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Hikamatzu Journal of Multidisciplinary Research
Published by YASYAHIKAMATZU PUBLISHING
ISSN : -     EISSN : 30324890     DOI : -
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science
The Hikamatzu Journal of Multidisciplinary Research stands as a beacon of intellectual exploration and collaboration, providing a scholarly platform for the intersection of diverse fields of study. Rooted in the pursuit of knowledge across a broad spectrum, this esteemed journal fosters a dynamic exchange of ideas, encouraging researchers, scholars, and professionals to contribute to the collective advancement of human understanding.The journal embraces an expansive definition of multidisciplinarity, recognizing the interconnectedness of various academic domains. As a result, Hikamatzu serves as a bridge, facilitating dialogue and collaboration among disciplines ranging from natural sciences, social sciences, and humanities to technology, arts, and beyond. By showcasing research that transcends traditional boundaries, the journal contributes to a richer and more holistic understanding of complex issues facing our world.
Arjuna Subject : Umum - Umum
Articles 285 Documents
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Pengaruh Kualitas Audit, Free Cash Flow Terhadap Manajemen Laba Sundari Sapitri; Tuti Meutia
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
Publisher : Hikamatzu | Journal of Multidisciplinary

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Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, free cash flow terhadap manajemen laba pada perusahaan Pt tiga pilar sejahtera food tbk. Metode penelitian yang diterapkan dalam studi ini adalah metode kualitatif dengan pendekatan studi literatur. berdasarkan hasil dari penelitian ini dapat disimpulkan bahwa kualitas audit dan free cash flow berpengaruh positif terhadap manajemen laba. Laba  adalah alat untuk menilai bagaimana manajemen sukses dalam mengoperasikan perusahaan. Hal tersebut dapat  mengukuran kinerja operasional yang mencerminkan keberhasilan manajemen dalam mengelola entitas tersebut. Namun, ini sering kali mendorong perilaku oppoturnistik (menguntungkan diri sendiri) atau dikenal sebagai manajemen laba, yang bertujuan untuk memanipulasi angka-angka keuangan demi keuntungan pribadi. Kualitas audit berpengaruh terhadap manajemen laba
Studi Literatur: Teknik Audit Risiko Dalam Pengungkapan Money Laundering Dari Perspektif Audit Investigatif Dinda Hafizhoh; Tuti Meutia
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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Cases of similar fraud using the deception depicted as white-collar crime often occur. Fraud is very dangerous and detrimental to many parties, which is a conditional act. Fraud has occurred in all areas of life. Computer forensics can be used to help investigate fraud cases involving technology. The use of whistleblowers can also help uncover cover-ups. Tracing money flows or follow the money is one of the important techniques in cases of money laundering disclosure. The use of tax techniques can also be used in examining organized crime and income tax evasion. Risk-based risk management can help organizations manage potential risks and minimize potential losses. By using a risk-based audit approach and appropriate investigative audit techniques, companies can prevent and address various risks, including money laundering
Pendidikan Politik Bagi Orang Asli Papua Guna Meningkatkan Partisipasi Politik Fransin Kontu; Ransta Lekatompessy; Dapot Pardamean Saragih; Andri Irawan; Erwin Nugraha Purnama
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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This research aims to understand and increase the political participation of indigenous Papuans through holistic and sustainable political education. The methods used include surveys, interviews, and participant observation to understand the social, political, and cultural context of indigenous Papuans. Research findings show that obstacles such as lack of access to political information, dominant political culture, and a low understanding of political rights are the main obstacles to their political participation. In response to these findings, a political education approach focused on the empowerment and inclusion of local communities was designed and implemented. This political education programme includes an understanding of political rights, political processes, participation in decision-making, and democratic values. The evaluation results show a significant increase in the political understanding and participation of indigenous Papuans after participating in this political education program. This research contributes to the development of political education strategies oriented towards local communities to increase their political participation and empowerment in the political process in Papua
