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Horizon: Indonesian Journal of Multidisciplinary
Published by Lembaga Intelektual Muda Maluku
ISSN : 29877776     EISSN : 29877180     DOI : http://doi.org/10.54373/hijm
Core Subject : Economy, Humanities, Science, Education, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other
Horizon: Indonesian Journal of Multidisciplinary (HIJM) journal aims to stimulate discussions at all levels of mathematics education through disseminating significant and innovative scholarly studies that are of value to the international research communities. The journal welcomes articles focusing on all aspects of mathematics education including empirical, theoretical, methodological, and philosophical works that have a perspective wider than local or national interest. HIJM publishes only original scholarly works. Manuscripts that are indeed a derivative or replication/dublication (if there is not clear reason, justification) of previous work are not accepted and will not be published in HIJM. Please do not submit the same manuscript simultaneously or separately to HIEJM with another journal. In such cases the responsibility solely rests with the author(s).
Arjuna Subject : Umum - Umum
Articles 126 Documents
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Pengaruh Operating Cash Flow dan Revenue Growth Terhadap Financial Distress pada Perusahaan Konstruksi Bangunan di BEI Periode 2021-2024 Nuraini, Intan Ayu; Aisyaturrahmi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5489

Abstract

This study aims to analyze the effect of operating cash flow and revenue growth on financial distress in building construction companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach utilizing secondary data in the form of annual financial reports. The sample was determined using a purposive sampling technique, resulting in 26 companies with a total of 104 observational data. Data analysis was conducted in stages using descriptive statistics, classical assumption tests, and panel data regression analysis to examine the relationship between independent variables and financial distress. The results showed that operating cash flow had no significant effect on financial distress. This finding indicates that operating cash flow is not able to directly reflect financial distress, particularly in construction companies characterized by long-term project cycles and large capital requirements. Conversely, revenue growth had a significant negative effect on financial distress, indicating that increased revenue growth can reduce the risk of financial distress for companies. The control variables used in the study also showed an effect on financial distress. The implications of this study provide input for management and investors that revenue growth indicators are more relevant in assessing potential financial distress than operating cash flow in the construction sector.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui E-SPTPD (Surat Pemberitahuan Pajak Daerah Berbasis Elektronik) di Kota Surabaya Putri, Cheryll Nandissya Aulya; Almuqita, Arinda Qomarin; Fanida, Eva Hany; Fitrie, Revienda Anita
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5491

Abstract

This study aims to analyse the optimisation of local tax revenue in the City of Surabaya based on data sourced from local policy documents, local government financial reports, and official publications by the Regional Revenue Agency. The research findings indicate that local tax revenue has shown consistent growth and makes a significant contribution to local own-source revenue. This growth is primarily driven by the implementation of the e-SPTPD digital tax system, which has improved administrative efficiency, reporting transparency, and taxpayer compliance, particularly within the trade and services sectors. Other key findings indicate that tax digitalisation not only accelerates service processes but also expands the scope of oversight and the tax compliance base. However, optimisation still faces challenges in the form of low digital literacy among taxpayers, limited human resource capacity, as well as sub-optimal inter-agency integration and overlapping regulations. Consequently, strengthening digital tax literacy, enhancing the competence of civil servants, and cross-agency system integration are key factors in ensuring the sustainability of local revenue growth. Thus, the optimisation of local taxation relies not only on digital systems but also on institutional readiness and public adaptation to the transformation of public services.
Pengaruh Adopsi Pembayaran Digital (QRIS/E-Wallet) Terhadap Perbaikan Arus Kas UMKM dengan Literasi Keuangan Sebagai Variabel Moderasi Wulan, Titis Sri; Reni; Nurvianti, Elmi; Putra, Feby Arma
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5495

