Journal of Multidisciplinary Academic and Practice Studies https://goodwoodpub.com/index.php/JoMAPS <p align="justify">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.</p> Goodwood Publishing en-US Journal of Multidisciplinary Academic and Practice Studies 2656-2359 <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">Creative Commons Attribution License (CC BY-SA 4.0)</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> </ol> Analysis of the effect of the Family Hope Program on extreme poverty in Mimika District https://goodwoodpub.com/index.php/JoMAPS/article/view/3125 <p><strong>Purpose:</strong> This study aims to analyze the impact of the Family Hope Program (PKH) on alleviating extreme poverty in Mimika District. The main focus is to assess the effectiveness of government social assistance in reducing the number of extremely poor families using a panel data approach.</p> <p><strong>Research</strong> <strong>methodology</strong>: Using panel data analysis methods through Fixed Effects (FE) and Random Effects (RE) models. The selection of the FE and RE models is based on the consideration that panel data allows for controlling unobserved heterogeneity between observation units. The Hausman test will be used to determine the most appropriate model between FE and RE. Data processing in this study was carried out using Eviews version 7.2.</p> <p><strong>Result</strong><strong>s: </strong>Social assistance through PKH has a significant effect on reducing extreme poverty in Mimika District.The number of extremely poor families decreased from 3,709 families in 2022 to 2,691 families in 2024. Regression results indicate that every increase in PKH assistance contributes to a decrease in the number of extremely poor individuals.The program's effectiveness varies across districts, especially in remote areas with poor infrastructure.</p> <p><strong>Conclusions: </strong>The Family Hope Program (PKH) has proven effective in helping to reduce extreme poverty in Mimika District. The conditional assistance provided through PKH has improved the welfare of beneficiary families, although its effectiveness differs across regions depending on infrastructure and access to basic services.</p> <p><strong>Limitations: </strong>The variation in program effectiveness across districts indicates limitations in infrastructure and access to basic services (education and healthcare), which affect program success.This study does not deeply explore local social, cultural, and economic factors that may also influence program outcomes.</p> <p><strong>Contribution</strong><strong>:</strong> Provides empirical evidence on the effectiveness of conditional social assistance (PKH) in reducing extreme poverty in underdeveloped regions. Offers policy recommendations for local governments to better allocate and optimize social assistance programs based on infrastructure conditions and access to public services in each district.</p> Yohanis Sakke Palitean Copyright (c) 2025 Yohanis Sakke Palitean https://creativecommons.org/licenses/by-sa/4.0 2025-06-30 2025-06-30 3 3 509 522 10.35912/jomaps.v3i3.3125 Effectiveness of the Management of Junior High School Operational Assistance Funds in Wania District, Mimika Regency https://goodwoodpub.com/index.php/JoMAPS/article/view/3140 <p><strong>Purpose: </strong>This study aims to evaluate the effectiveness of School Operational Assistance (BOS) fund management at SMP Negeri 7 Mimika, focusing on four key components: planning, implementation, reporting, and supervision.</p> <p><strong>Research/m</strong><strong>ethodology</strong>: A mixed-methods approach was employed, combining both quantitative and qualitative techniques. Primary data were collected through questionnaires, interviews, and observations involving the school principal, BOS treasurer, teachers, and school committee members. Secondary data were obtained from official documents, including the School Activity and Budget Plan (RKAS), BOS financial reports, and government technical guidelines. Quantitative analysis was conducted using the formula (Actual Score / Expected Score × 100%) to measure effectiveness, while qualitative analysis involved source triangulation to identify key challenges.</p> <p><strong>Result</strong><strong>s: </strong>The findings indicate that the overall management of BOS funds at SMP Negeri 7 Mimika was classified as "very effective," with an effectiveness score of 84.13%. All four components were implemented in accordance with the relevant technical and administrative guidelines. However, challenges were noted in community involvement and the completeness of administrative documentation.</p> <p><strong>Conclusions: </strong>The management of BOS funds at SMP Negeri 7 Mimika is considered very effective, with an overall score of 84.13%. All key components planning, implementation, reporting, and supervision were carried out in accordance with official guidelines. However, improvements are needed in community involvement and administrative documentation to further enhance transparency and accountability.