International Journal of Multidisciplinary Research and Literature

THE MEANING OF TYPOGRAPHY ON STREET FOOD CARTS IN BLOK M, SOUTH JAKARTA

Boedhatmaka Darsono — 2026-03-01

The phenomenon of changing trading patterns among street food vendors in Jakarta, from mobile to stationary stalls, has influenced the communication strategies used to attract consumers. While mobile carts rely on sound as a means of communication to signal their presence, stationary carts have shifted to visual communication through typography. This study uses mixed methods through observation, interviews, literature review, and documentation to examine the meaning of typographic elements on stationary carts in the Sisingamangaraja Street area, Blok M, South Jakarta. Semiotic analysis is used to interpret the relationship between the visual representation of typography and the meaning it produces. This study aims to reveal the meaning of visual typography elements on street food carts in both personal and communal dimensions. On a personal level, typography reflects the background, experience, and visual preferences of vendors as a form of individual identity. Meanwhile, at the communal level, typography functions as a collective representation that shapes the visual identity of the merchant group in the Sisingamangaraja street area, specifically in front of Blok M Plaza, South Jakarta. Through this interpretation, this study aims to provide a deeper understanding of the role of typography as a medium of visual cultural expression in the dynamics of the urban informal economy. The findings show that typography not only reflects the personal identity of traders, but also functions as a communal visual representation that shapes the identity of street vendor groups. This study confirms the role of typography as a medium of visual cultural expression in the context of the urban informal economy.

PRESERVATION OF INTANGIBLE CULTURAL HERITAGE THROUGH THE LAKE TOBA TRADITIONAL MUSIC FESTIVAL

Jabatin Bangun — 2026-03-01

Intangible Cultural Heritage requires various new strategies and methods to address preservation challenges in the modern era. One effective approach is through festivals as a medium for introduction, collaboration, and regeneration of cultural works. This paper examines the 2021 Lake Toba Traditional Music Festival as a model of preservation based on creative participation. This festival involved twelve composers selected through an open selection process by a team of curators to create a musical work sourced from the traditions of four ethnic groups around Lake Toba: Batak Toba, Karo, Simalungun, and Pakpak. Each composer was required to conduct field research and interact directly with local musicians to understand the musical, social, and ecological contexts of the cultures they were adapting. This research uses participatory qualitative methods with data sources in the form of field observations, interviews, audiovisual documentation, and festival archives. The analysis is carried out using a musicological and ethnographic approach to examine the cross-cultural creative process. The results of the research show that this program produces a diversity of musical forms that combine instrumental, vocal, and traditional poetry elements, as well as revealing a dialogue between modernity and tradition. This festival is not only a performance event, but also a space for transcultural creation that strengthens the cultural identity and musical ecology of the Lake Toba region.

THE TEXT OF KRAMAT KAREM SONG GAMBANG KROMONG BETAWI A HERMENEUTIC REVIEW

Malona Sri Repelita — 2026-03-01

Kramat Karem is a song from Betawi cultural heritage whose lyrics tell the story of the tsunami event as a result of the eruption of Mount Krakatau in 1883 in the Sunda Strait, Indonesia. The lyric contains stories, descriptions of disaster, and the traditional local wisdom that accompanies them. Kramat Karem lyric have changed over the generations, the singer's interpretation is influenced by historical experience and the background context. From era to era, the meaning does not represent the original intend of the author anymore. This study aims to examine the the singer interpretation from hermeneutic approach and the function of socializing the local wisdom. This research used qualitative method and were analyzed using a hermeneutic approach as a big frame to examine changes of the text in the contemporary Kramat Karem song. The data were collected through literature studies, interviews, records from social media and observations in the community. This study is expected to produce recommendations for Betawi's ethnic to learn and appreciate local wisdoms in gambang kromong songs. In addition, the results of this study also become a trigger for Betawi society to strengthen the Betawi tradional Culture as a medium of communication and social integration.

