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Rizal Kamsurya
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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or replication/dublication (if there is not clear reason, justification) of previous work are not accepted and will not be published in HIJM.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 464 Documents
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Pengaruh Kesadaran Pajak dan Sanksi terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Wilayah Surabaya Barat Jawa Timur dengan Literasi Pajak sebagai Variabel Moderasi Rahmatulloh, Putri Nova; Permatasari, Intan Kurnia
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.v4i3.5551

Abstract

This study aims to analyse the influence of tax awareness and tax penalties on compliance with motor vehicle tax payments in the West Surabaya region, as well as to examine the role of tax literacy as a moderating variable. The study employs a quantitative approach using primary data collected through the distribution of questionnaires to 86 motor vehicle taxpayers at the West Surabaya Samsat office. The data were analysed using statistical analysis techniques to test the direct effects between variables and the moderating effect of tax literacy. The results indicate that tax awareness does not have a significant effect on compliance with motor vehicle tax payments, whereas tax penalties have a significant effect on the level of compliance. These findings suggest that taxpayer compliance is more influenced by external factors, such as penalties, than by internal factors, such as awareness. The results of the moderation test show that tax literacy moderates the relationship between tax awareness and compliance in a negative direction, meaning that the higher the tax literacy, the weaker the influence of tax awareness on compliance. Meanwhile, tax literacy does not moderate the relationship between tax sanctions and compliance with motor vehicle tax payments. The findings of this study suggest that efforts to improve tax compliance should focus on the consistent application of penalties and on enhancing tax literacy—not merely in an informative capacity, but in a way that is capable of driving behavioural change among taxpayers.  
Studi Deskriptif Fenomena Breadcrumbing sebagai Kekerasan Berbasis Gender Online (KBGO) pada Generasi Z Pengguna Aplikasi Telegram Oktavianda, Anggi; Irta, Aflah Zakinov
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.v4i3.5568

Abstract

This study aims to describe the breadcrumbing experience of female adolescent victims of online gender-based violence (GBV) through Telegram's Anonymous Chat feature, identify the underlying factors, and explain the resulting impacts. The study used a qualitative approach with a descriptive design to explore the subjects' experiences in depth. Data were analyzed using the Miles and Huberman interactive model, which includes data reduction, data presentation, and conclusion drawing. The results show that breadcrumbing occurs as a gradual process of manipulation, beginning with the need for affection and the search for emotional validation, then developing into ambiguous virtual closeness, inconsistent attention, sexual grooming, and forms of digital control and threats. These findings indicate that breadcrumbing is not only an uncertain virtual relationship but also a pattern of relational manipulation that has the potential to become a gateway to GBV. Therefore, this study emphasizes the importance of strengthening digital literacy and healthy relationship education as an effort to prevent and protect adolescents in the digital space.  
Analisis Hubungan Golongan Darah dan Kategori Usia Terhadap Kecepatan Lari Sprint Jarak Pendek Arimbi; Usman, Arifuddin; Arfanda, Poppy Elisano; Sanrebayu; Wahid, Wahyana Mujari
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.v4i3.5572

Abstract

Running speed is influenced by various physiological and biological factors, but empirical evidence regarding the role of simple genetic indicators such as blood type and age in young adults still shows mixed results. This study aims to analyze the relationship between blood type and age on running speed as an important component of physical performance. This study used a quantitative design with an observational analytical approach. The study subjects consisted of 129 respondents aged 20–32 years who were selected based on certain inclusion criteria. Blood type was determined through serological testing, while running speed was measured using a 60-meter dash test with a digital timer. Data analysis was performed using One-Way ANOVA and Kruskal–Wallis tests to examine differences in running speed based on blood type and age. The results showed that blood type had no significant relationship with running speed (p > 0.05), although there was variation in the mean between groups. Age also showed no significant relationship with running speed (p > 0.05), but there was a tendency for decreased performance in respondents aged over 30 years. These findings indicate that blood type and age in the young adult range are not dominant factors in determining running speed, so other factors such as training, physical condition, and lifestyle need to receive more attention in developing physical performance
Analisis Efek Ergogenik Kafein Terhadap Performa Atlet Arimbi; Arfanda, Poppy Elisano; Surur, Andi Ainun Zulkiah; Arsal, Ulfah Widyastuti; Anggraeni, Andi Sri Dewi
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.v4i3.5580