</p> <p><strong>Limitations: </strong>This study was limited to a single school and relied on stakeholder perceptions, which may not fully capture broader trends in BOS fund management across the region. In addition, the qualitative findings were based on a relatively small sample size.</p> <p><strong>Contribution</strong><strong>: </strong>This research provides practical insights into effective BOS fund management and highlights areas for improvement, contributing to policy refinement and increased transparency at the school level.</p> Desi Pali Elsyan R. Marlissa Halomoan Hutajulu Copyright (c) 2025 Desi Pali, Elsyan R. Marlissa, Halomoan Hutajulu https://creativecommons.org/licenses/by-sa/4.0 2025-07-01 2025-07-01 3 3 10.35912/jomaps.v3i3.3140 Analysis of the Effect of Supplementary Food Provision (PMT) Budget Distribution on Improving Child Nutrition for Stunting Eradication in Mimika Regency https://goodwoodpub.com/index.php/JoMAPS/article/view/3138 <p><strong>Purpose:</strong> This study aims to analyze the effect of the distribution of the Supplementary Food Provision (PMT) budget on improving child nutrition for stunting alleviation in Mimika Regency.</p> <p><strong>Research </strong><strong>methodology</strong>: The analysis method used is the associative method. The data collection methods used were questionnaires and interviews. The analysis method used is simple linear regression</p> <p><strong>Result</strong><strong>s: </strong>that the distribution of the PMT budget has provided benefits to the target group, especially children under five and pregnant women who are at risk of malnutrition. However, the effectiveness of this program still faces various challenges that need to be improved so that the main objectives in improving nutritional status and reducing stunting rates can be achieved optimally and the distribution of the PMT budget has a positive and significant impact on improving child nutrition for stunting alleviation in Mimika Regency.</p> <p><strong>Conclusions: </strong>The distribution of the Supplementary Food Provision (PMT) budget plays an important role in improving child nutrition as part of the stunting alleviation strategy in Mimika Regency. The analysis shows that proper allocation and targeted use of the PMT budget can have a positive impact on improving children's nutritional status, although there are still challenges that need to be addressed to achieve more optimal and sustainable outcomes.</p> <p><strong>Limitations: </strong>The data used mainly comes from local government reports, which may not fully reflect the conditions on the ground. Second, the scope of the study is limited to Mimika Regency, so the results may not be generalizable to other regions with different characteristics. Third, this study does not take into account other external factors that may also affect child nutritional status, such as parenting practices, access to healthcare services, and the social and economic conditions of families. Therefore, further research with a more comprehensive approach involving primary data from communities and health workers in the field is needed</p> Oktovina Naa Hasan Basri Umar Risky Novan Ngutra Copyright (c) 2025 Oktovina Naa, Hasan Basri Umar, Risky Novan Ngutra https://creativecommons.org/licenses/by-sa/4.0 2025-07-01 2025-07-01 3 3 10.35912/jomaps.v3i3.3138 Analysis of the utilization of Village Funds in community economic empowerment in Mimika Village, West Mimika District, Mimika Regency https://goodwoodpub.com/index.php/JoMAPS/article/view/3124 <p><strong>Purpose:</strong> This study aims to analyze the utilization of Village Funds in community economic empowerment in Mimika Village, West Mimika District, Mimika Regency</p> <p><strong>Research </strong><strong>methodology</strong>: The research method used is a descriptive method with a qualitative approach. Data collection was conducted through interviews, and the analysis method employed is the Miles and Huberman model.</p> <p><strong>Result</strong><strong>s: </strong>The analysis shows that Village Funds in Mimika Village have been effective in empowering the local economy, particularly in the sectors of agriculture, fisheries, and livestock. The participatory approach to planning (via RKPDes), transparent budget allocation, and community involvement in implementation have led to significant improvements in production and income. The formation of collaborative business groups, procurement of tools, feed, and seeds, along with marketing innovations, have further enhanced productivity and sustainability.</p> <p><strong>Conclusions: </strong>Village Funds function as a strategic instrument for driving local economic development and improving the quality of life of rural communities. Their proper management, aligned with local needs and potentials, contributes to measurable improvements in economic indicators such as production and income levels.</p> <p><strong>Limitations: </strong>Despite the success, challenges remain particularly in coping with market price fluctuations. The study may also be limited in its scope due to the use of qualitative methods and focus on a single village, which may affect generalizability.