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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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PHILOSOPHY OF SCIENCE PERSPECTIVE ON QUALITY OF FINANCIAL STATEMENTS Lativa, Lativa
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1528

Abstract

Financial statements reflect the good and bad performance of the company. High quality financial reports indicate that the information contained therein can be used in decision making. The influence of financial statements is very large for companies, so sometimes some companies violate or manipulate the company's financial statements. The ontological perspective of accounting is actually not only technical, but there are standards that apply, including Generally Accepted Accounting Principles or commonly abbreviated as GAAP which contains the rules of financial statements reported to interested parties. The epistemology aspect is truth seen from the point of view of why and how true facts occur and can be verified or proven. The embodiment of empiricism in accounting (Beam, 1969) emphasizes factual information, accurate measurements and data objectivity. According to SFAC No. 2 (FASB, 1978), the resulting accounting information must meet the qualifications of relevant and reliable in order to be useful to users of financial statements. Accounting and its developers must always be accompanied by certain relevant values so that the practice of accounting does not run itself off the track. Accounting is essentially a moral and discursive practice, therefore the development and practice of accounting ideally needs to be done with responsibility. Kuhn's thinking which has criteria where one (scientific) theory is considered better than other theories is reinforced by Rofiq's statement which describes these criteria including Accuracy, Consistency, Scope, Simplicity and Fruitfulnees must be reflected in the quality of financial statements presented by financial preparers.
IMPLEMENTATION OF ONLINE DISPUTE RESOLUTION AND MARKETPLACE LIABILITY BASED ON THE PRINCIPLE OF INTERMEDIARY LIABILITY Hidayati, Maslihati Nur; Suartini, Suartini
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1618

Abstract

The rapid growth of online transactions aligns with the increasing potential for disputes between consumers and businesses. The problem is the need for national regulations governing ODR, although some marketplaces have implemented internal dispute resolution systems. This research uses John Rawls' theory of distributive justice to analyze marketplace liability in online dispute resolution, focusing on the principle of intermediary liability. The research method involves a literature review and case analysis on several platforms such as Tokopedia, Shopee, AliExpress, and eBay. The results show that although some marketplaces have developed efficient ODR systems, there are still challenges related to transparency, security, and fairness. Marketplaces are expected to create a more comprehensive and equitable system, considering equal access for consumers.
THE INFLUENCE OF MOTIVATION AND WORKLOAD O EMPLOYEE PERFORMANCE IN PT. INTEGRA SYNERGY SERVICES Pratama, Angga; Somad, Abdul
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1640

Abstract

This study aims to determine the extent to which Motivation and Workload affect employee performance at PT Sinergi Integra Services (Tower Batavia Area, Central Jakarta) both partially and simultaneously. The research method used is quantitative descriptive which aims to describe the situation objectively by using numerical data collected through questionnaires. The sampling technique used is non-probability sampling with saturated sampling technique involving all 55 employees. Data analysis was carried out using the hypothesis testing method with the help of SPSS version 26 software. The results of the study indicate that Motivation and Workload have a significant influence on employee performance, both when tested partially and simultaneously. Based on the partial statistical test or t-test, it is known that Motivation significantly affects employee performance, while Workload is also proven to have a significant effect on employee performance. When tested simultaneously, the results show that Motivation and Workload together have a significant effect on employee performance. This indicates that the influence of Motivation and Workload on employee performance is 82.7%, while the rest, which is 17.3%, is influenced by other factors not included in the variables of this study.
EXPLORING MODERN EDUCATIONAL THEORIES: A LITERATURE REVIEW OF STUDENT LEARNING IN THE DIGITAL AGE Ismail, Ismail
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1646

Abstract

This study aims to examine the application of modern educational theories, namely Connectivism, Humanism, Cognitivism, and Constructivism, to the learning process of students in the digital era. Through literature studies, this study traces how these four theories contribute to shaping a more relevant and practical learning approach amid the rapid development of digital technology. The theory of Connectivism emphasizes the importance of digital networks and global access to information, allowing students to learn through social and digital connections. Humanism focuses on developing individual potential, emotional well-being, and personalized learning. Cognitivism highlights mental processes in information processing, reinforced with technology that helps students manage and store information effectively. Meanwhile, Constructivism emphasizes experiential learning and social interaction, which is realized through collaborative tools and virtual simulations in the digital era. This study integrates findings from the relevant literature to provide a comprehensive perspective on how these theories complement each other and can be optimized in a digital-based education system. The conclusion of this study underscores the importance of combining the best aspects of each theory to create an adaptive, flexible, and student-centered learning approach to face the challenges of education in the digital age.
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih, Supriatiningsih; Aneska, Azra; Karlinah, Lady; Darwis, Hidayat; Samukri, Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
THE INFLUENCE OF WORK DISCIPLINE AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT THE SUB-DISTRICT OFFICE IN TANGERANG CITY Azis, Abdul; Sartika, Dewi; Sumiaty, Raden Yeti
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1669

