism (tawḥīd). Using a qualitative, descriptive–analytical design, it conducts close textual readings of primary works, a targeted comparison of the istiwaʾ verse, source triangulation with authoritative tafsīr, and an examination of the linguistic, theological, and historical contexts that shape each method. Findings reveal a clear polarity: al-Zamakhsharī privileges metaphorical–linguistic taʾwīl, construing istiwaʾ as a metaphor for divine sovereignty to safeguard tanzīh (transcendence) and avoid anthropomorphism; Ibn Taymiyyah adheres to the apparent (ẓāhir) sense while affirming bilā kayf (without inquiring “how”), rejecting figurative taʾwīl on the grounds that it risks taʿṭīl (nullification of meaning). Both emphatically repudiate tashbīh (likening God to creation), yet their criteria diverge, yielding distinct theological trajectories: for al-Zamakhsharī, tawḥīd is secured by deconstructing literalism; for Ibn Taymiyyah, it is secured by unwavering submission to transmitted reports (naql) and by treating the dismissal of the apparent meaning as deviation. These approaches have shaped subsequent currents: al-Zamakhsharī’s method informs modern ethical–transcendental readings (e.g., Fazlur Rahman, Asma Barlas, Nurcholish Madjid), whereas Ibn Taymiyyah’s stance undergirds Salafī exegesis (e.g., al-Qāsimī, al-Jazāʾirī, Abdul Hakim Abdat) as a guardrail against interpretive relativism. The study concludes that Ibn Taymiyyah’s method better preserves the integrity of revelation while maintaining divine transcendence. More broadly, this divergence crystallizes a durable split within tafsīr epistemology, between linguistic rationalism and textual purity, with lasting consequences for articulating tawḥīd in Islamic thought.
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
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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.
Analysis of the Impact of Unified E-Bupot on Compliance with Income Tax Article 23 Withholding, Payment, and Reporting at PT Samudera Makassar Logistik Irwanti, A. Azzahra Asri; Hamzah, Hajrah; Afiah, Nur
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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This study aims to analyze the implementation of the Unification e-Bupot system in the process of withholding, depositing, and reporting Article 23 Income Tax at PT Samudera Makassar Logistik, assess its compliance with applicable tax regulations and procedures, and test the impact of Unification e-Bupot on company compliance in depositing and reporting Article 23 Income Tax. This study uses a qualitative method with a focus on the impact of the implementation of the Unification e-Bupot system on company compliance in fulfilling its tax obligations during the period April 2022 to April 2024. Data were collected through documentation and interviews, then analyzed using four components: data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Unification e-Bupot system has had a positive impact by simplifying the process of withholding, depositing, and reporting Article 23 Income Tax, and its implementation is in accordance with applicable tax regulations, although there are still delays caused by external factors such as server disruptions. Overall, PT Samudera Makassar Logistik is assessed as a compliant taxpayer based on Norman D. Nowak's compliance theory and the Minister of Finance Regulation Number 39/PMK.03/2018. The implementation of the e-Bupot Unification system has been proven to increase efficiency and compliance in fulfilling tax obligations.

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