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Contact Name
Sandy Suryady
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garuda@apji.org
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+6285695565558
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jurnal@admi.co.id
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Perumahan Bumi Dirgantara Permai Blok CL NO 5, Jl. Durian, Jati Asih, Bekasi, Provinsi Jawa Barat, 17421
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Jawa barat
INDONESIA
International Journal Multidisciplinary Science
ISSN : 29638119     EISSN : 29637821     DOI : 10.56127
The editor accepts research articles related to Computer Science, Management, Accountancy, Appropriate Technology, Scientific Social, Education, Humanities and etc
Articles 149 Documents
Evaluation of Wastewater Pipeline Network Discharge in the Area of Patimura Street to Prapanca Raya Street, South Jakarta Ali Bahroni; Alizar Alizar
International Journal Multidisciplinary Science Vol. 5 No. 1 (2026): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i1.2683

Abstract

This study evaluates and plans a wastewater pipeline network to support sustainable urban wastewater management in the Pattimura Street–Prapanca Raya area. The analysis uses a gravity-flow hydraulic approach that considers domestic wastewater discharge, infiltration, peak factors, and pipe filling conditions. The results indicate that the maximum design discharge of 0.7296 m³/s can be accommodated by the planned pipeline network. The calculated pipe diameter was adjusted to a standard size of 250 mm to ensure sufficient capacity and safe operation. Flow velocities meet technical requirements, preventing sedimentation and pipe damage. An 80% pipe filling ratio provides reserve capacity for future flow increases, while the design discharge remains within the capacity of the existing wastewater treatment plant. Therefore, the proposed wastewater pipeline network is optimally designed and suitable as a connection point for future network development
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
ESG Part, Financial Distress, Financial Fraud and Audit Committee as a Moderating Variable Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Shelly, Kartasari F
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2689

Abstract

This research is motivated by the increasing demands for transparency and accountability. Companies are not only required to present reliable financial reports but also to demonstrate their commitment to sustainability practices through ESG performance. On the other hand, financial distress can increase pressure on management to maintain company performance, potentially encouraging financial statement manipulation. The audit committee acts as an oversight mechanism that can improve the integrity of the financial reporting process. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud and to examine the moderating role of the audit committee in this relationship by considering differences in industry characteristics as a control variable. This study uses a quantitative approach with secondary data from 94 companies in the ASEAN region for the period 2017–2024 with a total of 752 observations. Data analysis was performed using panel data regression with the help of Eviews 14 software. The results show that ESG performance and financial distress have a significant effect on financial statement fraud. The results of the moderation test indicate that the audit committee is able to moderate the relationship between ESG and financial distress on financial statement fraud. Differences in industry sector characteristics can affect the level of ESG, the risk of financial distress, and the effectiveness of audit committee oversight in preventing financial statement fraud. These findings suggest that increasing corporate transparency depends not only on ESG but also on considering industry sector characteristics and adapting oversight strategies to minimize the potential for financial reporting fraud in the ASEAN region.
Legal Analysis of Criminal Liability of Intellectual Actors in Human Trafficking Crimes Outside the Territory of the Republic of Indonesia Arif Wahyudi; Korolus K. Medan; Dhesy A. Kase
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2712

Abstract

Any person who commits the criminal act of trafficking in persons by bringing Indonesian citizens outside the territory of the Unitary State of the Republic of Indonesia with the intention of exploitation may be held criminally liable under Article 4 of Law Number 21 of 2007 concerning the Eradication of the Criminal Act of Trafficking in Persons. This study aims to analyze issues related to the ambiguity of the term “bringing” as contained in Article 4 of the Law on the Eradication of Trafficking in Persons. The unclear meaning of the term “bringing” is regulated in a limited manner, namely only targeting field perpetrators. This provision has implications for interpreting trafficking in persons committed abroad as only applicable to field perpetrators. The formulation of the problem in this study is how the applicability of Article 4 of the Law on the Eradication of Trafficking in Persons relates to criminal liability for participation in bringing Indonesian citizens abroad for the purpose of exploitation outside the territory of the Republic of Indonesia. The results of the study indicate that the provisions of Article 4 of the Law on the Eradication of Trafficking in Persons, in relation to criminal liability for perpetrators of trafficking in persons outside the territory of the Republic of Indonesia, only impose criminal liability on field perpetrators and not on intellectual actors who serve as the masterminds behind the trafficking crimes committed outside the territory of the Republic of Indonesia. Field perpetrators are considered to have fulfilled the element of “bringing,” such as those who “recruit, pick up, shelter, and transport” victims to destination countries outside the territory of the Republic of Indonesia.
Disharmony in Regulations Concerning the Settlement of Criminal Cases Using a Restorative Justice Approach in the Criminal Justice System Dewi Retna Martani; Likadj, Jeffry A. Ch.; Manuain, Orpah G.
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2713

