cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
+6282171350950
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Jl. ZA. Pagar Alam No.57, Gedong Meneng, Kec. Rajabasa, Kota Bandar Lampung, Lampung
Location
Kota bandar lampung,
Lampung
INDONESIA
Global Academy of Multidisciplinary Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 31107052     DOI : https://doi.org/10.35912/gams
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
Global Academy of Multidisciplinary Studies, published by Goodwood Publishing, is an online, peer-reviewed, open access scholarly journal dedicated to publishing high-quality, critical, and original research across diverse fields of study. The journal serves as a platform for researchers, academics, and practitioners to share innovative ideas, empirical findings, and theoretical advancements that contribute to the development of multidisciplinary knowledge. We welcome a wide range of manuscript types, including original research articles, review articles, book reviews, case studies, and critical discussions. The journal particularly encourages works that integrate multiple disciplines, address complex real-world problems, and offer insights that advance both theoretical frameworks and practical applications. By fostering intellectual exchange across disciplines, Global Academy of Multidisciplinary Studies aims to bridge the gap between theory and practice, stimulate scholarly debate, and support the dissemination of knowledge to a global audience.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 45 Documents
 1   2   3   4   5 
The Effect of Pressure, Opportunity, and Rationalization on Financial Reporting Fraud: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2020–2024) Egta Ayu Fadhillah Sugiarto; Zaharuddin Zaharuddin; Supriyadi Supriyadi
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3i1.4183

Abstract

Purpose: This study investigates the influence of pressure, opportunity, and rationalization, the three elements of the fraud triangle, on financial reporting fraud among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Research Methodology: A quantitative descriptive-verification design was used with secondary data from published annual financial reports. Pressure was proxied by leverage ratio, opportunity by changes in accounts receivable, and rationalization by auditor turnover (DCHANGE). Fraudulent financial reporting was measured using the Beneish M-Score. A sample of 67 companies (335 firm-year observations) was selected using proportional stratified sampling. Multiple linear regression analysis was applied. Results: The results showed that opportunity significantly affected financial reporting fraud (? = 0.891, p < 0.001), while pressure and rationalization were insignificant. Together, the three factors explained some variation in fraud risk (F = 7.812, p < 0.001, R² = 0.066). Conclusions: Opportunities, particularly changes in accounts receivable, were found to significantly influence financial reporting fraud. Pressure and rationalization, though insignificant individually, explained some variation in fraud risk. Internal controls on receivables management are critical. Further research is needed to explore additional variables and alternative fraud-measurement models. Limitations: This study focuses only on the manufacturing sector with a five-year observation period, and the DCHANGE proxy for rationalization may underestimate its true effect. Contributions: The findings offer empirical evidence on the roles of fraud triangle elements in Indonesian manufacturing, providing insights for regulators, auditors, and corporate governance practitioners in fraud prevention.
Strategic Drivers of Mangrove Ecotourism Development: Evidence from Mimika Regency, Indonesia Maria Mote; Trasna Putra Urip S; J. Ary Mollet
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3i1.4187

Abstract

Purpose: This study aimed to identify government strategies for developing mangrove ecotourism in Pomako, Mimika Regency, Papua Province, Indonesia, and determine priority strategies for sustainable ecotourism development based on strategic factor analysis. Research Methodology: A qualitative descriptive design was used, with data collected through questionnaires, interviews, observations, and documentation, and then analyzed using SWOT through IFAS and EFAS matrices involving purposively selected tourism staff and local community respondents. Results: The IFAS strength score was 4.489, and the weakness score was -1.785, yielding a net internal score of 2.703. The EFAS opportunity score was 4.606, and the threat score was -1.982, yielding a net external score of 2.624. The Cartesian coordinates (2.703; 2.624) position the site firmly in Quadrant I, corresponding to the SO (Strength-Opportunity) strategy, an aggressive growth orientation. Conclusions: Pomako's mangrove ecotourism possesses the internal assets and external conditions necessary to pursue an aggressive growth strategy. An integrated approach combining infrastructure investment, evidence-based marketing, and institutional strengthening is essential to sustain growth, protect ecosystems and maximize community welfare benefits. Limitations: This study has several limitations, including its focus on a single ecotourism site, which limits the generalizability of the findings to other contexts and locations. Additionally, the small purposive sample and cross-sectional nature of the study restrict the ability to draw statistical inferences and account for changes in the strategic landscape over time. Contributions: This study offers valuable insights into the strategic development of mangrove ecotourism in Pomako, Mimika Regency, Papua, by identifying key factors influencing growth through SWOT analysis.
Domestic Violence in Africa: A Systematic Review of Concepts, Patterns, and Interventions Anita Bans-Akutey
Global Academy of Multidisciplinary Studies Vol. 2 No. 4 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v2i4.3821

