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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 1,236 Documents
 84   85   86   87   88 
Pengaruh ESG Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Benny Mohammed Edres; Rasyidi Faiz Akbar
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/0vzv1v33

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed on the Indonesia Stock Exchange. Financial performance is proxied by Return on Assets (ROA), while ESG is measured through three dimensions: Environmental, Social, and Governance. This research uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, the Indonesia Stock Exchange, and ESG scores from BGK Foundation. The population consists of mining companies listed on the IDX, while the sample was selected using purposive sampling, resulting in 8 companies and 48 observations during 2018-2023. The analytical technique employed is panel data regression using the Fixed Effect Model with clustered standard errors. The results show that Environmental, Social, and Governance have no significant partial effect on ROA. However, the three ESG dimensions simultaneously have a significant effect on ROA. These findings indicate that ESG is more relevant when understood as an integrated strategy rather than as separate policies in explaining the financial performance of mining companies.
Analisis Penerapan Variable Costing Sebagai Alat Bantu Pengambilan Keputusan Manajerial pada UMKM Keripik Pisang Sulastri Lampung Aura Azzahra Karim; Azahra Nur Fitri; Elsa Ayu Winanda; Hanny Virginia; Umarotun Niswah
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6vqv4m49

Abstract

This study aims to analyze the application of the variable costing method as a managerial decision-making tool in the Sulastri Banana Chips MSME in Lampung, calculating the variable Cost of Goods Sold (COGS), and determining the contribution margin and break-even point (BEP). This study employed a qualitative-descriptive case study with a cost analysis approach. Data were obtained through direct interviews with the business owner and field observations. The analysis was conducted by comparing the traditional (full costing) and variable costing methods using production data for November 2025. The results showed that the COGS per package using the variable costing method was Rp6,253.75, Rp37.50 lower than the traditional method of Rp6,291.25. The contribution margin per package was Rp7,746.25 with a selling price of Rp14,000. The application of variable costing has been proven to provide more relevant and transparent cost information for short-term managerial decision-making in MSMEs, including determining minimum selling prices and evaluating special orders.
Tradisi Manyanda di Nagari Talang Kabupaten Solok pada Karya Tari "Seratus" dalam Manyaratuih Hari Iffah Zaaidah; Syahril Syahril; Adjuoktoza Rovylendes; Dony Osmond
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/teme8f38

Abstract

The dance work "SERATUS" is inspired by the Manyanda tradition, which has several stages, one of which is the manyaratuih hari (the traditional wedding ceremony). This stage involves a dowry procession performed by both the groom and the bride. In this work, the artist attempts to interpret the dowry procession for both parties, while also depicting the customary penalty of the death of a cat, which the family faces if they fail to follow the Manyanda tradition. The dance work "SERATUS" is realized using props inspired by the dowry forms used in the tradition. The methods used in the creation process include data collection and field observation, exploration, improvisation, forming, and evaluation. This work is performed by eight dancers and supported by eight supporting dancers. The work uses a dramatic style with a social theme, reinforced by the use of live techno music as accompaniment, thus supporting the dramatic flow in line with the artist's concept.
Tor-Tor Raja-Raja sebagai Identitas Budaya Masyarakat Jorong Silayang Kecamatan Ranah Batahan Kabupaten Pasaman Barat Zahratun Nisa; Hardi Hardi; Auliana Mukhti; Oktavianus Oktavianus
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hcccn940

Abstract

This research aims to examine Tor-tor Raja-Raja as the cultural identity of the Mandailing community in Jorong Silayang, Ranah Batahan District, West Pasaman Regency. This study employed a qualitative method with a descriptive approach to describe factually the existence and implementation of Tor-tor Raja-Raja in community life. The theories used in this research are cultural identity theory by Alo Liliweri and Jonathan Rutherford, as well as performance structure theory by R. M. Soedarsono. Data collection techniques included observation, interviews, and documentation involving traditional leaders, artists, and local community members. The results show that Tor-tor Raja-Raja is a cultural identity passed down from generation to generation and is still preserved today. This dance is characterized by performers from traditional leadership groups or kings, an odd number of dancers, and performances limited to certain traditional ceremonies such as weddings and welcoming honored guests. Furthermore, Tor-tor Raja-Raja functions as a means of respect, reinforcement of customary values, and social communication within Mandailing society.      
Strategi Pembelajaran dalam Membangun Kesiapan Mahasiswa Menjawab Tadribat Bahasa Arab di Kelas Desta Aditya; Muhammad Hasbi i Ashiddieqy; Usamah Abdul Aziz; Angger Bimantara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tppsaz17

