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Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023) Pujakusuma, M. Anggi; Afrizal; Gowon, Muhammad
Edunity: Social and Educational Studies Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.404

Abstract

Quality financial statements are critical as they form the basis of decision-making for investors, regulators, and other stakeholders. This study seeks to provide empirical evidence on how various factors including “Leverage, Profitability, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Female Executives, and Competence” affect the quality of financial statements in banking companies listed on the IDX. The main focus of the study is to review the collective and individual impact of these variables. The secondary data source of this research is the annual report and performance summary of banking companies for the 2021-2023 period which are accessed through the IDX portal and the company's official website. Of the 47 eligible companies, this study took a sample of 27 banking companies through purposive sampling technique. The research hypothesis was then tested by applying multiple regression analysis. The results of this study reveal that Leverage, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have a significant influence on the quality of financial statements. However, Profitability, Managerial Ownership, Female Executives, and Competence did not show a similar impact. Interestingly, when reviewed together, all these factors collectively affect financial statement quality. These findings underscore the important role of corporate governance in driving financial statement quality, while suggesting that some elements such as female executives and managerial ownership may not have a direct impact. Future research could explore additional variables or different sectors to deepen the understanding of financial reporting quality.
KAWUNG AND PARANG BATIK PATTERN AS PLAYER UNKNOWN'S BATTLEGROUNDS MOBILE GAME PLAYER COSTUME DESIGN ELEMENTS Revan, Revan Arfian; Afrizal
Acintya : Jurnal Penelitian Seni Budaya Vol. 16 No. 2 (2024)
Publisher : Institut Seni Indoensia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/acy.v16i2.6235

Abstract

A costume is a fashion design that has the aim to create a form of an imaginary character. The Kawung and Parang Batik is an original pattern from Central Java which could add to represent ideas for creating a cultural identity of a  beautiful and dignified. The creation method to make this costume design uses the method of Prof. Drs. SP Gustami, S.U. which includes three stages: the exploration stage, the design stage, and the creation stage. PUBG Mobile is a world well known battleground fighting game that not only focuses on gameplay but also emphasizes creativity in the costumes used by players. In fact, in 2020 PUBGM Creative was formed as a forum to accommodate costume designs packaged as a costume design competition which include three assessment stages: a curation stage, an assessment stage and a voting stage. A PUBG costume design combined with Kawung and Parang batik pattern could be an effort to preserve Indonesian culture to the young generation around whole world through the online game
Hubungan Pengetahuan dan Sikap Terhadap Perilaku Cyber Bullying Pada Santri di Pondok Pesantren Daar El-Qolam 2 dan Tinjauannya Menurut Pandangan Islam Al Faraby, Ahmad Farhan; Trisiswati, Maya; Afrizal; Amiarno, Yudi
Junior Medical Journal Vol. 3 No. 3 (2025): Maret 2025
Publisher : Fakultas Kedokteran Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jmj.v3i3.4741

Abstract

Latar Belakang: Cyber bullying adalah bentuk intimidasi digital yang kian marak di era informasi, sering terjadi di media sosial dan aplikasi chatting, serta berpotensi menimbulkan dampak psikologis serius seperti stres dan depresi. Santri di pondok pesantren, meski memiliki akses terbatas terhadap teknologi, tetap rentan mengalami cyber bullying sebagai korban atau pelaku, terutama karena kurangnya pengetahuan dan sikap yang tepat dalam penggunaan media digital. Penelitian mengenai hubungan pengetahuan dan sikap terhadap perilaku cyber bullying di pesantren masih minim di Indonesia, sehingga penelitian ini berupaya mengisi kekosongan tersebut dengan fokus pada santri di pondok pesantren. Metode: Penelitian ini menggunakan desain cross-sectional kuantitatif, melibatkan 82 santri Pondok Pesantren Daar El-Qolam 2. Data diperoleh melalui kuesioner yang mengukur pengetahuan, sikap, dan perilaku cyber bullying, dan dianalisis menggunakan uji statistik Chi-Square. Hasil: Hasil analisis menunjukkan bahwa sebagian besar responden memiliki pengetahuan baik mengenai cyber bullying (92,7%) dan sikap positif terhadap pencegahan tindakan tersebut (80,5%). Uji bivariat mengungkapkan adanya hubungan signifikan antara pengetahuan dengan perilaku (p=0,037) serta sikap dengan perilaku cyber bullying (p=0,003), menunjukkan bahwa pengetahuan dan sikap positif berhubungan dengan rendahnya keterlibatan dalam cyber bullying. Kesimpulan: Penelitian ini menunjukkan bahwa pengetahuan dan sikap positif berkontribusi pada pengurangan perilaku cyber bullying di kalangan santri. Hasil penelitian ini diharapkan menjadi dasar bagi institusi pendidikan untuk meningkatkan edukasi mengenai bahaya cyber bullying dan pentingnya etika bermedia sosial yang sejalan dengan ajaran Islam.
SISTEM INFORMASI ADMINISTRASI PERUSAHAAN PADA PT. ANUGRAH BERKAH GRUB BERBASIS WEBSITE: Project-Based Learning, Human-Computer Interaction, UI/UX, learning outcomes, student creativity. Mulyati , Sri; Afrizal; Jodi Setiawan
JURNAL AKADEMIKA Vol 17 No 2 (2025): Jurnal Akademika
Publisher : LP2M Universitas Nurdin Hamzah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53564/akademika.v17i2.1506

