{"title":"Influence of Professional Skepticism and Adherence to Code of Ethics on Fraud Disclosure","authors":"Ardiansyah Amiruddin, Ferry Adang","doi":"10.59653/ijmars.v2i03.998","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.998","url":null,"abstract":"This research was conducted to analyze the influence of the variables of professional skepticism and adherence to the code of ethics on the quality of audit results. The subjects of this study were 65 auditors working at the Representative Office of the BPK in Papua Province. The research method used in this study is the causality research method. The data collected in this study is primary data obtained through questionnaires distributed to each auditor. The data analysis method used is multiple regression analysis. The results of this study can be concluded as follows: (1) Based on partial test results, professional skepticism has a positive and significant effect on fraud disclosure. (2) Based on partial test results, adherence to the code of ethics does not affect fraud disclosure. (3) Professional skepticism and adherence to the code of ethics have a simultaneous effect on fraud disclosure.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Adi Wibowo, Moh. Roqib, Subur Subur, Shofa Aulia Kumala
{"title":"Construction of Education Based on Religious Moderation: Role of Islamic Education Leadership in Promoting Tolerance and Social Harmony","authors":"Adi Wibowo, Moh. Roqib, Subur Subur, Shofa Aulia Kumala","doi":"10.59653/ijmars.v2i03.995","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.995","url":null,"abstract":"This research focuses on the implementation of religious moderation-based education at An-Nawawi Berjan Purworejo Islamic Boarding School, with an emphasis on the role of Islamic education leadership, especially KH Ahmad Chalwani. In the era of globalisation and the complexity of multicultural society, Islamic educational institutions have an important role in building attitudes of tolerance and social harmony. The religious moderation approach is recognised as effective in developing inclusiveness, tolerance and respect for religious diversity. This research used a qualitative approach with a case study design, involving the leadership, teachers, and students of An-Nawawi Berjan Islamic Boarding School in Purworejo. Data were collected through interviews, direct observation, and document analysis, then analysed thematically to identify key patterns. The findings show successful integration of the principles of religious moderation in the curriculum, school policies, and daily teaching practices, which enhances students' understanding and participation in appreciating religious diversity. Discussion of the findings highlights the importance of religious moderation-based education in responding to the challenge of religious extremism. The contribution of Pondok Pesantren An-Nawawi Berjan Purworejo in promoting inclusive and tolerant education sets an example for other educational institutions in building a harmonious society amid increasingly complex religious diversity. This research confirms the relevance and essentiality of religious moderation-based education in the context of Islamic education, as well as providing practical guidance for stakeholders in strengthening the values of moderation, tolerance and diversity in education and society.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"122 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Process of language Use and Development: Case Studies in 6 Years of Age","authors":"Titin Mariani, Rosmawati Harahap","doi":"10.59653/ijmars.v2i03.999","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.999","url":null,"abstract":"The aim of this research is to determine the process of first language acquisition and development in 6 year old children. The method used in this research is a qualitative analysis method. The technique used in processing data and obtaining data is through observation and interviews with parents and children directly (face to face). The results of the research show that children's language development goes through several patterns, namely crying, cooing, moaning, intonation patterns, one-word speech, two-word speech, data inflections, interrogative sentences, rare/complex constructions, and mature speech.Furthermore, there are several levels of children's language, namely pre-speech, first words when names appear, word combinations and grammar. Meanwhile, there are several ways for children to acquire language, namely through acquisition and teaching. There are four factors in language acquisition, namely biology, environment, intelligence, and motivation. Parental involvement and supervision also greatly influences the complex process of children's language development.