Abstract

This research explores the teaching strategies utilized by lecturers to bolster students' preparedness in tackling Arabic language exercises (tadribat) in the classroom. It also examines students’ readiness for these exercises and identifies challenges faced during their preparation. The study adopted a descriptive qualitative methodology, engaging two lecturers and two second-semester students from STAI Ali Bin Abi Thalib Surabaya, selected through purposive sampling. Data collection methods included observation, in-depth interviews, and documentation, while analysis involved data condensation, data display, and conclusion drawing. Data validity was ensured using source triangulation. The findings indicate that lecturers employed a variety of strategies to enhance learning outcomes. These strategies included fostering commitment through academic contracts, employing random questioning techniques, incorporating scaffolding methods, utilizing visual media and digital tools, and creating an Arabic-speaking environment (bi’ah lughawiyyah). Students demonstrated readiness through self-directed study sessions a day prior to class, the use of digital learning platforms, and engaging in collaborative peer discussions. These approaches collectively enhanced students’ confidence, classroom engagement, and their ability to address exercises with greater precision and speed. Despite these successes, the study also identified notable challenges. These included psychological obstacles, varied educational backgrounds among students, overreliance on AI-based tools, constrained instructional time, and limited opportunities to practice Arabic outside of the classroom setting. The research underscores the critical role of integrating effective teaching strategies, encouraging student autonomy, and fostering supportive learning environments to improve Arabic language proficiency.
Prakiraan Nilai Daya Dukung Daerah Aliran Sungai Ciwulan Errile Bimasaputra; Chay Asdak; Edy Suryadi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kew4v754

Abstract

Penelitian ini bertujuan untuk memprakirakan nilai daya dukung Daerah Aliran Sungai (DAS) Ciwulan sebagai indikator keberlanjutan pengelolaan sumber daya alam di wilayah tersebut. Pendekatan yang digunakan bersifat evaluatif-kuantitatif sesuai dengan Peraturan Menteri Kehutanan P.61/Menhut-II/2014 dengan mengintegrasikan lima indikator utama: kondisi lahan, tata air, sosial ekonomi, nilai investasi bangunan, dan pemanfaatan ruang wilayah. Data yang dianalisis berasal dari citra satelit, peta topografi, data hidrometeorologi, survei lapangan, dan data sekunder dari instansi terkait untuk periode 2020–2024. Hasil penelitian menunjukkan bahwa kondisi DAS Ciwulan mengalami tekanan ekologis yang ditandai oleh tingginya tingkat erosi, penurunan tutupan vegetasi, dan fluktuasi debit air yang memengaruhi fungsi hidrologis dan sosial ekonomi. Nilai akhir daya dukung DAS Ciwulan berada pada kategori buruk dengan skor 106,75, yang menandakan perlunya upaya konservasi dan rehabilitasi lahan di wilayah hulu serta pengendalian pemanfaatan ruang di wilayah budidaya. Temuan ini memberikan dasar ilmiah bagi pemerintah daerah dan pemangku kepentingan untuk merumuskan kebijakan pengelolaan DAS yang adaptif, berbasis daya dukung, dan berkelanjutan.
Hubungan antara Kecemasan Finansial dengan Kesejahteraan Psikologis pada Mahasiswa Rantau Tingkat Akhir Universitas X Brainy Fadli Adi Putra; Damajanti Kusuma Dewi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/h2arh713

Abstract

Background: Final-year non-local students face compounded structural vulnerability, navigating peak academic demands while independently managing their finances without direct family support. Objective: This study examined the relationship between financial anxiety and psychological well-being among final-year non-local students at Universitas X. Methods: A quantitative correlational design was employed with 250 participants selected through purposive sampling. Financial anxiety was measured using an adapted scale based on Archuleta et al. (2013) (16 items, 5 subscales, α = 0.937) and psychological well-being was assessed using an adapted PWB-18 scale based on Ryff's six dimensions (18 items, α = 0.890). Spearman's rank correlation was applied as data were not normally distributed. Results: A significant negative relationship was found between financial anxiety and psychological well-being (r = −0.469; p < 0.001; r² = 0.220), indicating that perceived financial pressure is associated with diminished psychological functioning. Conclusion: These findings provide an empirical basis for developing student support programs that address the psychological dimensions of financial pressure among non-local students, not merely its economic aspects.
Perancangan Sistem Informasi Akuntansi Persediaan Berbasis Microsoft Access pada Apotek Mizan Palembang Farah Salsabila; Sukmini Hartati; Eka Jumarni Fithri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/57yk3g51

