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Jejak digital: Jurnal Ilmiah Multidisiplin
Published by Indo Publishing
ISSN : 30897742     EISSN : 30897734     DOI : https://doi.org/10.63822/jejakdigital
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other
Jurnal Ilmiah Multidisiplin adalah jurnal elektronik dan cetak Open Access Journal yang diterbitkan oleh Indo Publishing setiap 6 kali dalam setahun menyediakan forum untuk mempublikasikan artikel penelitian asli, artikel review dari kontributor, dan berita teknologi baru mencangkup multidisiplin ilmu
Arjuna Subject : Umum - Umum
Articles 687 Documents
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Implementasi Pajak Karbon (Carbon Tax) sebagai Instrumen Pengendalian Emisi Gas Rumah Kaca pada Sektor Industri Manufaktur di Indonesia (SDG 13) Australis, Maharani Nurrizky; Restalina , Agvinda; Zuafris, Gerlavista Elena; Asshidiq, Muhammad Dzikri; Fikri, Muhammad Adymas Hikal
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/j3gqmr51

Abstract

The increasingly alarming impacts of climate change have urged many countries, including Indonesia, to introduce more concrete policy instruments to control greenhouse gas (GHG) emissions. The manufacturing industry sector is one of the largest emission contributors in Indonesia, yet efforts to control it remain far from optimal. This study examines carbon tax as an environment-based fiscal instrument within the framework of green economy and environmental law, focusing on the manufacturing industry sector in Indonesia and its relevance to the achievement of Sustainable Development Goal 13 (SDG 13) on climate action. The research employs a normative juridical method with conceptual and statutory approaches, conducted through a literature review of regulations, policy documents, and relevant academic sources. The findings reveal that although Indonesia has established a legal basis for carbon tax through Law Number 7 of 2021 on Tax Regulations Harmonization, its implementation remains inadequate due to a range of structural obstacles. These include the unpreparedness of emission measurement and reporting systems, concerns over industrial competitiveness, capacity disparities among business actors, and weak institutional coordination in policy enforcement. Such conditions give rise to the risk that carbon tax will function merely as a symbolic policy without meaningful impact on industrial behavioral change. On the other hand, when seriously designed and implemented, carbon tax has the potential to serve as a key driver of industrial transformation toward energy efficiency, renewable energy adoption, and low-carbon technological innovation in alignment with the polluter pays principle and the sustainability principle in environmental law. This study concludes that strengthening the implementation of carbon tax in the manufacturing industry sector requires more operationally refined regulations, adequate institutional capacity building, and stronger integration between environmental fiscal policy and Indonesia's commitments under the SDG 13 agenda and the Paris Agreement.
Hubungan Masa Perikatan Audit (Audit tenure) dengan Kualitas Audit: Sebuah Kajian Literatur Fani, Azti Ainur; Fedurinam, Asti Saydatina; Ferandika, Arjun; Utama, Fikri Rizki
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ycnes796

Abstract

This study aims to examine the relationship between audit tenure and audit quality through a literature review approach. Audit tenure is the length of the working relationship between an auditor or public accounting firm and a client company in the process of auditing financial statements. The issue of audit tenure is important because it relates to auditor independence and the effectiveness of audit implementation. The research method used is a literature review, collecting various sources such as books, scientific journals, research articles, and regulations relevant to the research topic. Data were analyzed descriptively to understand the various views and findings of previous research regarding the effect of audit tenure on audit quality. The study results indicate that long audit tenure can improve audit quality because the auditor has a deeper understanding of the company's condition and internal control system. However, a long-term relationship also has the potential to reduce auditor independence due to closeness to the client, which can affect the auditor's objectivity in providing an audit opinion. Furthermore, an auditor rotation policy is implemented as an effort to maintain auditor independence and improve audit quality. Thus, a balance is needed between the benefits of auditor experience and the importance of maintaining auditor independence to maintain audit quality.
Integrasi Lean Manufacturing Dan FMEA Dalam Pengendalian Kualitas Produk Air Minum Dalam Kemasan : Sebuah Tinjauan Literatur Febrianti, Teti; Prasinta, Widya Retno
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rv65gj08

