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All Journal Jurnal Kybernan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) SOSIOLOGI NUSANTARA jurnal niara Jurnal Kesehatan Komunitas An-Nas : Jurnal Humaniora AGROMIX Acintya Sospol : Jurnal Sosial Politik JCOSE Jurnal Bimbingan dan Konseling Jurnal Buana Akuntansi Jurnal Manajemen Bisnis Eka Prasetya JIEB : Jurnal Ilmiah Ekonomi Bisnis International Journal Of Science, Technology & Management (IJSTM) International Journal of Economics, Management, Business, and Social Science Silampari Journal Sport International Journal Software Engineering and Computer Science (IJSECS) Majalah Teknik Simes Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Amanah Kesehatan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) jurnal administrasi politik dan sosial Jurnal ABDI MERCUSUAR Berita Kedokteran Masyarakat Edunity: Kajian Ilmu Sosial dan Pendidikan JURNAL ECONOMINA Jurnal Akuntansi Trisakti Jurnal Pengabdian Masyarakat Tapis Berseri Junior Medical Journal Jurnal Ekonomi, Teknologi dan Bisnis HISTORICAL: Journal of History and Social Sciences Jurnal Informatika Ekonomi Bisnis Setyaki : Jurnal Studi Keagamaan Islam SOSIO KONSEPSIA: JURNAL PENELITIAN DAN PENGEMBANGAN KESEJAHTERAAN SOSIAL ICONESTH Jurnal Pengabdian Masyarakat dan Riset Pendidikan Gudang Jurnal Pengabdian Masyarakat Khadem: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan & Pengajaran Jurnal Kimia Unand International Health Sciences Journal Hikamatzu Journal of Multidisciplinary Research Akademika Ameena Journal Jurnal Ilmiah Manuntung: Sains Farmasi dan Kesehatan Menulis: Jurnal Penelitian Nusantara Sinergi : Jurnal Ilmiah Multidisiplin
Afrizal
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ANALYSIS OF THE INFLUENCE OF BEHAVIORAL ACCOUNTING ON VILLAGE FINANCIAL SYSTEMS IN KERINCI REGENCY Andriadi, Deki; Afrizal; Wahyudi, Ilham
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.807

Abstract

In the current era of globalization, village financial reporting is needed by users of financial reports, both central and local governments. The village financial system is part of village financial reporting. This study delves into the intricate relationship between behavioral accounting and village financial systems within Kerinci Regency. By examining how behavioral accounting practices impact these systems, this research sheds light on the dynamics that govern financial management in local communities. Drawing on a comprehensive analysis of data collected from various villages, this study reveals noteworthy insights into the effects of behavioral accounting practices on financial decision-making processes. Through an empirical investigation, it becomes evident that behavioral accounting practices can significantly influence the financial behavior of village administrations. The study uncovers that certain behavioral biases and cognitive patterns among administrators can impact financial reporting accuracy and budget allocation strategies. Furthermore, the research underscores the significance of effective training and awareness programs to mitigate potential negative effects of behavioral biases in financial decision-making. This study underscores the vital role of behavioral accounting in shaping the financial landscape of village systems. By recognizing and addressing the behavioral factors that influence financial decisions, village administrations can enhance the effectiveness and transparency of their financial management practices. These findings provide valuable insights for policymakers, administrators, and stakeholders seeking to improve the financial sustainability and accountability of village systems in Kerinci Regency and similar contexts.
USING KALBEK PRODUCTS (USED CALENDAR) TO IMPROVE STUDENT LEARNING OUTCOMES ON FPB AND KPK TOPICS IN CLASS IV SDN 3 TAROK Afrizal; Siti Mayang Sari; Akmaluddin
International Conference on Education, Science, Technology and Health (ICONESTH) 2023: ICONESTH
Publisher : International Conference on Education, Science, Technology and Health (ICONESTH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46244/iconesth.vi.187