Abstract

PT. Anugrah Berkah Grup is a car rental service company located in Jambi City. Since its establishment in 2022, the company has encountered administrative challenges, such as managing customer records, rental transactions, and financial reports, which are still conducted manually and lack integration with digital systems. This has led to inefficiencies and ineffectiveness in data management and business processes, potentially hindering the company’s growth. This research aims to design and develop a web-based car rental information system to help PT. Anugrah Berkah Grup manage customer data, transactions, and financial reports in a more structured and effective manner. The research utilizes the Waterfall methodology, covering stages of requirements analysis, design, implementation, and maintenance. The result of this research is a web-based car rental information system that facilitates data management, improves efficiency, and enhances customer service. With this system, PT. Anugrah Berkah Grup is expected to optimize its operations and support its business growth in the future.
Promoting social transformation through basic social work training for the Nagari apparatus: a case study in West Sumatra Siswati, Hermaini; Afrizal; Djafri, Defriman; Symon, Denas
BKM Public Health and Community Medicine Vol 41 No 08 (2025)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/bkm.v41i08.21002

Abstract

Purpose: This study aims to analyze why social support has not yet successfully transformed parenting behavior among caregivers of stunted toddlers in Nagari Tanjung, West Sumatra, and to identify internal and external barriers that prevent caregivers from accessing and utilizing the available support. Methods: We used an exploratory qualitative approach with a case study design, involving 47 caregivers of stunted toddlers. The findings highlight parenting barriers and provide a compelling argument for promoting Basic Social Work Training (PDPS) among nagari officials, thereby enabling them to integrate various social components within their communities effectively. We collected data through in-depth interviews, participatory observation, and documentation, then thematically analyzed it based on internal and external factor categories. Data collection was conducted in Nagari Tanjung, West Sumatra, in 2024. Results: The main barriers include low nutritional literacy, stigma, shame, minimal father involvement, and beliefs in myths such as palasik. Social support from family, community, health workers, and the government has not been effective due to a lack of integration, inadequate cultural contextualization, and insufficient attention to psychosocial aspects. Moreover, the role of community social workers (PSM) at the village level has not been fully optimized, further exacerbating the situation. Conclusion: Community- and culture-based interventions are necessary, along with capacity-building for Nagari government officials through PDPS, to enable them to function similarly to social workers. The Ministry of Social Affairs should extend this training to the village or nagari level, not just at the provincial or district level. Strengthening the roles of nagari officials, village midwives, and community cadres (PKK, Posyandu, Family Planning, PPKBD, Human Development Cadres, PSM, and PKH facilitators) can help coordinate a sustainable and culturally contextual parenting support system.
Melestarikan Makanan Tradisional Aceh Melalui Program Edukasi Kuliner Di Pesantren Mudi Putri Samalanga Saidaturrahmah, Saidaturrahmah; Bardan, Fadhilah; Afrizal; Hardianti, Haliza
Khadem: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): 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.v4i1.962