Abstract

Purpose: This systematic review employs domestic violence as an analytical lens to examine broader patterns, drivers, and responses to Gender-Based Violence (GBV) in African contexts. Research Methodology: Guided by established systematic review protocols, peer-reviewed journal articles were selected from major databases and screened using predefined inclusion and exclusion criteria. The review focused on studies addressing domestic violence in African countries, with attention to conceptual frameworks, socio-cultural and structural drivers, regional variations, and institutional responses. Data were extracted and synthesized thematically to identify recurring patterns, divergences across regions, and gaps in the literature. Results: The findings reveal that domestic violence in Africa is deeply embedded in gendered power relations, cultural norms, economic inequality, and weak institutional enforcement mechanisms. Significant regional variations emerge in the forms, prevalence, and social acceptance of domestic violence, shaped by differences in legal frameworks, kinship systems, and socioeconomic conditions. Although policy and legal reforms have expanded across many African countries, implementation gaps, limited survivor support services, and persistent social stigma continue to undermine effective prevention and response efforts in Africa. Conclusions: The persistence and prevalence of domestic violence across African contexts underscore deep-rooted gender hierarchies that reflect and reproduce wider patterns of inequality and violence. Limitations: The complexity and context-specific nature of domestic violence mean that generalized conclusions may not fully capture local variations in experience, reporting, and response. Contributions: This review offers an integrated and comparative perspective that moves beyond single-country or sector-specific analyses to a global perspective.
Human Resource Competence, Technology Utilization, and Safety Culture on Organizational Performance through Operational Effectiveness Susilo Susilo; Chablullah Wibisono; Sri Yanti
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3.n1.p37-48.2026

Abstract

Purpose: This study empirically examines the influence of human resource competence, technology utilization, and safety culture on organizational performance through operational effectiveness as an intervening variable at the Tanjung Uban Sea and Shipping Supervision Base (PPLP). Research Methodology: A causal quantitative design (explanatory research) was applied using a census technique across the entire population of 110 employees. Primary data were collected through a structured five point Likert questionnaire and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4, including outer model and inner model evaluation with bootstrapping of five thousand subsamples. Results: Human resource competence and technology utilization significantly strengthen operational effectiveness, while safety culture shows no significant effect. None of the three exogenous variables directly affects organizational performance, yet operational effectiveness significantly and directly improves performance and fully mediates the effects of competence, technology, and safety culture on organizational performance. Conclusions: Organizational performance at this high risk maritime base is achieved not through inputs alone but through their conversion into optimal operational effectiveness. Limitations: The study is confined to one maritime supervision unit with 110 respondents and relies solely on internal employee perceptions. Contributions: The findings extend capacity building theory in high risk public sector maritime institutions by demonstrating a full mediation pattern across all input variables.
The Application of Augmented Reality for Improving Basketball Shooting Skills: A Systematic Literature Review I Putu Agus Dharma Hita
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3.n1.p49-63.2026

Abstract

Purpose: This study aims to examine how augmented reality contributes to the improvement of basketball shooting skills and to build a conceptual synthesis of the cognitive, affective, and psychomotor mechanisms that explain this contribution. Research Methodology: A systematic literature review was conducted by identifying, screening, and analyzing scholarly articles published between 2020 and 2026 that addressed augmented reality, interactive digital media, and technology assisted training in basketball and related sports. Content analysis was applied to identify recurring patterns, agreements, and divergences among the reviewed studies. Results: The synthesis shows that augmented reality strengthens conceptual understanding of shooting mechanics, increases learner motivation and active participation, and improves shooting accuracy and motor coordination through three dimensional visualization and real time feedback. Conclusions: Augmented reality functions as a pedagogical bridge between technical demonstration and authentic practice, offering a promising avenue for modernizing shooting instruction in physical education. Limitations: The review relies on secondary literature rather than original experimental data, and the number of studies focusing specifically on basketball shooting remains limited. Contributions: This study offers an integrative conceptual framework linking augmented reality features to cognitive, affective, and psychomotor outcomes, providing a theoretical foundation for future empirical research and practical implementation in physical education curricula.

Page 5 of 5 | Total Record : 45

 1   2   3   4   5 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): August Vol. 2 No. 4 (2026): May Vol. 2 No. 3 (2026): February Vol. 2 No. 2 (2025): November Vol. 2 No. 1 (2025): August Vol. 1 No. 4 (2025): May Vol. 1 No. 3 (2025): February Vol. 1 No. 2 (2024): November Vol. 1 No. 1 (2024): August