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INDONESIA
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 288 Documents
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Comparison of Cobit 4.1 With Cobit 5 in Payment System System X at University YZ Sartin, Sartin; Yusup, Yusup; Satrio Agung Prakoso
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

The increasing reliance on information systems in higher education requires effective information technology (IT) governance to ensure system reliability, security, and alignment with institutional objectives. One of the critical systems in universities is the digital payment system used for managing student financial transactions. This study aims to compare the effectiveness of the COBIT 4.1 and COBIT 5 frameworks in evaluating IT governance within the X Payment System at YZ University based on user perceptions. A quantitative approach was employed by distributing questionnaires to 82 student respondents who actively use the system. The evaluation applied the Deliver and Support (DS) and Monitor and Evaluate (ME) domains of COBIT 4.1, as well as the Deliver, Service, and Support (DSS) and Monitor, Evaluate, and Assess (MEA) domains of COBIT 5. The analysis results indicate that the average maturity level of the system based on COBIT 4.1 reached 3.87, categorized as Level 4 (Managed and Measurable), while the COBIT 5 capability assessment obtained an average score of 3.83, categorized as Level 4 (Predictable Process). The highest performance scores were observed in data integrity and system security processes, indicating strong user trust in the accuracy and protection of financial data. These findings demonstrate that the payment system has been consistently managed, monitored, and evaluated. The study concludes that COBIT 4.1 is effective in mapping operational procedures and control structures, whereas COBIT 5 provides a more comprehensive governance perspective by integrating operational performance with organizational value creation. Recommendations include implementing automated real-time monitoring and strengthening infrastructure capacity to maintain system stability during peak transaction periods.
Company Size as a Moderator of Factors Influencing Earnings Quality Henny Wirianata; Rusi, Rusi; Metio Alberto
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study aims to obtain empirical evidence of the influence of profitability, profit growth, liquidity, leverage, Investment Opportunity Set, and firm size on earnings quality. This study also uses firm size as a moderating variable. The study population includes non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2021–2024. The research data sample was taken using purposive random sampling. The data in the study were processed and analyzed using panel data regression analysis without moderation and with moderation using eviews. The results of the panel data regression analysis using the Fixed Effect Model (FEM) indicating that all independent variables simultaneously have a significant effect on earnings quality. Leverage, Investment Opportunity Set (IOS), and firm size indicate no significant effect on earnings quality. Moderation regression analysis shows that firm size moderates the effect of profitability and leverage on earnings quality, indicating that larger firms have better oversight and governance mechanisms in managing earnings and debt. Conversely, firm size does not moderate the effect of profit growth, liquidity, and Investment Opportunity Set (IOS) on earnings quality. This finding indicates that high earnings do not necessarily reflect quality earnings. Companies are advised to strengthen their internal control systems and increase the transparency of financial reporting to minimize earnings management practices. Investors are expected to focus not only on profit levels and profitability, but also consider the quality of earnings and the company's overall financial structure when making investment decisions.
Implementation of a Web Based Automatic Public Complaint Classification System Using the Random Forest Algorithm at the Department of Population and Civil Registration of Pesisir Selatan Regency Davit Zarly; Ahmaddul Hadi; Asrul Huda; Ika Parma Dewi
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study aims to implement a web based automatic complaint classification system using the Random Forest algorithm at the Department of Population and Civil Registration of Pesisir Selatan Regency. The research applied the Research and Development (R&D) method, including needs analysis, system design, prototyping, testing, evaluation, and refinement. Complaint data in text form were processed through preprocessing stages (case folding, tokenization, stopword removal, and stemming), followed by TF IDF feature extraction before classification using Random Forest. The model was evaluated using accuracy, precision, recall, and F1 score metrics. The results indicate that the system was successfully developed and is capable of classifying complaints automatically and in real time with good accuracy. The integration of Laravel and Flask API supports efficient classification, while the verification feature ensures category accuracy. The system improves efficiency, accelerates complaint grouping, and enhances public service quality.
Moderating Analpysis of the Audit Committee on the Effect of Auditor Workload, Audit Tenure, and Auditor Specialization on Audit Quality Adang, Ferry; Amin Wijoyo; Steven Wiryajaya; Richard Edbert
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study is motivated by the importance of audit quality in ensuring the credibility of financial statements, particularly in the property and real estate sector, where complex transactions often increase audit risk. The objective of this research is to obtain empirical evidence on the effect of auditor workload, audit tenure, and auditor specialization on audit quality, with the audit committee acting as a moderating variable. This study employs a quantitative approach using secondary data derived from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 213 companies that meet the specified criteria. Data processing was conducted using Microsoft Excel, while hypothesis testing and statistical analysis were performed using E-Views 10. The results indicate that auditor workload, audit tenure, and auditor specialization have significant effects on audit quality, and the audit committee is able to moderate these relationships, thereby strengthening the influence of independent variables on audit quality. In conclusion, this study confirms that both auditor-related factors and corporate governance mechanisms play a vital role in improving audit quality, and the presence of an effective audit committee enhances oversight effectiveness and contributes to higher-quality financial reporting.
Supply Chain Performance Measurement Using the Scor Model: a Case Study at PT. Perkebunan Nusantara IV Regional V Muhammad Ihsan; Maswadi, Maswadi; Imelda, Imelda
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study aims to measure the supply chain performance of PT. Perkebunan Nusantara IV Regional V located in Ngabang District, Landak Regency. The research was conducted purposively over one month with a population of 97 employees, all of whom were included as the sample (census sampling). Data were collected through observation, structured questionnaires, interviews, and documentation review. The analysis employed the Supply Chain Operations Reference (SCOR) model combined with the Analytical Hierarchy Process (AHP). The results indicate that the company’s supply chain performance falls into the excellent category, with a final score of 99.83. All five SCOR processes Plan, Source, Make, Deliver, and Return operate effectively and efficiently. Deliver and Return achieved the highest performance, while Plan and Make showed relatively lower scores, mainly due to challenges in yield prediction and production capacity adjustments. The findings also reveal that priority weights do not always correspond directly to performance outcomes. Overall, the company’s supply chain operates optimally, although improvements are still needed in planning and production aspects.
Analysis of the Application of Co-Firing Using Sawdust–Coal on the Performance of PLTU 3 Banten Lontar Fandhi Afriansyah; Ignatius Rendroyoko
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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This study analyzes the implementation of co-firing using sawdust in combination with coal at PLTU 3 Banten Lontar. The primary objective of this research is to evaluate the impact of co-firing application on power plant performance, thermal efficiency, exhaust gas emissions, and the cost of electricity production (BPP). The research method employed was an experimental approach, comparing 100% coal combustion with a fuel mixture consisting of 95% coal and 5% sawdust, conducted at PLTU Banten Lontar. The results indicate that the implementation of co-firing reveals a non-linear relationship between the 5% sawdust blending ratio and the composition of electrical energy generated. Furthermore, the application of co-firing reduced the cost of electricity production by IDR 46.45/kWh and successfully decreased CO₂, SO₂, and NOx emissions. Specifically, CO₂ emissions were reduced by 8.82%, SO₂ emissions decreased by 17.3%, and NOx emissions declined by 8.5%. The implications of this study suggest that co-firing can serve as a more environmentally friendly and cost-effective alternative for the power generation sector, with the potential for broader implementation in other coal-fired power plants across Indonesia.
Steganography in Digital Marketing Using the Least Significant Bit Method Bayu Charisma Putra; Muhammad Daffa Darmawan; Agung Santoso; Khairil Anam; Dhofirul Yahya; M.Farkhan
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

