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INDONESIA
Bhinneka Multidisiplin Journal
Published by Education and Social Center Publisher
ISSN : -     EISSN : 30467071     DOI : https://doi.org/10.53067/bmj
Core Subject : Religion, Economy, Humanities, Education, Agriculture, Social, Engineering,
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences
BHINNEKA MULTIDISIPLIN JOURNAL (BMJ) is a peer-reviewed open-access Indonesian journal that has been established for the dissemination of state-of-the-art knowledge in the field of Research and Review. Starting from 2024, BMJ will be published Six times a year. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of Two Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal.
Arjuna Subject : Umum - Umum
Articles 78 Documents
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ECOTOURISM DEVELOPMENT STRATEGY DALAM UPAYA PENINGKATAN PEREKONOMIAN MASYARAKAT LOKAL: STUDI KASUS PENANGKARAN HIU KARIMUNJAWA, JAWA TENGAH Kharisma, Nazwatul; Oktaviah, Yufenti; Erwantiningsih, Eni
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.70

Abstract

Indonesia, with its rich marine resources and more than 17,000 islands, has enormous tourism potential. The ecotourism sector, in particular, is spearheading inclusive economic growth and strengthening Indonesia's image as a leading global destination. Ecotourism is defined as responsible nature-based tourism activities focused on education, natural resource conservation, and, crucially, increasing local community incomes. This research focuses on the Karimunjawa Shark Sanctuary as a relevant case study. This shark sanctuary, a family initiative launched in 2019, seeks to transform the perception of sharks from mere objects of consumption to sustainable tourism assets, while preserving their habitat. By optimizing local resources and a construction concept predominantly using wood, the sanctuary offers an interactive educational experience with a variety of marine life.This shark sanctuary has significant potential to become a new economic powerhouse, creating opportunities for local fishermen to become educational guides, housewives to produce eco-friendly souvenirs, or young people to manage homestays, thus transforming into a catalyst for ecotourism development strategies that support community empowerment and well-being. This study aims to analyze the ecotourism development strategy of the Karimunjawa Shark Sanctuary to improve the local economy. The method used is a descriptive qualitative approach using the 4A concept (Attraction, Accessibility, Amenities, Ancillary services)
HUBUNGAN KUALITAS PELAYANAN DAN PENINGKATAN KETERAMPILAN SOSIAL WARGA BINAAN DI UPT REHABILITASI SOSIAL BINA KARYA DESA WARUNGDOWO KECAMATAN POHJENTREK KOTA PASURUAN Permana, Aditya Eka; Erwantiningsih, Eni; Wahyuni, Hari
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.74

Abstract

Social rehabilitation is a systematic effort to restore and develop the abilities of individuals experiencing social dysfunction, including in terms of social skills, so they can reintegrate effectively into society. This study aims to determine the relationship between service quality and the improvement of social skills of inmates at the Bina Karya Social Rehabilitation Unit (UPT), Warungdowo Village, Pohjentrek District, Pasuruan City. Service quality is measured through five indicators: reliability, responsiveness, assurance, empathy, and physical evidence. Meanwhile, inmates' social skills are measured based on indicators: assertive communication, conflict resolution, empathy, and adaptive behavior in groups. The research method used is quantitative with a descriptive correlational approach. The sampling technique used purposive sampling with a total of 46 inmates as respondents. Determining the sample through special considerations, namely: Recommendations from the UPT, Health Workers, and Criteria Based on Independence in Activities. The results of the study showed a correlation coefficient (R) of 0.633 with a significance level of 0.000 (<0.05), indicating a strong and significant positive relationship between service quality and inmates' social skills. Therefore, the higher the quality of service provided, the higher the inmates' social skills.
PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. NUSANTARA EKSPRES KILAT DI KOTA PASURUAN Fadiba, Fara; Sutikno, Bambang; Erwantiningsih, Eni
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.81