Abstract

This research aims to analyze the increase in student learning outcomes after using kalbek teaching aids on the topics of FPB and KPK in class IV SDN 3 Tarok. This research was classroom action research consisting of two cycles. Each cycle had four stages, namely: planning, implementation, observation, and reflection. The research was carried out at SDN 3 Tarok, Meukek District, and South Aceh Regency for 2 months in the 2023/2024 academic year. The subjects of this research were 14 fourth grade students consisting of 7 male students and 7 female students. The instruments used were formative tests and observation sheets. Data analysis used descriptive statistics based on the results of formative tests and observation sheets for each cycle. The results of the research showed that the use of kalbek teaching aids can improve student learning outcomes as indicated by an increase in the completeness of student learning outcomes from cycle I to cycle II, namely cycle I (64.29%) and cycle II (92.86%). Student activity in learning also increased from cycle I, 53.6% to 85.7% in cycle II.
Pengalaman Anggota Keluarga Mendampingi Lansia Penderita Covid-19 Saat Isolasi di RSU Sembiring Deli Tua Tarigan, Herri Novita; Afrizal; Andani Eka Putra; Adang Bachtiar
Jurnal Kesehatan Komunitas Vol 10 No 3 (2024): Jurnal Kesehatan Komunitas
Publisher : LPPM Hang Tuah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25311/keskom.Vol10.Iss3.2002

Abstract

Elderly individuals are the most vulnerable group affected by Covid-19. Anxiety among the elderly regarding Covid-19 is an important mental health factor that needs to be addressed. There are obstacles to meeting the basic needs of the elderly, so they require family assistance. The experience of families in caring for elderly individuals exposed to Covid-19 is very useful for obtaining information related to their care. The purpose of this study is to gain in-depth information about the experiences of family members when accompanying elderly individuals exposed to Covid-19 during isolation in hospitals. This research is qualitative, with a phenomenological approach. Participants consisted of 11 family members selected through purposive sampling, and in-depth interviews were conducted for data collection using five open-ended questions recorded via audio. Data analysis employed content analysis. The findings revealed seven themes: 1) Knowledge of caregivers about the purpose of assisting elderly Covid-19 patients during hospital isolation, 2) Family feelings when their parent is diagnosed with Covid-19, 3) The condition of the elderly after being diagnosed with Covid-19, 4) Activities of caregivers while accompanying elderly Covid-19 patients, 5) Moments when nurses motivate elderly patients with Covid-19, 6) Challenges faced by caregivers during the isolation of the elderly in hospitals, 7) Expectations for caregivers to assist elderly Covid-19 patients during hospital isolation. It is crucial to explore the experiences of families in supporting elderly Covid-19 patients during hospital isolation to provide psychological comfort, which can accelerate their recovery. The presence of family support for elderly Covid-19 patients not only alleviates anxiety and fear but also fosters hope and motivation when they learn of their positive Covid-19 status, especially if they have underlying health conditions. Positive and impactful activities by family members during isolation include continuous communication with the elderly, providing motivation for their recovery, monitoring their nutritional intake, praying, watching shows together, and communicating through phone calls or video calls with other family members at home.
Anggapan Pestisida Sebagai Obat Bagi Petani Bawang Merah Di Kabupaten Solok Dan Konsekwensinya Pada Lingkungan Yane Oktavia; Afrizal; Mahdi
Jurnal Niara Vol. 17 No. 1 (2024): Mei
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS LANCANG KUNING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/niara.v17i1.20614

