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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 204 Documents
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The Influence of Operational Synergy, Cost Efficiency, and Diversification Strategy on the Financial Sustainability of Post-Merger Higher Education Institutions Sudirman, Sudirman; Ridwan, Ridwan
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 06 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), July 2025
Publisher : Sean Institute

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Abstract

Many private higher education institutions (PHEIs) in Indonesia are currently struggling with declining student enrollment, limited funding, and accreditation pressures. These systemic challenges call for strategic responses that can ensure institutional viability and sustainability.This study aims to examine the phenomenon of private higher education institution (PHEI) mergers in Indonesia during the period 2020–2024, with a focus on their implications for operational efficiency, institutional governance, and financial sustainability. This issue has gained urgency as a growing number of PHEIs face challenges related to accreditation, declining student enrollment, and limited resources. Mergers are seen as an adaptive strategy to strengthen competitiveness and enhance institutional management. The research adopts a quantitative approach with a descriptive-verificative design. Data were collected through document analysis from national media sources and official data from the Ministry of Education, Culture, Research, and Technology, as well as surveys conducted with leaders of PHEIs that have undergone legal merger processes. Respondents were selected using purposive sampling, based on the primary criterion of having completed a formal merger within the past five years. The findings reveal that mergers positively impact operational efficiency and institutional consolidation, particularly in reducing operational costs, optimizing human resources, and strengthening governance structures. However, the success of a merger is also influenced by organizational culture readiness, alignment of vision and mission between institutions, and policy support from the government. Several challenges identified include internal resistance, complex administrative procedures, and asset distribution disparities post-merger. This research offers valuable insights for policymakers, PHEI administrators, and higher education stakeholders in understanding the dynamics of mergers as a strategic pathway for institutional transformation. Moving forward, more adaptive regulations and intensive government assistance are needed to ensure that merger processes are effective and sustainable.
The Influence of Emotional Factors and Product Quality on Purchase Decisions PT. Kedaung Medan Industrial Ltd Kennedy, Kennedy; Yhessa Devies; Stevany, Stevany; Mangasi Butar Butar; Robinhot Gultom
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

The purpose of this study is to determine the partial and simultaneous impact of the variable factors of PT. Kedaung Medan Industrial Ltd. This type of research is a quantitative method. The object of research in this study is consumers at PT. Kedaung Medan Industrial Ltd, totaling 100 people. The data analysis technique used is multiple linear regression analysis. Partially, this study has succeeded in proving that emotional factors and product quality have an influence on purchasing decisions. Likewise, this study has succeeded in simultaneously proving that emotional factors and product quality have a significant influence on purchasing decisions at PT. Kedaung Medan Industrial Ltd.
Poverty is Caused by Low Human Resources Ading Rahman Sukmara
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

Lack of access to quality education, especially primary and secondary education, leads to a lack of skills and knowledge needed to get good jobs. Poor health, caused by lack of access to adequate health services, leads to decreased productivity and the ability to work optimally. Lack of training and opportunities to improve skills, makes it difficult for people to compete in the job market and get better jobs. The low quality of human resources has an impact on economic productivity, so that people's incomes are low and it is difficult to meet their living needs. Poverty can also create an "environment of poverty" that worsens the quality of human resources, because poor children often have difficulty getting proper education and access to adequate health services. Improving the quality of human resources through investment in education, health, and training is the key to overcoming poverty and improving people's welfare. By improving the quality of human resources, people will have more opportunities to get decent jobs, increase their incomes, and meet their living needs.
Determinants of Transfer Pricing Practices: Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange Wastiningtyas, Sekar Arum; Sinaga, Melan
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

This research aims to test and analyze the influence of effective tax rate, company size, foreign ownership, tax haven and intangible assets on transfer pricing. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used a purposive sampling method, there were 15 companies that met the specified criteria and produced 75 data. The analysis technique used in this research is multiple linear regression analysis using the Statistical Package for the Social Science (SPSS) version 22.0 program. The research results show that the effective tax rate variable has no effect on transfer pricing. The variables company size and foreign ownership have a significant positive effect on transfer pricing, while the variables tax haven and intangible assets have a significant negative effect on transfer pricing.
The Role of Instagram Ads in Increasing the Attraction of Healthy Bread Products Halim, Adam; Theofillus, Michael; Sianipar, Rosianna; Juliana, Juliana
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

The growing trend of healthy living among urban communities has driven increased interest in healthy food products, including healthy bread. Healthy bread refers to bread formulated with nutritious ingredients such as whole grains, seeds, or low-sugar flour, and is typically low in fat and high in fiber. As consumer awareness of balanced diets rises, social media platforms like Instagram have become key tools for promoting such products, particularly among younger audiences. This study aims to analyze the influence of Instagram advertising, exposure frequency, and consumer engagement on the purchase decision of healthy bread products. This research employs a quantitative method with a descriptive approach. The sampling technique used is purposive sampling with 171 respondents who have seen healthy bread advertisements on Instagram. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4.0 software. The results indicate that all three independent variables—Instagram advertising, exposure frequency, and consumer engagement—have a positive and significant effect on purchase decision. These findings highlight the effectiveness of consistent ad exposure and active consumer interaction with promotional content in increasing the likelihood of purchasing healthy food products such as healthy bread.
The Influence of Corporate Social Responsibility, Fiscal Loss Compensation, and Executive Risk Preference on Tax Avoidance Lindawati, Lindawati; Putri, Wulandari Cahyani; Muarif, Syamsul
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

