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Pengaruh Good Corporate Governance, IOS, Intellectual Capital, dan Financial Distress terhadap Kualitas Laba Nurmaida Palentin Panjaitan; Afrizal; Misni Erwati
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 2 (2026): Edisi Januari-Maret
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini menganalisis pengaruh Good Corporate Governance (GCG), Investment Opportunity Set (IOS), Intellectual Capital (IC), dan Financial Distress (FD) terhadap kualitas laba perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Pendekatan kuantitatif digunakan dengan data sekunder dan purposive sampling, menghasilkan 47 perusahaan (188 observasi). Kualitas laba diukur berbasis akrual dan FD diproksikan dengan Altman Z-Score. Analisis regresi linier berganda menunjukkan variabel GCG, IOS, IC, FD, dan interaksi IOS×FD berpengaruh simultan signifikan (Sig. 0,000) dengan koefisien determinasi 59,0%. Secara parsial, GCG dan IC berpengaruh negatif signifikan, FD berpengaruh positif signifikan, sedangkan IOS dan interaksi IOS×FD tidak signifikan pada taraf 5%. Hasil ini menegaskan bahwa tata kelola, kesehatan keuangan, dan pengelolaan modal intelektual berperan dalam menentukan kualitas laba perusahaan energi.
Analysis of Macroeconomic Variables on the Existence of Inflation in Indonesia Using the Vector Error Correction Model Approach Afrizal
Jurnal Ekonomi Kuantitatif Terapan Vol. 17 No. 1 (2024): Vol. 17, No. 1, Februari 2024 (pp.1-154)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i01.p02

Abstract

This research investigates the impact of macroeconomic variables, namely money supply,exchange rate, interest rate, and the joint stock index, on inflation in Indonesia. Employing theVector Error Correction Model (VECM) dynamic model approach, the study reveals a long-termrelationship among each variable (Inflation Rate, Jakarta Composite Index, Interest Rate,Exchange Rate, and Money Supply). Granger Causality Test results indicate a unidirectionalrelationship of interest rate and money supply variables to inflation, interest rate to JakartaComposite Index, and money supply to the exchange rate. Conversely, there is a bidirectionalrelationship between exchange rate and inflation variables. In the short term, Interest Ratesignificantly and positively influences inflation, whereas, in the long term, it exhibits a negativeand insignificant effect. Money supply, in the long run, significantly and positively affects theinflation rate. This study stands out in the macroeconomic literature due to its distinctive choiceof variables and the dynamic model employed.
The Effectiveness of the Roni App in Enhancing the Resilience of Tuberculosis Patients Permana, Roni; Afrizal; Yunus, Faisal; Bachtiar, Adang
Jurnal Kesehatan - STIKes Prima Nusantara Vol 15 No 3 (2024): Jurnal Kesehatan Volume 15 Nomor 3 Tahun 2024
Publisher : LPPM Universitas Prima Nusantara Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35730/jk.v15i3.1208

Abstract

Tuberculosis (TB) remains a significant global health burden, requiring not only adherence to treatment regimens but also robust psychological resilience for successful recovery. This study evaluated the efficacy of the Roni application, a novel technology-based intervention designed to enhance resilience among TB patients. Employing a quasi-experimental design, 60 TB patients were randomized into an intervention group (n=30) and a control group (n=30). The intervention group utilized the Roni application for one month, while Patients in the control group received standard care. Resilience was assessed at baseline and post-intervention using the Brief Resilience Coping Scale (BRCS). Results demonstrated a statistically significant improvement in resilience scores among participants in the intervention group compared to the control group (p < 0.05). By providing tailored educational resources, motivational support, and opportunities for emotional processing, the Roni application appears to enhance resilience in TB patients effectively. These findings align with theoretical frameworks of stress adaptation and self-efficacy. This study contributes to the growing body of evidence supporting the potential of technology-based interventions to address the psychosocial needs of TB patients and improve treatment outcomes. Future research should investigate the long-term sustainability of these effects and explore the generalizability of this intervention across diverse populations.
STRATEGI PENGURANGAN FOOD WASTE DI RUMAH SAKIT Afrizal; Nila, Kurniasari Fuadiyah; Sarita, Rahmawati Irma
Jurnal Kesehatan - STIKes Prima Nusantara Vol 16 No 3 (2025): Jurnal Kesehatan Volume 16 Nomor 3 Tahun 2025
Publisher : LPPM Universitas Prima Nusantara Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35730/jk.v16i3.1319