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"116 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Psycholinguistic Studies: Language Acquisition and Learning in 2-5 Year Old Children","authors":"Muhammad Safi'i, Rosmawaty Harahap","doi":"10.59653/ijmars.v2i03.993","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.993","url":null,"abstract":"The main focus of this research is to find out how language learning and language acquisition of children aged 2 to 5 years using a psycholinguistic study approach. The purpose of this study can be seen from the analysis documentation, interviews, and observations conducted by researchers in Sidomukti village, West Kisaran sub-district, Asahan Regency, North Sumatra Province. This study found that children acquire language in four phases. First, they have a babbling level (0.0-1.0). Second, they experience the holophrase period (1.0-2.0). Third, they enter the sensorimotor stage (from birth to 2-3 years old) and fourth, they enter the preoperative stage (from 3-5 years old). The data source is 15 children in Sidomukti village, West Kisaran sub-district, Asahan Regency, North Sumatra Province, aged 0 to 5 years old. The data found in this study includes children's language acquisition and language learning. Data collection methods included observation, interviews and recordings. The results showed that psycholinguistics correlates with children's language acquisition and learning.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"112 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Expression of Disappointment Emotions in 1-3 Year Old Children in Psycholinguistic Studies","authors":"Mutiara Sany Hasibuan, Rosmawaty Harahap","doi":"10.59653/ijmars.v2i03.997","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.997","url":null,"abstract":"This study uses a psycholinguistic approach to examine how children aged between one and three years old show disappointment. The study aims to find, examine and characterize the words or phrases used by children to express disappointment. The approach used is a descriptive qualitative analysis based on phonological and syntactic theories of child language acquisition. Naturally, conversational data were collected by documenting the events that made children feel disappointed. The findings of the analysis showed that children often used nonverbal cues such as roaring, shouting, and crying along with explanations to convey their dissatisfaction. Children aged 1 year and 4 months have only learned verbs and nouns at the syntactic level. Two-year-olds can say two words classified as verbs, nouns, pronomina and negative phrases. Children between two and nine years old can say two nouns, verbs, adjectives, or adverbs.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"39 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Influence of Environmental Social Governance (ESG), Profitability and Capital Structure on Firm Value","authors":"Widad Yuliawati Mokhtar, Ratih Kusumastuti, Wiralestari Wiralestari","doi":"10.59653/ijmars.v2i03.971","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.971","url":null,"abstract":"The faster information spreads, the more important it is for companies to publicize the good and minimize problems that can harm the company's reputation and value. Environmental pollution cases and issues are the reasons why positive information is very attractive to investors. Therefore, this study aims to test (1) Does Environmental Social Governance affect firm value, (2) Does Profitability affect firm value, (3) Does Capital structure affect Firm Value and (4) Does Environmental Social Governance, profitability and Capital structure jointly affect firm value in Indonesia. In this study, the population used was industrial sector companies totaling 56 companies and those used as samples in this study were 49 companies that were consecutively listed on the Indonesia Stock Exchange for 3 years in 2020-2022. The sample of this study was determined by random sampling method. The type of research and data used is quantitative with secondary data. The analysis method used is multiple linear regression analysis and uses SPSS 26 software. The results showed that (1) Environmental Social Governance variables affect firm value, (2) Profitability variables affect firm value, (3) Capital structure affects firm value and (4) Environmental Social Governance, profitability and Capital structure together affect firm value.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141705606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Family Support for People Living with AIDS in North Halmahera District","authors":"Olivia Asih Blandina, Juan Charlos Manisa","doi":"10.59653/ijmars.v2i03.972","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.972","url":null,"abstract":"People with HIV/AIDS are people who have been positively infected with HIV/AIDS. Comprehensive family support, namely informational, emotional, rewarding and instrumental support can have a major impact on individuals to live a sustainable life. Family support for people with HIV/AIDS (PLWHA) in North Halmahera Regency shows that each respondent has different perceptions in terms of providing support to people with HIV/AIDS (PLWHA) stating that in providing 4 family support, namely informational support, emotional support, appreciation, and instrumental. Information support, respondents who stated that they provided informational support to people with HIV/AIDS, namely respondents 1, 4 and respondents 2, 3 stated that they did not provide or receive information support from their families. Emotional support, all respondents stated that they provide emotional support to people living with HIV/AIDS (PLWHA). Appreciation support, respondents who give awards to PLWHA in the form of appreciation support, namely respondents 1, and 4, while respondents 2 and 3, do not receive appreciation support so that respondent 2 experiences rejection in the social environment. While the instrumental support, instrumental support in this study, it can be concluded that respondents 1, 3, 4 provide instrumental support as a whole while respondent 2 only gets partial instrumental support.