</p> <p><strong>Contribution</strong><strong>:</strong> This study provides practical insights into how Village Funds can be effectively utilized for community-based economic empowerment. It offers a replicable model emphasizing participatory planning, transparent governance, and local capacity-building, which can be adapted by other villages seeking sustainable economic development.</p> Novita Ilona Wamaer Hasan Basri Umar Yundy Hafizrianda Copyright (c) 2025 Novita Ilona Wamaer, Hasan Basri Umar, Yundy Hafizrianda https://creativecommons.org/licenses/by-sa/4.0 2025-06-30 2025-06-30 3 3 495 507 10.35912/jomaps.v3i3.3124 The Effect of Providing Additional Food for Students on Improving the Quality of Education in Atuka Village, Mimika District https://goodwoodpub.com/index.php/JoMAPS/article/view/3141 <p><strong>Purpose: </strong>This study aims to analyze the impact of financial management transparency and accountability on the quality of regional financial reports in Mimika Regency.</p> <p><strong>Research/m</strong><strong>ethodology</strong>: The research used a quantitative approach with purposive sampling involving 13 civil servants from the Regional Financial and Asset Management Agency (BPKAD) and the Regional Inspectorate of Mimika. Data were collected via questionnaires and analyzed using multiple linear regression with SPSS. Instrument tests included validity, reliability, classical assumption testing, and hypothesis testing (t-test, F-test).</p> <p><strong>Result</strong><strong>s: </strong>The study found that both transparency and accountability significantly and positively affect the quality of regional financial reports. Accountability had a stronger influence (? = 0.699) than transparency (? = 0.352). The regression model explained 87.1% of the variation in report quality (R² = 0.871), indicating a strong model fit. All classical assumption tests were met, confirming the robustness of the analysis.</p> <p><strong>Conclusions: </strong>Mimika Regency's financial reporting quality is strongly supported by transparent processes and high accountability. Strengthening these factors—through HR capacity, IT-based systems, and public oversight—enhances financial information accuracy, reliability, and adherence to standards.</p> <p><strong>Limitations: </strong>The study is limited to two variables (transparency and accountability) and a small sample size from selected institutions, potentially limiting generalizability.</p> <p><strong>Contribution</strong><strong>: </strong>This research contributes to public sector financial governance by empirically validating the roles of transparency and accountability in improving report quality, providing a reference for similar regions.</p> Sri Darmayani Toding Elsyan R. Marlissa Halomoan Hutajulu Copyright (c) 2025 Sri Darmayani Toding , Elsyan R. Marlissa , Halomoan Hutajulu https://creativecommons.org/licenses/by-sa/4.0 2025-07-01 2025-07-01 3 3 523 539 10.35912/jomaps.v3i3.3141 Perceptions of Community Beneficiaries of the JKN- KIS PBI Program on the Effectiveness of Health Services in Mimika Regency https://goodwoodpub.com/index.php/JoMAPS/article/view/3139 <p><strong>Purpose:</strong> This study aims to analyze the perceptions of the community beneficiaries of the Health Insurance Program regarding the effectiveness of healthcare services in Mimika Regency.</p> <p><strong>Research </strong><strong>methodology</strong>:</p> <p><strong>Result</strong><strong>s: </strong>The analysis results indicate that the success of the JKN-KIS PBI program provided by the regional government of Mimika Regency to the underprivileged is considered moderately effective.</p> <p><strong>Conclusions: </strong>The study concludes that the Health Insurance Program (JKN-KIS PBI) implemented by the regional government of Mimika Regency is perceived by community beneficiaries as moderately effective. Although the program has reached its target demographic and generated some tangible improvements, there are notable gaps in areas such as program socialization, public understanding, and alignment with intended goals.</p> <p><strong>Limitations</strong>: This study is limited by its exclusive focus on the effectiveness variable, without exploring other key dimensions such as service quality, accessibility, or satisfaction levels. Additionally, it relies solely on quantitative descriptive analysis, which may not capture the depth of individual experiences or contextual nuances in healthcare delivery.</p> <p><strong>Contribution</strong><strong>:</strong> his research contributes to the literature on public healthcare program evaluation by highlighting beneficiary perspectives on the effectiveness of regionally implemented insurance schemes. It offers valuable insights for policymakers in refining outreach strategies and improving the alignment of health insurance services with community needs in underserved regions.