Abstract

The high job demands in the e-commerce logistics industry, particularly among couriers at PT. Nusantara Ekspres Kilat (NEK) in Pasuruan City, have the potential to affect employee performance through workload and work stress. This study aims to analyze the simultaneous and partial effects of workload and work stress on courier performance. Data were collected using a Likert-scale questionnaire distributed to 65 couriers selected through purposive sampling and analyzed using multiple linear regression with SPSS. The results show that workload and work stress simultaneously have a significant effect on performance (sig. value = 0.000 < 0.05; F calculated = 222.491 > F table = 1.998). Partially, workload has a positive effect (β = 1.512; sig. = 0.000) and work stress also has a positive effect (β = 0.456; sig. = 0.000). The coefficient of determination (Adjusted R²) of 0.878 indicates that 87.8% of the variation in performance is explained by the two variables. These findings confirm that while workload and work stress can enhance performance, optimal management of both is necessary to minimize potential negative impacts.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI (STUDI PADA UPTD SAMSAT CIRUAS PERIODE 2020-2024) Pramesti, Nur Fitri; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.82

Abstract

One type of local tax that contributes significantly to local revenue is motor vehicle tax. This tax plays an important role as a source of revenue that supports the financing of various regional development programs and activities. In reality, most citizens still do not optimally fulfill their tax obligations, even though this is an inherent responsibility as citizens. This situation arises due to the low level of public compliance in fulfilling their tax payment obligations for the motor vehicles they own. The objective of this study is to analyze the impact of the implementation of e-samsat and tax penalties on the compliance rate of motor vehicle taxpayers, with service quality as a moderating variable at the UPTD Samsat Ciruas. This study was conducted using a quantitative approach. The study focused on taxpayers registered with the Ciruas Samsat UPTD, totaling 270,899. The Slovin formula was used to determine the sample size, resulting in 100 respondents. Respondents were selected using purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) approach, processed using SmartPLS 4.1.1.2. The implementation of e-samsat has an impact on the compliance of motor vehicle taxpayers. Tax penalties and service quality do not influence the compliance of motor vehicle taxpayers. Service quality cannot moderate the influence of the implementation of e-samsat and tax penalties on taxpayer compliance.
PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Nur’anah, Nur’anah; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.83

Abstract

The healthcare sector is one of Indonesia's strategic sectors, playing a crucial role in national development, with rapid growth especially during and after the COVID-19 pandemic. However, the financial performance of companies in the Healthcare Equipment & Providers sub-sector has fluctuated due to both external and internal challenges, such as capital management and leverage. This study aims to analyze the effect of tax planning, capital intensity, and leverage on the financial performance of companies in this sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The research adopts a quantitative method using secondary data from the financial statements of 7 companies over five years, analyzed with multiple linear regression. The results show that tax planning has a significant positive effect on financial performance, capital intensity has no significant effect, and leverage has a significant negative effect on financial performance. The study concludes that effective tax planning strategies and optimal leverage management are essential for improving company financial performance, while capital intensity needs to be managed efficiently but does not directly affect financial performance.
RANCANG BANGUN ALAT IMPACT TEST DENGAN METODE IZOD MENGGUNAKAN STANDAR ASTM E23 Erwin, Erwin; Lubis, Asnawi; Ansyori, Anang
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.84

Abstract

An increasingly advanced era, the need for buildings is increasing, especially in the field of architecture that uses metal as its main material. However, all of that must be balanced with the feasibility of the design, before implementing the design, the material must be tested first. Impact testing is a test used to measure the resistance of a material to impact loads. Impact testing attempts to simulate the operating conditions of materials commonly found in transportation and construction equipment. Loads always occur suddenly, not slowly. For example, the change in a car bumper due to an accident or a ship hitting a coral reef while sailing at sea. This study aims to create an impact test tool using the izod method to measure impact energy and metal impact strength. The methodology in this study is a literature study, design, workmanship, and tool testing. The iron nako specimen with a length of 75 mm, a width of 10 mm and a height of 10 mm is then notched at a point 28 mm from the end of the specimen with a U notch to be carried out in the izod method impact test using the ASTM E23 standard, namely the pendulum impact tester at ambient temperature and low temperature and high temperature conditions. In the test of specimens at a temperature of 0°C, the impact energy value is 151.332 J, and the test of specimens at a temperature of 20°C, the impact energy is 160.007 J. While for ambient temperature or 30°C, the impact energy is 165.763 J. In the test of specimens at a high temperature of 45°C, the impact energy is 177.163 J, and the specimen at a temperature of 60°C, the impact energy is 188.365 J. In the impact test of the ASTM E23 izod method that has been carried out, the fracture of nako iron can become ductile if the temperature of the specimen is increased. It can be concluded that the higher the temperature, the more the specimen fracture tends to experience ductile fracture.
IMPLEMENTASI MANAJEMEN PEMASARAN PENDIDIKAN DALAM MEMBANGUN CITRA SEKOLAH DI KOTA TANGERANG Supatmin, Supatmin; Fitriyani, Syabrina
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.85