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"2020 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141706522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of Minimal Marking Technique on Student’s Writing Given by Teachers at MAN Kota Baru, Padang Panjang","authors":"Fajrilhuda Yuniko, Andry Azhari","doi":"10.59653/ijmars.v2i03.965","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.965","url":null,"abstract":"This research was based on a phenomenon that the students’ writing ability was still low. It was assumed that there were two main factors influencing the students’ writing. One of them was about facilitating the students with appropriate written feedbacks. In line with that, this research was a kind of descriptive study, which was aimed at finding a deep description of the implementation of minimal marking technique given by teachers at MAN Koto Baru Padang Panjang. Participants of the research were all English teachers there. Furthermore, the data were collected by using two instruments, documents and interview. There were two findings of the research. First, almost all of the written feedback items given through the minimal marking technique were provided to help students working on their grammatical mistakes or forms of the writing, it was proven by the percentage that 99.66% of the written feedback items were focused on forms whereas only 0.34% of the written feedback items were focused on contents. Second, the written feedback technique applied by the English teachers was minimal marking technique. It is used since it is effective for teachers, particularly, in the process of giving the feedback which is time-saving. In addition, it also helps the students to be a critical writer because this technique lets the students working on the mistakes they have made. \u0000 ","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"18 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141701696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mohammad Shahparan, Artem Klykov, Elena Salnikova, Shokirov Firdavsbek
{"title":"Development of Logistics Technology: An Analysis based on the 4.0 Era","authors":"Mohammad Shahparan, Artem Klykov, Elena Salnikova, Shokirov Firdavsbek","doi":"10.59653/ijmars.v2i03.787","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.787","url":null,"abstract":"The paper explores the concept of the development of logistics technology based on 4.0 and how logistics is driven by technology. It aims to guide future research and assist managers in implementing the development of technology logistics 4.0 concepts. Qualitative methods are used in this paper. Data related to logistics technology was collected from different online sources. The evolution of logistics technology in the era of Industry 4.0 has been significant. Logistics 4.0, a concept emerging from Industry 4.0, focuses on the digital transformation of logistics management. Logistics technology like Artificial Intelligence, Machine Learning, and Big Data in logistics management to enhance and optimize processes and communication between different systems in logistics operations. The rapid advancement of Information Technology has played an essential role in promoting modern logistics information technologies.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"66 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141234671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yumiza Aprilia Putri, Achmad Hizazi, Muhammad Gowon
{"title":"The Influence of Transformational Leadership Style, Organizational Commitment, Reward and Punishment on Performance-Based Budgeting: Empirical Study at Public Broadcasting Institutions in Jambi City","authors":"Yumiza Aprilia Putri, Achmad Hizazi, Muhammad Gowon","doi":"10.59653/ijmars.v2i03.858","DOIUrl":"https://doi.org/10.59653/ijmars.v2i03.858","url":null,"abstract":"This research aims to analyze and prove empirically the influence of transformational leadership style, organizational commitment, rewards and punishment on performance-based budgeting at public broadcasting institutions in Jambi City. This research used a purposive sampling method with 37 respondents in this study. Data collection was carried out using a questionnaire. The data analysis method uses validity and reliability tests, classical assumption tests and hypothesis testing using multiple linear regression with the help of the SPSS version 29 software program. The research results show that partially Transformational Leadership Style and Organizational Commitment have an effect on Performance-Based Budgeting, while Reward and Punishment do not influence on Performance Based Budgeting. Simultaneously Transformational Leadership Style, Organizational Commitment, Reward and Punishment influence Performance-Based Budgeting at Public Broadcasting Institutions in Jambi City.","PeriodicalId":404993,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"119 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141234248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}