</p> Dessy Sere Mesak Iek Risky Novan Ngutra Copyright (c) 2025 Dessy Sere, Mesak Iek, Risky Novan Ngutra https://creativecommons.org/licenses/by-sa/4.0 2025-07-01 2025-07-01 3 3 541 564 10.35912/jomaps.v3i3.3139 The influence of village fund capital participation in Village-Owned Enterprises on the development of Village-Owned Enterprises and the economy of the Wania District community https://goodwoodpub.com/index.php/JoMAPS/article/view/3087 <p><strong>Purpose:</strong> This study aims to analyze the influence of village fund capital participation on the development of Village-Owned Enterprises (BUMKam) and its impact on the economic improvement of the community in Wania District, Papua. It seeks to understand how financial support from village funds contributes to the sustainability of BUMKam operations and local economic growth.</p> <p><strong>Research/m</strong><strong>ethodology</strong>: The research employs a quantitative descriptive approach, using questionnaires, observation, and documentation as primary data collection methods. A purposive sampling technique was applied to gather responses from 13 individuals, including BUMKam administrators and affected community members. The analysis focuses on comparing pre- and post-capital injection conditions, emphasizing indicators such as enterprise development, job creation, and community welfare.</p> <p><strong>Result</strong><strong>s: </strong>The findings show that capital participation from village funds has positively influenced the growth of BUMKam in Kampung Mawokauw Jaya and Kampung Nawaripi. It enabled the establishment of several productive units and provided job opportunities, contributing to increased local income and economic activity. However, challenges remain, particularly in financial reporting and management capacity among BUMKam administrators.</p> <p><strong>Conclusions: </strong>While the injection of capital has facilitated enterprise growth and modest improvements in local welfare, the full potential of BUMKam is hindered by gaps in administrative skills and community engagement. Sustainable impact requires capacity building, transparent governance, and strategic support.</p> <p><strong>Limitations: </strong>This study is limited by its small sample size (13 respondents), which may not fully represent the broader community perspective. Additionally, the analysis relies primarily on descriptive statistics and qualitative insights without employing inferential or longitudinal methods that could provide deeper causal understanding.</p> <p><strong>Contribution</strong><strong>: </strong>This study provides preliminary evidence of the positive impact of Village Fund capital participation on Village-Owned Enterprises (BUMKam) and the local economy, while offering practical insights for more effective village fund management.</p> Sisilia T Kristiyani Elsyan R Marlissa Transna Putra Urip Copyright (c) 2025 Sisilia T Kristiyani, Elsyan R Marlissa, Transna Putra Urip https://creativecommons.org/licenses/by-sa/4.0 2025-06-19 2025-06-19 3 3 455 469 10.35912/jomaps.v3i3.3087 Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency https://goodwoodpub.com/index.php/JoMAPS/article/view/3098 <p><strong>Purpose: </strong>This study aims to (1) assess the potential revenue from billboard tax in Mimika Regency, (2) evaluate the effectiveness of billboard tax collection based on annual revenue targets, and (3) determine its effectiveness based on the actual revenue potential.</p> <p><strong>Research/m</strong><strong>ethodology</strong>: This research adopts a quantitative descriptive approach using secondary data from 2019 to 2024, collected from the Regional Revenue Agency (BAPENDA) of Mimika Regency. Data collection was conducted through documentation and interviews. Advertising tax potential was calculated using the formula P=R×S×D×PrP = R\times S\times D\times PrP=R×S×D×Pr, while effectiveness was analyzed using standard ratios compared to both revenue targets and estimated tax potential.</p> <p><strong>Result</strong><strong>s: </strong>The billboard tax potential in Mimika Regency showed consistent growth, from IDR 3.9 billion in 2019 to IDR 6.2 billion in 2024. Tax revenue consistently exceeded annual targets, with an average effectiveness ratio of 107.71%, categorized as very effective. However, effectiveness based on potential was relatively low, averaging 60.81%, indicating a significant gap between potential and actual revenue collection.</p> <p><strong>Conclusions: </strong>While the tax collection based on set targets is highly effective, the overall revenue still falls short of the actual potential, reflecting underutilized sources. This implies the need for improved tax object data collection and more optimal revenue management.</p> <p><strong>Limitations: </strong>The study is limited to secondary data analysis from a single regional agency, which may not fully capture taxpayer compliance behavior or enforcement challenges.</p> <p><strong>Contribution</strong><strong>: </strong>This study contributes to local fiscal policy by highlighting the gap between revenue potential and realization, offering insights for optimizing regional tax collection strategies.