Abstract

Increasing shallot production in Lembah Gumanti District, Solok Regency, is very dependent on the use of pesticides. Farmers seem to view pesticides as plant healing medicines rather than dangerous poisons. This research aims to determine farmers' perceptions about pesticides, and farmers' behavior in using pesticides and their influence on public health risks. The research was conducted in Nagari Sungai Nanam, Lembah Gumanti District, Solok Regency. The research uses descriptive qualitative research methods combined with a quantitative approach. Data collection techniques using questionnaires and interviews with a sample of 98 shallot farmers were selected using simple random sampling. The research results show that the majority of farmers have a positive perception of pesticides, viewing them as poisons that are dangerous but beneficial if used according to the rules. Most farmers have positive behavior in terms of knowledge, attitudes and actions, such as choosing the type of pesticide, spraying time, paying attention to the weather, using personal protective equipment and disposing of pesticide packaging. Negative behaviors such as excessive dosage and high spraying frequency are still found. Farmers' positive behavior has a good impact on the environment, especially reducing the risk of poisoning. The impacts of pesticide use such as dizziness/nausea/skin irritation were never felt by respondents who used complete PPE (52%), and some always experienced these impacts (4%). The use of pesticides according to regulations has never had an impact on respondents (53%). The use of pesticides has quite an impact on health risks and the sustainability of environmentally friendly agriculture
Dampak Kebijakan Paten Terhadap Kualitas Pelayanan Publik (Studi Implementasi Paten Di Kabupaten Lima Puluh Kota) Yossarika; Afrizal; Mahdi
Jurnal Niara Vol. 17 No. 1 (2024): Mei
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS LANCANG KUNING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/niara.v17i1.20615

Abstract

Rural development is an effort to improve the quality of life and welfare of the rural communities. Public services provided by local governments are important for regional development. Improvement of public services in the regions can be carried out by the District Government through the District Integrated Administration Services (PATEN) in accordance with the Minister of Home Affairs Regulation Number 4 of 2010. One of licensing that is held through PATEN in the District of Lima Puluh Kota is the Micro and Small Business License. This research combines qualitative and quantitative methods. The research was conducted in Kapur IX and Luak Districts. Data was collected through structured interviews, secondary data, and questionnaries. Data analysis was carried out through the case study technique of Robert K. Yin and Importance Performance Analysis. The results showed that the implementation of PATEN had a good impact on public services and the satisfaction of service seekers reached 96,25%.
Menjahit Kain Tabeng Untuk Di Gunakan Pada Haul Abon Aziz Ke 44 Di Dayah Mudi Putri Samalanga Razali, Saidaturrahmah; Fadhilah; Afrizal; Hayati, Ainul
Khadem: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Khadem: Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam (IAI) Al-Aziziyah Samalanga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54621/jkdm.v2i2.756

Abstract

Kegiatan pengabdian ini bertujuan untuk menciptakan dampak positif yang berkelanjutan pada acara Haul  Abon yang ke 44 dan kemandirian santri didayah Mudi khususnya  melalui Menjahit tabeng. Metode yang digunakan yaitu dengan Memberikan  pemahaman atau sosialisasi dan mempraktikkan ilmu yang  didapatkan serta memotivasi tentang menjahit yang praktis dan ekonomis. Kegiatan ini menghasilkan dampak positif dalam peningkatan keterampilan dan pengetahuan santri di dayah mudi putri samalnga serta pemberdayaan keahlian santri dalam program menjahit. Progrma menjahit tabeng untuk acara Haul Abon yang ke 44 berhasil meningkatkan kapasitas mereka dalam menggali keahlian santri untuk kontribusi tabeng ke dayah, memberikan alternatif ekonomi yang berkelanjutan agar selalu tabeng bisa digunakan setaip ada acara dayah. Keterlibatan Institut Agama Islam (IAI) Al-Aziziyah Samalanga memberikan kontribusi yang berarti dalam pelaksanaan kegiatan, menciptakan sinergi positif antara perguruan tinggi dan masyarakat. Program ini mendorong untuk memberdayakan keahlian dan mempromosikan partisipasi santri dayah  dalam pengembangan mahasiswi IAI Al-Aziziyah Samalanga.
Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay Hilal Al Ambia; Afrizal; Riski Hernando
Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2383

