Journal of Multidisciplinary Academic Business Studies

Journal of Multidisciplinary Academic Business Studies Published by Goodwood Publishing, Journal of Multidisciplinary Academic Business Studies is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various business issues. Journal of Multidisciplinary Academic Business Studies welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas business

Journal of Multidisciplinary Academic Business Studies Published by Goodwood Publishing, Journal of Multidisciplinary Academic Business Studies is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various business issues. Journal of Multidisciplinary Academic Business Studies welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas business

Published
2024-03-01

Articles

Interactive Biology media learning development based on Google Site to developing the learning result

Purpose: This research aims to develop interactive learning media based on Google Site for student learning styles or Learning Style, because each student has a different learning style, whether visual, kinesthetic or audio-visual learning styles. Research methodology: The methodology used in this research is qualitative Research and Development research with a 4D approach, which is an extension of defining, designing, developing and disseminating. The instruments used in this research include validation and practicality sheets, pre-test and post-test question instruments. Results: The data processing carried out in this research is processing media validity data and also its practicality using the N-Gain test. The research results obtained are: 1) Assessment of the suitability of the media by media experts at 80%. 2) Assessment of the suitability of the material by material experts at 80%, meaning that the media and learning materials fall into the appropriate category and do not need to be revised. The effectiveness test of N-Gain data media shows a percentage of 56.297%. Based on the N-Gain effectiveness interpretation category, a treatment is said to be effective if it meets a percentage above 76%. It is said to be quite effective if it meets a percentage between 56-75%. Based on the results of this research, the model product developed is quite effective and has a good contribution to improving the learning outcomes of junior high school students.

Flipbook-based personal development information service model for enhancing self-awareness in late adolescents

Purpose: This study aims to develop a flipbook-based personal development information service model and examine the increase in self-awareness of late adolescents as a measure of its effectiveness. Method: This research used development research methods with an ADDIE design. The instruments used in this study were validation and practicality sheets, model needs analysis questionnaires, self-awareness questionnaires, interviews, and observations. The data processing used in this research is by processing data on the model's validity and practicality, and N-gain test analysis and Paired Sample t-test using SPSS version 24 were also carried out to evaluate effectiveness. Results: The research results obtained are: 1) assessment of the feasibility of the flipbook-based personal development information service model shows a high validity category with an average value of 91%, and its practicality is considered very practical to use with an average value of 87%; 2) assessment of effectiveness, there is a Sig.2 tailed value of 0.000 < 0.025, so Ho is rejected, and Ha is accepted, as well as an increase in the average (Gain) of pretest and post-test data of 0.60, which is classified as a medium criterion. Based on the research results, the developed product model is effective and contributes to increasing self-awareness among high school students in late adolescence.

The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP)

Purpose: Many cases related to audit quality in Indonesia have become phenomena that need to be investigated. Some determinants of audit quality are competence, independence, and professionalism. In practice, an auditor has problems carrying out his duties. However, this is a challenge for auditors. Therefore, the purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Method: The variables in this research are Competence (X1), Independence (X2), Professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The type of research carried out in this study was quantitative using primary data. The data-collection technique used in this study was a questionnaire. The population of this research included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The sample used in this study was determined using a random sampling technique. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test. Result: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, it shows that the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.

Model development of empowered on the job training program to improve the school leadership effectiveness

Purpose: The development of an on-the-job training program manual model is a critical step for educational units within the framework of sustainable human resource capacity development, which aims to see the need for an on-the-job training program for school leadership teams to improve their leadership effectiveness. This certainly needs to be supported by the design of an on-the-job training program for school leadership teams to improve their leadership effectiveness as an alternative means of capacity building for school leadership teams in managing schools. In addition, it is also to see the validity, practicality, and effectiveness of the on-the-job training program model for the school leadership team to improve their leadership effectiveness which in turn can provide significance to the education services managed in schools. Method: This study used a development research method based on Smith and Ragan's design. The instruments used in the study were validation and practicality sheets, model needs analysis questionnaires, interviews, and observations. Data on the validity and practicality of the model were obtained during data processing. Data processing was continued with paired sample t-test analysis using SPSS and N-Gain to determine the effectiveness. Results: The results of existing research show: 1) an assessment of the feasibility of the EMPOWERED OJT model to increase the effectiveness of school leadership shows a very high validity category with an average value of 84%, and its practicality is considered very practical with an average value of 95%; 2) an assessment of effectiveness, there is a Sig value. (2-tailed) is <.001, which is < 0.05, indicating that H0 is rejected and Ha is accepted. This shows the influence of using the OJT program model manual to increase the effectiveness of school leadership. It is also seen that there is an increase in the average (gain) of the pretest and posttest data of 0.73, which is included in the medium group criteria. Based on the results of this research, the developed product model is effective and contributes positively to increasing the effectiveness of leadership in schools, in this case, in the ranks of school leaders.

The effect of capital intensity, leverage, liquidity, moderated by company size on tax agressiveness (Empirical study on energy companies listed on the Indonesia Stock Exchange for the 2018-2022 period)

Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables on tax aggressiveness. Method: This study used Energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chosen. The data analysis in this study used panel data regression with views. Results: Capital intensity has a negative effect on tax aggressiveness; leverage and liquidity have no effect on tax aggressiveness; company size can moderate the effect of capital intensity on tax aggressiveness, but company size cannot moderate the effect of leverage and liquidity on tax aggressiveness.