Tax avoidance remains a critical issue for governments and businesses, as it directly impacts state revenue, corporate reputation, and public trust. In Indonesia’s food and beverage industry, the complexity of regulations and diverse corporate strategies create opportunities for tax avoidance that warrant closer examination. This study analyzes the influence of corporate social responsibility, fiscal loss compensation, and executive risk preference on tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange during 2018–2022. Using a quantitative approach, the research employs secondary data from annual financial reports and applies panel data regression analysis. The results show that, simultaneously, all three variables significantly affect tax avoidance. However, partially, corporate social responsibility and fiscal loss compensation have no significant effect, while executive risk preference has a significant negative impact, indicating that risk-averse executives are less inclined to adopt aggressive tax strategies. These findings provide empirical evidence on behavioral and institutional factors shaping corporate tax behavior and highlight the role of executive characteristics in tax policy. The study is limited by its sector-specific sample and selected variables, suggesting opportunities for broader research in the future.
The Influence of Tax Planning and Earnings Management on Tax Avoidance in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange Rahmawati, Titah; Mahwiyah, Mahwiyah
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

Taxes are a vital source of state revenue in Indonesia, yet efforts to optimize tax collection often face challenges due to corporate strategies aimed at reducing tax burdens. Among these strategies, tax planning and earnings management are frequently associated with tax avoidance practices that can undermine transparency and fiscal sustainability. Understanding how these mechanisms influence tax behavior is crucial to ensure corporate accountability and strengthen regulatory oversight.  This study aims to examine the effect of tax planning and earnings management on tax avoidance among service companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis, the research evaluates both the individual and combined impacts of these financial strategies on corporate tax behavior. The findings show that tax planning has a significant but negative influence on tax avoidance, suggesting that structured tax planning reduces aggressive tax practices. In contrast, earnings management has a positive and significant effect on tax avoidance, indicating that firms engaging in earnings manipulation are more likely to minimize tax obligations. Furthermore, the combined analysis confirms that tax planning and earnings management jointly contribute significantly to variations in tax avoidance. These results highlight the complex dynamics between financial decision-making and tax compliance, emphasizing the importance of transparent reporting and regulatory control in curbing unethical tax practices.
Applying the Technology Acceptance Model to Measure Actual Usage Decisions of Accurate Accounting Software Yulyanah, Yulyanah; Yusuf, Yusuf
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

This research explores the determinants of actual usage behavior of Accurate accounting software among students in the Tax Accounting diploma program at Pamulang University. Employing the Technology Acceptance Model as the conceptual foundation, the study investigates the influence of perceived ease of use, perceived usefulness, user attitude, and behavioral intention on software adoption. Data were obtained from a group of final-year students who had prior exposure to Accurate software and were analyzed using a structural equation modeling approach with the SmartPLS application. The findings demonstrate that perceived ease of use has a significant effect on both perceived usefulness and user attitude, which subsequently shape behavioral intention and actual use. Conversely, perceived usefulness alone does not directly influence intention or usage unless mediated by attitude or behavioral factors. These results underscore the importance of strengthening user attitudes and intentions through practical and integrated learning. The study offers insights for improving digital readiness in accounting education.
Digital Communication Analysis on the Marketing of SME’s (Small and Medium Enterprises) by Karang Taruna of Ciampea Udik Village in the Era of Globalization Kumara, Dedek; Wardani, Surti
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

The Youth Organization (Karang Taruna) of Ciampea Udik Village, as a Small and Medium Enterprises (SMEs) actor, has great potential for growth; however, they still face challenges in adopting digital technology as part of their marketing strategy. Karang Taruna in Ciampea Udik Village, as a Small and Medium Enterprises (SMEs) actor, also needs to optimize the use of digital communication to enhance marketing effectiveness and expand market reach. Digital communication encompasses various tools and platforms such as social media, websites, email marketing, and instant messaging applications that can be used to reach consumers broadly and efficiently. The use of online media as a marketing tool allows SMEs to interact directly with customers, build brand awareness, and promote products at a lower cost compared to traditional media. However, the implementation of digital communication in rural areas is often hindered by limitations in human resources, infrastructure, and access to technology.
Evaluating the SPBE-Based Monitoring and Evaluation System for Village Facilitators’ Performance Resmita, Tenti; Sartika, Ika
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

Digital transformation in public governance has driven the implementation of the Electronic-Based Government System (EBGS) as a key framework for enhancing efficiency, accountability, and transparency in public service delivery, including in village development management. This study aims to evaluate the effectiveness of the EBGS-based monitoring and evaluation system in assessing the performance of Professional Village Facilitators (PVFs) within the context of village assistance programs. A descriptive qualitative approach was employed, drawing primarily on document analysis, including the 2024 PVF Performance Evaluation SOP, EBGS evaluation reports, and academic references. Findings indicate that the evaluation system, based on the DRP and DRP Evkin applications, has successfully integrated daily activity reporting and qualitative supervisor assessments into a streamlined digital platform. The system applies a balanced scoring mechanism that combines quantitative metrics (working hours) and qualitative assessments (work competencies). The adoption of EBGS has enabled real-time performance tracking and reduced data distortion at the field level. Nonetheless, challenges persist, such as delays in supervisor assessments, vacant evaluator positions, and limited infrastructure capacity in certain regions. The system has also incorporated risk management principles by classifying technical and structural risks and adopting mitigation strategies grounded in both technological and organizational structures. These findings suggest that EBGS holds significant potential for improving performance evaluation governance at the village level. However, institutional reinforcement and technical support remain crucial. Policy recommendations include enhancing the digital capacity of PVFs, expanding system features, and strengthening infrastructure in remote areas to ensure equitable and sustainable EBGS implementation.

Page 9 of 21 | Total Record : 204

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