AVOIDANCE OR CIRCUMVENTION OF PERMANENT ESTABLISHMENT (PE) STATUS

Marshanda Cahyani Zahra — 2026-03-01

This study explores the phenomenon of Permanent Establishment (PE) avoidance and evasion in Indonesia by examining how multinational companies design their business arrangements to limit tax exposure in the source country. Using an analytical approach that combines regulatory analysis, illustrative cases, and evidence from prior empirical studies, the paper uncovers several recurring practices, including the appointment of ostensibly independent agents, the deliberate separation of operational activities, the maintenance of minimal physical operations, and the increasing reliance on digital business models. In addition, the research reviews the alignment and performance of Indonesia’s domestic tax framework with OECD standards, while emphasizing ongoing difficulties linked to sophisticated corporate configurations, the rapid expansion of digital transactions, and unequal access to information between taxpayers and tax authorities. The results demonstrate that although Indonesia has formally incorporated internationally recognized rules, their effectiveness is constrained at the implementation level. Accordingly, the study highlights the necessity of reinforcing oversight mechanisms, enhancing international tax cooperation, and adopting a significant economic presence concept to more accurately address digitalized and cross-border economic activities. This research advances the academic discussion on PE-related tax avoidance and offers policy-relevant insights for legislators, tax administrators, and future researchers.

BEYOND METRICS: Performance Management Dynamics in Indonesian Public Sector Energy and Mineral Resources Governance

Munawaroh Munawaroh — 2026-03-01

Performance management systems in public sector organizations confront distinctive challenges balancing accountability imperatives with operational complexities, particularly within technically demanding domains like energy and mineral resources governance. This qualitative case study examines performance management system dynamics at Banten Province Energy and Mineral Resources Agency, investigating planning, monitoring, and evaluation processes alongside civil servant interpretations of system implementation. Through semi-structured interviews with purposively-selected officials and operational staff, direct administrative process observations, and systematic document analysis encompassing strategic plans, performance indicators, and institutional reports, research reveals four critical findings: hierarchical performance planning demonstrates regulatory adaptability despite resource constraints; monitoring combines formal mechanisms with digital systems though communication challenges persist; evaluation processes maintain systematic procedures yet retain subjectivity potential in behavioral assessments; and system implementation fosters disciplined, professional, accountable organizational culture despite administrative burden concerns and limited digital integration. Findings enrich understanding of public sector performance management's dynamic character while providing theoretical and practical implications for strengthening performance systems in strategic Indonesian government sectors. Research contributes empirically-grounded insights from underexplored energy-mineral governance contexts, offering evidence-based recommendations for reconciling performance measurement rigor with sectoral operational realities.

THE VISUAL METAPHOR OF WATER IN FLAT AND SPATIAL MOTION ARTISTRY IN THE CREATION OF ANIMATED FILMS TOYANING MAHAGUNA

I Kadek Adi Putra Wijaya — 2026-03-01

Water constitutes a fundamental element of the universe and functions as a primary source of life for all living beings on Earth. In Hindu cosmology, Bhuana Alit (the microcosm of the world) is composed of five essential elements Pertiwi (earth), Apah (water), Teja (fire), Bayu (air), and Akasa (ether) that together structure both the physical environment and human existence. Among these elements, water occupies a particularly vital position, as it is directly perceivable through the human senses and indispensable for biological, social, and spiritual continuity. In Gianyar Regency, especially within the Traditional Village of Tegallalang, natural springs represent not only essential ecological resources but also sacred cultural sites that sustain community life. This research employs a qualitative methodology with an ethnographic approach to examine the animated film Toyaning Maha Guna as a cultural narrative that articulates the significance of water through historical, mythological, and folkloric perspectives. The study integrates observations on water utilization, environmental conditions, and spiritual values embedded in local traditions. Structurally, the film adopts the temporal framework of Tri Semaya Kala, particularly emphasizing Atita (the past) in its opening sequence. This segment portrays the descent of the Trimurti Brahma, Vishnu, and Iswara to rescue the Earth from destruction, symbolizing divine intervention as a response to ecological imbalance. From a Hindu philosophical perspective, the visualization and narrative construct water not merely as a physical resource but as a sacred medium of purification, regeneration, and cosmic harmony. The voluntary descent of the gods signifies an ethical model of responsibility and care toward nature, projecting an ideal relationship between humanity, divinity, and the environment. Through this narrative strategy, Toyaning Maha Guna functions as both an aesthetic expression and an environmental discourse, reinforcing the moral imperative to preserve water sources as the foundation of life, civilization, and spiritual well-being.