</p> Penegi Dolame Julius Ary Mollet Halomoan Hutajulu Copyright (c) 2025 Penegi Dolame, Julius Ary Mollet, Halomoan Hutajulu https://creativecommons.org/licenses/by-sa/4.0 2025-06-24 2025-06-24 3 3 471 480 10.35912/jomaps.v3i3.3098 Analysis of human resource development in improving employee performance productivity Regional Financial and Asset Management Agency (BPKAD) Papua Province https://goodwoodpub.com/index.php/JoMAPS/article/view/3114 <p><strong>Purpose: </strong>This study aims to analyse the development of human resources (HR) in improving employee performance productivity at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province.</p> <p><strong>Research </strong><strong>methodology</strong>: This research uses a mixed-method approach: quantitatively through questionnaires distributed to 45 respondents, and qualitatively through in-depth interviews with BPKAD employees. Data were analysed using simple linear regression and supported by SWOT analysis.</p> <p><strong>Result</strong><strong>s: </strong>The study found that HR development significantly influences the improvement of employee performance productivity. The simple linear regression analysis showed that the HR development variable (X) contributed 73.5% to the regional financial performance variable (Y), with a significance value of &lt;0.001. Qualitative data revealed that training and technical guidance are the primary HR development strategies, despite challenges such as budget constraints, limited access to training, and a lack of field-specific experts.</p> <p><strong>Conclusions: </strong>Planned HR development supported by training and continuous evaluation improves employee efficiency and accountability. Strategic HR improvement should focus on optimising internal strengths and leveraging external opportunities in a collaborative and sustainable way.</p> <p><strong>Limitations: </strong>The study is limited by the small sample size (45 respondents) and potential constraints in qualitative generalisation due to context-specific findings at BPKAD Papua Province.</p> <p><strong>Contribution:</strong> This research contributes to the literature on public sector HR development by highlighting the measurable impact of HR strategies on performance outcomes and identifying actionable improvement areas through SWOT-based analysis.</p> Lusiana Riska Lani Halomoan Hutajulu J. Ary Mollet Copyright (c) 2025 Lusiana Riska Lani, Halomoan Hutajulu, J. Ary Mollet https://creativecommons.org/licenses/by-sa/4.0 2025-06-26 2025-06-26 3 3 481 494 10.35912/jomaps.v3i3.3114 Analysis of the potential and effectiveness of local revenue receipts at the livestock and animal health service office in Mimika Regency https://goodwoodpub.com/index.php/JoMAPS/article/view/3086 <p><strong>Purpose:</strong> This study aims to analyze the potential and effectiveness of Local Own-Source Revenue (PAD) from the Livestock and Animal Health Service Office in Mimika Regency from 2017 to 2024. The research also seeks to identify strategic efforts to optimize PAD contribution from the livestock sector, particularly through retribution on slaughterhouse services, animal health services, and livestock production.</p> <p><strong>Research/m</strong><strong>ethodology</strong>:. The study employs a mixed-method approach, combining quantitative descriptive analysis with qualitative insights. Data are sourced from secondary documents and primary field observations, using potential analysis, effectiveness ratio calculations, and SWOT analysis to examine income realization and improvement strategies.</p> <p><strong>Result</strong><strong>s:</strong> The research reveals that PAD from the Livestock and Animal Health Service has strong potential, especially in pig slaughterhouses (RPB), the UPTD breeding unit, and Puskeswan. Effectiveness levels often exceed 100%, indicating very effective performance, though certain units such as RPH-U remain underutilized. The retribution potential is not yet fully maximized due to limited public awareness, regulatory gaps, and infrastructural constraints.</p> <p><strong>Conclusions:</strong> The livestock sector significantly contributes to regional income and has untapped potential. With appropriate regulatory support, infrastructure improvement, and digital system development, PAD from this sector can be optimized further. Strategic planning is essential for sustaining and expanding these gains.</p> <p><strong>Limitations:</strong> The study is limited by the availability of consistent field data and is affected by external disruptions such as disease outbreaks (e.g., ASF). Further, the generalizability may be constrained to similar regional contexts with comparable institutional frameworks.</p> <p><strong>Contribution:</strong> This research provides practical recommendations for local governments to improve fiscal independence through livestock-based revenue streams. It also contributes to regional public finance literature by demonstrating a framework for analyzing PAD potential and effectiveness.</p> Raden Roro Ingesti Meilani Transna Putra Urip Ary Mollet Copyright (c) 2025 Raden Roro Ingesti Meilani, Transna Putra Urip, Ary Mollet https://creativecommons.org/licenses/by-sa/4.0 2025-06-19 2025-06-19 3 3 435 453 10.35912/jomaps.v3i2.3086