Advances in information and communication technology have significantly increased the accessibility of cyberspace, enabling data exchange to occur anytime and anywhere. However, this convenience also increases the risk of unauthorized access and manipulation of confidential information. Therefore, effective data protection mechanisms are required to maintain information security in digital systems. One technique that can be utilized to enhance data protection is steganography, which hides secret messages within digital media so that their existence is not easily detected. This study aims to implement a steganography technique in a digital catalog system to secure product description data by embedding the information within image files. The system was developed as a web-based application using the PHP programming language, while the message hiding process employed the Least Significant Bit (LSB) method on image media in JPG format. The research involved designing and implementing an embedding and extraction mechanism that allows product data to be hidden and retrieved from digital images. The testing results indicate that the system successfully embeds and extracts text messages without causing visible differences between the original image and the stego image, thus fulfilling the fidelity and recovery criteria. However, the embedded data cannot be maintained when the image undergoes manipulation such as cropping, rotation, or contrast modification, indicating that the robustness criterion is not achieved. Overall, the LSB-based steganography approach is effective for concealing product information in digital catalog images, although further development is required to improve resistance to image manipulation.
Legal Analysis of the Cancellation of Homologation in the Process of Postponement of Debt Payment Obligations (PKPU) in Decision Number 1345 K/Pdt.Sus-Bankment/2024 Iwan Hermawan; Radian Syam
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

Suspension of Debt Payment Obligations (PKPU) is a legal mechanism that provides debtors with the opportunity to restructure their debts through a peace agreement with creditors. The peace agreement becomes legally binding after being ratified by the court through homologation. However, Law Number 37 of 2004 allows for the cancellation of homologation if the debtor fails to implement the terms of the peace agreement, which can lead to bankruptcy and significant legal consequences for the parties. This problem is reflected in Decision Number 1345 K/ Pdt.Sus -Pailit/2024, so it needs to be studied in depth. The formulation of the problem in this study includes: first, how the judge's legal considerations in deciding to cancel the homologation in Decision Number 1345 K/ Pdt.Sus -Pailit/2024 and second, what are the legal consequences of the cancellation of homologation for debtors and creditors in the decision. The research method used is normative juridical legal research with a statutory approach, a case approach, and a conceptual approach. The legal materials used consist of primary, secondary and tertiary legal materials which are analyzed qualitatively. The results of the study indicate that the judge's legal considerations in deciding the cancellation of homologation are based on the proven negligence of the debtor in carrying out payment obligations as stipulated in the homologated peace agreement , thus fulfilling the provisions for homologation cancellation according to Law Number 37 of 2004. Viewed from the theory of legal certainty, justice, and benefit, the decision confirms the consistency of the application of the law to violations of peace. The legal consequences of the cancellation of homologation in the a quo decision are the termination of the PKPU peace agreement, the change in the debtor's legal status to bankruptcy, and the restoration of the creditor's rights to collect their receivables through the bankruptcy mechanism according to the principle of paritas creditorum .

Page 29 of 29 | Total Record : 288

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