IMPLEMENTATION OF NANJING SWANSOFT-BASED CNC MILLING SIMULATION IN THE MANUFACTURE OF UMSB BRAND GRAVIS PRODUCT

Desmarita Leni — 2026-03-01

Development of engraved products featuring institutional identity at Mechanical Engineering Department, Universitas Muhammadiyah Sumatera Barat offers promotional opportunities and commercialization potential. Manufacturing plaques, keychains, and name tags through CNC Milling technology demands precision in design formulation, toolpath optimization, and determination of cutting parameters that align with material properties. This research implements Nanjing Swansoft-based CNC Milling simulation for producing UMSB-branded gravis products, analyzing toolpath prediction accuracy, machining duration, and evaluating contributions toward production efficiency. The study applies descriptive-analytical approach with case study method conducted at Faculty of Engineering during November 2025 to January 2026. Research stages encompass comprehensive literature review on CNC milling technology and parameter optimization, two-dimensional and three-dimensional design creation using SolidWorks software for aluminum material sized 240×60×40 mm, G-code programming employing single tool strategy with Ø10mm end mill designated as T01, configuration of FANUC 0i-M controller with G54 work coordinate system, and execution of four machining phases: facing, roughing, semi-finishing, and finishing operations targeting 20 mm engraving depth. Dimensional validation demonstrates accuracy within ±0.1 mm tolerance on critical dimensions with maximum deviation of ±1.5% in engraving zones, maintaining compliance with manufacturing tolerance limits for institutional souvenir applications. Actual simulation cycle time recorded 68 minutes 50 seconds with deviation below 5% from initial programming calculations. Cutting force monitoring revealed optimal range between 90-140 N without collision detection warnings. Surface quality assessment indicates superior finishing profiles with uniform stepover ridge formation and sharp edge definition on UMSB typography elements without excessive burr formation. Integration of CAD-CAM systems through simulation validates feasibility of CNC instructions for actual machine implementation, confirming Nanjing Swansoft simulator effectiveness as cost-efficient tool for programming verification and material waste reduction supporting manufacturing digitalization within Industry 4.0 framework.

REMOTE SENSING ANALYSIS OF NITROGEN DIOXIDE GHG EMISSIONS SUPPORTS RAP FOR MITIGATING CLIMATE CHANGE IMPACTS IN SITUBONDO REGENCY

Mochamad Thohiron — 2026-03-01

The study aims to inventory and analyse GHG Nitrogen Dioxide (NO₂) emissions to support regional action plans (RAP in the mitigation _and adaptation of PI (climate change) in Situbondo Regency. It is hoped that the research output can be used by regional governments to implement mitigation and adaptation actions. The research area in Situbondo Regency was carried out for five months. The analysis method uses a remote sensing system through exploration of Sentinel- 5P satellite data for GHG NO₂ gas numerical spatial data on a cloud-based digital platform, JavaScript Google Earth Engine (GEE) and Google Colaboratory Research (GColab) 2023, image digitization and outlasting in QGIS software. Research data is remote sensing data access to the NO₂ gas datasets Sentinel_5P OFFL_ NO₂ Offline, MOD 11A1.061_Terra LST, and EDG 1km. Statistical data analysis using SAS v.jmp and Genstat v.18. The results show that the highest NO₂ density variable in 2017 was 0,66 – 2,12 g/m², then decreased to 0,65 – 2,01 g/m² in 2019 and to 0,63 – 1,94 g/m² in 2021, with the highest NO₂ density in the Banyuglugur sub-district. The highest range of LST variables in 2017 was 19 – 39 0C, then increased to 21 – 40 0C in 2019, and in 2021 decreased again to 18 – 38 0C. Regional variables The highest LST distribution in 2017 and 2019 was relatively the same in each sub-district, namely Situbondo, Panarukan, Panji, Kapongan and Jangkar. NO₂ and LST density variables in 2017 and 2019 were lowly correlated (r = 0.55), but in 2021, they were not correlated.