Abstract

Food waste in hospitals is a serious problem that impacts healthcare efficiency, environmental sustainability, and patient well-being. Food waste in hospitals mainly comes from plate waste, which is caused by factors such as food quality, patient diet, and suboptimal food distribution systems. This study aims to assess effective strategies in reducing food waste in hospitals through a systematic review of 12 relevant studies. The method used a systematic literature review with the PRISMA approach, identifying key themes that included determinants of food waste, intervention strategies, and implementation challenges. The results showed that a Life Cycle Assessment-based approach, improved menu design, staff education, and implementation of waste monitoring system were effective in reducing food waste. However, the main challenge lies in the low institutional awareness and lack of binding regulations. Therefore, supportive policies and cross-sector collaboration are needed to create more efficient and sustainable food waste management system in hospitals.
Perlindungan Hukum Terhadap Mutu Udara Dalam Penanggulangan Pencemaran Udara Di Indonesia: Penelitian Mohammad Wira Utama; Emi Silvia; Iwan Iryansyah Setiawan; Sari Marlia; Tio Setiawan; Afrizal; Ahmad Affendi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6188

Abstract

Pencemaran udara merupakan permasalahan lingkungan hidup yang semakin kompleks seiring dengan meningkatnya aktivitas industri, urbanisasi, dan penggunaan kendaraan bermotor yang berdampak pada menurunnya kualitas udara serta kesehatan masyarakat . Penelitian ini bertujuan untuk menganalisis perlindungan hukum terhadap mutu udara di Indonesia serta efektivitas penerapannya dalam penanggulangan pencemaran udara. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan deskriptif analitis, menggunakan data sekunder yang terdiri dari bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa secara normatif Indonesia telah memiliki kerangka hukum yang kuat melalui berbagai peraturan perundang-undangan, khususnya Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Namun, implementasinya masih menghadapi berbagai kendala, seperti lemahnya penegakan hukum, kurang optimalnya pengawasan, serta adanya fragmentasi kewenangan antara pemerintah pusat dan daerah. Selain itu, instrumen preventif dan represif belum berjalan secara seimbang, di mana upaya pencegahan belum efektif dan sanksi hukum belum memberikan efek jera yang signifikan. Kendala lain juga ditemukan dalam aspek pembuktian, penerapan prinsip tanggung jawab mutlak, serta keterbatasan akses keadilan bagi masyarakat. Oleh karena itu, diperlukan rekonstruksi hukum yang komprehensif melalui penguatan regulasi, peningkatan kapasitas aparat penegak hukum, serta pengembangan sistem pengawasan berbasis teknologi. Dengan demikian, perlindungan hukum terhadap mutu udara diharapkan tidak hanya bersifat normatif, tetapi juga efektif dalam mengendalikan pencemaran udara secara berkelanjutan.
THE INFLUENCE OF PROMOTION, WORD-OF MOUTH, AND BRAND IMAGE ON CONSUMER PURCHASE DECISIONS: A STUDY OF KOPI SOE MEDAN: Promotion, Word-of Mouth, Brand Image, Purchase Decisions, Coffe Shop Industry Wijaya, Carissa Emily; Afrizal; Lisa Elianti Nasution
SOSIOEDUKASI Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i2.7902

