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Journal of Multidisciplinary Academic and Practice Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 26562359     DOI : https://doi.org/10.35912/jomaps
Core Subject : Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Languange, Linguistic, Communication & Media Social Sciences Other
Journal of Multidisciplinary Academic and Practice Studies Published by Goodwood Publishing, Journal of Multidisciplinary Academic and Practice Studies is an international peer-reviewed and scholarly journal promoting high-quality multidisciplinary research on social, humanity, economics, business, technology, and education. Journal of Multidisciplinary Academic and Practice Studies welcomes submissions of scientifically-developed research manuscripts aiming to provide solutions and innovation both scientifically and practically in every aspect of life.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026): February" : 5 Documents clear
The Effect of Liquidity and Solvency on Company Value With Profitability as a Mediating Variable Chella , Chella; Purnama, Eka Desy
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.3837

Abstract

Purpose: This study examines the effect of liquidity and solvency on firm value, with profitability as a mediating variable, using empirical evidence from PT Panca Budi Idaman Tbk during the 2017–2024 period. Research methodology: This study employs a quantitative approach using secondary data from the company’s published financial statements. Liquidity is measured by the Current Ratio, solvency by the Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and firm value by Tobin’s Q. Data are analyzed using multiple linear regression and mediation analysis, supported by classical assumption tests and the Sobel test. Results: The results show that liquidity has a positive and significant effect on profitability, while solvency has a negative and significant effect on profitability. Profitability positively and significantly affects firm value. Liquidity also has a positive and significant direct effect on firm value, whereas solvency does not have a significant direct effect. Mediation analysis confirms that profitability significantly mediates the relationship between liquidity and firm value, as well as between solvency and firm value. Conclusions: The study concludes that profitability plays a key mediating role in transforming liquidity conditions and capital structure decisions into higher firm value, supporting signaling theory that strong financial performance sends positive signals to the market. Limitations: The study is limited to a single listed company and selected financial ratios, which may restrict generalizability. Contribution: This research contributes empirical evidence on profitability as a mediating mechanism linking liquidity and solvency to firm value and provides practical insights for managers and investors.
The Role of Corporate Governance and Financial Performance on Financial Distress Heriyanto, Tyfani; Alie, Maria Septijantini; CN, Yudhinanto; Desmon , Desmon; Oktaria, Eka Travilta; Megasari , Megasari; Bakti, Umar
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.3838

Abstract

Purpose: This study examines the influence of good corporate governance—comprising institutional ownership, the board of directors, the board of commissioners, independent commissioners, and the audit committee—on financial distress, with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Research Methodology: A quantitative approach using secondary data from the financial reports of 15 manufacturing companies over five years (75 samples) was applied. Purposive sampling was used, and data were analyzed to test both the direct and indirect effects of corporate governance components on financial distress through financial performance. Results: The findings show that all corporate governance components simultaneously affect financial distress. Specifically, institutional ownership, the board of commissioners, and the audit committee negatively and significantly influence financial distress, both directly and via financial performance. Meanwhile, the board of directors and independent commissioners positively and significantly affect financial distress, both directly and through financial performance. Conclusions: Good corporate governance plays a significant role in shaping financial distress, and financial performance acts as an important mediating mechanism. Certain governance elements can either mitigate or exacerbate financial distress depending on their influence. Limitations: This study is limited to manufacturing companies listed on the Indonesia Stock Exchange and focuses on selected governance indicators, excluding external economic or industry-specific factors. Contribution: The study provides empirical evidence on the role of corporate governance in financial distress and highlights the mediating function of financial performance, offering practical guidance for managers and investors to improve governance structures and enhance firm stability and performance.
Students’ Perception of the Availability and Usage of Information and Communication Technology in Teaching and Learning in Senior Secondary Schools in Kogi State, Nigeria Amorha, Ifeagachukwu
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.3994

