East Asian Journal of Multidisciplinary Research

The Effect of Perceptions, Knowledge of Taxation, and the Tax Volunteer Program on Accounting Students Career Interest in Taxation (Study on Accounting Students Participating in Tax Volunteers at Mataram University in 2024)

Ilhamni Intan Komala — 2025-01-13

This study examines the impact of perceptions, taxation knowledge, and tax volunteer programs on accounting students' interest in a career in taxation. The research sample consisted of 33 students from Mataram University who had participated in the tax volunteer program. Data analysis using multiple linear regression revealed that perception and taxation knowledge did not significantly influence students' career interest, while the tax volunteer program had a positive and significant effect. Together, the three variables explained 28.1% of the variation in career interest, with the remaining influence coming from other factors. The study highlights the role of hands-on experience through the tax volunteer program in boosting students' interest in a taxation career. Future research is recommended to explore additional factors, such as intrinsic motivation and social support.

Locus of Control Mediates Impulsive Buying at Coffee Shops in Kendari City A Conceptual Paper

Muhammad Afdhal Fahri — 2025-01-13

This study focuses on exploring impulsive buying behavior among consumers, particularly in the context of the rapid growth of the coffee shop industry. This Conceptual Paper aims to understand the factors that influence this behavior, also integrates Locus of Control as an intervening variable, in order to analyze how these psychological as factors mediate the relationship between FoMO, peer groups, and impulsive buying tendencies. Using a quantitative approach and causality design, this study examines the relationship between the independent variables (FoMO and peer groups) and the dependent variable (impulse buying), focusing on the mediation mechanism played by Locus of Control. The study aims to benefit Kendari City's coffee shop industry by offering insights to develop marketing strategies that align with consumer behavior, ultimately enhancing customer loyalty.

Prabowo Speech After Determining as Presidential Election Results: Sociopragmatic Analysis

Anggi Trinanda Harahap — 2025-01-13

This study aims to analyze speech acts, language varieties, and sociopragmatic aspects in Prabowo Subianto's victory speech within a sociopragmatic framework. The method used is quantitative content analysis, integrating the fields of pragmatics and sociolinguistics. The results of the analysis showed that in his speech, Prabowo used speech acts with declarative and imperative forms, as well as expressive, assertive, directive, and commissive types of speech acts. The functions include competitive, friendly, and collaborative. The use of language varieties is mainly formal, with the dominance of political and religious varieties. In the sociopragmatic context, Prabowo's speech shows an attempt to build an inclusive image, strengthen legitimacy, and emphasize the importance of unity in society. This research contributes to the understanding of political communication and its influence on society in a digital context.

The Influence of Service Quality, Perceived Service Quality, Perceived Price Fairness on Customer Loyalty of Gojek Users in Bandung Through Customer Satisfaction and Brand Image a Conceptual Paper

Muhammad Rafiansyah — 2025-01-13

The growth of the ride-hailing industry in Indonesia which is estimated to reach US$9 billion in 2025 and Indonesia which is the country ranked first in Southeast Asia with the largest market value of online ride hailing and food market makes every service provider must be able to increase and maintain existing customer loyalty, especially Gojek as a ride-hailing service provider from Indonesia. Various previous studies have explored the importance of customer loyalty for a company and how to improve it. Furthermore, the results of the exploration explain that service quality, perceived service quality, perceived price fairness have an effect on customer loyalty with customer satisfaction and brand image mediating it. Based on this, this conceptual paper is expected to be able to provide further and better understanding of things that can influence customer loyalty from the ride-hailing industry.

India’s Majoritarian Nationalism: Challenge to Pluralism and Inclusion

Irfan Ahmad Mir — 2025-01-15

India, one of the most diverse and plural societies in the world, is witnessing a significant erosion of its liberal-secular foundations as enshrined in its Constitution. The explosive growth of radical right-wing forces poses a grave threat to pluralism, as attacks on Muslims, Dalits, Adivasis, and other marginalized groups often go unpunished. In a multicultural society, differences are inevitable, but these differences are increasingly being manipulated to incite organized conflicts and violent outbursts. Majoritarian ideologies are being imposed on minority cultures, exacerbating the insecurity of non-dominant groups through targeted violence such as mob lynchings. This study highlights the urgent need to confront these trends to safeguard India's democratic ideals, restore pluralism, and revitalize the nation’s institutions against the rise of extremist forces.