Abstract

This study aims to analyze the influence of promotion, word of mouth, and brand image on consumer purchase decisions at Kopi Soe Medan. The research employs a quantitative approach using primary data collected through questionnaires distributed to 160 respondents. Data analysis is conducted using multiple linear regression with the assistance of statistical software, including classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that partially, promotion, word of mouth, and brand image each have a positive and significant effect on purchase decisions. Simultaneously, all independent variables also have a significant effect on purchase decisions, indicating that the model is statistically valid. Among the variables, brand image has the strongest influence, followed by word of mouth and promotion. The coefficient of determination indicates that the model explains a moderate proportion of the variation in purchase decisions, while the remaining variance is influenced by other factors. These findings suggest that strengthening brand image, optimizing promotional strategies, and encouraging positive word of mouth are essential for improving consumer purchase decisions. Therefore, an integrated marketing strategy is necessary for businesses to remain competitive in the coffee shop industry.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FRAUDULENT FINANCIAL STATEMENTS MEDIATED BY ISLAMIC SOCIAL RESPONSIBILITY Olimsar, Fredy; Amir, Amri; Afrizal; Arum, Enggar Diah Puspa
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 3 (2026): Volume 10, Nomor 3, June 2026
Publisher : LPPM Universitas Jambi

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Abstract

This study aims to examine the effect of Corporate Governance on Fraudulent Financial Statements with the mediating role of Islamic Social Responsibility (ISR). The study was conducted using a sample of companies listed in the Jakarta Islamic Index (JII) 70, which includes company data for the period 2019–2022. The analysis method used in this study is Structural Equation Modeling (SEM) to test the relationship between variables. The results of the study indicate that Corporate Governance has a significant positive effect on Islamic Social Responsibility, indicating that companies with good governance are more likely to carry out sharia-based social programs and transparency in ISR reporting. Corporate Governance has a significant negative effect on Fraudulent Financial Statements, indicating that formal governance mechanisms such as the board of commissioners, board of directors and board committees are effective in suppressing the practice of financial statement manipulation. Islamic Social Responsibility has a significant negative effect on Fraudulent Financial Statements, which confirms that Islamic ethical values ​​implemented through ISR can reduce management incentives to commit fraud. Islamic Social Responsibility partially mediates the relationship between Corporate Governance and Fraudulent Financial Statements. The policy implications of this study are the need for synergy between strengthening formal corporate governance mechanisms and increasing Islamic social responsibility disclosures to create a transparent, accountable and ethical corporate culture. For regulators and practitioners in the sharia industry, especially JII70 companies, the results of this study can be used as a reference in designing more comprehensive governance and ISR guidelines.
