cover
Contact Name
Rizal Kamsurya
Contact Email
rizalkamsurya01@gmail.com
Phone
+6285243611246
Journal Mail Official
hijm@indo-intellectual.id
Editorial Address
Jl. Walang LIM, Gang Pos Rendra Belkam IAIN Ambon, Kodepos 97128
Location
Kab. seram bagian barat,
Maluku
INDONESIA
Horizon: Indonesian Journal of Multidisciplinary
ISSN : 29877776     EISSN : 29877180     DOI : http://doi.org/10.54373/hijm
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or replication/dublication (if there is not clear reason, justification) of previous work are not accepted and will not be published in HIJM.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
Pengaruh Struktur Modal dan Efisiensi Modal Kerja Terhadap Profitabilitas pada PT Aneka Tambang Tbk Imelda; Puji Muniarty; Mukhlis
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.v4i3.6405

Abstract

This study aims to analyze the effect of capital structure as measured by Debt to Equity Ratio (DER) and working capital efficiency as measured by Working Capital Turnover (WCTO) on profitability as measured by Return on Assets (ROA) at PT Aneka Tambang Tbk for the period 2015–2024. The study uses a quantitative approach with an associative research type. The data used are secondary data obtained from the annual financial statements of PT Aneka Tambang Tbk during the study period. The sample was determined using a purposive sampling technique and analyzed using multiple linear regression with the help of SPSS version 22. The results of the study indicate that capital structure and working capital efficiency have an important role in influencing company profitability. Optimal capital structure management can support an increase in the company's ability to generate profits, while the efficient use of working capital contributes to the smooth running of operational activities and improved financial performance. Together, these two variables provide a strong contribution in explaining changes in company profitability. These findings indicate that the success of PT Aneka Tambang Tbk in increasing profitability is inseparable from the company's ability to manage funding sources and utilize working capital effectively. Therefore, efficient management of capital structure and working capital needs to be a primary concern in efforts to improve the company's financial performance.
Integrasi Artificial Intelligence dalam Manajemen Strategi Syariah untuk Meningkatkan Keunggulan Kompetitif Organisasi Sunarto; Muhardi; Tasya Aspiranti; Sri Suwarsi; Ima Amalia; A. Harits Nu'man
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.v4i3.6408

Abstract

This study aims to analyze the integration of Artificial Intelligence (AI) in sharia strategic management and its impact on organizational competitive advantage. The research method used is a literature review with a descriptive qualitative approach. Data were collected through a systematic search of reputable national and international journal articles published between 2022 and 2026, focusing on the themes of AI, strategic management, sharia-based organizations, and competitive advantage. Selected articles were then analyzed using content analysis techniques to identify patterns, key concepts, and the relationship between AI capabilities, sharia principles, and strategic management practices. The analysis results were synthesized thematically to formulate research findings and develop a relevant conceptual model. The findings indicate that AI integration can improve the effectiveness of strategic decision-making, operational efficiency, sharia compliance, service innovation, and the organization's ability to respond to the dynamics of the business environment. However, AI implementation needs to be supported by strong sharia governance, ethical data use, and human resource competency development. This research offers a conceptual model of AI-Driven Sharia Strategic Management as an integrative framework that connects AI capabilities, sharia values, and organizational competitive advantage, and provides theoretical and practical contributions to the development of sharia strategic management in the digital era.  
Pengaruh Regulasi Emosi Terhadap Self-Control Siswa Kelas X Akuntansi Keuangan Lemabaga di SMKN 1 Bogor Intan Amalia Putri; Rusdi Kasman; Noneng Siti Rosidah
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.v4i3.6409

Abstract

Adolescence requires students to have good self-control skills in managing behavior and emotions. One factor suspected of influencing self-control is emotional regulation. This study aims to determine the level of emotional regulation, self-control level, and the effect of emotional regulation on self-control of class X students of Financial Accounting Institutions at SMKN 1 Bogor. This study uses a quantitative approach with an explanatory method and a simple causal design. Data analysis was carried out using simple linear regression. The results showed that students' emotional regulation was in the moderate category at 74.8%, while self-control was in the high category at 45.6%. The results of the regression test showed a regression coefficient of 0.774 with a significance value of 0.000. The R Square value of 0.174 indicates that emotional regulation contributed 17.4% to students' self-control. These findings indicate that emotional regulation has a positive and significant effect on students' self-control, so improving emotional regulation skills is important to support students' self-control in the educational context.
Analisis Penerapan Akad Wadi’ah dalam Inovasi Keuangan Pesantren Melalui E-Santri (Studi Kasus Pondok Pesantren Madrasatul Qur’an Tebuireng) Muhammad Faqih Ghinal Ilmi; Ninik Azizah
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.v4i3.6412

