INTERNATIONAL JOURNAL OF MULTI SCIENCE

THE EFFECT OF SELF-CONTROL AND FINANCIAL LITERACY ON STUDENTS’ PERSONAL FINANCIAL MANAGEMENT SKILLS IN THE CITY OF MEDAN

2026-05-20T19:29:37+07:00

This study aims to analyze the influence of self-control and financial skills on college students’ personal financial management abilities in Medan. This study employs a quantitative approach using a survey method. The study population consists of college students from various universities, with a sample of 100 respondents selected using stratified random sampling. Data collection was conducted via a questionnaire using a Likert scale and analyzed using multiple linear regression analysis with the assistance of SPSS software. Based on the regression test results, Self-Control has a positive effect on students’ personal financial management ability with a regression coefficient of 0.356, a calculated t-value of 4.341, and a significance level of 0.000 (< 0.05). A positive regression coefficient indicates that the higher the Self-Control, the higher the students’ personal financial management ability. Financial skills also have a positive effect on students’ personal financial management ability with a regression coefficient of 0.421, a t-value of 4.726, and a significance level of 0.000 (< 0.05), meaning that the higher the financial skills, the greater the students’ personal financial management ability. Simultaneously, Self-Control and financial skills have a significant effect on students’ personal financial management ability based on the F-test results with a significance level of 0.000 (< 0.05). The Adjusted R-Square value of 0.542 indicates that these two variables account for 54.2% of the variation in students’ personal financial management ability, while the remaining 45.8% is influenced by other variables outside the research model. Based on the research findings, it can be concluded that Self-Control and financial skills play a crucial role in enhancing students’ personal financial management ability.

AN INVESTMENT FEASIBILITY ANALYSIS FOR THE DEVELOPMENT OF HOTEL X IN MATARAM

2026-07-07T21:01:31+07:00

The objective of this research is to analyze investment feasibility in the development of Hotel X in Mataram using three scenarios: base case, weak case, and best case. The method of analysis covers the calculation of Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, and Profitability Index, as well as sensitivity analyses on investment value changes and WACC on NPV and IRR. The analysis results for the base case scenario indicate that this investment is feasible with the NPV of IDR 15,400,833 thousand, the IRR of 14.2%, payback period of ten years, and the profitability index of 1.6; which are considered as not feasible. In the weak case scenario, the NPV is negative at IDR 1,815,997 thousand with the IRR of 11.58%, payback period of twelve years, and profitability index of 1.6, which is also not feasible. For the best-case scenario, the NPV reaches IDR 35,301,509 thousand with the IRR of 16.86%, the payback period of nine years, and the profitability index of 1.4, which shows significant earnings potentials. He sensitivity analyses indicate that the investment value changes and WACC have significant impacts on NPV and IRR. Further, the results of the sensitivity analyses on the three scenarios demonstrate that the investment feasibility in the development project of Hotel X in Mataram is highly dependent on the investment value and WACC. The sensitivities indicate that this project has a strong potential to succeed under normal or optimal economic conditions and capital costs, but risks may appear if the conditions get worse. In general, based on the financial and sensitivity analyses, the development project of Hotel X in Mataram is feasible in several scenarios.

VEGETATIVE GROWTH RESPONSE OF CURLY CHILI (CAPSICUM ANNUUM L.) TO THE APPLICATION OF TWO MICROORGANISM-BASED LIQUID ORGANIC FERTILIZERS

2026-07-14T15:16:03+07:00

Chili pepper (Capsicum annuum L.) is a strategically important horticultural commodity in Indonesia whose vegetative phase strongly determines subsequent productivity. Microorganism-based liquid organic fertilizers represent a sustainable alternative to synthetic inputs, yet comparative efficacy data under local conditions remain limited. This study evaluated the vegetative growth response of curly chili treated with two commercially available microorganism-based liquid organic fertilizers (Fertilizer A and Fertilizer B) at the Experimental Field of Universitas Boyolali, Central Java, Indonesia. A comparative design with five replications per treatment was employed; observations were carried out at 7, 14, 21, and 28 days after transplanting (DAT). Growth parameters included plant height, number of leaves, and stem diameter. Fertilizer A consistently outperformed Fertilizer B from 14 DAT onward. At 28 DAT, Fertilizer A produced higher mean plant height (34.31cm vs. 30.88cm) and greater leaf number (24.89 vs. 22.87). Stem diameter was equivalent between treatments at 28 DAT (3.86mm). These findings suggest that Fertilizer A more effectively supports vegetative development of curly chili, likely through enhanced biological nitrogen availability and plant growth-promoting substance production. Results support use of microorganism-based organic fertilizers as a viable approach for sustainable chili cultivation in Boyolali.

INTERPERSONAL COMMUNICATION AS A DETERMINANT OF AUDIT FINDINGS AND AUDIT JUDGMENT: A CONCEPTUAL MODEL FOR NATURAL RESOURCE AUDITS IN INDONESIA'S FRONTIER REGIONS

2026-08-12T19:28:23+07:00

Natural resource audits conducted by Supreme Audit Institutions in resource-rich, geographically remote subnational regions present distinctive interpersonal demands that remain undertheorized in the auditing literature. Drawing on the professional skepticism literature, communication theory, and public-sector audit quality research, this paper develops a conceptual model linking auditor interpersonal communication competence to audit evidence quality, audit findings, and audit judgment, moderated by contextual factors specific to frontier (3T) regions, geographic isolation, resource dependency, and local institutional culture. Using Indonesia's Audit Board (Badan Pemeriksa Keuangan/BPK) and the emerging natural-resource audit context of Kepulauan Tanimbar Regency, Maluku Province site of the Masela Block LNG development as an illustrative empirical setting, the paper synthesizes existing theory into an integrated model and derives testable propositions to guide future empirical research. The paper contributes a theory-building foundation for an underexamined intersection of interpersonal communication and public-sector audit judgment, and offers a practical agenda for auditor capacity development in extractive-resource, frontier-region audit contexts.

RISK MANAGEMENT ANALYSIS IN THE OPERATIONAL PERFORMANCE EVALUATION OF HEAVY EQUIPMENT DURING THE JAKARTA LRT PHASE 1A PROJECT EXECUTION

2026-09-26T14:06:02+07:00

The construction of mass transportation infrastructure, such as the Light Rail Transit (LRT), relies heavily on the performance of heavy equipment as a key factor in project success. Heavy equipment production capacity is a crucial aspect in determining whether work targets are met according to the implementation schedule. This study aims to evaluate production volume capacity for the Jakarta LRT Phase 1A project by analyzing the performance of heavy equipment, including cranes, excavators, dump trucks, compactors, and other supporting machinery. A volumetric method was employed to calculate production capacity and equipment productivity. The analysis results indicate that the achieved heavy equipment productivity met the required work volumes in accordance with the project's planned targets and schedule.