Abstract

The bottled drinking water (AMDK) industry demands consistent high quality and operational efficiency due to its direct relationship to public health. This study proposes improvements to the 330 mL bottled bottled drinking water production process at PT Muawanah Al Masoem Cikalang by integrating Lean Manufacturing and Failure Mode and Effect Analysis (FMEA) concepts. Lean Manufacturing is used to identify and eliminate waste through Value Stream Mapping (VSM), while FMEA is applied to analyze process failure risks and determine improvement priorities based on the Risk Priority Number (RPN). The integration of these two methods is expected to reduce lead times, reduce reject rates, and sustainably increase production efficiency.
Kaifiyyah Sholat Sukmasyariah, Alya; Alfajri, Faniska Aline; Al Ma’arif, Mikaila Nur Tsaqifa; Sofia, Rida
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mppv3j77

Abstract

Prayer is a primary form of worship in Islam, with detailed procedures (kaifiyyah) established based on the Qur'an and Hadith. This study aims to examine the concept of kaifiyyah of prayer, encompassing its definition, legal basis, and practical implementation in daily life. The method used is a literature study by analyzing various classical and contemporary literary sources. The results show that kaifiyyah of prayer encompasses not only physical movements but also aspects of recitation, reverence, and understanding of the meaning contained therein. A correct understanding of kaifiyyah of prayer is crucial for worship to be carried out in accordance with Islamic law and to have optimal spiritual value. Therefore, this study is expected to increase awareness among Muslims in performing prayer correctly and perfectly.
Integrasi Nilai Budaya Lokal dalam Pendidikan Islam di Thailand Selatan Yulianto, Dena; Dhabitah, Nafisa; Agnesia, Saskia Dwi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/c68rf986

Abstract

The integration of local cultural values in Islamic education is an important effort to maintain the religious and cultural identity of Muslim communities in Southern Thailand. Regions such as Pattani, Yala, and Narathiwat have strong Malay traditions that persist despite the dominance of Thai national culture. This study aims to examine how local cultural values are integrated into Islamic education and their role in shaping students' character. The method used is library research with a qualitative descriptive approach. The results show that the integration of local values, such as the use of the Malay language, religious traditions, and social values, strengthens religious understanding while preserving cultural identity. However, this integration also faces challenges such as government policies, globalization, and social conflict. Therefore, appropriate strategies are needed to ensure Islamic education remains relevant and contextual.
Prosedur Peminjaman Arsip Inaktif pada Unit Dokumen PT KAI DAOP 7 Madiun Anggraini, Dhea Rahayu; Kristianingsih, Tatiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/c08sgt79

Abstract

This study aims to describe the procedure for borrowing inactive archives at the Document Unit of PT Kereta Api Indonesia (Persero) Daop 7 Madiun. The research uses a qualitative descriptive method through direct observation, interviews, and documentation during the internship period. The results show that the archive borrowing process was previously carried out without a written procedure, causing difficulties in tracking archive circulation, lack of administrative evidence, and potential risks of loss or damage. Therefore, a structured borrowing procedure was developed, including submission through official memo, verification process, archive retrieval, documentation using Google Form, and signing of borrowing reports. The implementation of this procedure improves administrative order, accountability, and efficiency in archive services. This study contributes to the development of archival management practices, especially in managing inactive archive borrowing systematically and sustainably.paragraph.
Analisis Perceived Value Terhadap Loyalitas Muzakki dalam Perspektif Akuntansi Syariah pada Entitas Syariah Nonbank Arieska, Dwi; Adzarani T, Andi Rezky; Alfiah, Alfiah; Masyhuri, Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/pya7qw05

Abstract

This study discusses the role of perceived value in building muzakki loyalty in non-bank Islamic entities through the perspective of Islamic accounting. Muzakki loyalty is an important factor in maintaining the sustainability of zakat management institutions because it is related to public trust in the management of zakat funds. This study uses a qualitative approach with a library research method based on scientific journals, books, and previous studies relevant to the research topic. The data analysis technique was carried out by reviewing and interpreting various scientific sources systematically. The results show that service quality, transparency, accountability, service convenience, and the implementation of sharia principles are able to create positive perceived value and increase muzakki loyalty. From the perspective of Islamic accounting, the principles of trustworthiness, fairness, transparency, and responsibility become important foundations in building muzakki trust toward zakat management institutions. This study indicates that muzakki loyalty is influenced not only by service quality, but also by trust in the institution’s integrity in implementing sharia values consistently.

Page 69 of 69 | Total Record : 687

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