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Diversity Logic Journal Multidisciplinary
Published by Syntific Publisher
ISSN : -     EISSN : 2988571X     DOI : -
Core Subject : Economy, Education, Social, Engineering,
Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences
DIVERSITY Logic Journal Multidisciplinary, with ISSN 2988-571X (Online) is a peer-reviewed journal with the scope of technic and social sciences including sociology, politics, communication, psychology, culture, education, geography, computer science, mathematics, economics, accounting, and development of social sciences. Article Publication of DIVERSITY is from research, community service and articles in PROCEEDING that research/ community service Conference with the special issue without adding new frequency.
Arjuna Subject : Umum - Umum
Articles 4 Documents
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Search results for , issue "Vol. 2 No. 3 (2024): December: Diversity Logic Journal Multidisciplinary" : 4 Documents clear
A SYSTEMATIC LITERATURE REVIEW ON THE DEVELOPMENT TRENDS IN MANAGEMENT ACCOUNTING RESEARCH Husain, Fauziah; Dungga, Meriyana F.; Noholo, Sahmin
DIVERSITY Logic Journal Multidisciplinary Vol. 2 No. 3 (2024): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v2i3.97

Abstract

Background. The emergence of digital tools, such as data analytics and automation, enhances decision-making, aligns with sustainability, and supports strategic goals, especially in the context of achieving Sustainable Development Goals (SDGs) Research Purpose. The study aims to provide a comprehensive analysis of the developmental trends in management accounting by systematically reviewing recent literature. This review focuses on identifying key trends, existing gaps, and emerging themes to establish a framework for future research in this evolving field. ResearchMethod. Using a systematic literature review (SLR) approach, the research includes journal articles, conference proceedings, and reports published over the past decade. Articles were selected based on relevance to management accounting and sorted by topic, findings, and theoretical contributions. Findings. Key trends in management accounting include the integration of digital technology (e.g., AI, blockchain) for efficiency, accuracy, and improved decision-making, alongside a strong focus on environmental sustainability. The study also found significant interest in sustainability management practices, particularly regarding their role in meeting SDGs and enhancing corporate performance Conclusion. Management accounting is increasingly shaped by digitalization and sustainability imperatives. Technologies like AI and blockchain are reshaping data accuracy and efficiency, while sustainability practices encourage responsible business practices.
THE NEXUS OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND FINANCIAL INCLUSION ON FINANCIAL PERFORMANCE: INSIGHTS FROM LAMONGAN'S CULINARY MSMES Maulidia Putri, Ihza Zamzara; Rachmaniyah, Fatichatur; Shoimah, Siti
DIVERSITY Logic Journal Multidisciplinary Vol. 2 No. 3 (2024): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v2i3.102

Abstract

Background: The MSME culinary sector is one of the most popular industries in Indonesia, particularly in Lamongan. MSME entrepreneurs in this sector need to enhance their understanding of financial literacy and financial inclusion to improve their business's financial performance. Additionally, keeping up with modern developments by utilizing financial technology is crucial to optimizing financial management. Research Purpose: This study aims to understand how financial literacy, fintech, and financial inclusion impact the financial performance of culinary micro, small, and medium enterprises in Lamongan. Research Method: This study uses an explanatory quantitative research approach. Data collection was conducted through Likert-scale questionnaires distributed to 140 MSME respondents in the culinary sector in Lamongan. These respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression. Findings: The study reveals that financial literacy and inclusion enhance the financial performance of culinary micro, small, and medium enterprises in Lamongan. While fintech's role is insignificant, a synergistic approach involving all three factors significantly contributes to improved performance. Conclusion: Financial literacy and financial inclusion among MSMEs in Lamongan's culinary sector are relatively good. However, the application of financial technology does not significantly affect financial performance, as most consumers in Lamongan, from lower-middle-income groups, do not widely use fintech for transactions.
INTERNAL MOTIVATION FACTORS ANALYSIS OF STUDENTS LEARN ENGLISH Maipita, Susan; Ori, Dora
DIVERSITY Logic Journal Multidisciplinary Vol. 2 No. 3 (2024): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v2i3.106

Abstract

Background: Learning English presents challenges, with some students being motivated and others unsure. Identifying and implementing motivation in the classroom is a challenging issue. Competence should be prioritized over performance, and the more a communicator feels driven to be competent, the more likely they are to succeed. Research Purpose: This study aims to analyze the internal factors of students learning English courses. Research Method: This study is quantitative and descriptive. To determine the outcome, the information gathered from the distributed questionnaire was examined 4 times, once every week. The information was obtained from the Medan Easy-Speaking course's Senior High School First Grade students from 15 December 2023 to 14 January 2024. The researcher was interested in the internal characteristics that students in the Easy-Speaking course used to practice speaking English. The research variable was internal motivation: effort, interest, attitude, and desire. Data analysis used descriptive frequency data. Findings: The results showed that 1) students’ effort in learning to speak English is 38.5%, 2) students’ interest in learning to speak English is 38.75%, 3) students’ attitude towards learning to speak English is 45.25%, 4) students’ desire in learning speaking English is 45.5%. Conclusion: It is crucial to use media and variation techniques to boost students' motivation and provide them with ample opportunity to explore their ideas.
FUNCTIONAL TESTING OF THE VARIABLE GEOMETRY SUSPENSION (VGS) PROTOTYPE ON BUMPY ROAD CONDITIONS Murti, Dafa Aditya; Huda, Miftachul; Abdi, Ferly Isnomo; Wulandari, Diah; Firman Yasa Utama
DIVERSITY Logic Journal Multidisciplinary Vol. 2 No. 3 (2024): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v2i3.107

Abstract

Background. Modern vehicles must prioritize comfort and safety, including the suspension system. While passive suspension systems are common, they struggle with excessive vibrations on uneven roads. Semi-active and active systems address this but are costly and complex. To solve this, a Variable Geometry Suspension (VGS) prototype was developed, integrating an active actuator into a passive system to adjust its geometry, providing performance comparable to active suspension systems. Research Purpose. This study aims to examine the effect of single-link angle variations in the Variable Geometry Suspension (VGS) prototype on bumpy roads to determine the most comfortable single-link angle. Research methods. This research employs a Research and Development (RnD) method by testing the single-link angle at 0°, 90° (reference angle), and 180°. Data collection was conducted by introducing road disturbances in the form of a bumpy road. Findings. The testing results showed that the lowest Root Mean Square (RMS) value of the sprung-mass was at a single-link angle of 90°, with an RMS value of 0.72 m/s². This indicates a "Fairly Uncomfortable" level based on ISO 2631, with the damper on the unsprung-mass (ct) and tire stiffness (kt) disregarded, as well as the weight of the sprung-mass. Conclusion. The VGS prototype's response to changes in the single-link angle on bumpy roads varies. However, the system effectively reduces vibrations at all angles, stabilizing the vehicle's body (sprung-mass) as the wheel (unsprung-mass) moves over uneven surfaces.

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