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.
Published
2024-01-03
Articles
Comparison of black scholes and garch models using collar strategy as a hedging efforts in the telecommunication industry (Telkomsel, XL, Indosat)
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.
Google Scholar
Garuda
SintaScientific-theoretical foundations of the negative impact of social networks on the moral and ethical upbringing of youth
Purpose: This study aims to examine the impact of social networks on the moral and ethical development of young people in the era of globalization. It explores how social media platforms serve not only as tools for communication and information exchange but also as powerful agents of influence shaping young individuals' values, attitudes, and perceptions
Methodology/approach: The article adopts a qualitative descriptive approach, drawing on literature analysis, case studies, and prior empirical findings on social media usage among youth. The study also maps the historical development of social networks, tracing their evolution from traditional offline communities to the present-day digital environment.
Results/findings: Findings reveal that social networks play a dual role in youth education and character building. While they provide opportunities for knowledge sharing, cultural exchange, and promotion of spiritual and national values, they also expose youth to misinformation, cyberbullying, harmful content, and value distortion. The research identifies critical phases where social networks significantly influence moral development, highlighting the risks of unfiltered exposure to digital platforms
Conclutions: Social networks are shaping the ethics and behavior of younger generations more profoundly than traditional institutions. Proper guidance, digital literacy programs, and value-based content creation are necessary to harness social media’s benefits while mitigating its negative effects.
Limitations: The study relies on secondary data and literature-based analysis, lacking primary empirical data from large-scale youth surveys.
Contribution: This research provides scientific recommendations for policymakers, educators, and parents on fostering positive digital environments that strengthen ethical, spiritual, and national values among youth.
Pages: 27-36
129 views | 19 downloads
The influence of leadership style, work environment and competency on employee performance: job satisfaction as an intervening variable at the Labour and Transmigration Office in the Province of Riau Islands
Purpose: This study aimed to analyze the effect of Leadership Style, Work Environment, and Competence on Employee Performance through Job Satisfaction as an intervening variable at the Riau Islands Provincial Manpower and Transmigration Office, totaling 105 employees of the Riau Islands Provincial Manpower and Transmigration Office.
Methodology: The research method uses a quantitative approach with partial least squares (PLS) analysis techniques using SmartPLS version 4.0.
Results: The results show that Leadership Style and Work Environment have a positive but insignificant effect on Employee Performance, while Competence and Job Satisfaction have a positive and significant effect. Furthermore, Leadership Style, Work Environment, and Competence have a positive and significant effect on Job Satisfaction. Job Satisfaction does not mediate the effect of Leadership Style on Performance, but it does mediate the effects of Work Environment and Competence on Employee Performance.
Conclusions: Competence is a direct driver of employee performance, whereas Leadership Style and Work Environment exert their influence indirectly through Job Satisfaction. Enhancing job satisfaction can significantly improve performance.
Limitations: This study was limited to one government office in a specific province, which may affect the generalizability of the findings. The use of self-reported data may also introduce biases.
Contribution: This study contributes to the public sector human resource development literature by identifying key factors that influence employee performance and highlighting the mediating role of job satisfaction.
Improving the professional training of music culture teachers
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.
Pages: 55-63
65 views | 11 downloads
Conservation of palm wine using ultraviolet radiation
Purpose: This study aimed to explore the effectiveness of ultraviolet (UV) radiation in the conservation of palm wine by reducing its microbial load, specifically mold, yeast, and bacteria.
Research Methodology: Palm wine was conserved by sterilization with ultraviolet rays. The time of contact of the rays and the intensity of the rays with palm wine were varied. The microorganisms considered include molds, yeasts, and bacteria.
Results: The results showed that the microbial load of sterilized palm wine decreased with time of contact with the rays. The microbial load of the wine before and after sterilization was determined. Moreover, the microbial load further decreased during the storage of the sterilized samples. In fact, sterilization time of 240 seconds (4 minutes) reduced the mould and yeast from to and then to zero after 10 days of preservation.
Conclusions: UV radiation is an effective method for reducing microbial contamination in palm wine, with an optimal sterilization time of 240 s providing the best results. This sterilization process not only reduced microbial presence immediately but also extended the shelf life of palm wine during storage.
Limitations: This study did not examine the impact of stirring palm wine during sterilization on microbial load reduction, which could potentially influence the treatment’s effectiveness.
Contribution: This study established an ideal sterilization time of 240 s (4 min) for palm wine, providing an effective method for its preservation and ensuring its safety for consumption.