Co-Authors Abu Hasan Asy'ari Adang Bachtiar ADIF, RIANDY MARDHIKA Ady Muzwardi Afri Hajiansyah , Thendy Afriani S Ahlul Fikri Ahmad Affendi Ahmad Ardiansyah Ahmad Solihin Akmaluddin Akmaluddin Al Faraby, Ahmad Farhan ALFI SYUKRI RAMA, ALFI SYUKRI Amiarno, Yudi Amna, Hayatul Amri Amir Andani Eka Putra Andriadi, Deki Anggri Yulia Fitri Annisa Dewi P Anton Purnama Aprilla, Maya Ardansyah Arf, Nur Azizah aris Aris Tristanto Asianna Martini Simarmata Asto Purwanto Asyura, Khairun Bardan, Fadhilah Brilian Salsabila, Cherin Budiharjo Budiharjo Chairul Anwar Christovorus Sintong Situmorang Claudie Tiofanny Crysanda Putri, Bunga Daniya Davit Long Edisyah Dedi Adha Defitriani, Anggun Defriman Djafri Delvi Hamdayani Desma Erica Maryati M Devi Syarief Dhea Oktaviani Putri Dian Furwasyih Dian Setyorini Dimas Bagaskara Dinda Dwi Putrianti Donny Setiawan Dwi Budi Santoso Dwi Rohmawati Khasanah Efendi, Zulham Eko Martono Eliwarni Elsa Zahara Afrina Emi Silvia Enggar Diah PA Enggar Diah Puspa Arum Ernita Arif Ety Aprianti Eza Fitria, Nila Eza Yusnela Fadhila Annisa Afnel Fadhilah Fadil Irada Akram Fadlurrahman Faisal Yunus Fakhrur Rizal FAKRURRADHI Fatahillah, Irfan Femi, Nur Ferdian Achsani Feriyanti Firmansyah, Dino Fitria Alisa Fredy Olimsar FRIYANI, RITA Gegoh Ananda Gina Muthia Gultom, Pesta Hafifah, Nurul Hajirah Halisah Suriani Hamdiah Handayani KR Hardianti, Haliza Hayati, Ainul Helmi HENDRA GUNAWAN B11211055 Hendra Putra Hendry Andry Herlambang, Albert Hery Riyanto Hilal Al Ambia Husaini Ichsan Ibrahim Ida Farida Idham, Irhamillah idkham Ikhlasul kamil Ilham Wahyudi Ilham Wahyudi Imelia Putri Indah Afrianti Indraddin Intan Silviana Irfan Afrinal Irvan Rolyesh Situmorang Irwan Syaputra Ises Reni Isratul Aini Iwan Iryansyah Setiawan Jaka Sulistia Jefri Jodi Setiawan Joni Tandi, Joni Jufri Sani Akbar Juhari Juhari Hasan Kamarullah, Nugraha Kholid Hidayatullah Kontesa, Meria Kustiawan Ladipin Lenni Sastra Lhokweng, Emier Liany Alhamda Lilik Sulistyowati Linda Wahyu Marpaung Lisa Elianti Nasution Lisye Magdalena Liur Liver Nando Sng, Evin Lola Despitasari M. Duskri M. Rizal Dika Putra Mahdi Mai Efdi Maisarah Marliyah Marzuki, Fakrurradhi Masni Hayati Masrul Maulan Aklil Mauliza, Nurul Mesra B MIFTAHUL JANNAH Milandry, Anggraini Dwi Misni Erwati Mohamad Makrus Mohammad Wira Utama Moriana Kurnia, Rizki Muhammad Donni Muhammad Murtado Muhammad Tahir Muhammad Yafiz Muhammad Yassir Muhibussailin Mukti Dian S Mulyati , Sri N. Rachmadanur Nadia Sri Rezeki Nadila Aprilia Nadira Nela Safelia Nila, Kurniasari Fuadiyah Norman Ferdinal Norman Ferdinal Nur Wahyuni Nurbaiti Nurleni Nurleny, Nurleny Nurmaida Palentin Panjaitan Nursyirwan Effendi, Nursyirwan Nurvela Panca Tuah Tuha Parwati, Wiwin Dyah Ully Permana, Roni Petrus Loo Prasetya, Arnando Pristiyono Putra, Dios Nugraha Putri Hadisti Khairani Putri Nelly Syofiah Rahmad Firdaus Rahmat Efendi Rahmi Handayani Rahmi Vika Ulia Rahmulia Ramadani, Mery RATNA LESTARI Razali, Saidaturrahmah Reni, Ises Revan, Revan Arfian Reynol Devryonda Ria Desnita Rio Sahputra Riski Hernando Rizka Amelia Romli RR. Ella Evrita Hestiandari Rusnam Saidaturrahmah, Saidaturrahmah sandra dewi Sari Marlia Sarita, Rahmawati Irma Sawaluddin Sawaludin Septri Larasati Setiawan, Rafika Gina Siswati, Hermaini Siti Mayang Sari Siti Zalikha Sri Mulyati Sri Rezeki Sri Setiawati Sri Wahyuni Suhardi Suhardi Surati Ningsih Suryati Susanti Syahputra Syawaluddin Symon, Denas Tarigan, Herri Novita Tien Wahyu Handayani Tio Setiawan Trisiswati, Maya Ula, Multazimah Umi Fitri Lestari Valensi Kautsar, Valensi Vivi Silawati Wargianto Wasiah Sufi Weny Amelia, Weny Widalicin Januarty Wijaya, Carissa Emily WIJI LESTARI Wiljan Atfentia Kotngoran Winda Listia Ningsih Wiralestari Wirawan W Wirmie Eka Putra WISANGGARA, RANGGA Wiwik Tiswiyanti Wiwik Tiswiyanti Wulan Sari, Yane Oktavia Yossarika Yuliana, Desi Yusriana Yusriana, Yusriana Zainudin Hasan