Development of a manual for standardizing the teachers recruitment process

Purpose: This research aims to design clear and structured guidelines to ensure that each stage of the teacher recruitment process is carried out consistently and according to established standards. Method: This type of research uses a research and development (R&D) approach using the Thiagarajan et al. development model, known as 4D models, namely, 1) definition, 2) design, 3) development, and 4) dissemination. Data collection involves conducting surveys, interviews, and questionnaires, whereas data analysis techniques use qualitative and quantitative descriptive analyses. Results: The research results show that 1) the material used in developing the teacher recruitment manual is in the form of objectives, procedures, and selection criteria; 2) the material for the process of developing the teacher recruitment manual through four stages define, design, develop, disseminate; 3) quality or suitability obtained from HRM score validation results of 41 with a percentage of 75%, Education Management score validation results of 32.5 with a percentage of 81%, language score validation results of 54 with a percentage of 98%; and 4) the practicality test results from stakeholders were 4.24, with a percentage of 85%, indicating that manual use is declared practical to use.

Ethical violation by the Chairman of the Constitutional Court against Indonesian law and democracy

Purpose: This study aims to analyze the decision of the Honorary Council of the Constitutional Court Number 02/MKMK/L/11/2023 regarding violations of the code of ethics of the chairman of the Constitutional Court, where the Constitutional Court's decision on the age limit of presidential and vice presidential candidates has caused polemics and pros and cons for society and Indonesian democracy. Method: The research method used is normative legal research that focuses on coherence between principles, concepts, and positive legal rules. Results: The results of this study indicate that the Decision of the Honorary Council of the Constitutional Court Number 02 / MKMK / 11/2023 states that Anwar Usman was proven to have committed serious violations of the code of ethics and behavior of constitutional judges in a state of law; the position of the ruler and the people in the eyes of the law are the same (equal) and not people who have power will feel immune to the law. In carrying out their duties as Constitutional Court Judges, they must uphold the code of ethics and not abuse trust, position, or authority for personal or group interests. Therefore, the decision of the Honorary Council of the Constitutional Court Number 02/MKMK/L/1/2023 imposed on the Chief Justice of the Constitutional Court is expected to restore public trust in the institution of the Constitutional Court. Limitations: The limitation of this research is the decision of MKMK Number 02/MKMK/L/11/2023 and the code of ethics of the office. Contributions: This research can contribute to Constitutional Court Judges in giving judicial decisions to pay attention to the code of ethics of office, for legal academics as research material in adding insight into positive law, and for the community to restore public trust in the Constitutional Court.

Obstacles to the enforcement of sovereignty in the land border area of the Unitary State of Republic Indonesia (NKRI) with the Republic Democratic Timor Leste (RDTL)

Purpose: This paper aims to determine the extent of the enforcement of the sovereignty of the territory of the Republic of Indonesia in North Insana District, North Central Timor Regency, and Oecusse District, Democratic Republic of Timor Leste (RDTL). In 1999, following a UN-supervised referendum, Timor Leste seceded Indonesia after 24 years, marking its transition to independence. The nascent state is now tasked with delineating its borders with adjacent nations, notably Indonesia, to affirm its sovereignty and preempt potential territorial disputes. Method: This study employed a dual-methodology approach, integrating library research—comprising an analysis of books, international treaties, seminar proceedings, correspondence, online resources, and other scholarly materials—with empirical fieldwork conducted in the border region under investigation. Results: The research findings highlight two primary issues in the RI-RDTL border area, particularly in the North Insana District. First, indeterminate territorial boundaries result in frequent illegal cross-border activities by border communities, who feel marginalized in the developmental agenda and often turn to neighboring countries for their needs. Second, development in the border region, exemplified by the micro-level traffic at Haumusu Wini Village, calls for a broader, more inclusive developmental approach. Challenges to sovereignty in this context stem from constrained resources, inadequate infrastructure and facilities, limited accessibility and insufficient funding. Limitations: Two significant limitations of this study could be addressed in future research: the authors' time constraints and the distance of the research location. Contributions: This contribution highlights the significance of territorial sovereignty in comprehensive state protection.

The absolute competence of the industrial relations court resolving employment termination disputes

Purpose: The jurisdictional scope or competence of the Industrial Relations Court is elaborated in Section 56, Law Number 2, Year 2004. However, Section 56 Number Law 2 Years 2004 has spurred further debate regarding the proper competence of the Industrial Relations Court because, under this law, the Court has issued ineffective and inefficient court decisions. In response to this debate, this study problematizes the competence of the Industrial Relations Court in presiding over the termination of employment contracts. Method: In analyzing the problem, this research uses a normative juridical method that has a systematic way of conducting research, focusing on competency theory, the theory of justice and supremacy of law, subjective justice, competency of the Industrial Relations Court according to existing laws and regulations, and experts’ views regarding the contribution of the existing literature to the competency of Industrial Relations Court judges. Results: This study argues that an excess of laws governs the termination of employment contracts, which supposedly lies under the competence of the Industrial Relations Court. Hence, to protect the rights of employees in the context of industrial relations, a judicial review of Law Number 2 Year 2004 on manpower is required. Limitations: This research has a number of limitations, including the time required to search for additional references, such as the latest journals, and comparisons with the competence of industrial relations courts in various countries. Contributions: It is hoped that the results of this research can provide information as a basis for consideration and contribution of thought to policymakers in formulating laws and regulations more effectively and efficiently to bring justice, legal certainty, and benefits to society.