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INDONESIA
International Journal Multidisciplinary Science
Published by Asosiasi Dosen Muda Indonesia
ISSN : 29638119     EISSN : 29637821     DOI : 10.56127
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences
The editor accepts research articles related to Computer Science, Management, Accountancy, Appropriate Technology, Scientific Social, Education, Humanities and etc
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 79 Documents
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THE EFFECT OF AUDITOR SWITCHING AND PROFITABILITY ON AUDIT REPORT LAG WITH THE AUDIT COMMITTEE AS A MODERATING VARIABLE Sri Wahyuni Zanra; Zubir, Zubir
International Journal Multidisciplinary Science Vol. 2 No. 1 (2023): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i1.548

Abstract

This study aims to examine and analyze the effect of auditor switching, company size and profitability on audit report lag with audit committee as moderating variable. This study uses quantitative methods.The population of this study is companies in the consumer goods industry sector, hotels, restaurants and tourism sub-sector companies and transportation sub-sectors listed on the Indonesia Stock Exchange in 2016-2020, totaling 149 companies. Sampling was done by purposive sampling method so that a sample of 41 companies was obtained. Data analysis using multiple linear regression analysis and moderated regression analysis with absolute difference value approach.The results of the study indicate that auditor switching and company size do not affect audit report lag. Profitability has a negative effect on audit report lag. The audit committee is unable to strengthen or weaken the effect of auditor switching, company size and profitability on audit report lag.
THE EFFECT OF BRAND IMAGE, PRODUCT QUALITY AND PRICE ON CONSUMER SATISFACTION IN IMPLORA PRODUCTS Suwardi Suwardi; Alawiyah Prawita Salsabila
International Journal Multidisciplinary Science Vol. 2 No. 1 (2023): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i1.549

Abstract

Facial care is an obligation that cannot be abandoned by anyone, especially young people (adolescents). The purpose of this study was to analyze the effect of brand image, product quality, and price on consumer satisfaction with Implora products. The method of analysis in this study used quantitative primary data, the test stages carried out were: validity test, reliability test, normality test, linearity test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, t test, F test and coefficient of determination. The data used in this study used a questionnaire instrument, and valid data were collected by 100 respondents. The sampling method in this study was non-probability sampling with accidental sampling technique. the testing tool used was SPPS 25. The results showed that the brand image variable did not have a significant effect on customer satisfaction while the product quality and price variables had a significant effect on customer satisfaction and there was a simultaneous effect of brand image, product quality, and price on customer satisfaction. as well as the most dominant variable on consumer satisfaction is the product quality variable.
DETERMINANTS OF OPPO SMARTPHONE PURCHASE DECISION MAKING AMONG STUDENTS (CASE STUDY OF GUNADARMA KARAWACI STUDENTS) Rizki Muti Agustiani; Risa Septiani; M. Haidir Rahmat Homza
International Journal Multidisciplinary Science Vol. 2 No. 1 (2023): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i1.550

Abstract

This study aims to analyze the effect of product quality, price and brand image on purchasing decisions on Oppo smartphones partially and simultaneously. Respondents in this study were 100 respondents, the sampling technique used was purposive sampling technique using the Slovin formula. The data collection method uses an online questionnaire. The data analysis technique used is multiple linear regression analysis test, t test, classic assumption test, coefficient of determination test, f test using SPSS 20 for windows. The results of this study indicate that partially product quality and brand image have an effect on purchasing decisions, while price has no effect. Simultaneously product quality, price and brand image have a significant effect on purchasing decisions with a determination coefficient of 65% influenced by these three variables, namely product quality, price and brand image, and the rest are influenced by variables outside the research
THE EFFECT OF BRAND AWARENESS, SOCIAL MEDIA MARKETING AND BRAND ASSOCIATION ON THE PURCHASE DECISION OF LOCAL SHOES PRODUCTS COMPASS Suwardi Suwardi
International Journal Multidisciplinary Science Vol. 2 No. 1 (2023): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i1.551

Abstract

Shoes are the most frequently purchased item by the public, this is because shoes are now not only a necessity for everyone who functions as footwear, but more than that, by following the flow of development, shoes now have a new function, namely for daily needs. lifestyle, one of the local brands that many people choose is Compass. This study aims to determine the effect of brand awareness, social media marketing, and brand association variables on purchasing decisions for local Compass shoe products. The sample was chosen by the people of Bekasi who have never made a decision to buy local shoes from Compass. The data used is primary data, data collection is done by distributing questionnaires to 100 respondents. The test tools used are validity test, reliability test, classic assumption test, multiple linear regression analysis, t test, f test, and the coefficient of determination and the data is processed using SPSS v25 software. The results of this study indicate that brand awareness partially has a significant effect on purchasing decisions, social media marketing variables partially have a significant effect on purchasing decisions, brand association variables partially have a significant effect on purchasing decisions while brand awareness, social media marketing and brand association partially Simultaneously influence the decision to purchase local Compass shoe products.
ANALYSIS OF ACCOUNTING UNDERSTANDING LEVEL AND READINESS LEVEL FOR IMPLEMENTATION OF SAK EMKM IN CLOTHING MSMEs, IN DEPOK Mufid Suryani; Rio Eka Syahputra
International Journal Multidisciplinary Science Vol. 1 No. 3 (2022): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v1i3.587