The Importance of Adopting and Adapting Non-Conviction Based Asset Forfeiture Norms in Eradicating Corruption Setyawan, Vincentius
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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Overcoming corruption in Indonesia, which is always growing very massively and has become entrenched, certainly requires an effective strategy. Pursuing corruptors and criminalizing them is not a good idea to eradicate corruption. Considering the trend of low sentences for corruptors in Indonesia, this does not have a deterrent effect at all. Non-Conviction Based Asset Forfeiture could be the answer to the difficulty of eradicating corruption due to the fact that it is not easy to prove corrupt actions. Focusing on assets is more important than criminalizing perpetrators. This article will discuss the urgency of adopting and adapting Non-Conviction Based Asset Forfeiture norms in eradicating corruption. This research uses normative legal research methods with a conceptual approach. The result of this research is that the implementation of the Non-Conviction Asset Forfeiture in Indonesia, apart from being implemented based on the Corruption Eradication Law, the State Attorney must be able to prove that there has been real state financial loss, the state financial loss was caused by criminal acts of corruption and there is a guarantee from the corruptor. to facilitate the implementation of confiscation of assets resulting from corruption without punishment.
Empowering Learning: Unveiling The Impact Of Independence Learning And Teaching Styles On Student Engagement At SMP Islam Plus Al-Azhar, Mojokerto City Ihrisa Qurrotun Nada; Didit Darmawan
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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Active learning as a provision for forming quality human resources. There are two factors that influence students' active learning, namely learning independence and the teacher's teaching style. The purpose of this study is to examine the influence of self-directed learning and the instructional approaches of teachers on the engagement of students in active learning at Al-Azhar Islam Plus Middle School in Mojokerto City. The quantitative research method was employed, and data were collected through the distribution of questionnaires to students at Al-Azhar Islam Plus Middle School, Mojokerto City. A total of 95 students will be recipients of the questionnaires. The analysis of the gathered data will involve the utilization of multiple linear regression techniques. This research uses two independent variables, namely learning independence and the teacher's teaching style towards active learning as the dependent variable. The results of this research indicate that there is a significant influence between learning independence and the teacher's teaching style on students' active learning. Students who are independent in learning are generally more active, search for information themselves, and have inner motivation to learn. Apart from that, the way the teacher teaches also has a big role in shaping the level of student activity. Teaching approaches that involve interaction, stimulate critical thinking, and encourage student participation can create higher levels of active learning
Pada Masa Khalifah Umar Bin Khatab : Kemajuan Islam Sebagai Kekuatan Politik Rohadi; Muhammad Fitriyadi
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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This research aims to analyze the period of Caliph Umar Bin Khatab: the progress of Islam as a political force. type of research literature study. Data collection with documentation. Analysis with SLR. Umar Bin Khattab was one of the intelligent companions of the Prophet, who had concrete implications when he was appointed second caliph. Umar understands that legal verses are not textual but makes contextualization efforts in understanding Islamic teachings and taking essential meanings that focus on the maslahah aspect. Many policies resulting from ijtihad during his leadership were considered controversial, especially in the legal field. In the field of government, Umar was a reformer and pioneer in aspects of management and administration who became a source of inspiration for the government systems of Muslims and nations in the world.
