Journal of Multidisciplinary Academic and Practice Studies

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

Sisilia T Kristiyani — 2025-06-19

Purpose: 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.

Research/methodology: 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.

Results: 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.

Conclusions: 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.

Limitations: 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.

Contribution: 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.

Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency

Penegi Dolame — 2025-06-24

Purpose: 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.

Research/methodology: 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.

Results: 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.

Conclusions: 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.

Limitations: The study is limited to secondary data analysis from a single regional agency, which may not fully capture taxpayer compliance behavior or enforcement challenges.

Contribution: This study contributes to local fiscal policy by highlighting the gap between revenue potential and realization, offering insights for optimizing regional tax collection strategies.

Analysis of human resource development in improving employee performance productivity Regional Financial and Asset Management Agency (BPKAD) Papua Province

Lusiana Riska Lani — 2025-06-26

Purpose: 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.

Research methodology: 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.

Results: 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 <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.

Conclusions: 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.

Limitations: 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.

Contribution: 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.

Analysis of the utilization of Village Funds in community economic empowerment in Mimika Village, West Mimika District, Mimika Regency

Novita Ilona Wamaer — 2025-06-30

Purpose: This study aims to analyze the utilization of Village Funds in community economic empowerment in Mimika Village, West Mimika District, Mimika Regency

Research methodology: 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.

Results: 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.

Conclusions: 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.

Limitations: 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.

Contribution: 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.

Analysis of the effect of the Family Hope Program on extreme poverty in Mimika District

Yohanis Sakke Palitean — 2025-06-30

Purpose: 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.

Research methodology: 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.

Results: 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.

Conclusions: 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.

Limitations: 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.

Contribution: 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.

The effect of providing additional food for students on improving the quality of education in Atuka Village, Mimika District

Sri Darmayani Toding — 2025-07-01

Purpose: This study aims to analyze the impact of financial management transparency and accountability on the quality of regional financial reports in Mimika Regency.

Research/methodology: 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).

Results: 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.

Conclusions: 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.

Limitations: The study is limited to two variables (transparency and accountability) and a small sample size from selected institutions, potentially limiting generalizability.

Contribution: 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.

Perceptions of Community Beneficiaries of the JKN- KIS PBI Program on the Effectiveness of Health Services in Mimika Regency

Dessy Sere — 2025-07-01

Purpose: 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.

Research methodology:

Results: 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.

Conclusions: 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.

Limitations: 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.

Contribution: 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.

Effectiveness of the management of Junior High School Operational Assistance Funds in Wania District, Mimika Regency

Desi Pali — 2025-07-01

Purpose: 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.

Research/methodology: 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.

Results: 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.

Conclusions: 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.

Limitations: 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.

Contribution: 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.

Analysis of the effect of Supplementary Food Provision (PMT) budget distribution on improving child nutrition for stunting eradication in Mimika Regency

Oktovina Naa — 2025-07-01

Purpose: 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.

Research methodology: 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

Results: 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.

Conclusions: 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.

Limitations: 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

Theoretical aspects of developing the professional competence of future pre-conscription military education teachers

Uzoqov Asliddin Mekhritdinovich — 2025-07-09

Purpose: This study aims to analyze the theoretical foundations and practical aspects of developing the professional competence of future pre-conscription military education teachers in Uzbekistan. It focuses on integrating national values and spiritual-moral education into military-pedagogical training to meet modern defense and societal needs.

Research methodology: The research employed a qualitative conceptual approach supported by literature review, normative analysis, and comparative studies of domestic and international military didactics. It also involved analyzing national educational strategies and presidential decrees as the policy basis.

Results: The study revealed that developing professional competence requires structured integration of moral education, military-professional motivation, and innovative didactic methods. It identified gaps between graduate competencies and qualification demands, highlighting the need for restructured curricula, improved training mechanisms, and modern pedagogical tools.

Conclusions: The development of future military education teachers' competencies must be systematic, combining explicit and implicit learning models, aligned with national ideology and rapidly changing global challenges. A comprehensive approach improves not only educational outcomes but also students' readiness to serve the nation effectively.

Limitations: The study focused on theoretical and policy-level analysis without empirical data collection, which may limit generalization to other educational systems or institutions.

Contribution: This research contributes to educational theory by offering a model for integrating spiritual, professional, and practical training into military-pedagogical education, supporting national defense priorities and youth development in Uzbekistan.

Socio-philosophical analysis of symmetry and asymmetry

Bekpulatov Ulugbek Rakhmatulla Ugli — 2025-07-09

Purpose: This study aims to examine the socio-philosophical significance of symmetry and asymmetry in shaping social structures and dynamics.

Research methodology: A qualitative approach using philosophical analysis and comparative interpretation of classical and contemporary theories was employed.

Results: The study finds that both symmetry (equality, justice, balance) and asymmetry (inequality, uniqueness, dynamism) coexist as fundamental forces in societal development, contributing to social cohesion and innovation.

Conclusions: A harmonious balance between symmetry and asymmetry is essential for fostering sustainable social order, cultural inclusivity, and transformative progress.

Limitations: The conceptual nature of the study limits its empirical generalizability; future research may incorporate data-driven validation.

Contribution: This research offers a conceptual framework for understanding societal development through the dual lens of structural balance and dynamic change.

Improving the professional training of music culture teachers

Bakhtiyor Ibragimovich Mustafayev — 2025-07-09

Purpose: This study aims to enhance the professional training of Music Culture teachers in Uzbekistan in response to evolving educational policies and cultural standards.

Research methodology: A qualitative-descriptive approach was employed, analyzing normative documents, pedagogical literature, and current practices in teacher preparation.

