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Rizal Kamsurya
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INDONESIA
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or replication/dublication (if there is not clear reason, justification) of previous work are not accepted and will not be published in HIJM.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 Persepsi Tentang Penerapan Tarif Efektif Rata-Rata (TER) dan Tax Morale Terhadap Kepatuhan Wajib Pajak Orang Pribadi Talitha Tsani Azaria; Moh. Danang Bahtiar
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.v4i4.6661

Abstract

This research is motivated by the suboptimal material compliance of individual taxpayers at the Mulyorejo Surabaya Tax Office (KPP Pratama), which is reflected in the gap between reporting and payment achievements. This study aims to analyze the influence of perceptions regarding the application of the Average Effective Rate (TER) and tax morale on individual taxpayer compliance. The study used a quantitative approach involving 200 individual taxpayers, both permanent and non-permanent employees, registered at the Mulyorejo Surabaya Tax Office. Data were collected through questionnaires and analyzed using multiple linear regression analysis preceded by validity tests, reliability tests, and classical assumption tests. The results showed that perceptions regarding the application of the Average Effective Rate (TER) did not significantly influence taxpayer compliance, while tax morale had a positive and significant effect on taxpayer compliance. Simultaneously, both variables significantly influenced individual taxpayer compliance. These findings indicate that increasing taxpayer compliance is more influenced by tax morale factors than perceptions regarding the application of TER. Therefore, it is necessary to strengthen socialization programs to build tax morale as well as evaluate the effectiveness of TER implementation in supporting tax compliance.
Analisis Pengendalian Sedimentasi yang Masuk pada Sistem Kolam Retensi Danau Cimpago Padang Muhammad Bima Dwitama Bima; Totoh Andayono; Yaumal Arbi; Risky Indra Utama
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.v4i4.6662

Abstract

Silting due to sedimentation is one of the problems that threatens the effectiveness of the Cimpago Padang Lake Retention Pond function as a flood control in coastal urban areas. This study aims to analyze the sedimentation rate in the retention pond system and determine alternative sedimentation control measures to maintain the pond's capacity and performance. The study used a field observation method by taking water samples from the surface, middle, and bottom layers of the pond. A total of 10 samples were analyzed at the Hydrology Laboratory of the Department of Civil Engineering, Faculty of Engineering, Padang State University using Total Suspended Solids (TSS) parameters to identify sediment distribution characteristics. The results showed that the average TSS value increased with increasing depth, namely 77.4 NTU in the surface layer, 225.5 NTU in the middle layer, and 486.6 NTU in the bottom layer. This finding indicates the occurrence of intensive sediment deposition at the bottom of the pond which has the potential to reduce the capacity and reduce the effectiveness of flood control. Therefore, sedimentation control through the construction of sediment traps, periodic dredging, management of sluice gates, and reduction of sediment sources from the water catchment area needs to be implemented to maintain the sustainability of the Cimpago Padang Lake Retention Pond function.  
Enhancing Job Satisfaction Among Public Health Civil Servants: The Mediating Role of Transformational Leadership Bachsyuan Zami Hasan; Rahmat Sabuhari; Nurlaela; Abdul Wahab Hasyim
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.v4i4.6673

Abstract

This study examines the effect of work motivation on job satisfaction among State Civil Apparatus (ASN) employees in public health service units of Central Halmahera Regency and investigates the mediating role of transformational leadership. A quantitative survey approach was employed, involving 418 ASN working in public health service units. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that work motivation has a positive and significant effect on job satisfaction and transformational leadership. Transformational leadership also positively and significantly influences job satisfaction. Furthermore, transformational leadership partially mediates the relationship between work motivation and job satisfaction. These results suggest that employee job satisfaction is shaped not only by individual motivation but also by leadership practices that inspire, support, and engage employees. The study highlights the importance of strengthening work motivation and promoting transformational leadership to improve employee satisfaction and support the effectiveness of public health service delivery.
Pengaruh Pelatihan Jump Rope  dan Koinasi Jump Rope-Butt Kick Terhadap Daya Ledak Otot Tungkai Perenang Usia Dini pada Peserta Ekstrakurikuler Renang SDK Marsudirini Gusti Agung Ayu Komang Ari Natasya Sastra Negara; Komang Ayu Krisna Dewi; Ni Gusti Ayulia Rusmayani
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.v4i3.6689