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman yang lebih mendalam kepada para santri tentang betapa pentingnya pelestarian makanan tradisional sebagai bagian dari identitas budaya Aceh. Metode yang digunakan yaitu dengan Memberikan pemahaman atau sosialisasi dan mempraktikkan ilmu yang  didapatkan serta memotivasi tentang edukasi kuliner 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 memasak. Progrma ini berhasil meningkatkan kapasitas mereka dalam menggali keahlian santri untuk kontribusi pelestarian makanan tradisional Aceh melalui program edukasi ke dayah, memberikan alternatif ekonomi yang berkelanjutan agar selalu makanan tradisional bisa di sajikan setaip ada acara dayah. Keterlibatan UNISAI 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 UNISAI Samalanga.
The STRATEGI BADAN PUSAT STATISTIK KEPULAUAN RIAU DALAM PEMBINAAN STATISTIK SEKTORAL DI KEPULAUAN RIAU: Analisis Strategi Pembinaan Statistik Sektoral BPS Kepulauan Riau Berdasarkan Teori Good Governance Afrizal; kamarullah, nugraha; Crysanda Putri, Bunga
KYBERNAN: Jurnal Ilmiah Ilmu Pemerintahan Vol 16 No 2 (2025): Jurnal Kybernan
Publisher : Program Studi Ilmu Pemerintahan Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/kybernan.v16i2.11232

Abstract

Sectoral statistical development refers to the capacity to analyze and evaluate statistical data that is essential for decision-making across various sectors. The issuance of Presidential Regulation No. 39 of 2019 has encouraged active collaboration between Statistics Indonesia (BPS) and Regional Government Institutions to meet data needs in accordance with standardized principles under the One Data Indonesia (SDI) initiative. This study examines the strategies implemented by BPS of the Riau Islands Province in sectoral statistical development, in its role as the coordinator of the One Data Indonesia program. This research employs a qualitative approach, utilizing primary data collected through interviews and secondary data from literature reviews. The evaluation results of the Sectoral Statistics Implementation (EPSS) indicate that the Riau Islands Province achieved a 'Good' rating, with a significantly improved Statistical Development Index (IPS) score in 2024 compared to 2023. The findings demonstrate that the sectoral development strategies implemented by BPS Riau Islands reflect the principles of Good Governance, as evidenced by the realization of transparency, accountability, participation, effectiveness, and excellent public service
The Influence 0f Work Environment and Organizational Citizenship Behavior (OCB) on The Work Motivation of Employees of The Secretariat Division at The Halal Product Assurance Agency (BPJPH) Romli; Fatahillah, Irfan; Afrizal
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.473

Abstract

The purpose of this study is to ascertain how the Halal Product Guarantee Agency's (BPJPH) Secretariat Division employees' work motivation is impacted by their work environment and organizational citizenship behavior (OCB). Questionnaires are used to gather data for the quantitative approach, which has a descriptive and causal design approach. SPSS version 26 is used for testing. The study's findings demonstrated that employee work motivation is positively and significantly impacted by the work environment and organizational citizenship behavior (OCB).
Sharia Financial Literacy As a Moderating Variable of The Influence of Sharia Financial Management on Investment Interest in The Sharia Capital Market : Penelitian Dwi Rohmawati Khasanah; Hamdiah; Afrizal; Wiljan Atfentia Kotngoran; Lisye Magdalena Liur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2713

Abstract

This research is quantitative with an explanatory approach (Mardiana 2016). The data used in this study are primary data obtained from BFI Syariah managers throughout Indonesia through online questionnaires (Jonathan Sarwono 2016). The data obtained was analyzed using the Smart PLS 4.0 analysis tool. The result in this article show
Billing Barber Shop (An Implementation of GoodBarber App Builder) Sulistyawati, Upik Sri; Bahruni; Afrizal; Alfina
International Journal Software Engineering and Computer Science (IJSECS) Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijsecs.v2i2.798

Abstract

The research objective is to develop a Billing Barbershop application by implementing GoodBarber App Builder in application development. The research method used in this study consists of 5 parts, namely the literature study method, data collection method, analysis method, design method, and the development method used is extreme programming. From the research results, a Billing Barber Shop application has been developed by implementing the GoodBarber App Builder which is designed to consist of login, home, billing, orders, product, and users forms. The test results are known in Usability testing, Compatibility testing, Interface testing, Low level resource, Performance testing, Operational testing, Installation testing, and Security testing stating very good with an average percentage above 80%. But in Service testing, choosing poor because Billing Barber Shop still uses the internet as a connection to data using Zapier Add-ons and Google Sheets.
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