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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or replication/dublication (if there is not clear reason, justification) of previous work are not accepted and will not be published in HIJM.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
Epistemologi Hukum dan Konstruksi Penalaran Hakim dalam Dissenting Opinion Putusan Mahkamah Konstitusi Nomor 90/PUU-XXI/2023 Ulul Azqmi; Elviandri; Bayu Prasetyo
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.v4i3.6581

Abstract

This study aims to analyze the legal epistemology, reasoning methods, and interpretive paradigms underlying the dissenting opinion in the decision. The study uses a normative legal method with a statutory, case, and legal philosophy approach. The primary legal materials include the Constitutional Court Decision Number 90/PUU-XXI/2023, the 1945 Constitution of the Republic of Indonesia, and related laws and regulations. Secondary legal materials are obtained from books, scientific journals, and relevant legal documents. The analysis is conducted qualitatively through legal interpretation, analysis of legal arguments, and a study of legal philosophy to identify the epistemological basis and reasoning patterns used in the dissenting opinion. The results show that the dissenting opinion is built on a foundation of legal certainty and respect for an open legal policy as the limit of judicial authority. The minority judges consistently applied judicial restraint and criticized the Constitutional Court's shift to a positive legislative role. Furthermore, there are differing paradigms in interpreting the principle of equality before the law, demonstrating a conflict between formalistic approaches and substantive justice. These findings confirm that dissenting opinions are not merely a record of differing opinions, but serve as academic and constitutional instruments to uphold the principles of separation of powers and a democratic rule of law.  
Merajut Harmoni Sosial Melalui Karawitan: Upaya Membentuk Karakter Berbudaya dan Cinta Tanah Air pada Siswa di SMA Yayasan Atikan Sunda Bandung Restuna Nur Inten; Bagja Waluya; Mirna Nur Alia Abdullah
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.v4i4.6584

Abstract

The preservation of local culture faces serious challenges amidst the current of globalization that has the potential to weaken the cultural identity and national values ​​of the younger generation. Schools have a strategic role in instilling cultural character and love of the homeland through contextual educational activities, one of which is traditional arts extracurricular activities. This study aims to describe the forms of social interaction in gamelan extracurricular activities, the process of forming social harmony, and the formation of cultural character and love of the homeland in high school students of Yayasan Atikan Sunda Bandung. The study used a qualitative approach with descriptive methods. Data were collected through observation, interviews, and documentation of instructors, trainers, and student members of the gamelan extracurricular, then analyzed through data reduction, data presentation, and drawing conclusions based on George Herbert Mead's Symbolic Interactionism theory. The results of the study indicate that social interaction is built through communication, cooperation, and mutual assistance between students, which forms social harmony in the form of togetherness, tolerance, and solidarity. Gamelan activities also contribute to forming cultural character and fostering a sense of love of the homeland through pride and concern for the preservation of national culture.
HR-Finance Synergy for MSMEs: Peran Manajemen SDM dan Keuangan untuk Penguatan Daya Saing UMKM Lokal di Kota Makassar Sri Prilmayanti Awaluddin; Taufik Thahir; Mariati M; Asri Nur Muin
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.v4i4.6593

Abstract

This study aims to analyze the role of human resource management and financial management in strengthening the competitiveness of local MSMEs in Makassar City through the HR-Finance Synergy approach. The background of this study is based on the condition of MSMEs that have proximity to the market and business flexibility, but are not fully supported by integrated HR and financial management. The study uses a quantitative explanatory approach with a survey method of 150 MSME actors in Makassar City. Data were analyzed using multiple linear regression and interaction models with the help of SPSS. The results show that human resource management has a positive effect on MSME competitiveness through the division of tasks, skill improvement, work motivation, and service consistency. Financial management also has a positive and relatively more dominant effect, especially through financial recording, cash flow control, separation of personal and business finances, and capital planning. The main findings of this study show a significant interaction between HR management and financial management, which indicates that MSME competitiveness increases more strongly when both functions are managed in an integrated manner. This research contributes by emphasizing the importance of the HR-Finance Synergy approach in strengthening the competitiveness of MSMEs and provides implications for designing integrative and sustainable business mentoring programs
Peran Assurance atas Sustainability Disclosure dalam Meningkatkan Kredibilitas Informasi Akuntansi dan Nilai Perusahaan pada Emiten Non-Keuangan di Indonesia Berlin Barus; Bibella Rosyanti Kristiani Hutasoit; Harlen Silalahi; Dumariani Silalahi
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.v4i4.6599