Abstract

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are financial accounting standards specifically designed as financial accounting standards for MSMEs or entities that have not been able to meet the accounting requirements stipulated in SAK ETAP with the aim of facilitating financial reporting needs and as a reference for decision making . This study aims to determine and analyze the level of understanding of accounting and the level of readiness of MSME players for the Implementation of SAK EMKM, which can increase people's competitiveness. This study uses primary data on clothing sellers in the Tugu Village, Cimanggis District, Depok City using a purposive sampling technique. The results showed that the level of accounting understanding of MSME actors regarding the implementation of SAK EMKM in the clothing sales business in Tugu Village, Cimanggis District, Depok City using the help of a questionnaire was high. While the level of readiness of MSME actors for the Implementation of SAK EMKM is Adequate or Lacks Understanding.
UTILIZATION OF INFORMATION AND COMMUNICATION TECHNOLOGY MEDIA IN DISTANCE LEARNING IN THE UPPER GRADE OF ELEMENTARY SCHOOL Tissa Maharani
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.657

Abstract

Along with the Covid-19 pandemic and the issuance of a Circular Letter from the Minister of Education and Culture regarding the Implementation of Education in an Emergency Period, the Indonesian education system has also adapted by implementing distance learning. This distance learning forces teachers and students to change the concept of learning in class to learning in cyberspace using existing information and communication technology media. This study aims to identify and explain what information and communication technology media are used in distance learning in the upper grades of elementary schools, and how to implement their use. The collection of research data uses the library study method and uses secondary data collected from articles, and journals. The criteria for the selected data are regarding the utilization of information and communication technology media in the upper grades of elementary schools during distance learning From several sources obtained, finally the most relevant was selected and 13 articles were obtained. The results of this literature study research are information and communication technology media used during distance learning in upper grades in several elementary schools are Zoom, Google Classroom, gadgets, animated videos, Google Forms, Google Sites, Quizizz, MS 365, WhatsApp, WPS, Youtube and the Rumah Belajar portal. Blended learning and e-learning systems are also worth trying to use in distance learning.
BUSINESS LEVEL STRATEGY & DIVERSIFICATION ANALYSIS at MCDONALD'S Fikra Terisha Azzikra; Jessica; Putri Sahara; Senly
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.673

Abstract

In the business world, there is a hierarchy of strategies that empower organizations to achieve organizational goals more effectively and efficiently, namely Business Level Strategy and Corporate Level Strategy. The purpose of this study is to discuss how McDonalds implements these two strategies to achieve organizational goals and gain competitive advantage. In this study, a qualitative approach was used. By implementing a Business Level Strategy by choosing the Integrated Cost Leadership Differentiation method and in the Corporate Level Strategy strategy by choosing a diversification method, the McDonalds company can ultimately increase revenue by maximizing the company's resources.
ANALYSIS OF FINANCIAL RATIOS TO ASSESS FINANCIAL PERFORMANCE AT PT. UNILEVER INDONESIA TBK Tri Damayanti; Nur Halimah
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.679

Abstract

This study aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the 2012-2021 period seen from the Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The data analysis technique used is financial ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The results of the study show that: Liquidity ratios with measuring instruments using current ratios, very current ratios and cash ratios show "less good" results when compared to the industry average. The solvency ratio with a measurement tool for calculating using the ratio of debt to assets and the ratio of debt to capital which shows "unfavorable" results when compared to the industry average. Profitability ratios with measuring tools calculations using the ratio of return on assets and the ratio of return on equity shows "good" results.
ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX (PBB P2) REVENUE AND ITS CONTRIBUTION TO LOCAL REVENUE IN BEKASI CITY IN 2016-2018 Faisal H Batubara; Immi Fiska Tarigan; Kuncara, Tommy
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.687

Abstract

The objectives of this study are (1) to determine the level of effectiveness of Rural and Urban Land and Building Tax (PBB P2) in Bekasi City, and (2) to determine the level of contribution of Rural and Urban Land and Building Tax (PBB P2) to Regional Original Revenue (PAD) of Bekasi City. This research is quantitative descriptive research, which is based on the explanation of numbers. The data in this study are in the form of targets and realization of revenue from Rural and Urban Land and Building Tax (PBB P2) and the realization of Regional Original Revenue (PAD) of Bekasi City in 2016-2018. The results showed that the level of effectiveness of PBB P2 in 2016 and 2017 was in the effective category with a percentage of 99.64% and 96.19% respectively, while in 2018 it was in the highly effective category with a percentage of 122.59%. For the level of contribution of PBB P2 to Local Original Revenue (PAD), it shows that in 2016, 2017, and 2018 it was in the less category with a percentage of 15.52%, 15.06%, and 16.72% respectively.
CONCEPTUAL REGIONAL ORIGIN RECOGNITION USING CNN CONVOUTION NEURAL NETWORK ON BANDUNG, BOGOR AND CIREBON REGIONAL ACCENTS Adam Huda Nugraha; Achmad Benny Mutiara; Dewi Agushinta Rahayu
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.696

Abstract

Sound detection is a challenge in machine learning due to the noisy nature of signals, and the small amount of (labeled) data that is usually available. The need for sound detection in Indonesia is quite important because there are many community organizations that form groups according to the land of their origin. Especially in big cities, where people from various tribes gather and exchange cultures. However, it has a disadvantage that affects these tribes, namely the loss of the original culture of certain areas. The Sundanese are the object of this research, including Bandung, Bogor and Cirebon. Voice data is divided into 2 types, namely male and female, each region consists of 50 respondents with 25 male and female voices with a maximum voting time of 1 minute. The method used is CNN architecture based on supervised learning, preprocessing using MFCC (Mel Frequency Cepstral Coefficients) to obtain feature extraction from voice data. CNN architecture is carried out 3 times convolution with max pooling and dropout on each convolution.

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