THE EFFECT OF PERCEPTIONS OF EASE, USEFULNESS, AND TRUST ON THE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS AMONG TIKTOK SHOP BUSINESS OPERATORS IN THE CITY OF SUKABUMI

Ghefira Nuramalia Azzahra — 2026-03-01

This study aims to analyze the effect of perceived ease of use, perceived usefulness, and trust on interest in using AIS and to answer how these three factors influence business actors' decisions to adopt the system. The study uses a quantitative approach with a survey design involving 140 respondents selected through purposive sampling, a 1-5 Likert-scale questionnaire, and multiple linear regression analysis. The results show that perceived ease of use and perceived usefulness have positive, significant effects on interest in using the system, with p-values of 0.000 and 0.002, respectively. Meanwhile, trust had no effect, with a significance value of 0.591. However, the three variables also had a significant impact on interest in using the accounting information system, as indicated by the F test (p = 0.000). These findings contribute to a stronger understanding of technology acceptance factors and provide a practical basis for business practitioners and system developers to improve the system's ease of use and benefits, thereby increasing user interest.

THE RISE OF DIVORCE AMONG CIVIL SERVANTS, ESPECIALLY GOVERNMENT EMPLOYEES WITH WORK AGREEMENTS (PPPK)

Neni Fitriyani — 2026-03-01

Divorce is currently a social phenomenon increasingly common across various circles, including the Civil Service (ASN), particularly among Government Employees with Work Agreements (PPPK). Unlike the general public, divorce among ASN follows a special procedure that involves administrative stages, starting at the work unit and BKPSDM, and culminating at the Religious Court. In Serang Regency, this phenomenon needs attention because it affects family stability and ASN performance. Domestic conflicts, poor communication, and the inability to manage problems are the dominant factors leading to divorce. This study aims to analyze the phenomenon of divorce among ASN and PPPK in Serang Regency and to examine the local government's strategic steps to address this issue. The research uses a mixed-methods approach, combining descriptive, qualitative, and quantitative methods. Data was obtained through interviews and secondary data from the Serang Regency BKPSDM. The results show that divorce is influenced by prolonged conflict and ineffective communication, even though mediation efforts have been made. Local governments need to strengthen ongoing guidance and prevention efforts to reduce divorce among civil servants.

IMPROVING EMPLOYEE PERFORMANCE THROUGH WELFARE INITIATIVES AND MANAGERIAL ROLES: A CASE STUDY OF PT ASURANSI SINARMAS, CENTRAL JAKARTA, CREDIT CONTROL DIVISION

Agrasadya Agrasadya — 2026-03-02

This study aims to understand how employee welfare programs and managerial roles contribute to performance improvement in the Credit Control Division of PT Asuransi Sinarmas, Central Jakarta. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observations, and documentation studies. The research focuses on employees' experiences with welfare program benefits and their perceptions of leadership style and managerial support. The findings indicate that welfare programs encompassing health, financial, and work–life balance aspects enhance employee motivation, loyalty, and productivity. Furthermore, managerial roles demonstrated through open communication, clear guidance, and recognition of employee achievements strengthen work engagement and organizational commitment. Welfare programs and managerial roles create a conducive work environment, thereby enabling sustainable performance improvement in the Credit Control Division. This study emphasizes that performance improvement does not solely depend on targets and control systems, but also on holistic support for employee welfare and the quality of managerial leadership. These findings are expected to provide strategic input for the company in designing more effective and sustainable human resource policies.