Abstract

This study examines the regulations governing the mechanism for resolving criminal cases through a restorative justice approach from the perspectives of Police Regulations (PERKAP), Prosecutor Regulations (PERJA), and Supreme Court Regulations (PERMA). The legal issue raised in this research concerns the overlapping norms regulating the mechanism for resolving criminal cases using a restorative justice approach. The formulation of the problems in this study are: how criminal case resolution through a restorative justice approach is viewed within these three regulations, and how the implementation of restorative justice is reviewed based on the Theory of Justice. The purpose of this research is to analyze the resolution of criminal cases through a restorative justice approach from the perspectives of PERKAP, PERJA, and PERMA, as well as to analyze the implementation of restorative justice based on the theory of justice. The results of the study reveal that the implementation of restorative justice within the perspectives of these three regulations experiences contradictions in terms of resolving criminal cases through a restorative justice approach. From the perspectives of PERKAP and PERJA, the resolution of criminal cases through restorative justice may be terminated if the restorative justice requirements as stipulated in PERKAP and PERJA have been fulfilled. Meanwhile, from the perspective of PERMA, the resolution of criminal cases through a restorative justice approach is not intended to eliminate criminal liability. This means that even if the restorative justice requirements between the victim and the perpetrator have been fulfilled during the trial process, the judge may continue the examination and the resolution may ultimately end with a judicial decision.
A Morphological Analysis of Compound Words Exist in Kamala Harris’s Democratic National Convention Speech 2024 Zahra Sabrina Maussa; Dewi Wulan Sari
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2728

Abstract

Compounding is one of the word formation processes, it produces new meanings by combining two or more existing words. The resulting word is known as a compound word. The researcher conducted this research with Kamala Harris’ speech at Democratic National Convention in 2024 as the source of data. The objective of this research is to find out the compounding processes of English compound words used in Kamala Harris's speech at the Democratic National Convention in 2024, using Bauer’s theory. This research used qualitative descriptive method. The result of this research shows that the researcher found 51 data of compounding processes, which are contained in 3 types of compounding. These 3 types of compounding include 34 data from compound nouns, 12 data from compound adjectives, and 5 data from other form classes. In addition, this research did not identify any compounding processes for compound verbs, compound adverbs, rhyme-motivated compounds, or ablaut-motivated compounds.
Building Smart and Resilient Communities: Interdisciplinary Innovations for Global Impact Sheik Mohamed
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2775

Abstract

The twenty‑first century is witnessing rapid transformations driven by technological advancements, globalization, urbanization, and environmental change. The integration of artificial intelligence, digital technologies, sustainable practices, and human‑centered approaches has reshaped modern societies. Simultaneously, humanity faces unprecedented challenges such as climate change, resource scarcity, digital inequality, and public health crises. These developments highlight the need for creating smart and resilient communities capable of adapting to dynamic global changes. This article explores the significance of interdisciplinary innovation in building sustainable communities and emphasizes the role of education, technology, research, and international collaboration in shaping a resilient future. Findings suggest that interdisciplinary approaches, community‑engaged research, ethical governance of AI, and international cooperation are essential to ensure that smart communities are also inclusive, equitable, and environmentally sustainable.libguides.unco+1
Effect of Final Tempering Temperature Variations on the Physical Characteristics (Hardness and Gloss) of Dark Couverture and Milk Couverture Hanun Kiyasah Izzah; Priskila Mutiara Vina Asnawi; Abiyyu Syafiar; Andryansyah Maulana Mikha Zizou; Azita Laeticea Elfarizan; Renhart Mauritz Hutauruk; Efrina; Leila Siti Chairan
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2787

Abstract

This study aimed to analyze the effect of final tempering temperature variations on the physical characteristics of dark couverture and milk couverture, particularly hardness and gloss. The study used a qualitative experimental approach based on visual and tactile observations, field notes, and photographic documentation. Dark and milk couverture samples were treated at final tempering temperatures of 28°C, 30°C, and 32°C, then molded and evaluated using observation rubrics. The data were analyzed through data preparation, data reduction, coding, theme grouping, data display, preliminary conclusion drawing, and verification. The findings indicate that final tempering temperature affected hardness and gloss in both types of couverture. Dark couverture showed its highest visual gloss at 28°C, a balanced hardness-gloss response at 30°C, and the strongest mechanical resistance at 32°C. Milk couverture showed the highest hardness at 28°C, a balanced response at 30°C, and the highest gloss but lower hardness at 32°C. These findings confirm that dark and milk couverture respond differently to final tempering temperature because of differences in cocoa butter, cocoa solids, sugar, and milk components. This study provides an observation-based framework for chocolate tempering evaluation in culinary laboratories and small-scale confectionery practices.
Analyzing the Impact of Domestic and Global Monetary Policy on the Jakarta Composite Index (JCI): A Study of Post-Pandemic Market Response Anomalies Moh. Fajar Prima Mukti; Fanlia Adiprimadana Sanjaya; Zakky Zamrudi
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2813

Abstract

This study aims to analyze the influence of inflation, the BI Rate, and the Fed Rate on the Jakarta Composite Index (JCI) for the 2021-2025 period. This study uses a quantitative causal associative method with an ex post facto design. The research sample consists of 60 monthly time-series secondary data observations tested using multiple linear regression with the Newey-West HAC Standard Errors method using Stata 14 software as a corrective measure to address autocorrelation issues. The results show that simultaneously, inflation, the BI Rate, and the Fed Rate significantly influence the JCI movement. Partially, the inflation rate is proven to have no significant effect on the JCI due to its relatively stable and controlled movement during the observation period. The BI Rate has a negative and significant effect on the JCI, confirming that an increase in the domestic benchmark interest rate will depress the stock index as investors shift their funds to fixed-income instruments. Conversely, the Fed Rate has a positive and significant effect on the JCI, where the increase in US interest rates is interpreted as a strong signal of global economic expansion and recovery, boosting market optimism. The ability of these three variables to explain variations in the JCI is 42.44% (based on the Adjusted R-squared value), while the remaining 57.56% is influenced by other factors outside the research model.