Pemikiran Manajemen Pendidikan Islam pada Masa Khulafaurasyidin Rohadi; Muhammad Syaifuddin
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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This research aims to analyze the period of Islamic Education Management Thought during the Khulafaurasyidin Period. Data collection with documentation. Analysis with SLR. Mecca, with Muadz bin Jabal radhīyallāhu 'anhu as the first teacher who taught the Koran and fiqh. 2. Medina, whose teachers were the most popular companions of the Prophet, namely Abu Bakr, Uthman bin Affan, Ali bin Abi Talib, and other companions. 3. Basrah, the teacher was Abu Musa al-Asy'ary radhīyallāhu 'anhu who was an expert in jurisprudence and the Qur'an. 4. Kuffah, famous teachers namely Ali bin Abi Talib and Abdullah bin Mas'ud radhīyallāhu 'anhum. Abdullah bin Mas'ud is an expert on tafsir, hadith and fiqh and teaches the Koran. 5. Damascus (Syam). After Sham (Syria) became part of an Islamic country and its population was mostly Muslim, Caliph Umar then sent three teachers to that country, namely Mu'adz bin Jabal, Ubaidah, and Abu Darda' radhīyallāhu 'anhum. They taught in different places in the city of Syria, namely Abu Darda' in Damascus City, Mu'adz bin Jabal in Palestine City, and Ubaidah in Hims City.
Tapping Into Self-Efficacy And Learning Facilities For Enhanced Academic Achievement: A Case Study Of Mi Nu Brebek Waru Students M. Jamal Abdul Naser; Didit Darmawan
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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This study seeks to quantitatively examine how self-efficacy and learning facilities influence student learning outcomes at MI NU Brebek Waru. The study encompasses all 323 students enrolled at MI NU Brebek Waru, constituting the study population. Through rigorous analysis, the research aims to elucidate the extent to which self-efficacy and the availability of learning facilities impact students' academic achievements within this educational context. To maintain the representativeness of the population, this study selected a sample from a group of Class VI students totalling 45 students. Data analysis was conducted using regression techniques to determine the extent to which self-efficacy and learning facilities can predict student learning outcomes. The findings from this study can provide a positive and significant contribution to self-efficacy and learning facilities to student learning outcomes. By understanding the extent to which self-efficacy and learning facilities influence learning outcomes, it is hoped that this study can provide valuable recommendations for schools, teachers and parents in improving learning conditions and students' academic performance
Studi Eksplorasi Kemampuan Membaca Pemahaman Siswa Menggunakan Cerita Dongeng Kelas V Sdn 4 Dersalam Silvia Berliana; Dicky Amirul Hasan; Rani Setiawaty
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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Abstract The aim of this research is to describe students' reading comprehension abilities using fairy tale material in class V students at SDN 4 Dersalam and the factors that influence reading comprehension abilities.  The method used is qualitative with an exploratory study approach.  Data from interviews and observations related to reading comprehension skills, there were 26 students in total and 2 students were used for research. The data collection techniques used were observation and interviews related to problems that occur in reading comprehension skills.  The data analysis techniques used are data reduction, explaining or presenting data, drawing conclusions and using real or valid evidence.  Based on the research results, it shows that: (1) The students' reading comprehension ability is competent, although there are 2 students who still experience difficulties, related to environmental factors and the influence of the teacher's environment. Their reading ability is good, reading is a top priority, along with the aim of producing competent and skilled readers. It is necessary to have good mastery of reading skills, because it is very relevant to the learning process which involves reading comprehension skills. (2) There are 2 factors that influence reading comprehension skills, namely external factors and internal factors. External factors are an environment that is less conducive so that students have difficulty reading comprehension and lack of support from parents, while internal factors are the emergence of a feeling of laziness in students and according to students reading is boring
Analisis Kehidupan Pengamen Jalanan Dalam Aspek Pendidikan Di Kota Medan Dimas Budi Prabawa; Desy Novianti; Panny Chintya; Razika Nurul Aulia; Selfida Sunaria Purba; Vivi Artika Sari; Widya Utami Lubis
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
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The aim of this research is an analysis of the lives of street buskers in the educational aspect of Medan City. Qualitative research type. Based on the research results described in the discussion in the previous chapters, the author can conclude as follows: The existence of child buskers in the Medan City environment is influenced by two factors, namely economic factors and educational factors. Economic factors refer to their actions in busking based on poverty factors. The educational factor of street buskers refers to the way in which street buskers in Medan learn and develop their musical skills, including formal and informal education, as well as education outside of school.

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