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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 323 Documents
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The Role of Human Resource Competency in Improving the Quality of Financial Statements: A Literature Review Fitria Dwinanda; Firman Tatariyanto; Sugiyanto Sugiyanto
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 increasing demand for financial reporting that is reliable, transparent, and compliant with accounting standards, positioning financial statement quality as a strategic issue for organizational accountability. The study aims to analyze the role of human resource (HR) competency in improving the quality of financial statements through a Systematic Literature Review (SLR) approach. An SLR was conducted by reviewing 60 scholarly articles retrieved from reputable databases Scopus, ScienceDirect, and Google Scholar and analyzing them through identification, selection, and synthesis stages guided by the PICO (Population, Intervention, Comparison, Outcome) framework; coding and thematic analysis were supported by NVivo software. The synthesis indicates that HR competency encompassing accounting knowledge, technical skills, and professional attitudes plays a significant role in enhancing financial statement quality and strengthening compliance with PSAK-based reporting practices. In addition, competency gaps are identified as a primary factor that reduces reporting accuracy and hinders the fulfillment of PSAK requirements, particularly when technology adoption and internal control implementation are not matched by adequate capability. HR competency development is facilitated by continuous education and training, effective standard implementation, appropriate utilization of information technology, leadership commitment, and robust internal control systems. Accordingly, strengthening HR competency constitutes a critical prerequisite for improving accountability and the quality of financial reporting, while also offering theoretical implications and practical recommendations for organizations and policymakers in designing sustainable competency development strategies.
Mining vs. Rights: State Responsibility in Protecting Indigenous Communities in Indonesia Tunggul Wicaksono; Mohamed Feroz Pakkeer Mohideen
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 expansion of nickel mining in Indonesia has accelerated economic growth but intensified environmental harm and rights violations affecting indigenous communities. This study assesses whether the Indonesian state fulfills its obligation to respect, protect, and fulfill indigenous environmental rights in major nickel-producing regions of Sulawesi and Maluku. Using a qualitative case study design, the research combines legal analysis, policy review, and field-based evidence from affected communities. The findings demonstrate three major governance failures: (1) systematic land dispossession without Free, Prior, and Informed Consent (FPIC); (2) regulatory weakening following the 2020 Mining Law and Job Creation Law, which centralized permitting authority and reduced environmental safeguards; and (3) documented environmental degradation linked to public health deterioration, including sharp increases in respiratory illnesses near industrial sites. These patterns reveal a structural implementation gap between Indonesia’s constitutional and international human rights commitments and actual regulatory enforcement. The study contributes empirical evidence on the operationalization of state responsibility in resource extraction contexts and offers a rights-based assessment of mining governance in Indonesia. Strengthening enforcement, accountability, and participatory mechanisms is essential to align mineral development with human rights and sustainable development objectives.
Modeling and Simulating Cyber Attacks Using Attack Trees and Security Testing Tools: A Case Study of an ICT Department D Jayus Nor Salim
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 of higher education institutions on information systems has significantly expanded the cyber attack surface, making academic environments attractive targets for cyber threats. This study proposes an attack tree–based approach to model and simulate potential cyber attacks against an academic information system managed by an ICT department. The research employs a controlled case study design, combining technical attack simulation and analytical modeling to identify realistic attack paths and prioritize mitigation strategies. Cyber attack simulations were conducted in a staging environment using Nmap for network reconnaissance, OWASP ZAP for dynamic web application security testing, and SQLMap for controlled verification of potential SQL injection vulnerabilities. The results of these simulations were systematically mapped into an attack tree model, representing hierarchical attack paths from initial reconnaissance to exploitation and potential impact. Each node in the attack tree was evaluated based on likelihood and impact to support risk prioritization. The findings indicate that the most critical attack paths are associated with web application vulnerabilities and weaknesses in authentication mechanisms, which may lead to unauthorized access and data exposure if left unmitigated. The attack tree model effectively integrates technical evidence from multiple tools into a structured analytical framework, enabling clearer visualization of attack feasibility and mitigation priorities. This study demonstrates that attack tree–based modeling can serve as a practical and systematic approach to strengthening cybersecurity posture in academic ICT departments..
Enhancing the Local Community Economy through Financial Transactions: The Contribution of the Rupiah and the Kina Nani Hanifah
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 04 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), April 2026
Publisher : Sean Institute

