Journal of Multidisciplinary Academic and Practice Studies

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.

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
2024-05-06

Articles

The effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance

Purpose: This study aims to determine the effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample consisting of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was obtained. This study uses panel data analysis. Result: The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance.

Energy Transition Energy transition: Looking at village perceptions of the energy independent village program in Mojokerto Regency

Purpose: The Indonesian government has set a new renewable energy target of 23% by 2025, which will play an important role in the energy transition program, especially in rural areas. This article describes the village government's perception of the energy transition through the energy-independent village program in Mojokerto Regency. Research methodology: This article examines village government perceptions of energy transition using descriptive qualitative research, and the theory of social capital is an analytical tool for viewing village perceptions in Mojokerto Regency in realizing an energy-independent village. Results: The results show that many village governments in Mojokerto Regency still think that renewable energy transition is not an important agenda for villages. Contribution:  This research will be input to the government of Mojokerto Regency on the issue of energy transition as well as for the central government through the Ministry of Villages in assessing the village's ability to face the energy transition process. Limitations: Because only a few villages will be discussed in this study, this limitation will be balanced with an overview of other villages.

Development of a learning model for islamic religious education based on a flipbook e-module for junior high school student achievement

Purpose: This research is research into the development of learning models which aims to determine the need for flipbook e-modules for the Islamic Religious Education (PAI) learning model to improve junior high school student achievement, which is developed clearly and easily understood, so that it is of benefit to teachers and students. Method: The method used in this research and development is the Research and Development (R&D) method by adopting a development model with the ADDIE (Analyze, Design, Development, Implementation, Evaluation) approach. The sample in this research was class VII students at Al Madinah Islamic Center Middle School. Result: The results of this research and development produced a learning media product based on a flipbook emodule in Islamic Religious Education (PAI) Learning to improve junior high school student achievement. The instruments used are observations, interviews, questionnaires and tests. Product validation carried out in product development was carried out by material experts, media design experts, learning experts, and field tests in the form of pretests and posttests. The validity of the flipbook e-module can be seen from the Material Expert validation results of 91%, the Media Design Expert validation results of 90%, and the Learning Expert validation results of 95%. The effectiveness test is obtained from the results of the students' pre-test and post-test which have been calculated using the paired sample t-test formula with a significant value of 0.000, meaning there is a difference between before and after using learning media.

Development of an integrative learning model for character education based on islamic values of the koran and hadith in boarding school

Purpose: This study aims to develop an integrative learning model to improve student character based on Islamic values sourced from the Qur'an and Hadith. This Research and Development research (research and development) using 4D development techniques (Define, Design, Development, and Disseminate). Method: The study was conducted at Insan Scholar Madani Serpong High School. Data were obtained through interviews, questionnaires, documentation, and observations. The interview, documentation, and observation instruments were analyzed using descriptive qualitative analysis, whereas the questionnaire instruments were analyzed using independent T test statistical analysis. Results: The results revealed that 1) the factual conditions of the learning process at Insan Scholar Madani High School before using the integrative learning model of character education based on Islamic values still used conventional learning, and there had been efforts to carry out contextual learning, but it was not effective. After using the integrative learning model, the learning process shows that this model has high benefits for students, a high level of ease of application, attracts students to participate in learning, and motivates students in the learning process. 2) Preparation of the initial design for integrative learning includes several phases: open, causal, hypothetical, and closed. The initial draft development steps included the development of syntax, social systems, response principles, support tools, instructional impacts, and derivative impacts. 3) Model development was validated through three validators: learning model expert validators, character development expert validators, and learning practitioner validators. 4) There was a significant difference in effectiveness between the use of integrative learning methods in the experimental class and conventional models in the control class in improving the character of students' Islamic values at the Insan Scholar Madani High School. Practicality is obtained from the results of evaluations carried out by teachers; this model has very good syntax, can be implemented well, and has very good assessment tools.

Influence of organizational commitment and employee engagement on employee readiness to change during PT. ABC

Purpose: This study aimed to determine how organizational commitment, employee engagement, and readiness change during physical therapy (PT). ABC and the extent to which organizational commitment and employee engagement influence readiness among PT. ABC, either partially or simultaneously. Method: The type of research used was quantitative, with a causal relationship using a descriptive and verification approach. The study population comprised 452 people from PT. ABC. The sampling technique used a simple random sampling method with the number of samples determined using the Solvin formula, which resulted in 212 respondents. The data collection technique consisted of 49 questions regarding the variables studied. Data analysis was performed using PLS structural equation Modeling (SEM). Results: The results show that Employee Engagement has a significant effect on Organizational Commitment and Readiness to Change. The implication of the results of this research is that organizational leaders should maximize Organizational Commitment or Employee Engagement to influence the readiness of individuals in the organization to change direction for better outcomes.

Literature study: Use of Sungkai Leaf and Virgin Coconut Oil (Vco) in soap making

Purpose: This literature review discusses the use of Sungkai leaves (Peronema canescens Jack.) and Virgin Coconut Oil (VCO) in soap production as promising natural alternatives in the cosmetic industry. Sungkai leaves have been proven to possess antibacterial, anti-inflammatory, and antioxidant activities, whereas VCO is known for its antimicrobial and anti-inflammatory properties. Previous research has indicated that Sungkai leaf extract and VCO have the potential to be effective soap formulations for maintaining skin health. Method: The research method employed in this study is a literature review that gathers, analyzes, and synthesizes information from various literature sources to present a comprehensive overview of the use of both ingredients in soap production. Results: The research results indicate that the combination of Sungkai leaves and VCO in soap provides good cleansing effects and maintains skin health and moisture. The practical implications of this research are the potential development of more effective and environmentally friendly soap products for the cosmetic industry.