Abstract

This study aims to analyze the influence of digital payment adoption through the use of QRIS and e-wallets on improving cash flow for MSMEs in Indonesia, and to examine the role of financial literacy as a moderating variable. The study used a quantitative approach with a survey method of MSMEs that have implemented digital payments in their business activities. Data were collected through a structured questionnaire using a Likert scale and analyzed using path analysis to test the direct effect between variables, as well as moderation tests through the formation of interaction variables. The results show that digital payment adoption has a positive effect on improving MSME cash flow. Financial literacy also has a positive effect on the quality of cash flow management. Furthermore, financial literacy has been shown to strengthen the influence of digital payment adoption on improving cash flow, so that the benefits of QRIS and e-wallet use are more optimal for MSMEs with higher levels of financial literacy. These findings emphasize that payment digitalization needs to be balanced with strengthening financial literacy. This study provides theoretical contributions to the study of MSME digital finance and practical implications for the formulation of integrated MSME policies and mentoring programs.
Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan pada PT Pelabuhan Indonesia (Persero) Regional 4 Makassar Agus, Erwin; Sally, Jihan Safira Rospitasari Harun; Susilo, Melisa Yanuar; Sirajuddin
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5496

Abstract

This study aims to analyze the influence of competence and work environment on employee job satisfaction at PT Pelabuhan Indonesia (Persero) Regional 4 Makassar. Job satisfaction is a strategic issue because it is closely related to productivity, loyalty, job stability, and the quality of organizational services. This study uses a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to employees as research respondents. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the relationship between variables simultaneously. The competency variable is measured through indicators of knowledge, skills, work ability, and professionalism. The work environment variable is measured through physical conditions, work comfort, communication, inter-employee relationships, and organizational support. Meanwhile, job satisfaction is measured based on employee perceptions of work, comfort, rewards, and overall work experience. The results show that competence has a positive and significant effect on employee job satisfaction. The work environment is also proven to have a positive and significant effect on job satisfaction. Simultaneously, competence and the work environment provide a meaningful contribution in explaining variations in employee job satisfaction. These findings emphasize the importance of strengthening individual competencies and creating a conducive work environment as a strategy to increase job satisfaction and sustainable organizational performance.
The Effect of Voltage Quality Variations on The Performance and Operational Lifespan of Electronic Equipment in the Electrical System of Educational Buildings Salsanabila Mariestiara Putri; Asro; Tb. Ade Rahmatullah; Mujiburohman; Amir Akbar Wicaksono
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5504

Abstract

This study aims to analyze the effect of voltage quality variations on the performance and estimated operational lifespan of electronic equipment. The study uses a quantitative explanatory approach with a field measurement design (in-situ) through the use of a power quality analyzer and supporting instruments. Data were analyzed using descriptive statistics, correlation analysis, and multiple linear regression. The results show that voltage quality variations occur unevenly, with the highest level of disturbances in areas with high electronic load density. Total harmonic distortion (THDv), voltage sag, and voltage unbalance are the most dominant factors influencing performance degradation and accelerating equipment operational degradation. The regression model shows a significant effect with strong explanatory power. This study confirms that voltage quality variations directly impact short-term performance and contribute to equipment operational lifespan reduction through the accumulation of electrical and thermal stress, making power quality management a crucial aspect in improving system reliability and efficiency of educational building facility management
Perancangan Sistem Informasi Penerimaan Bantuan Alat Pertanian Sawit Berbasis Web Menggunakan Metode Waterfall Nur, Suci Fadhilah; Amira, Nurul; Rahmi, Tiara
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5515

Abstract

The process of submitting and distributing agricultural aid at the Plantation and Livestock Office of North Sumatra Province is still carried out manually, resulting in delays in verification, data duplication, and the absence of real-time monitoring. This study aims to design a Web-Based Agricultural Aid Reception Information System as a solution to these problems. The research method used is Research and Development (R&D) with the Waterfall development model, while data were collected through observation, interviews, and documentation and analyzed using descriptive qualitative techniques. The results indicate that the proposed system is able to integrate the entire process from submission to distribution digitally and centrally, thereby improving efficiency, data accuracy, and service transparency. The limitation of this study is that the system has not been implemented in a real environment, therefore it is recommended to conduct direct implementation accompanied by evaluation using usability testing, as well as the development of automatic notification features and population data integration
Analisis Strategi Pemasaran pada Simpanan Qurban di BMT Alhikmah Permata Cabang Plajan Kumalasari, Nureza Ayu; Ansori, Miswan; Mubarak, Ahmad Fauzan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5521