Abstract

Penelitian ini dimotivasi oleh risiko keamanan dan rendahnya transparansi dalam pengelolaan keuangan tunai tradisional di pesantren. Sebagai solusinya, Pondok Pesantren Madrasatul Qur’an (MQ) Tebuireng mengimplementasikan inovasi E-Santri, sebuah sistem transaksi tanpa uang tunai yang terintegrasi. Permasalahan penelitian berfokus pada mekanisme inovasi keuangan E-Santri dan kesesuaian implementasi kontrak wadi’ah dalam sistem tersebut dari perspektif hukum ekonomi Syariah. Kerangka teoritis yang digunakan meliputi prinsip-prinsip kontrak wadi’ah, meliputi skema Wadi’ah Yad Amanah dan Wadi’ah Yad Dhamanah, serta teori inovasi digital dan literasi keuangan. Metode penelitian yang digunakan adalah penelitian hukum empiris (yuridis empiris) dengan pendekatan konseptual dan studi kasus. Data dikumpulkan melalui observasi sistem, wawancara dengan pengelola dan wali santri, dan dokumentasi laporan keuangan, yang kemudian dianalisis secara deskriptif dan analitis. Hasil penelitian menunjukkan bahwa inovasi E-Santri berhasil mensinergikan teknologi digital dengan perbankan mikro Syariah (BPRS Lantabur). Sistem ini secara efektif mengurangi kesalahan manusia, memastikan keamanan aset melalui fitur spesimen foto, dan menyediakan laporan transaksi secara real-time. Dari perspektif Syariah, sistem ini menerapkan prinsip Wadi’ah Yad Amanah karena saldo mahasiswa tetap utuh tanpa pengurangan administrasi komersial, dan menjamin pengembalian penuh dana yang disetorkan setelah lulus. Penelitian ini menyimpulkan bahwa implementasi kontrak wadi’ah dalam sistem E-Santri di MQ Tebuireng telah memenuhi pilar dan persyaratan deposit yang sah dalam Islam
Pengaruh Current Ratio (CR) dan Debt To Equity Ratio (DER) Terhadap Pertumbuhan Laba pada Sub Sektor Tembakau Yang Terdaftar di BEI Titi Saidatun; Nafisah Nurulrahamtia; Puji Muniarty
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.v4i3.6414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap pertumbuhan laba pada perusahaan subsektor tembakau yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel penelitian terdiri atas empat perusahaan subsektor tembakau, yaitu PT Hanjaya Mandala Sampoerna Tbk (HMSP), PT Gudang Garam Tbk (GGRM), PT Wismilak Inti Makmur Tbk (WIIM), dan PT Indonesian Tobacco Tbk (ITIC) selama periode 2020–2023, sehingga diperoleh 16 data observasi. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan regresi linear berganda menggunakan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio berpengaruh signifikan terhadap pertumbuhan laba, sedangkan Debt to Equity Ratio tidak berpengaruh signifikan terhadap pertumbuhan laba. Secara simultan, Current Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap pertumbuhan laba. Temuan ini menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek dan mengelola struktur modal secara bersama-sama memiliki peran dalam meningkatkan pertumbuhan laba perusahaan.
Reaksi Pasar terhadap Pembentukan Super Holding Danantara di Indonesia: Danantara di Indonesia Najwa Nur Salsabila; Rasyidi Faiz Akbar
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (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.v4i4.6420

Abstract

Penelitian ini dilatarbelakangi oleh peristiwa Pembentukan Super Holding Danantara yang berpotensi memengaruhi reaksi pasar modal di Indonesia. Penelitian ini bertujuan untuk menganalisis perbedaan abnormal return dan trading volume activity sebelum dan sesudah Pembentukan Super Holding Danantara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode event study pada 15 perusahaan BUMN dengan periode pengamatan 15 hari sebelum dan 15 hari sesudah peristiwa. Teknik analisis data menggunakan uji Paired Sample t-Test dengan software SPSS 25. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan abnormal return maupun trading volume activity sebelum dan sesudah Pembentukan Super Holding Danantara. Hal tersebut menunjukkan bahwa pasar modal belum memberikan reaksi yang signifikan terhadap informasi terkait Pembentukan Super Holding Danantara. Kondisi ini mengindikasikan bahwa informasi mengenai Pembentukan Super Holding Danantara belum sepenuhnya dianggap memiliki kandungan informasi yang kuat oleh investor.
Peran Sekolah dalam Upaya Mencegah Kenakalan Remaja di SMP Negeri 1 Kota Semarang Neneng Yovita Sari; Natal Kristiono
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.v4i3.6464