Disability Prevalence and Training Needs of Persons with Disability (PWDs) in Labo, Camarines Norte: A Bases for Extension Agenda

Melvin Angeles — 2025-01-16

Various agencies are collaborating to extend support to the Person-with Disability (PWD) to address different concerns and particular needs of the PWDs in the society. The present study assesses the demographic profile, disability prevalence, and training needs of the selected 71 PWDs in Labo, Camarines Norte. The results revealed that functional limitations and disability prevalence must be considered when conceptualizing the training activity. Four (4) possible training courses emerge: swine raising, organic agriculture, recycling/re-using of solid waste and indigenous, soap making, and urban or container gardening can be organized for the participants. This suggests that training should cater to the nature of the disability/special needs of PWDs. This would be the initial step for various researchers/extensionists before developing the appropriate program suited to this population group

The Effect of Profitability, Leverage, CPO Prices and Exchange Rates on Stock Prices (Study on Palm Oil Plantation Industry Sub-Sector Companies in 2018-2023)

Naufal Hilmy Fauzan — 2025-01-21

This study aims to analyze the impact of profitability, leverage, CPO price, and exchange rate on stock prices in palm oil plantation sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2023 period. The study population includes companies in this sub-sector that were active on the Indonesia Stock Exchange during the same period. A purposive sampling method was used to select the sample, resulting in 13 companies that met the criteria, with a total of 78 observation data points over the six-year study period. The analysis technique applied is multiple linear regression using SPSS version 26 software. The study findings indicate that profitability positively influences stock prices, while leverage, CPO price, and exchange rates do not have a significant impact on stock prices.

The Influence of Work Competence, Work Motivation, and Work Discipline on Police Work Achievement (Case Study on the Security Intelligence and Samapta Units of the Banyumas City Police Resort)

Rizqiya Nur Fadzilah — 2025-01-28

This study aims to analyze the Effect of Work Competence, Work Motivation, and Work Discipline on Police Work Achievement (Case Study on the Security Intelligence and Samapta Units of the Banyumas City Police Resort). The method used is descriptive quantitative with a research population of 129 police officers and the sampling technique used is saturated sample. Data analysis using multiple linear regression with SPSS software version 26. The results showed that Work Competence and Work Motivation had a positive and significant effect on Work Achievement. Meanwhile, Work Discipline has no significant effect on Work Achievement.

Implementation of Minimum Service Standards in Health Services for People Suspective of Tuberculosis (Tb) in Labuhanbatu District

Hasrul Azmi — 2025-01-29

With 824,000 cases and 93,000 fatalities annually, or 11 deaths per hour, Indonesia has one of the third-highest TB burdens in the world, after China and India, according to the WHO Global TB Report 2021. There are still up to 500,000 individuals who have not received treatment and are at danger of spreading the disease since only 49% of Indonesia's estimated 824,000 TB patients were identified and treated. The purpose of this study is to examine how Minimum Service Standards (SPM) are applied in the health care program for individuals suspected of having tuberculosis (TB) in Labuhanbatu Regency. Additionally, it seeks to determine the factors that facilitate and hinder the implementation of SPM policies in the health care program for TB suspects in Labuhanbatu Regency. Qualitative approaches are used in this study. Interviews were used to gather the data, and data triangulation methods were used to assess the data's validity. The research results show that (1) The implementation of the SPM-BK policy for people suspected of TB in Labuhanbatu Regency has not run optimally. In the resource variable, there are limited human resources in the ability to record and report data online (SITB).