Abstract

This study aims to analyse the opportunities and barriers in marketing the Qurban Savings product at BMT Al-Hikmah Permata. This study employs a qualitative approach, with data collection techniques including interviews, observation and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Qurban Savings product has significant market potential, supported by the strong tradition of the Qurban ritual and the high level of public interest in performing it. This product also serves as an alternative solution for those with limited funds through a gradual savings system. However, the marketing of the product still faces several obstacles, such as low public literacy regarding the product, perceptions equating it with conventional savings groups, the habit of performing qurban directly, low savings discipline, unstable economic conditions, as well as competition with other financial institutions and more established qurban savings groups. These findings indicate that marketing success is influenced not only by market potential but also by the level of public understanding and trust. Therefore, strategies are required to enhance education, promote the product based on religious values, innovate the deposit system, and improve service quality so that the product can develop more effectively.
Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Divisi Non Produksi PT XYZ Panggabean, Samuel Marcelino; Frianto, Agus
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5523

Abstract

This study aims to analyze the influence of work motivation and work environment on job satisfaction of non-production division employees at PT XYZ. The study used a quantitative approach with a survey design, involving 113 respondents selected through a simple random sampling method. Data were collected using a structured questionnaire and analyzed using multiple linear regression using SPSS version 26. The results of the study indicate that work motivation and work environment have a positive and significant effect on employee job satisfaction, both partially and simultaneously. This indicates that employees with a high level of work motivation and supported by a comfortable, safe, and supportive work environment tend to have a better level of job satisfaction. The implications of this study emphasize the importance of the role of management in designing human resource policies oriented towards increasing work motivation, such as providing rewards, career development opportunities, and performance recognition, as well as creating a conducive work environment physically and psychosocially. By considering these two factors in an integrated manner, the company is expected to be able to increase employee job satisfaction which can ultimately have an impact on improving performance, loyalty, and organizational sustainability.
Pengaruh Work-Life Balance, Kompensasi, Kepuasan Kerja, dan Motivasi Terhadap Kinerja Karyawan UMKM di Kepulauan Seribu Khaldun, Faiz; Wiwin; Muhaimin; Sutisna, Eka; Faisal, M. Gelar
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5544

Abstract

This study aims to analyze the influence of work-life balance, compensation, job satisfaction, and motivation on the performance of MSME employees in the Seribu Islands. This study uses a quantitative approach with explanatory research. Data were collected by distributing questionnaires to MSME employees working in the culinary, trade, tourism, lodging, and local creative business sectors in the Seribu Islands. The sampling technique used purposive sampling, while data analysis was conducted through validity tests, reliability tests, classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination. The results show that work-life balance, compensation, job satisfaction, and motivation have a positive effect on employee performance. Partially, compensation and motivation are the dominant factors in driving performance improvement, while work-life balance and job satisfaction strengthen employee psychological stability, loyalty, and work responsibility. Simultaneously, these four variables are proven to be able to explain variations in MSME employee performance strongly. This finding confirms that improving MSME employee performance is not only determined by financial aspects, but also by work-life balance, emotional satisfaction, and internal drive to work productively.
Pengaruh Literasi Keuangan, Toleransi Risiko, dan Overconfidence Terhadap Keputusan Investasi Saham: Studi pada Mahasiswa di Surabaya Fandiarta, Amelia; Paramita, R. A. Sista
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5550

Abstract

This study aims to analyze the influence of financial literacy, risk tolerance, and overconfidence on stock investment decisions among university students in Surabaya. The study used a quantitative approach with an associative explanatory design. Data were obtained through questionnaires distributed to 231 university students with stock investment experience. Respondents were selected using purposive sampling followed by snowball sampling. The collected data were analyzed using multiple linear regression with the aid of SPSS software. The results showed that financial literacy and risk tolerance had a positive and significant effect on stock investment decisions. In addition, overconfidence also had a significant effect, indicating that psychological factors also influence investment decision-making behavior. This study is limited by the scope of respondents, which only involved university students in Surabaya, so the results cannot be widely generalized. Therefore, further research is recommended to expand the research object and add other variables, such as financial technology or investment experience. The findings of this study emphasize the importance of improving financial literacy and understanding investor risk profiles in supporting the quality of investment decisions, especially for young investors.  

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