Abstract

The purpose of this research is to determine how job satisfaction and work discipline affect the performance of employees at the district office in Tangerang. This study uses a quantitative approach with a sample of 94 respondents, selected using the Slovin sampling method. Data collection was conducted through questionnaires. The results indicate that work discipline has a positive and significant impact on employee performance partially. From the first hypothesis test, the value of t-statistics exceeds the critical value, showing that the work discipline variable partially affects employee performance. In addition, the results of the simple regression test also support the conclusion that the significance value is less than the set threshold, leading to the rejection of the null hypothesis and the acceptance of the alternative hypothesis. Furthermore, the job satisfaction variable was also found to have a partial effect on employee performance, based on the second hypothesis test. The results of the simple regression test show a significant relationship, confirming that job satisfaction affects employee performance. Based on the joint hypothesis test, the value of F-statistics exceeds the critical value, indicating that both job satisfaction and work discipline variables simultaneously influence the performance of employees at the district office in Tangerang.
THE INFLUENCE OF SERVICE QUALITY AND PRICE ON PURCHASE DECISIONS IN CLOTHING STORES AT PARUNG MARKET Supriyatna, Wawan; Purwanti, Purwanti; Sudarsono, Agus
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1670

Abstract

This study aims to identify the influence of service quality and price on the purchase decisions of clothing at stores in Parung Market, both partially and simultaneously. The research is associative and quantitative, with consumers of Parung Market stores as the subjects. The sample consists of 90 individuals selected using Slovin’s formula. Data collection was done through questionnaires, and the data were analyzed using various tests, such as validity and reliability tests, classical assumption tests, linear regression, correlation coefficient, determination coefficient, and partial and simultaneous hypothesis testing. All analyses were performed using SPSS version 25. The results show that service quality affects purchase decisions, with a positive relationship demonstrated by the regression equation. The correlation coefficient indicates a fairly strong relationship between service quality and purchase decisions. In addition, price has a significant influence on purchase decisions, with a higher correlation coefficient compared to service quality. Simultaneously, both service quality and price together influence purchase decisions. This relationship is strengthened by the high and significant correlation coefficient. The conclusion of this study is that both service quality and price, individually or together, play an important role in influencing consumer purchase decisions at Parung Market.
CAREER INFORMATION SERVICES TO INCREASE THE STABILITY OF STUDENTS' FUTURE STUDY SELECTION Subekti, Amin; Perwanta, Edi
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1671

Abstract

The objective of this research was to assess the effectiveness of career information services in enhancing the decisiveness of eighth-grade students at SMP Negeri 3 Sewon in choosing further studies. The research addressed the problem of indecisiveness among students in selecting their future education. A quantitative pre-test and post-test method was used, with 10 students identified in the low and very low categories based on their initial decisiveness. The treatment consisted of career information services delivered through lectures, discussions, and slide presentations. The research process followed several stages: an initial introduction, an explanation of the service, and interactive self-awareness games. This was followed by delivering career information through PowerPoint slides, a lecture, a Q&A session, and homework assignments. Finally, post-test assessments and feedback were collected to evaluate the effectiveness of the services provided. The results showed significant improvement in students' decisiveness after the treatment. Pre-test scores averaged 78.3, while post-test scores increased to 112.7, with a gain score of 0.37 (moderate effectiveness, 62.6%). The Wilcoxon signed rank test indicated a statistically significant difference (Z = 2.807, p = 0.005), confirming that the intervention was effective. In conclusion, career information services were found to be an effective method for improving students' decisiveness in selecting further studies. This is consistent with previous studies, which demonstrated the role of career guidance in reducing uncertainty and supporting educational planning. The innovation of this research lies in the use of interactive and engaging media. It is recommended that career information services be expanded to help more students in their educational decisions.
THE INFLUENCE OF COMPENSATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT SMP MULIA BUANA PARUNG PANJANG, BOGOR Priadi, Andri; Sudarso, Aden Prawiro
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1675

Abstract

This study examines the influence of compensation and work environment on employee performance at SMP Mulia Buana, Parung Panjang, Bogor. The importance of employee performance in achieving organizational goals is undeniable, particularly in a competitive environment. Compensation and work environment are key factors influencing employee motivation and performance. A quantitative approach was used, and data were collected through questionnaires distributed to all 66 employees at SMP Mulia Buana. The study employed multiple linear regression analysis to determine the effect of compensation and work environment on employee performance. The findings indicate that both compensation and work environment have a significant positive impact on employee performance, with the work environment showing a stronger influence. The study concludes that improving these factors can significantly enhance employee performance, ultimately aiding the organization in achieving its goals. The study recommends continuous evaluation and improvement of compensation systems and work environment conditions to further boost employee performance
THE EFFECT OF SERVICE QUALITY AND PRICE ON PURCHASE DECISIONS AT D'CREPES PONDOK INDAH MALL SOUTH JAKARTA Aprilliani, Siti
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1676

Abstract

This study aims to analyze the effect of service quality and price on consumer purchase decisions at D'Crepes Pondok Indah Mall, South Jakarta. The research employs a quantitative method with an associative approach, where service quality and price serve as independent variables, and purchase decisions act as the dependent variable. Data was collected through questionnaires distributed to 100 respondents. The findings indicate that both service quality and price significantly influence consumer purchase decisions, both partially and simultaneously. Simple linear regression analysis reveals that service quality has a strong impact on purchase decisions, while price also exerts a considerable influence. Additionally, multiple linear regression confirms that service quality and price together have a very strong correlation with purchase decisions, accounting for 76.4% of the variation in consumer behavior. This research emphasizes the importance of providing high-quality service and setting appropriate prices to improve consumer purchase decisions. However, the study acknowledges several limitations, including the restricted number of variables analyzed and the sole use of questionnaires for data collection. Further studies are recommended to explore additional factors such as location, promotion, and brand image, and to expand the sample size for broader insights.

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