Abstract

This study aims to analyze the effect of financial distress and auditor reputation on going-concern audit opinions in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with secondary data obtained through documentation techniques on the company's annual financial statements and independent auditor reports. The research sample was determined using a purposive sampling technique based on certain criteria in accordance with the research objectives. Data were analyzed using logistic regression with the help of EViews 13 software. The results show that financial distress negatively affects going-concern audit opinions, while auditor reputation does not affect going-concern audit opinions. Simultaneously, financial distress and auditor reputation influence going-concern audit opinions. These findings indicate that a company's financial condition is a more dominant factor considered by auditors in issuing going-concern audit opinions than auditor reputation. This study provides implications for company management to maintain healthy financial conditions to reduce the risk of receiving going-concern audit opinions, and can be a consideration for investors in assessing the business continuity of energy sector companies.
Analisis Pengaruh Financial Distress dan Reputasi Auditor Terhadap Opini Audit Going Concern pada Sektor Energi di Indonesia Cahyaning Wulan Pribadi; Made Dudy Satyawan
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.v4i4.6692

Abstract

This study aims to analyze the influence of financial distress and auditor reputation on the acceptance of going-concern audit opinions in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with an explanatory research design. The data used are secondary data obtained from the company's annual financial statements and independent auditor reports. The research sample was determined using a purposive sampling technique based on certain criteria to obtain companies that meet the research requirements during the observation period. Data analysis was performed using logistic regression with the help of EViews 13 software because the dependent variable is a dichotomous going-concern audit opinion. The results show that financial distress has a negative and significant effect on going-concern audit opinions, while auditor reputation has no significant effect. However, financial distress and auditor reputation simultaneously influence going-concern audit opinions. These findings indicate that a company's financial condition is a more determining factor in issuing going-concern audit opinions than auditor reputation, thus it can be a consideration for management, auditors, and investors in evaluating the company's business continuity.
Peran Adopsi Digital Banking dalam Memediasi Pengaruh Literasi Keuangan dan Literasi Digital Terhadap Financial Inclusion pada Nasabah Bank 9 Jambi Sefnilia Munawaroh; Rike Setiawati; Besse Wediawati
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.v4i4.6702

Abstract

This study aims to analyze the influence of financial literacy and digital literacy on financial inclusion and examine the role of digital banking adoption as an intervening variable among customers of the Jambi Regional Development Bank. The study employed a quantitative approach with an explanatory research design. Primary data were collected through the distribution of Likert-scale questionnaires to customers of the Jambi Regional Development Bank selected as research respondents. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS application. The analysis stages included testing the outer model to assess the validity and reliability of the instrument, testing the inner model to examine the relationship between variables, and analyzing the mediating effect of digital banking adoption. The results showed that financial literacy and digital literacy positively influenced the adoption of digital banking. In addition, digital banking adoption positively influenced financial inclusion and was able to mediate the influence of financial literacy and digital literacy on financial inclusion. These findings indicate that improving financial literacy and digital literacy needs to be accompanied by optimizing the use of digital banking services to expand public access to formal financial services.
Hubungan Antara Dukungan Sosial Pengasuh dengan Kemandirian Emosional Anak Asuh di Panti Asuhan Penuh Pengharapan Kota Medan Ela Saputri; Yusnadi
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.v4i4.6736

Abstract

This study aims to determine the level of caregiver social support, the level of emotional autonomy of foster children, and the relationship between caregiver social support and emotional autonomy of foster children at Panti Asuhan Penuh Pengharapan, Medan City. This research used a quantitative approach with a correlational method. The population consisted of 23 foster children, and all members of the population were selected as the research sample using total sampling technique. Data were collected through caregiver social support questionnaires and emotional autonomy questionnaires that had been tested for validity and reliability. Data analysis techniques used tendency analysis and Pearson Product Moment correlation assisted by SPSS version 20. The results showed that caregiver social support was in the moderate category with a percentage of 56.5%, while the emotional autonomy of foster children was also in the moderate category with a percentage of 47.8%. The Pearson Product Moment correlation test obtained a correlation coefficient of 0.579 with a significance value of 0.004 (p < 0.05). These results indicate that there is a positive and significant relationship between caregiver social support and emotional autonomy of foster children at Panti Asuhan Penuh Pengharapan, Medan City. The better the social support provided by caregivers, the better the emotional autonomy of foster children
Dinamika Interaksi Sosial di Era Dominasi Gawai: Perspektif Nilai Pancasila pada Mahasiswa Universitas Bhinneka PGRI Ajar Dirgantoro; Andreas Andrie Djatmiko; Fidya Amalia
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.v4i4.6749

