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.

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.

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.