Abstract

Purpose: This study aims to examine students’ perceptions of the availability and usage of information and communication technology (ICT) in teaching and learning in senior secondary schools in Kogi State, Nigeria. Research Methodology: This study adopted a descriptive survey research design. The population comprised 1,034,726 students, of whom 318 were sampled from six senior secondary schools (two from each senatorial zone) with an accessible population of 3,233, using 10% sampling as suggested by Glenn (2012). Data were collected using a self-structured questionnaire titled Students’ Perception of Availability and Usage of ICT Questionnaire (SPAUICTQ). The instrument was validated through face, content, and construct validity and yielded a reliability index of 0.68 using Pearson ’sproduct moment correlation. Data were analyzed using frequency counts, percentages, mean, standard deviation, and t-tests. Results: The findings revealed that students had a positive perception of the availability of ICT tools, with female students showing higher perception levels. It also indicated moderate usage of ICT tools in teaching and learning, irrespective of location. Conclusions: ICT tools are generally available but not optimally utilized in teaching and learning processes. Limitations: This study was limited to selected schools in Kogi State and relied on self-reported data, which may have introduced bias. Contributions: This study provides empirical insights into ICT integration in secondary education and offers recommendations for improving its effective usage among stakeholders.
Ways to Increase Employment in the Service Sector ogli, Usmonov Murodbek Dusmurot
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.3999

Abstract

Purpose: This study investigates the structural, technological, and institutional factors affecting employment growth in Nigeria's service sector from 2010 to 2023. It examines how structural transformation, innovation, and institutional frameworks influence service-sector expansion using global employment data from the World Bank and other sources. Research Methodology: A multilevel analytical framework is applied, focusing on structural changes, innovation dynamics, and institutional influences based on global employment data. Results: By 2023, service-sector employment had grown to over 50% of the total employment, while agricultural employment declined and industrial employment remained stable. Service-sector growth does not automatically lead to inclusive or high-quality employment. Digitalization and innovation have varying effects, with knowledge-intensive services creating higher-skilled jobs, while automation risks displacing routine labor. Institutional quality plays a key role in determining whether service-sector growth follows a high-road path (productivity and decent work) or a low-road path (informality and precarious employment). Conclusions: This study emphasizes the importance of policies ensuring that service-sector growth results in inclusive, sustainable, and high-quality employment. Institutional quality is critical in shaping these outcomes. Limitations: This study is limited by its reliance on secondary data, which may not fully capture local or nuanced employment trends. Contributions: This study provides a multilevel framework integrating structural, technological, and institutional factors, with policy recommendations for middle-income economies seeking sustainable service-sector development.
Exploring The Influence of Substance Abuse on Youth Psycho-Social Health in Taraba State, Nigeria Harry, Atabor Michael; Reamen, Justina Ingiaga Denen
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.4038

Abstract

Purpose: This study aims to examine the influence of substance abuse on the psycho-social health of youths in Taraba State, Nigeria, particularly focusing on emotional stability and self-esteem. Research Methodology: This study employed a quantitative approach using a cross-sectional survey design. Data were collected from 353 youths aged 15–35 years across the sixteen Local Government Areas of Taraba State using structured questionnaires. The sampling technique used was stratified random sampling to ensure representation across the study area. Data were analysed using descriptive statistics and simple linear regression through SPSS to determine the effect of substance abuse on emotional stability and self-esteem. Results: The results reveal a significant negative relationship between substance abuse and psychosocial wellbeing. Substance abuse significantly predicts lower emotional stability (? = ?0.385, p < .001) and lower self-esteem (? = ?0.269, p < .001). The findings indicate that higher levels of substance use are associated with emotional dysregulation, anxiety, feelings of guilt and worthlessness, and social withdrawal among youths. Conclusions: The study concludes that substance abuse significantly undermines the psycho-social health of youths in Taraba State, contributing to emotional instability, reduced self-esteem, and broader psychological distress that may reinforce cycles of dependency. Limitations: The study is limited by the cross-sectional design and reliance on self-reported data, which may affect generalizability. Contributions: The study provides empirical evidence to support the development of youth-cantered mental health interventions, community awareness programs, and improved rehabilitation services to reduce substance abuse and enhance youth wellbeing in Taraba State.

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