Abstract

The dominance of gadget use has changed the pattern of student social interactions, thus creating challenges in maintaining social values ​​in the university environment. This study aims to describe the dynamics of student social interactions in the era of gadget dominance and analyze the implementation of Pancasila values ​​in the social interactions of students in the Pancasila and Citizenship Education (PPKn) Study Program at Bhinneka PGRI University. The study used a qualitative approach with a phenomenological type. Informants were selected through purposive sampling technique. Data were collected through interviews, observation, and documentation, then analyzed using an interactive analysis model that includes data reduction, data presentation, and conclusion drawing, with validity testing through source and technique triangulation. The results show that student social interactions develop in a hybrid form of interaction that combines face-to-face and digital communication. The use of gadgets provides benefits in the form of ease of communication, access to information, and academic coordination, but also gives rise to phubbing behavior, reduced intensity of direct interaction, and the potential for miscommunication. Nevertheless, Pancasila values, such as empathy, tolerance, respect for diversity, and deliberation, remain implemented in student social life. These findings indicate that the dominance of gadgets does not eliminate the values ​​of Pancasila, but encourages the transformation of social interaction patterns that are more adaptive to the development of digital technology.
Analisis Pengaruh Pengungkapan Sustainability Report dan Kinerja Keuangan Terhadap Kualitas Audit pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Nala Dayinta; Made Dudy Satyawan
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.v4i4.6750

Abstract

This study aims to analyze the effect of sustainability report disclosure and financial performance on audit quality by including leverage, company size, and Public Accounting Firm (KAP) size as control variables. The study used a quantitative approach with an explanatory research design. The study population was non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period, while the sample was determined using a purposive sampling technique based on the criteria of companies that consistently published audited financial statements and sustainability reports during the observation period. Data analysis was conducted using panel data regression after selecting the best model and testing the necessary assumptions. The results show that financial performance negatively affects audit report lag as a proxy for audit quality, indicating that companies with better financial performance tend to complete the audit process in a shorter time, thus improving the quality of their financial reporting. Conversely, sustainability report disclosure did not significantly affect audit quality. These findings indicate that the timeliness of audit completion is still more influenced by the company's financial condition than the extent of sustainability disclosure. Therefore, this information can be a consideration for management, auditors, and investors in evaluating the quality of company reporting.
Pengaruh Gaya Kepemimpinan Transformasional dan Kepuasan Kerja Terhadap Quiet Quitting serta Dampaknya pada Kinerja Pegawai Dinas Pemuda dan Olahraga Kota Jambi Ratu Rahmadilla Utama; Shofia; Besse Wediawati
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.v4i4.6752

Abstract

This study aims to analyze the influence of transformational leadership style and job satisfaction on quiet quitting and its impact on employee performance at the Youth and Sports Office of Jambi City. This research employs a quantitative approach with an explanatory causality design. The population consists of 38 Civil Servants (PNS and PPPK) at the Youth and Sports Office of Jambi City, with the entire population used as the sample (saturated sampling). Data collection was conducted through questionnaires using a Likert scale of 1–5. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The results indicate that job satisfaction has a positive and significant effect on quiet quitting and employee performance. Quiet quitting has a significant effect on employee performance. Quiet quitting is able to mediate the effect of job satisfaction on employee performance. However, transformational leadership style does not have a significant effect on quiet quitting, nor on employee performance, and quiet quitting is unable to mediate the effect of transformational leadership on employee performance. This research contributes to the development of human resource management theory, particularly regarding the phenomenon of quiet quitting in the public sector.

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