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Abstract

This study aims to examine the contribution of the Indonesian Rupiah and the Papua New Guinean Kina in financial transactions and their role in enhancing the local economy in border communities. The research is grounded in the economic phenomenon observed in the Skouw Sae border area, where daily financial transactions are not solely dependent on the national currency but also involve a neighboring country’s currency as an adaptive response to cross-border economic dynamics. A descriptive qualitative approach with a field research design was employed. Data were collected through in-depth interviews, direct observation, and documentation involving local business actors, cross-border traders, and community members engaged in dual-currency transactions. The data were analyzed thematically to identify patterns, mechanisms, and economic implications of dual-currency usage. The findings reveal that the dual-currency financial transaction system contributes positively to transaction intensity, local money circulation, market accessibility, and community purchasing power. Rather than generating economic instability, the use of both currencies functions as an adaptive mechanism that strengthens local economic resilience. This study provides empirical and theoretical contributions to border economy literature and offers policy-relevant insights for designing context-sensitive and inclusive local economic development strategies.
Cascaded Vector Control with Field-Oriented Control for Ac Induction Motor Position Servo Bayu Adji Nur Sudarisman; Adha Imam Cahyadi; Oyas Wahyunggoro
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

Precise position control of AC induction motors is essential in various industrial applications, including robotics, machine tools, and automated manufacturing systems. The main challenges arise from the nonlinear dynamics of induction motors and the lack of inherent position feedback. This study proposes a three-tier cascaded control architecture integrating a PD position controller, a PI speed controller, and a Field-Oriented Control (FOC) current loop, with a 1:10:100 bandwidth hierarchy among the loops. This design ensures effective dynamic decoupling and global asymptotic stability, verified through Lyapunov-based analysis, including robustness against rotor parameter uncertainties up to ±20%. Numerical simulations on a 1.5 kW induction motor demonstrate a rise time of 0.157 s, settling time of 0.267 s, overshoot of 9.8%, steady-state position error of 0.0008 rad, and disturbance rejection of a 2 N·m load in 95 ms. FOC implementation maintains rotor flux within ±0.1% and peak efficiency of 91% at rated torque. These results confirm that the proposed cascaded three-tier FOC architecture achieves fast, accurate, and stable position control suitable for industrial servo applications and can be extended to other AC motor types with parameter adjustment and flux control strategies.
A Juridical Analysis of the Overlapping Authorities of the Audit Board of Indonesia (BPK) and the Finance and Development Supervisory Agency (BPKP) in Auditing State Finances (An Analysis of Supreme Court Decision No. 886 K/Pid.Sus/2019) Suanro Maruli T.R Samosir; Affila Affila; Suria Ningsih
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 04 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), April 2026
Publisher : Sean Institute

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This thesis examines the juridical analysis of overlapping authority between the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK) and the Finance and Development Supervisory Agency (Badan Pengawas Keuangan dan Pembangunan/BPKP) in conducting state financial audits, with particular reference to Supreme Court Decision Number 886 K/Pid.Sus/2019. The study is motivated by the existence of dual audit results issued by BPK and BPKP concerning the same audit object, which resulted in significantly different calculations of state financial losses and raised issues of legal uncertainty in corruption law enforcement. This research employs a normative juridical method with statutory, conceptual, and case approaches. Primary legal materials consist of the 1945 Constitution of the Republic of Indonesia, laws and regulations governing state financial audits, presidential regulations concerning BPKP, and relevant judicial decisions, particularly the Supreme Court ruling under study. Secondary legal materials include legal doctrines, scholarly writings, and journal articles. Data are analyzed qualitatively using deductive legal reasoning. he findings reveal that constitutionally and statutorily, BPK holds exclusive authority as the external auditor responsible for examining the management and accountability of state finances, including determining state financial losses. Meanwhile, BPKP functions as an internal government supervisory body whose authority is derived from presidential delegation within the executive branch. The overlap in audit practices between BPK and BPKP, as demonstrated in Supreme Court Decision Number 886 K/Pid.Sus/2019, reflects normative ambiguity and weak oordination mechanisms, leading to inconsistencies in audit outcomes and potential violations of legal certainty principles. his study concludes that the overlapping authority between BPK and BPKP in state financial audits necessitates clearer normative boundaries and harmonization of regulations to ensure legal certainty, prevent duplication of audits, and strengthen the credibility of state financial accountability and corruption law enforcement in Indonesia.
Implementation of Spaced Repetition Using the SuperMemo 2 Algorithm in Memorizing Qur’anic Verses Mhd. Mahmudi Zukri Lubis; Yusuf Ramadhan Nasution; Aidil Halim Lubis
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 04 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), April 2026
Publisher : Sean Institute