Abstract

This study aims to provide empirical evidence of the effect of audit tenure, operation complexity, audit opinion and size of public accounting firm (KAP) on audit delay simultaneously and partially. The population in this study are building construction sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling. The sample used in this study were 16 companies for 4 years with a total of 64 observational data. The data analysis technique used is descriptive statistics and multiple linear regression analysis. The results of this study indicate that audit tenure, operation complexity, audit opinion, and the size of a public accounting firm (KAP) simultaneously affect on audit delay. Operation complexity and audit opinion partially affect on audit delay. Audit tenure and the size of the public accounting firm (KAP) partially have no effect on audit delay.
SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Prasetya, Arnando; Afrizal; Putra, Wirmie Eka
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.16913

Abstract

This study aims to examine the effect of auditor’s competence, time pressure, and forensic expertise on the auditor's ability to detect fraud with professional skepticism as an intervening variable. This research was conducted at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The sampling technique in this study uses a saturated sampling technique. The data in this study is quantitative primary data, which was collected through the distribution of questionnaires to auditors at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.2.9 software. The results of this study found that (1) auditor’s competence and time pressure have a significant effect on the auditor's ability to detect fraud and professional skepticism, (2) forensic expertise does not have a significant effect on the auditor's ability to detect fraud but has a significant effect on professional skepticism, (3) professional skepticism does not have a significant effect on the auditor's ability to detect fraud. As for the effect of professional skepticism as mediating variable, it was found that (4) competence, time pressure and forensic expertise did not have a significant effect on the auditor's ability to detect fraud through professional skepticism.
DETERMINANTS OF INVESTMENT INTEREST OF THE JAMBI CITY COMMUNITY IN THE CAPITAL MARKET Setiawan, Rafika Gina; Afrizal; Friyani, Rita
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.855

Abstract

The main goal of the study is to investigate how factors like investment knowledge, investment returns, investment risk, and the bandwagon effect affect people's propensity to make investments in Jambi City. The study focuses on residents of Jambi City who have a Single Investor Identification (SID). Using the Slovin formula and a straightforward random sampling strategy, samples were chosen. Respondents were given questionnaires utilizing descriptive approaches throughout the first round of data collection. The outcomes indicate that the community's inclination to engage in capital market investments is significantly shaped by their investment knowledge, investment returns, and the influence of the bandwagon effect. Conversely, the impact of investment risk on the community's willingness to participate in capital market investments appears to be less substantial. It's worth noting that the coefficient of determination (R Square) illustrates that the independent variables effectively explain investment interest, with approximately 36% of this interest attributed to factors not encompassed within the model.
ANALISIS PENGARUH FINANCIAL STABILITY PRESSURE, FINANCIAL DISTRESS, DAN FINANCIAL TARGET TERHADAP POTENSI FINANCIAL STATEMENT FRAUD PADA PERUSAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Liver Nando Sng, Evin; Afrizal; Wiralestari
Jurnal Ilmiah Ekonomi Bisnis Vol 10 No 2 (2024): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v10i2.1533