Abstract

Caffeine is an ergogenic substance often used in sports to improve physical performance, particularly in cardiorespiratory endurance. This study aims to analyze the ergogenic effects of caffeine on athlete performance as measured by VO₂max capacity. The study used an observational design with a prospective study approach on 25 athletes. Data collection techniques were carried out through direct measurements of the research subjects. Data on athlete characteristics were collected by recording basic identity and initial physical condition, while VO₂max data were obtained through fitness tests using standard measurement procedures before and after caffeine administration. The intervention in the form of caffeine administration was carried out before physical activity according to a predetermined dose, then the athletes underwent VO₂max measurements after treatment. Data analysis used the Shapiro-Wilk normality test and paired t-test. The results showed that the average VO₂max increased from 41.02 ± 5.89 ml/kg/min to 44.85 ± 5.96 ml/kg/min with a significance value of p < 0.001. These findings demonstrate a significant effect of caffeine administration on improving athletes' cardiorespiratory endurance. Physiologically, caffeine works through adenosine receptor antagonism, increased fatty acid mobilization, and central nervous system stimulation, which contribute to delayed fatigue. Recent literature also supports that moderate caffeine consumption (3–6 mg/kgBW) effectively improves endurance performance. The conclusion of this study confirms that caffeine has a significant ergogenic effect in improving athlete performance, particularly on cardiorespiratory endurance components
Pengaruh Lingkungan Sosial dan Locus of Control Terhadap Perilaku Keuangan Generasi Z di Kota Sorong Fauzan; Hasbiah; Rokhimah
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.v4i3.5588

Abstract

This study aims to analyze the influence of hedonistic lifestyle and social influence on the financial behavior of Generation Z in Sorong City, addressing the limited contextual evidence on how lifestyle orientation and social pressure shape young people’s financial decisions in a digital consumption environment.This study employed a quantitative approach with an explanatory associative design. The respondents consisted of 100 Generation Z individuals residing in Sorong City, selected through purposive sampling based on criteria such as active social media use and experience in making personal financial decisions. Data were collected using a closed-ended questionnaire measured with a five-point Likert scale. The data were analyzed using descriptive and inferential statistics, with multiple linear regression conducted through SPSS.The findings indicate that hedonistic lifestyle influences the financial behavior of Generation Z through consumption tendencies oriented toward pleasure, self-image, impulsive buying, and immediate gratification. Social influence also affects financial behavior through group norms, peer pressure, family, community, and social media. Simultaneously, hedonistic lifestyle and social influence contribute to shaping the financial behavior of Generation Z in Sorong City.The findings suggest that financial education for Generation Z should not only emphasize financial literacy, but also address self-control, digital consumption awareness, and social pressure.This study provides contextual evidence from Sorong City by integrating hedonistic lifestyle and social influence as key determinants of Generation Z’s financial behavior
Pengaruh Kompetensi Kewirausahaan dan Inovasi Produk terhadap Keberhasilan Usaha dengan Efikasi Diri sebagai Variabel Moderasi pada Usaha Mikro Kecil di Kota Jambi Taufiqoh; Khalik, Idham; Wediawati, Besse
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.v4i3.5598

Abstract

This study aims to analyze the influence of business competence and product innovation on business success with self-efficacy as a moderating variable. The research method uses a quantitative descriptive approach with a Likert-scale questionnaire survey and literature review. The population includes Micro and Small Enterprises in Jambi City, totaling 46,996 MSMEs in 2024, with a sample of 175 Micro and Small Business actors. Data analysis was conducted using SmartPLS to test the validity, reliability, and influence between variables. Entrepreneurial competence has a positive but not significant effect on business success. Product innovation has a positive and significant effect on business success. Self-efficacy was not proven to moderate the relationship between entrepreneurial competence and business success. Self-efficacy was also not proven to moderate the relationship between product innovation and business success. Research results show that the success of MSME businesses in Jambi City is more influenced by the business actors' ability to innovate products, while entrepreneurial competence and self-efficacy have not yet become dominant factors in increasing business success.
Analysis of Students’ Sustainability Consciousness Based on Conceptual Dimensions, Determinant Factors, and the Knowledge–Attitude–Behavior Gap: A Systematic Literature Review Islawati Islawati; Eli Rohaeti; Erfan Priyambodo
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5318