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By memorizing the verses of the Al-Qur'an a Muslim can get many virtues. However, there is one of the problems experienced by memorizing the Al-Qur'an, namely forgetting. The forgetting curve can show how quickly people forget information if they do nothing to retain the memory of the information. SuperMemo 2 is an algorithm that applies the concept of repetition and gives a certain time interval in remembering information. With the aim that the information is entered into long term memory. In the process of collecting data in this research, literature study is carried out, namely data collection techniques carried out by seeking information and knowledge sourced from books, scientific journals and other literature related to research. Based on the results of the discussion and trials that have been carried out, it is concluded that the implementation of spaced repetition using the SuperMemo 2 algorithm can run well. With the help of the Dart programming language and the Flutter SDK framework, SuperMemo 2 can be implemented and built into an application on the Android operating system. The Dart programming language is used to implement the SuperMemo 2 algorithm in the program so that it can generate interval values. Determining the interval value by the SuperMemo 2 algorithm can run well because of the influence of the ease factor which makes the interval dynamic. This allows the interval to change and adjust its value to the user's memorization ability. The interval value generated from the SuperMemo 2 algorithm will assist application users in scheduling an effective time for memorizing verses of the Qur'an.
The Role of Halal Awareness in Encouraging the Implementation of Halal Certification MSMEs Citra Meylana Rina Jayanti; Badrika Yelipelle; Shima Fauziah Yeubun
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 04 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), April 2026
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The rapid development of the halal industry has increased the need for micro, small, and medium enterprises (MSMEs) to comply with halal standards through the implementation of halal certification. However, many MSME actors still face challenges in adopting halal certification due to limited understanding and awareness of halal principles in business practices. This study aims to analyze the role of halal awareness in encouraging the implementation of halal certification among MSMEs. The research employs a qualitative approach using secondary data obtained from academic publications, institutional reports, and related documents concerning halal awareness and MSME development. The data were analyzed through qualitative content analysis to identify patterns and conceptual relationships regarding halal awareness and certification adoption. The findings indicate that halal awareness plays a significant role in encouraging MSMEs to implement halal certification, particularly through the interaction of religious commitment, knowledge of halal standards, market demand, and perceived business credibility. MSME actors who possess stronger awareness of halal principles tend to view halal certification not merely as a regulatory requirement but as a strategic instrument to enhance consumer trust, strengthen product credibility, and expand market competitiveness. This study concludes that strengthening halal awareness among MSME actors is a crucial factor in supporting the sustainable implementation of halal certification and the development of a more inclusive halal ecosystem.
Product Photography and Digital Content Strategies for Strengthening Digital Business Shinta Abdul Rahman; Pahri Pahri; Citra Meylana Rina Jayanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 04 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), April 2026
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The rapid growth of the digital economy has encouraged micro and small enterprises to adopt digital platforms for marketing and business development. However, many digital businesses still face challenges in presenting products effectively due to limited visual quality and unstructured digital content strategies. This study aims to analyze the role of product photography in improving product visual quality and to identify effective digital content strategies that strengthen digital business performance and competitiveness. The research employed a qualitative approach using secondary data derived from 30 relevant scientific articles related to digital marketing, visual communication, and digital entrepreneurship. The collected literature was analyzed using qualitative content analysis to identify conceptual patterns linking visual presentation, consumer perception, digital engagement, and marketing outcomes. The findings reveal three main results. First, high-quality product photography significantly improves visual perception and increases perceived product value in digital marketplaces. Second, professional product images enhance consumer trust and stimulate higher engagement through increased attention and interaction with digital content. Third, structured digital content strategies such as engaging visual content, targeted messaging, and active consumer interaction expand online visibility and improve brand performance. These findings indicate that the integration of professional product photography and strategic digital content management functions as a key mechanism for strengthening consumer engagement, increasing purchasing intentions, and improving the competitiveness of digital businesses. Therefore, visual marketing and well-structured digital communication strategies are essential components for supporting sustainable digital business development.
Classification of Traffic Accident Levels in West Java Using the K-Means Algorithm Gusti Musyaffa Razan; Baenil Huda; Shofa Shofiah Hilabi
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 04 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), April 2026
Publisher : Sean Institute

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Abstract

Traffic accidents are an important factor in improving public safety in West Java Province, because the population movement rate there is very high. The high number of accidents is directly related to increased deaths and material losses, but the use of historical data is still limited to administrative archiving tasks without any process of identifying regional vulnerability patterns. This study aims to classify accident-prone areas using Data Mining techniques and the K-Means Clustering algorithm, as well as applying the CRISP-DM framework approach. The analyzed dataset comes from the Indonesian National Police Traffic Accident Database (Pusiknas Polri) for the period 2020 to 2025, consisting of 552 observations with indicator variables covering the number of fatalities, serious injuries, and minor injuries. The determination of the most appropriate number of clusters was tested using the Silhouette method to ensure more accurate and objective modeling results. The analysis shows that the number of clusters (k=3) is the most appropriate, with a Silhouette metric value of 0.398. The application of the model produces three levels of risk: the red zone, which indicates high risk with 51 cases and the highest mortality rate; the yellow zone, which indicates moderate risk with 189 cases; and the green zone, which indicates low risk with 312 cases. The visualization of these mapping results is expected to be an important tool for the police and local governments in formulating mitigation policies, improving patrol efficiency, and accelerating infrastructure improvements in high-risk areas, thereby reducing the number of accidents in the future.

Page 30 of 33 | Total Record : 323

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