Abstract

This research aims to determine (1) the influence of financial stability pressure on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. (2) The effect of financial distress on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. (3) The influence of financial targets on financial fraud in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used documentaries and literature studies of real estate and property companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 research period. The sampling method used in this research is the Purposive Sampling Method. The analysis test tool used is SPSS For Window Version 25. The results of this research show that (1) Financial Stability Pressure simultaneously has a positive effect on Financial Statement Fraud. (2) Financial Distress has a positive effect on Financial Statement Fraud. (3). Financial Target has a positive effect on Financial Statement Fraud.
Co-Authors Adang Bachtiar ADIF, RIANDY MARDHIKA Ady Muzwardi Afriani S Ahmad Solihin Akmaluddin Akmaluddin Al Faraby, Ahmad Farhan Albert Herlambang ALFI SYUKRI RAMA, ALFI SYUKRI Alfina Amiarno, Yudi Amna, Hayatul Andani Eka Putra Andriadi, Deki Anggri Yulia Fitri Annisa Dewi P Antonius Aprilla, Maya Ardansyah aris Asianna Martini Simarmata AYU LESTARI Bahruni . Bardan, Fadhilah Brilian Salsabila, Cherin Budiharjo Budiharjo Christovorus Sintong Situmorang Claudie Tiofanny Crysanda Putri, Bunga Daniya Dedi Adha Defriman Djafri Desma Erica Maryati M Dhea Oktaviani Putri Dian Furwasyih Dian Setyorini Dimas Bagaskara Dinda Dwi Putrianti Donny Setiawan Dwi Rohmawati Khasanah Efendi, Zulham Eko Martono Elsa Zahara Afrina Enggar Diah PA Ety Aprianti Eza Fitria, Nila Eza Yusnela Fadhila Annisa Afnel Fadhilah Fadil Irada Akram Fadlurrahman Fatahillah, Irfan Femi, Nur Ferdian Achsani Feriyanti Fitria Alisa FRIYANI, RITA Gegoh Ananda Gina Muthia Gowon, Muhammad Gultom, Pesta Hafifah, Nurul Halisah Suriani Hamdiah Handayani KR Hardianti, Haliza Hayati, Ainul Helmi Hery Riyanto Hilal Al Ambia Husni Mubarok Ida Farida idkham Ilham Wahyudi Ilham Wahyudi Imelia Putri Imfrianti Augtiah Indah Afrianti Indraddin Irvan Rolyesh Situmorang Irwan Syaputra Ises Reni Isratul Aini Jaka Sulistia Januarty, Widalicin Jefri Jodi Setiawan Joni Tandi, Joni Kamarullah, Nugraha Kontesa, Meria Kustiawan Lenni Sastra Lhokweng, Emier Liany Alhamda Lilik Sulistyowati Linda Wahyu Marpaung Lisye Magdalena Liur Liver Nando Sng, Evin Lola Despitasari Mahdi Maisarah Masni Hayati Masrul Mauliza, Nurul MIFTAHUL JANNAH Moriana Kurnia, Rizki Muhammad Murtado Muhammad Yassir Muhibussailin Mukti Dian S Mulyati , Sri Munawir N. Rachmadanur Nadila Aprilia Nadira Nelmiyanti, Putri Norman Ferdinal Norman Ferdinal Nur Wahyuni Nurleny, Nurleny Nursyirwan Effendi, Nursyirwan Parwati, Wiwin Dyah Ully Petrus Loo Prasetya, Arnando Pristiyono Pujakusuma, M. Anggi Putri Hadisti Khairani Putri Nelly Syofiah Rahmi Handayani Ramadani, Mery RATNA LESTARI Razali, Saidaturrahmah Reni, Ises Revan, Revan Arfian Reynol Devryonda Ria Desnita Rio Sahputra Riski Hernando Romli RR. Ella Evrita Hestiandari Rusnam Saidaturrahmah, Saidaturrahmah Sawaluddin Sawaludin Septri Larasati Setiawan, Rafika Gina Siswati, Hermaini Siti Mayang Sari Siti Rahmi, Siti Sri Mulyati Sri Rezeki Sri Setiawati Sulistyawati, Upik Sri Sunardi Surati Ningsih Syahputra Syawaluddin Symon, Denas Tarigan, Herri Novita Taufiqurahman, Ahmad Tien Wahyu Handayani Trisiswati, Maya Ula, Multazimah Valensi Kautsar, Valensi Vivi Silawati Wasiah Sufi Weny Amelia, Weny Wiljan Atfentia Kotngoran Wiralestari Wirawan W Wirmie Eka Putra WISANGGARA, RANGGA Wulan Sari, Yane Oktavia Yossarika Yuliana, Desi Yusriana Yusriana, Yusriana Zainudin Hasan