Public Policy Failure (Case Study of Medan City Regional Regulation Number 5 of 2022 Regarding the Determination of Zoning for Street Vendor Activities in Medan City)

Azwar Azmi Batubara — 2025-01-29

Medan as one of the largest cities in Indonesia and the center of the economy in North Sumatra is certainly not free from the problem of unemployment. Unresolved unemployment, limited new job opportunities and the pressure of economic needs to survive have caused some people to look for alternative jobs outside the formal sector. The informal sector that is widely engaged in by people in Medan City is Street Vendors (PKL). This study uses descriptive research with a qualitative approach. The results of the study indicate that the Failure of Public Policy on Determining Street Vendor Zoning in Medan City is Due to the Inability to Form a Special Task Force Approved by the BAPPEDA Service Based on the Systemic Failure Theory of Hudson, Hunter, and Peckham.

Power and Piety: The Discourse of Hegemony in the History of Christian Mission and Colonialism in Asia

Ebeneser Lumban Gaol — 2025-01-29

This paper examines the complex role of Christian missions in Asia from the 16th to the 20th century through Antonio Gramsci’s theory of hegemony. Using a qualitative research method and literature study technique, the research concludes that missionaries served both as evangelists and instruments of Western cultural hegemony, supporting colonial power structures. While promoting colonial dominance, missionaries also created spaces for counter-hegemony by establishing educational institutions and social services, empowering local communities with knowledge to resist colonialism. Gramsci’s theory of hegemony helps reveal how missionaries facilitated interactions between colonial power and colonized societies. These interactions contributed to a process that not only supported colonial domination but also challenged it.

The Effectiveness of Out-of-Class Learning Methods and Problem Solving Methods in Learning to Write Descriptive Texts for Grade VII Students of Junior High Schools/Islamic Junior High Schools

Safira Maula Faricha — 2025-01-29

The purpose of this study is to determine the effectiveness of extracurricular learning methods and problem solving methods in learning to write explanatory essays of seventh grade students of SMP/MTS. This quasi-experimental study used a randomized pretest posttest control group research design. The population of this study consisted of only seventh grade students of MTsN 8 Blitar. The study sample consisted of students of seventh grade B as experimental group 1 and students of seventh grade E as experimental group 2. The results of the study showed that the significance value obtained for experimental group 1 was less than 0.05 (0.000 0.05). Ho was accepted and Ha was rejected. The mean post-test results of both methods showed that the use of extracurricular learning methods and problem solving methods had an impact on the results of students' explanatory essay writing.

The Role of Job Satisfaction as a Mediation of the Influence of Individual Characteristics and Organizational Culture on the Performance

Maulidya Ortalita — 2025-01-30

Human resources are one of the assets of an agency that will determine the success or failure of the agency, because human resources are the most important factor in carrying out and achieving agency goals. This research aims to determine and analyze the role of job satisfaction as a mediating influence of individual characteristics and organizational culture on employee performance. The object of this research is the Jember Regency Transportation Service, with a permanent employee population of 54 people and the sample in this research is 54 respondents. In this study, the total number of variable indicators is 17. The data analysis method used in this research is path analysis. The results of this research indicate that individual characteristics and organizational culture have a significant effect on the performance of permanent employees at the Jember Regency Transportation Service.

Aspects of Legal Change and Social Change

Ageng Nugroho — 2025-01-30

Social life requires law as a tool to create harmony, resolve conflicts, and control social behavior. Law also acts as a social engineering tool that can direct societal change towards a better, fairer, and more prosperous life. However, law often faces challenges in responding to dynamic social changes due to developments in technology, economy, and social structure. This study aims to analyze the relationship between law and social change and the aspects that influence legal change. By using normative legal research methods, the results of the study show that legal change and social change are closely related. Law must be responsive to demands for change in society in order to remain relevant in carrying out its function as a social controller and a tool for change.

The Influence of Social Media Marketing, Store Atmosphere, and Electronic Word of Mouth on Purchasing Decisions at Cafe Koat Kopi

Putri Agustina Rachmawati — 2025-01-30

The goal of this study is to explore how Social Media Marketing, Store Atmosphere, plus Electronic Word of Mouth (E-WOM) influence consumer purchasing decisions at Café Koat Kopi. The study involved a sample of 100 respondents who had previously made purchases at the café. Data was gathered through a survey, utilizing a questionnaire as the primary research instrument. The findings of the study demonstrate that: (1) Social Media Marketing does not significantly influence purchasing decisions for products at Café Koat Kopi, (2) Store Atmosphere significantly and positively influences purchasing decisions, and (3) Electronic Word of Mouth (E-WOM) also plays a noteworthy and positively role in influencing purchasing decisions for Café Koat Kopi products.