Abstract

The issue of sustainability disclosure is increasingly important in the capital market because it is used by investors to assess a company's long-term performance. However, the narrative, voluntary, and minimally standardized nature of disclosure raises doubts about the credibility of the information presented. This situation drives the need for an assurance mechanism to increase trust and reduce information asymmetry. Based on these issues, this study aims to analyze the role of assurance on sustainability disclosure in enhancing the credibility of accounting information and firm value in non-financial issuers in Indonesia. The study uses a quantitative approach with panel data of non-financial issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined through purposive sampling and analyzed using fixed-effect panel data regression with robust standard errors. The results show that sustainability disclosure has a positive effect on the credibility of accounting information and firm value. Furthermore, assurance has been shown to have a positive effect and strengthen this relationship. These findings indicate that the market considers not only the extent of sustainability disclosure but also the existence of external assurance. This study confirms the role of assurance as a mechanism for increasing trust and the value relevance of sustainability information in investment decisions.
Studi Komparasi Motivasi Belajar dan Konsentrasi Belajar Antara Siswa di Solihuddin School Mathayom 1 Thailand dan Ibnu Aqil Kelas 7 Indonesia Qory Berliani Elfareta; Rusdi Kasman; Noneng Siti Rosidah
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.v4i4.6620

Abstract

This study aims to compare the learning motivation and concentration of students at Mathayom 1 Solihuddin School Thailand with seventh grade students at Ibnu Aqil Indonesia. The study used a quantitative approach with a comparative design. The study population was 422 students with a sample of 134 students, consisting of 63 students at Solihuddin School Thailand and 71 students at Ibnu Aqil Indonesia who were selected using a simple random sampling technique based on the Slovin formula. Data were collected through a learning motivation and concentration questionnaire that had met the validity and reliability tests, then analyzed using descriptive statistics and an Independent Sample t-test with the help of SPSS 26.0. The results showed that the learning motivation and concentration of students in both schools were in the low category, although there were statistically significant differences between the two groups. This finding indicates that differences in the educational context and learning environment in the two schools have not been able to produce optimal levels of learning motivation and concentration. The low motivation and concentration in both groups indicate that supporting factors for learning, both originating from the school environment, the learning process, and student characteristics, still need attention. This research has implications for the importance of developing more innovative learning strategies, a conducive learning environment, and strengthening teacher and school support to increase student motivation and concentration in learning in both educational contexts.
The Effect of Downstream Policies, Exchange Rates, Production and International Prices on Indonesia's Nickel Export Volume with Global Demand as a Mediator Variable for the 2015-2024 Period Dewi Ayu Safitri; Denny Saputera
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.v4i4.6650

Abstract

The increase in world nickel demand has prompted the Indonesian government to implement downstream policies to increase the added value of mineral commodities before they are exported to the international market. This study aims to analyze the influence of downstream policies, exchange rates, production levels, and international prices on Indonesia's nickel export volume with global demand as a mediating variable. The research uses a quantitative approach with secondary data for the period 2015–2024 obtained from various official institutions such as the Central Statistics Agency, Bank Indonesia, TradeMap, and the World Trade Organization. The analysis was carried out based on international trade theory, comparative advantage theory, Heckscher-Ohlin theory, value-added theory, and derived demand theory. The results of the study show that the downstream policy contributes to increasing the competitiveness of Indonesia's nickel exports through increasing the added value of products. Production levels have an important influence in maintaining the sustainability of export supply, while exchange rates and international prices affect the competitiveness of Indonesian products in the global market. Global demand has proven to be a mechanism that strengthens the relationship between these variables and export volumes. The findings of the study show that the success of Indonesia's nickel exports is not only determined by production and price factors, but also influenced by government policies and international market dynamics.
Pengaruh ESG Disclosure Terhadap Firm Value dengan Leverage dan Firm Size Sebagai Variabel Kontrol Adis Silvi Amalia; Ni Nyoman Alit Triani
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.v4i4.6653