Results: The study found that many teachers lack adequate theoretical and methodological foundations, hindering effective music instruction. Emphasis on integrating theory, performance, and modern pedagogy is essential.

Conclusions: Improving teacher training requires a comprehensive system combining musical performance, theoretical literacy, and creative teaching techniques.

Limitations: The study focuses primarily on secondary school teachers and may not fully reflect challenges at other education levels.

Contribution: It contributes to policy and curriculum development for teacher education programs in music, emphasizing the role of theoretical competence in classroom effectiveness.

Concept of “Uzbek Intelligentsia” in historical-cultural and socio-philosophical discourse

Burkhanova Mamura — 2025-07-09

Purpose: This study explores the evolution of the concept of “Uzbek intelligentsia” across historical epochs from Jadidist reformism and Soviet ideological structuring to post-independence digital civic engagement.

Research methodology: The research adopts a multi-layered qualitative method combining cultural-historical analysis, conceptual mapping, and critical discourse analysis using NVivo software.

Results: The study identifies intelligentsia as a dynamic and adaptive identity shaped by socio-political transformations. Key conceptual nodes such as marifatchi and xalqparvarlik persist across time, highlighting continuity in moral-intellectual responsibility.

Conclusions: The Uzbek intelligentsia is not a static class but a fluid identity dialectically formed through interactions with shifting historical conditions and evolving societal questions.

Limitations: The study is limited to qualitative interpretation, lacking quantitative generalization of public perceptions across broader demographics.

Contribution: This work offers a theoretical framework for analyzing intelligentsia as an ethical, socio-historical process bridging past traditions with present digital reform.

Understanding Continued BNPL Usage Behavior in E-Commerce: Extended UTAUT2 with Usage Intention Mediation

Indrajati Wahyuningtyastuti — 2025-07-14

Purpose: This study aims to utilize an enhanced UTAUT2 model to examine the determinants influencing Indonesian customers' intentions and behaviors regarding the continued use of BNPL e-commerce services.

Research/methodology: A quantitative cross-sectional survey was conducted with 450 users of BNPL services Indonesian e-commerce platforms, and the data were analyzed using structural equation modeling to assess direct and indirect relationships.

Results: Performance expectancy, effort expectancy, trust, and habit significantly influenced continued usage, whereas perceived benefits and risks showed no significant impact among experienced digital users.

Conclusions: Performance Expectancy, Effort Expectancy, and Trust are important drivers of the continued use of Buy Now Pay Later (BNPL) e-commerce services among Indonesian users, according to this study, which also shows that habit is the most important predictor of actual usage behavior.

Limitations: The geographic breadth is limited to Indonesia, with possible selection bias toward current users, the sample focus on younger demographics impacts generalizability, and the cross-sectional methodology restricts causal inference.

Contribution: This study contributes to fintech adoption theory by demonstrating the theoretical redundancy of traditional risk-benefit constructs in mature digital user contexts and emphasizing habit formation over initial adoption factors.

Comparison of black scholes and garch models using collar strategy as a hedging efforts in the telecommunication industry (Telkomsel, XL, Indosat)

Victor Bastanta Sitepu — 2025-07-21

Purpose: This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reports within the Nabire Regency Government.

Research/methodology: A quantitative approach was employed using primary data collected through questionnaires distributed to 30 respondents working in financial administration across various regional apparatus organizations (OPD) in Nabire. The data were analyzed using multiple linear regression with SPSS to test the hypotheses regarding the direct effects of internal control and HR competence on report quality.

Results: The results indicate that both the internal control system and the competence of human resources have significant positive effects on the quality of financial reporting. The better the internal control mechanisms and the higher the HR competence, the more reliable, accurate, and transparent the financial reports produced by the local government.

Conclusions: Strengthening internal controls and enhancing HR competence are essential strategies for improving the quality of local government financial reports, ensuring better public accountability and compliance with reporting standards.

Limitations: The study is limited by its small sample size and focus on a single regency, which may restrict the generalizability of findings to other regions or government levels.

Contribution: This research contributes to public sector accounting literature by empirically demonstrating how governance and human capital factors influence financial reporting quality in local governments, offering insights for policymakers and practitioners aiming to enhance financial transparency.

The Influence Of Work Discipline And Workload On Employee Performance Andi Djemma RPH, North Luwu Regency

Deby Zaskia — 2025-07-21

Purpose: This study aimed to determine whether work discipline and workload affect employee performance at the Andi Djemma Regional Public Hospital (RSUD) in North Luwu Regency.

Research/methodology: This study used a quantitative method. The study was conducted at the Andi Djemma RPH, North Luwu Regency, from October to November 2023. Data were collected by distributing questionnaires to 100 participants. The collected data were tested using multiple linear regression analysis with SPSS statistical software version 23 to examine the influence of the two independent variables on the dependent variable.

Results: The results of the t-test show that the work discipline variable has a partial effect on employee performance at Andi Djemma RPH, North Luwu Regency, and the workload variable also has a partial effect on employee performance. The F-test results indicate that the calculated F-value is 38.376 > F-table, with a significance value of < 0.001 < 0.05, which means the result is statistically significant. This proves that work discipline and workload positively and significantly affect employee performance.

Conclusions: The results suggest that strengthening tax knowledge and optimizing the accessibility and usability of digital platforms can enhance tax compliance among MSMEs. While perceived risk does not directly affect compliance, it may still play an indirect role through its interaction with other behavioral factors.

Limitations: This study is limited to MSMEs in Palembang and uses self-reported data, which may introduce bias. Future research could expand to broader regions and include longitudinal data to better capture behavioral changes over time.

Contribution: This study contributes to the literature by integrating behavioral and technological factors in understanding MSME tax compliance. It also offers practical insights for tax authorities to design targeted education and digitalization strategies to increase voluntary compliance.