Digital Marketing Strategies to Increase Online Business Sales through Social Media

Clara Wirianda — 2025-01-30

The development of technology and information has changed the habits of modern society, including in the use of the internet and social media. Globally, Indonesia holds the fourth-largest internet user base. Consequently, social media has emerged as a primary platform for digital activities, including digital marketing. This marketing approach leverages social media and the internet to enhance the reach and impact of product or service promotion. This study conducts a systematic literature review (SLR). The review analyzes digital marketing strategies implemented through social media. Data were collected from various sources such as journals, articles, and books. The results of this study aim to understand effective digital marketing methods in increasing sales through social media.

The Influence of Work Experience, Teamwork, and Creativity on Employee Performance at PT Karya Kreasi Madani

Alweni Alweni — 2025-01-30

This study aims to explore the influence of work experience, teamwork, and creativity on employee performance at PT Karya Kreasi Madani. In this case, work experience, teamwork, and creativity are considered important in improving employee performance. This research employs a quantitative approach by utilizing a questionnaire for data collection. The study's population consists of employees at PT Karya Kreasi Madani, with a sample size of 43 respondents. The data analysis was conducted using the Partial Least Square (PLS) method. The findings revealed that work experience positively and significantly impacts employee performance at PT Karya Kreasi Madani, as well as teamwork and creativity influence the employee performance of PT Karya Kreasi Madani. These findings indicate a relationship that mutually influences work experience, teamwork, creativity, and employee performance.

Analysis of Accounting Application and use of Accounting Information in MSME Assisted by the Cooperative Service of Mataram City

Failman Nafiatun — 2025-01-30

This study attempts to see the application of accounting and the use of accounting information in MSMEs registered with the Mataram City Cooperative Service. The method used in this study is a case study based on a developing phenomenon. Data collection techniques use interviews and documentation. Data analysis in this study uses peer criteria and trust methods. The findings of this study show that the application of accounting information systems in MSMEs registered with the Mataram City Cooperative Service has been carried out, and is still relatively low, the use of accounting information is carried out at the cost level and decision making for cash inflows and outflows.

Loneliness in the Middle of Connection: Adolescent Existentialism in a Digital Context

Elisabet Marthawati Samosir — 2025-01-31

In the 21st century, advancements in digital technology have reshaped social structures and behaviors, particularly among adolescents navigating identity formation. This study explores the phenomenon of digital loneliness in adolescents through the lens of existentialism, a philosophy centered on life’s meaning and individual freedom in social contexts. While digital communication offers convenience, many adolescents experience alienation due to superficial and shallow interactions. Although technology enables the creation of virtual identities, it often limits the authenticity of interpersonal relationships. This research reveals that reliance on social media can lead to feelings of loneliness and inauthenticity. However, with awareness of individual responsibility and mindful use of technology, adolescents can foster meaningful relationships and discover purpose in their digital existence, making existentialism both relevant and practical.

Analysis of the Influence of Consumer Animosity, Religiusity, and Social Media Sentiment on Product Boycott Decisions

Anis Prastiwi — 2025-01-31

This study examines the impact of Consumer Animosity, Religiosity, and Social Media Sentiment on Product Boycott Decisions. Using purposive sampling, data were collected from 100 respondents who were aware of Boycott campaigns against pro-Israel products and actively use social media. The research employed a questionnaire to gather data, which was tested for validity and reliability. Classical assumption tests confirmed that the data were normally distributed and free from multicollinearity and heteroscedasticity. The findings reveal that Consumer Animosity, Religiosity, and Social Media Sentiment each have a positive and significant effect on Product Boycott Decisions. These results suggest that these factors play a crucial role in shaping consumer behavior in Boycott campaigns.