Analysis of compliance with Antiretroviral (ARV) drinking of HIV patients in Regional General Hospitals Central Bangka District

Purpose: The aim of this research was to analyze knowledge, attitudes, and compliance with antiretroviral (ARV) antidotes among HIV patients at the Central Bangka Regional General Hospital. Methods: This study used a qualitative method with a phenomenological approach. The technique for taking respondents was a non-probability sampling technique, purposive sampling. Nine informants participated in 9 people. The data were collected using an in-depth interview guide. Results: Findings from the research show that there were still several informants who had insufficient knowledge about compliance in taking ARV antidotes. Even though the informants' attitude towards compliance with antiretroviral (ARV) antiretrovirals was relatively good, there were several key informants who stated that they had stopped taking antiretroviral (ARV) antidotes for several months because they felt healthy. However, several months later, they experienced adverse effects that resulted in a decline in their health. Recommendation: Based on the findings of this research, it is recommended that the Person in Charge of HIV at the Central Bangka Regional Hospital should increase the level of supervision of HIV patients with the aim of ensuring that they remain compliant, consistent, and sustainable in taking HIV antidotes. The Central Bangka Health Service is also advised to improve cross-program coordination in HIV prevention efforts as well as to monitor the schedule for taking ARV antidotes through collaboration with health workers and those in charge of HIV patients at the Central Bangka District Hospital.

Measuring the influence of dynastic politics in the MK Decision Number 90/PPU-XXI/2023 on democracy

Purpose: This research reviews the meaning of the influence of dynastic politics after the issuance of the Constitutional Court's decision Number 90/PUU-XXI/2023 on the upcoming 2024 elections because it is related to the application of democracy in Indonesia. Method: This research was conducted using descriptive research methods using a qualitative approach. Results: The results of this study indicate that there is an inequality in the distribution of political power ahead of the 2024 elections especially the presidential and vice presidential elections after the Constitutional Court granted the case lawsuit with number 90/PUU- XXI/2023 related to the minimum age of the presidential and vice presidential candidates in Law Number 7 of 2017 about elections. This decision was suspected of the results of the dynastic political games from the parties involved so that they could reflect imperfections in the representation of democracy in politics. With the existence of a political dynasty, the pillar of democracy is in a big threat. Dynastic politics resulted in social mobilisation, because power was only associated with certain groups of people. Limitations: This study uses fairly short time-series data, so that the addition of a longer time-series will of course give better results. Contributions: Improvements in democracy in Indonesia should also strengthen democratic norms that apply in society. The 2024 election, it is expected to be carried out by people who use their democratic rights well in choosing the head of state for the achievement of the ideals of the state and democracy.

Analysis of the constitutional court's decision on the age limit of presidential and vice-presidential candidates in the perspective of Rechtstaat

Purpose: This study aims to determine the application of the concept of obedience and application of the concept of the Rule of Law (Rechtstaat) and the concept of Trias Politica to the Constitutional Court Decision Number 90/PUU-XXI/2023 concerning the age limit for presidential and vice-presidential candidates and how the implementation and principles of individual freedom in the rule of law are implemented in Indonesia. Method: The research was conducted using normative research methods (doctrinal research) and a conceptual approach. Results: The research results show that the Constitutional Court's decision requires an approach to the concept of the Rule of Law (Rechstaat) and the Trias Politica concept so that there is no deviation from power and it is able to  face the dynamics of change that occur in society, as well as making laws that are more autonomous from intervention by other authorities, such as political interests. Thus, the implementation of the rule of law in the context of a rule of law can be interpreted and followed by all citizens. Limitations: The main aim of applying the concept of the rule of law (Rechtstaat) and the concept of Trias politica is to limit the power of authority so as to produce legal science teaching centered on rights.

Constitutional Court Decree No 90/Puu-XII/2023 Provisions on Age Requirements for Presidential and Vice Presidential Candidates in the Principles of the State of Law and Pancasila Democracy

Purpose: This study aimed to determine whether Constitutional Court Decision Number 90/PUU-XII/2023 concerning the Age Requirements for Presidential and Vice Presidential Candidates is in accordance with the principles of the rule of law and Pancasila democracy. Method: This article was prepared using normative juridical research methods with statutory, case, and conceptual approaches. In this approach, several primary legal materials are used, namely statutory regulations that are relevant to the object of study, especially Constitutional Court Decision Number 90/Puu-XII/2023. In addition, the researcher used a case approach to understand the decidendi ratio, namely the legal reasons used by the judge to arrive at his decision, and a conceptual approach used by the researcher to understand the concept of the rule of law and the democratic principle of Pancasila, which refers to the doctrine that developed in the views of the Ulama or legal doctrine. Results: The results of this research indicate that the procedures or mechanisms for implementing Constitutional Court Number 90/Puu-XII/2023 concerning Age Requirements for Presidential and Vice Presidential Candidates must be in accordance with the procedures regulated in the constitution as a concept of a legal state (rehstsstat) where there is a division of power. From this concept it can be seen that the decision of the Constitutional Court Number 90/Puu-XII/2023 concerning the Age Requirements for Presidential and Vice Presidential Candidates violates authority because the decision is an open legal policy entrusted by the drafters of the third amendment to the Constitution 1945 to the legislators to "... be further regulated by law based on Article 6 paragraph (2) of the 1945 Constitution of the Republic of Indonesia.