Abstract

This research aims to analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Value with Leverage and Firm Size as control variables in companies listed on the Indonesia Stock Exchange in 2024. The research uses a quantitative approach with a causality design. The research sample consisted of 288 companies selected using purposive sampling techniques. Secondary data was collected through documentation techniques in the company's annual report and sustainability report. ESG Disclosure is measured based on Global Reporting Initiative (GRI) indicators, Firm Value is proxied using Tobin's Q, Leverage uses Debt to Asset Ratio (DAR), while Firm Size is measured using the natural logarithm of total assets. Data were analyzed using multiple linear regression analysis. The research results show that ESG Disclosure and Firm Size have a positive and significant effect on Firm Value, while Leverage has a negative and significant effect. These findings indicate that companies with higher levels of ESG disclosure tend to obtain better market valuations, while high levels of debt can reduce company value. Simultaneously, the three variables have a significant effect on Firm Value. The research results confirm the importance of ESG transparency as a strategy to increase investor confidence and company value.  
Konflik Antara Kewajiban Esg dan Perlindungan Investor dalam Investor-State Dispute Settlement (ISDS) Heryanty Hasan
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.v4i4.6654

Abstract

This article aims to analyze the extent to which the Investor-State Dispute Settlement (ISDS) regime is able to accommodate Environmental, Social, and Governance (ESG) obligations without eroding state regulatory space in protecting the public interest. This research uses normative legal methods with a conceptual and comparative approach, combined with case study analysis of international investment arbitration awards. The analysis focuses on the tension between investor protection clauses, particularly fair and equitable treatment and indirect expropriation, and state policies in the environmental, social, and governance fields. The results show that the conventional ISDS framework still tends to position investor rights as legally enforceable claims, while state ESG obligations are generally soft law and unjusticiable. Developing reforms, such as the European Union's Investment Court System, the revision of the Bilateral Investment Treaty model with public policy exception clauses, and the multilateral reform agenda of UNCITRAL Working Group III, have not fully addressed this structural asymmetry. This research concludes that the partial insertion of ESG clauses in investment treaties is inadequate, necessitating a redesign of the international investment legal regime that balances legal certainty for investors with protection of the public interest and sustainability.
Analysis of the Digital Literacy Model of the Muarajambi Compound Temple in Increasing Cultural Tourism Promotion on Social Media Fatya Kariadna; Johannes; Logi Mulawarman
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.v4i4.6656

Abstract

This study aims to analyze the community's digital literacy model and formulate strategies for utilizing social media to enhance cultural tourism promotion in the Muarajambi Temple area. The study used a descriptive qualitative approach, involving community members who manage cultural tourism activities as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman interactive model, which includes data reduction, data presentation, and drawing and verifying conclusions. The results show that the community's digital literacy has developed in the aspects of information retrieval, hypertextual navigation, content evaluation, and knowledge management. However, these competencies are still self-taught, resulting in social media management that has not been carried out in a planned, consistent, and sustainable manner. This condition causes digital promotion to focus more on disseminating basic information, thus failing to encourage tourists to make a decision to visit. Analysis using the AIDDA model shows that the promotional strategy implemented is still dominant at the awareness and interest stages, while the desire, decision, and action stages have not been optimized. Therefore, strengthening human resource capacity, developing a systematic content strategy, and sustainable social media management are needed to make cultural tourism promotion in the Muarajambi Temple area more effective in increasing destination attractiveness and increasing tourist visits
Pilgrim Tourist Service Practices Muara Jambi Compound Temple Dian Sari; Johannes; Raja Sharah Fatricia
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.v4i4.6659

Abstract

This study aims to analyze the service practices of pilgrim tourists at Muarajambi Temple, a heritage-based pilgrim tourism destination. The study used a qualitative approach with a case study design to gain an in-depth understanding of the service practices applied to pilgrim tourists. Research informants were selected purposively, consisting of area managers, tourism operators, religious leaders, and pilgrim tourists. Data were collected through in-depth interviews, field observations, and documentation, then analyzed using the Miles and Huberman interactive model, which includes data reduction, data presentation, and conclusion drawing. The results show that pilgrim tourist services have accommodated the basic needs of visitors by providing physical facilities, spiritual information, and assistance in carrying out religious rituals. These service practices form three main patterns: informative services, assistance services, and facilitative services. Analysis based on the 4A concept shows that the attraction is the main strength of the area because it has high historical, cultural, and spiritual value. However, aspects of accessibility, amenities, and supporting services still require strengthening, especially in service integration, provision of facilities appropriate to pilgrims' needs, and coordination between stakeholders. These findings confirm that the development of a more structured service system is an important factor in improving the quality of the tourist experience while supporting the sustainability of cultural heritage-based religious tourism