Abstract

This study aims to analyze the role of schools in preventing juvenile delinquency in public junior high schools in Semarang City and identify obstacles encountered in its implementation. The study used a qualitative approach with descriptive methods. The research subjects were determined purposively, including the principal, guidance and counseling teachers, homeroom teachers, and several students who were deemed to understand and be directly involved in efforts to prevent juvenile delinquency in schools. Data were collected through in-depth interviews, observations of school activities, and documentation, then analyzed through the stages of data reduction, data presentation, and drawing conclusions. The results showed that the most dominant forms of juvenile delinquency were violations of school rules, late arrivals, cell phone use during class, and conflicts between students. Preventive efforts undertaken by schools focused on consistent implementation of rules, strengthening character development, optimizing guidance and counseling services, and collaborating with parents. The main obstacles faced included differences in student character, the influence of the social environment, lack of family supervision, and limited time and educators' resources for intensive guidance. This study confirms that preventing juvenile delinquency in schools requires ongoing collaboration between schools, families, and the students' social environment.
Analisis Current Ratio, Quick Ratio, dan Cash Ratio pada PT. Nippon Indosari Corpindo Tbk Nuraini Nuraini; Nurhayati
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.v4i3.6480

Abstract

This study aims to analyze the liquidity level of PT Nippon Indosari Corpindo Tbk through the measurement of Current Ratio, Quick Ratio, and Cash Ratio. The study employed a descriptive quantitative approach using secondary data obtained from the company's financial statements published by the Indonesia Stock Exchange (IDX). The sample consisted of the financial statements of PT Nippon Indosari Corpindo Tbk for the 2020–2024 period selected through purposive sampling. Data analysis was conducted using liquidity ratio analysis and a one-sample t-test with the assistance of SPSS version 22. The results indicate that the Current Ratio is lower than or equal to the 200% benchmark, indicating that the company's liquidity condition based on the Current Ratio is not yet satisfactory. Meanwhile, the Quick Ratio exceeds the 150% benchmark and the Cash Ratio exceeds the 50% benchmark, indicating good liquidity performance. These findings suggest that the company has a relatively strong ability to meet its short-term obligations, although improvements in current asset management are still needed to optimize the Current Ratio
Pengaruh Lingkungan Keluarga dan Efikasi Diri Terhadap Minat Wirausaha Melalui Pengetahuan Kewirausahaan (Studi di Kabupaten Indragiri Hilir Riau) Riska Afriza; Rike Setiawati; Idham Khalik
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.v4i3.6531

Abstract

Entrepreneurship development is a crucial issue in Indonesia due to limited employment opportunities, which contribute to high unemployment rates. This study aims to analyze the influence of family environment and self-efficacy on entrepreneurial interest, with entrepreneurial knowledge as a mediating variable. The study employed a quantitative approach with a causal design. Data were collected through structured questionnaires distributed to respondents, then analyzed using Structural Equation Modeling (SEM) because it involves direct and indirect relationships between variables. The analysis was conducted through the stages of instrument validity and reliability testing, measurement model testing, and structural model testing to examine the influence between variables. The results showed that family environment and self-efficacy have a positive and significant effect on entrepreneurial knowledge. Entrepreneurial knowledge also has a positive and significant effect on entrepreneurial interest. The family environment does not have a direct effect on entrepreneurial interest, while self-efficacy has a positive and significant effect. Furthermore, entrepreneurial knowledge has been shown to mediate the influence of family environment and self-efficacy on entrepreneurial interest.
Pengaruh Asset Growth, Leverage, dan Efisiensi Operasional Terhadap Nilai Perusahaan pada Perusahaan Sektor Transportasi Dan Logistik di Bursa Efek Indonesia (BEI) Periode 2022-2025 Rorelysia Putri Noverdiana; Hestin Sri Widiawati; Faisol
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.v4i3.6534

Abstract

This research is motivated by the discrepancies found in previous research results regarding the influence of asset growth, leverage, and operational efficiency on company value, particularly in the transportation and logistics sector. This study aims to analyze the influence of asset growth, leverage, and operational efficiency on the value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. The approach used is quantitative with a causal research type. The research data consists of secondary data obtained from the annual financial reports of transportation and logistics companies listed on the IDX. The sampling technique used a purposive sampling method, resulting in 12 companies with an observation period of four years, resulting in a total of 48 observations. Data analysis was performed using panel data regression with a Random Effects Model using STATA software version 14. The results show that asset growth and leverage have no significant effect on company value, while operational efficiency has a significant effect on company value. Simultaneously, asset growth, leverage, and operational efficiency have a significant effect on company value. These findings indicate that operational efficiency is an important factor in increasing company value and can be a consideration for investors in assessing the performance of transportation and logistics companies.