Abstract

This study aims to analyze students’ sustainability consciousness based on its conceptual dimensions, determinant factors, and the relationships among knowledge, attitudes, and behavior. This study employed a systematic literature review (SLR) approach, guided by the PRISMA framework to ensure a structured and transparent process of literature identification, screening, and synthesis. The literature search was conducted using the Scopus database with keywords such as “sustainability consciousness in higher education,” “students’ environmental awareness,” and “sustainability consciousness among university students.” The initial search yielded 249 records, of which 24 articles met the inclusion criteria and were included in the final analysis. The findings indicate that sustainability consciousness is a multidimensional construct consisting of knowledge, attitudes, and behavior that interact dynamically. The knowledge dimension is generally higher than the behavioral dimension, indicating a gap between students’ understanding and their actual practices. In addition, sustainability consciousness is influenced by internal factors such as environmental literacy and individual values, as well as external factors including education, curriculum, campus environment, and pedagogical approaches. The relationships among these dimensions are complex and non-linear, mediated by variables such as social norms and learning experiences. A key finding is the presence of a knowledge–action gap, demonstrating that increased knowledge does not necessarily lead to sustainable behavior. This study contributes by integrating the dimensions, determinants, and relationships of sustainability consciousness into a comprehensive analytical framework.
Patriarki Dalihan Na Tolu dan Double Burden Perempuan Batak Toba di Desa Buhit Krisnawati Sitanggang; Annisah Putri; Faradilla Fadlia; Ardiansyah; Riki Yulianda
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5319

Abstract

This study examines the double burden experienced by Batak Toba women in Buhit Village, Pangururan, Samosir, as a consequence of unequal gender-based division of labor within a patriarchal cultural system. This research employs a qualitative descriptive approach. Data were collected through in-depth interviews, observation, and documentation, involving 7 key informants (Batak Toba women), 5 male informants, as well as traditional leaders, NGO activists, and academics. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The findings reveal that women disproportionately assume both productive and reproductive roles, resulting in physical exhaustion and psychological stress. This condition is reinforced by the internalization of patriarchal values that legitimize women’s subordination within the customary structure of Dalihan Na Tolu. The study highlights that the persistence of the double burden is not merely an economic issue but is deeply rooted in cultural norms that normalize unequal gender relations. The implications of this research underscore the need to reinterpret Dalihan Na Tolu within a gender equality framework. Accordingly, this study recommends strengthening gender literacy, promoting a more equitable distribution of domestic labor, and implementing community-based interventions to foster more egalitarian gender relations.  
Pengaruh Struktur Modal dan Struktur Aset Terhadap Kinerja Keuangan Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Wahyuni Rahmah; Yan Rezky Budianto; Andi Basru Wawo
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5325

Abstract

This study aims to analyse the influence of capital structure and asset structure on the financial performance of technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The study employs a quantitative approach with an explanatory design. The study population consists of 22 technology companies, with a sample of 7 companies selected through purposive sampling based on criteria of data completeness and consistency of financial statements. The data used are secondary data sourced from the companies’ annual financial statements. Data analysis was conducted using descriptive statistics and panel data regression to test the influence of variables simultaneously and partially. The results indicate that capital structure and asset structure simultaneously have a positive and significant influence on financial performance. Partially, capital structure, proxied by the Debt to Equity Ratio (DER), has a negative and significant effect on financial performance, whilst asset structure, proxied by the Fixed Asset Ratio (FAR), has a positive but insignificant effect. These findings indicate that the management of capital structure plays a crucial role in determining the financial performance of technology companies.
Efisiensi Sistem Pembayaran Cashless: Dampak Penggunaan QRIS terhadap Akuntabilitas Keuangan pada Bisnis Kuliner Skala Kecil Sena Kurniawan; Yuni Siti Sarah
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5334

Abstract

This study examines how the efficiency of the QRIS cashless payment system affects the financial accountability of small-scale culinary businesses. This study employed a quantitative approach with an explanatory survey method. Data collection utilized purposive sampling, involving 115 active culinary MSMEs. The measurement instrument adopted the Technology Acceptance Model (TAM) framework. Furthermore, the data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS) via SmartPLS 4.0 software. The findings show that the efficiency of the QRIS system, characterized by perceived ease of use, usefulness in accelerating transactions, and digital footprint security, has a positive and significant effect on financial accountability. The structural model demonstrates a predictive relevance of 64.2%. Specifically, QRIS implementation effectively nudges micro-entrepreneurs to separate funds, simplifies daily cash reconciliation, and automates basic financial reporting. The study implies that QRIS transcends its primary function as a payment gateway, acting as a vital catalyst in mitigating the “mingling of funds” habit and addressing the “missing middle” financing gap for micro-enterprises. This research suggests that financial service providers should incorporate automated financial statements in merchant apps to enhance MSMEs' creditworthiness.

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