Abstract

Inventory management at Apotek Mizan Palembang is currently conducted manually using stock books and administrative documents, resulting in high recording error risks, delayed stock information, difficulties in controlling minimum stock levels, and time-consuming report preparation prone to errors. This study aims to design an inventory accounting information system based on Microsoft Access to address these problems. Data collection methods include interviews, observations, and questionnaires with the owner/apothecary and internal pharmacy documents. The designed system comprises tables (product, purchase/sales transaction, detail), queries (Detail, Product, Purchase/Sales Transaction), forms (Login, Main Menu, Product, Purchase/Sales Transaction), and stock card reports. Testing shows the system can automate transaction recording, update stock in real-time, and generate reports quickly and accurately. This system improves operational efficiency, strengthens inventory control, and provides more reliable information for decision-making.
The Impact of Social Media on Group Decision-Making Processes: A Bibliometric Review Hanifan Ega Pratama; Syahrul Safi’Uddin; Kalfizer Tappang; Reynaldi Reynaldi; Diky Diky; Chandika Mahendra Widaryo; Muhammad Ramadhani Kesuma
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3bzy9d97

Abstract

This study maps and analyses the scholarly literature on the impact of social media on group decision-making processes, with a particular focus on the human resource management (HRM) context, using a bibliometric approach. Data were retrieved from Scopus databases, yielding 116 peer-reviewed articles spanning 2006 to 2026. VOSviewer software was employed to visualise co-authorship networks and keyword co-occurrence patterns, enabling systematic mapping of collaboration structures and thematic evolution. The field exhibits substantial scientific impact, averaging 48.59 citations per document, and is characterised by extensive global collaboration. Thematically, research has evolved from a conceptual stage centred on trust and community interaction toward an applicative and computational stage dominated by big data, artificial intelligence (AI), and consensus model optimisation. Enterprise social media platforms have emerged as strategic infrastructure reinforcing collaboration and inclusivity in hybrid work environments, although challenges related to group bias amplification, polarisation, and echo chamber dynamics remain persistent. Organisations operating in digital and hybrid environments should strategically govern social media platforms to leverage collective intelligence while proactively mitigating algorithmic bias and polarisation risks in group decision-making. This is among the first bibliometric studies to specifically focus on the intersection of social media and group decision-making within an HRM context, identifying AI-driven decision architectures and digital bias mitigation as the most critical frontier for future research.
Efektivitas Pengendalian Internal Berbasis COSO dalam Pencegahan Fraud pada Pengelolaan Kas: Studi Literatur dengan Identifikasi Faktor Dominan Ramadanis Ramadanis; Olivia Rahmadani; Doni Septian; Alina Tasya; Salwa Agusti Putri; Nayla Atissha Wulandari; Andrea Khalistio Safitri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/12et4s33

Abstract

This study aims to analyze the effectiveness of internal control based on the COSO framework as an effort to prevent fraud in cash management and identify the dominant factors that influence its effectiveness. The study uses a qualitative approach with a literature study method through a review of various scientific articles, books, reports, and relevant references published in the 2020–2025 period. Data collection was carried out through a literature review, then analyzed through the stages of identification, selection, extraction, grouping based on two main themes (effectiveness and factors), and synthesis of research findings to produce a conceptual framework. The results of the study indicate that internal control plays a significant role in minimizing the risk of fraud in cash management. The implementation of effective internal controls, such as segregation of duties, authorization systems, transaction documentation, monitoring, and periodic reconciliation, can reduce the opportunity for fraud. This answers the first problem formulation regarding the effectiveness of internal control. However, the effectiveness of internal control is not only determined by formal procedures, but is also influenced by six main factors: the quality of human resources, leadership integrity, segregation of duties, organizational culture, utilization of information technology, and ongoing supervision. Of these six factors, human resource quality and leadership integrity were identified as the most dominant factors that consistently influence the effectiveness of internal control, addressing the second research question. Research findings indicate that weaknesses in these factors can open up opportunities for fraud, even when a control system is in place. Therefore, organizations need to consistently integrate all COSO components and strengthen ethical values ​​and HR competencies to enhance fraud prevention and safeguard organizational assets.  

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