Abstract

This study aims to analyze the implementation of educational marketing management in building the school image in Tangerang City. The research uses a qualitative descriptive approach through interviews, observations, and document analysis. The findings reveal that effective educational marketing management enhances the school’s positive image among the community. The applied strategies include strengthening public communication, improving service quality, and utilizing digital media for promotion. Moreover, the principal’s strategic leadership plays a key role in creating synergy among teachers, students, and the community. A good school image is shaped not only by promotion but also by academic reputation, service quality, and harmonious relationships. This study emphasizes that educational marketing management is a crucial element in building public trust and enhancing institutional competitiveness in the modern educational landscape
IMPLEMENTASI AKUNTABILITAS DAN ETIKA PROFESI DALAM PENGELOLAAN SUMBER DAYA MANUSIA PADA ORGANISASI PUBLIK Putra, Arta Rusidarma; Romli, Ombi; Komarudin, Mochamad Fahru; Suflani, Suflani; Afriani, Raden Irna
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.86

Abstract

This study aims to analyze the implementation of accountability and professional ethics in human resource management within public organizations in Serang City. The research employs a descriptive qualitative approach using observation, in-depth interviews, and documentation techniques involving civil servants and structural officials. The results indicate that accountability in output and process has improved through digital reporting and merit-based systems, yet public participation in supervision remains limited. In terms of professional ethics, employees show strong moral commitment, though professionalism and digital competence need enhancement. The study concludes that successful implementation of accountability and professional ethics relies heavily on leadership, organizational culture, and civil servants’ commitment to upholding good governance principles.
PENERAPAN AKUNTANSI MANAJEMEN DALAM MENUNJANG INOVASI DAN KEUNGGULAN KOMPETITIF PADA PERUSAHAAN JASA DI INDONESIA Pebrianti, Pebrianti; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.87

Abstract

This study aims to analyze the implementation of management accounting in supporting innovation and competitive advantage in service companies in Indonesia. The research employs a qualitative approach with a case study strategy, involving finance managers, innovation managers, and operational managers as key informants. Data were collected through in-depth interviews, participatory observation, and company documentation. Thematic analysis was conducted to identify the relationship between management accounting, innovation, and competitive advantage achievement. The results indicate that companies implementing digital-based management accounting can provide accurate and timely information, support strategic decision-making, and enhance innovation effectiveness. Integration of management accounting with innovation strategies enables companies to respond quickly to market changes, improve operational efficiency, and strengthen customer satisfaction. These findings confirm that management accounting serves as a strategic instrument to drive sustainable innovation and achieve competitive advantage in the service sector.
PERSEPSI WIRAUSAHA MUDA DALAM MENINGKATKAN PRODUKTIVITAS DI TENGAH PERSAINGAN PASAR Khaeruman, Khaeruman; Tabroni, Tabroni; Hanafiah, Hafidz; Dewi, Irma Nurmala
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.88

Abstract

This study aims to understand young entrepreneurs’ perceptions in enhancing productivity amidst market competition in Serang City, Banten Province. A qualitative approach was employed using in-depth interviews with several young entrepreneurs from various business sectors. The findings reveal that productivity is perceived adaptively as a synergy between creativity, efficiency, and innovation in responding to market changes. Digital technology plays a crucial role in expanding market access and improving operational effectiveness. Entrepreneurial motivation serves as an essential internal factor for business sustainability, while managerial limitations and limited access to capital remain significant challenges. The study highlights the importance of policy support, practice-based training, and collaboration among government, academia, and the private sector to build a productive and sustainable youth entrepreneurship ecosystem.

Page 7 of 8 | Total Record : 78

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