The Optimazing to use of Artificial Intelegence in the Development of Teaching Materials for Marketing Management Course Based on Gedget Application

Lenti Susanna Saragih — 2025-01-31

This study analyze the practicality of digitizing teaching materials and utilizing gadgets to assess learning in artificial intelligence marketing management courses. The study was conducted at the Faculty of Economics, Universitas Negeri Medan and included 65 respondents as a research sample obtained using purposive sampling method. The development methodology used is DDD-E model. The data collection methods used are observation, literature review, and questionnaire. The research data was then analyzed using descriptive qualitative analysis. The results of this study show that the teaching materials and learning assessment of artificial intelligence marketing management course based on gadget applications are actually applied, which can be seen from the calculation results of each survey indicator measured from the aspects of ease of use of the application, ease of use of the application, time efficiency of using the application, and innovation level of the application

Statistical Analysis of Sales Growth and Capital Intensity in Tax Avoidance in the Consumer Non-Cyclicals Sector on the Indonesia Stock Exchange

Yeni Nirmala — 2025-01-31

The consumer non-cyclicals sector refers to the primary goods sector that tends to have more stable performance even during economic recessions. This condition allows companies in this sector. The objective of this research is to investigate experimentally the partial and concurrent impacts sales growth and capital intensity on tax evasion. Using a sample of 150 businesses, the study takes a quantitative approach and applies multiple linear regression analysis using SPSS 26. The results of the research show that capital intensity has a positive and major impact on tax avoidance, sales growth has a negative and large impact on tax avoidance, and both sales growth and capital intensity have a significant impact on tax avoidance at the same time.

The Influence of Financial Literacy, Financial Technology and Fear of Missing Out on the Financial Behavior of Generation Z

Niril Hemayanti — 2025-01-31

Generation z is a group that is very familiar with digital technology and social media, because generation z grows and develops in the digital era which affects almost all aspects of life including financial behavior. The purpose of this study is to examine how the influence of financial literacy, financial technology and FOMO on the financial behavior of generation z. The population of this study is 29,792 people. The number of sample data in this study is 620 people. The sampling method used proportionate stratified random sampling. The data processing in this study applies the Partial Least Square (PLS) technique with the SmartPLS 4.0 software application. The results of the analysis of this study said that financial literacy and financial technology have a significant positive effect on financial behavior. Fear of missing out has a significant negative effect on financial behavior.

Digital Marketing Strategies: An Analysis of the Influence of Social Media on Consumer Purchase Decisions

Feby Yulia Lestari — 2025-01-31

This study aims to analyze the influence of digital marketing strategies through social media on consumer purchase decisions. The research method used is a quantitative approach with survey techniques. Data was collected through an online questionnaire from 200 respondents who actively used social media. The results of the study show that content elements, interaction and consumer trust have a significant influence on purchase decisions. This finding provides important implications for the Company to maximize the use of social media as the main marketing platform.

Determinants of Village Financial System (Siskeudes) Quality in Wanasaba Sub-district

Lia Agustina — 2025-01-31

This study aims to objectively examine the determinants of the quality of the village financial system (Siskeudes) at the village office in Wanasaba sub-district. This research addresses the gaps identified in previous research. This study uses a quantitative approach, Using purposive sampling method, with the criteria of selecting village officials involved with Siskeudes. Data were gathered through questionnaires distributed to respondents, employing a 5-point Likert scale. The research sample included 70 respondents who were directly engaged with Siskeudes, and data analysis was conducted using SmartPLS software. The results of this study show that organizational culture variables have a positive impact on the quality of village financial systems. However, no impact was found between training and user competence on the quality of village financial systems.

Life Strategy of Female Farm Workers at PT. Toba Pulp Lestari After Divorce

Ida Kristina Sitorus — 2025-01-31

This study examines the survival strategies of female daily laborers at PT. Toba Pulp Lestari following divorce. The main focus is to understand the social and economic dynamics experienced by these women as they face life challenges post-divorce. The research employs a qualitative approach with a case study method, utilizing in-depth interviews and participatory observations as data collection techniques. The findings reveal that female daily laborers adopt various strategies to survive, including leveraging social networks, and managing finances strictly. Support from family, local communities, and social organizations plays a crucial role in helping them cope with economic pressures and the social stigma often associated with divorce. However, the study also highlights that limited access to education and skill training poses significant barriers to improving their quality of life.