ANALYSIS OF THE INFLUENCE OF SOCIAL MEDIA AND FINANCIAL LITERACY ON THE INVESTMENT BEHAVIOR OF THE MILLENNIAL GENERATION WITH FEAR OF MISSING OUT (FOMO) AS A MEDIATING VARIABLE IN NORTH LUWU REGENCY

Edi Tompo — 2026-03-01

This study aims to analyze the influence of work motivation, competence, and leadership on employee performance with job satisfaction as a mediating variable. The research approach uses a quantitative method with a survey design on respondents selected through a purposive sampling technique. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares-based Structural Equation Modeling (PLS-SEM) method. The results show that work motivation, competence, and leadership have a positive and significant effect on employee job satisfaction and performance. In addition, job satisfaction is proven to significantly mediate the relationship between the independent variables and performance. These findings indicate that improving employee performance does not only depend on individual factors, but is also greatly influenced by the quality of leadership and a conducive work environment. The implications of this study emphasize the importance of integrated human resource management through strengthening motivation, improving competency, and developing transformational leadership to create sustainable satisfaction and performance. This research is expected to serve as a reference for policymakers and practitioners in designing effective and adaptive human resource development strategies.

THE INFLUENCE OF DIGITAL LEADERSHIP AND DIGITAL CULTURE ON EMPLOYEE PERFORMANCE AT PT. XYZ SUBANG

Ayu Utari — 2026-03-01

This research is motivated by the digital transformation challenges faced by manufacturing companies, particularly in terms of digital literacy and adaptation to technology-based work systems. The purpose of this study is to determine the influence of Digital Leadership and Digital Culture on Employee Performance at PT. XYZ Subang is a speaker manufacturing company. This study employs a quantitative, descriptive-associative design to examine the relationship between variables systematically. A total of 103 participants were selected as research subjects through purposive sampling, with the main criterion being active involvement in work activities that use digital systems and technology. The data collection tool used a structured questionnaire distributed to all employees of PT. XYZ. The data processing and testing were carried out using multiple linear regression, complemented by testing individual influences with t-tests and joint influences with F-tests. The research findings revealed that digital-based leadership and digital cultural values had a significant impact on employee performance, both when tested separately and simultaneously. These findings emphasize the importance of digitally literate leaders and a technology-adaptive work culture in encouraging employee productivity and work effectiveness in the Industry 4.0 era.

ANALYSIS OF FACTORS INFLUENCING ACCOUNTING STUDENTS’ INTEREST IN CHOOSING A CAREER AS AN AUDITOR AT UNIVERSITAS SAINS INDONESIA

Lia Sesilia — 2026-03-01

This study aims to analyze the factors influencing accounting students' interest in pursuing a career as auditors at Universitas Sains Indonesia. A quantitative approach was applied using multiple linear regression analysis. The results indicate that Work Environment, Financial Rewards, and Professional Training each have no significant effect on students' career interest. In contrast, Job Market Considerations show a positive and significant effect, supported by a significance value of 0.010. Simultaneously, all independent variables significantly influence students' interest, as indicated by the F-test (p = 0.009). These findings highlight that job market prospects are the primary factor shaping students' decisions to select auditing as a career path.

THE EFFECT OF EMPLOYER BRANDING AND WORK EXPERIENCE ON EMPLOYEE RETENTION AT PT TANTO INTIM LINE JAKARTA

Tegarini Woro Cita Raruna — 2026-03-01

This study aims to analyze the influence of employer branding and work experience on employee retention at PT Tanto Intim Line Jakarta. The research background indicates that, in the era of globalization, companies face intense competition, making human resource management, particularly employee retention, crucial for achieving organizational goals and avoiding declines in employee performance due to turnover. Employer branding and work experience are identified as essential factors influencing employees' decisions to stay within an organization. This research method uses a quantitative approach, with a case study of employees at PT Tanto Intim Line Jakarta. The research population consists of all 100 employees of PT Tanto Intim Line. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the validity and reliability tests show that all research instruments are valid and reliable. The research results indicate that employer branding has a significant positive partial effect on employer retention. Similarly, work experience also has a significant positive partial effect on employer retention. Furthermore, simultaneously, employer branding and work experience have a significant effect on employer retention. These two variables account for 12.8% of employer retention, while factors outside the research model account for the remaining 87.2%. This research provides an in-depth understanding of the importance of both factors in retaining competent employees.