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All Journal Jurnal Kybernan JAM : Jurnal Aplikasi Manajemen Journal of English and Arabic Language Teaching Jurnal Riset Kimia JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) SOSIOLOGI NUSANTARA jurnal niara Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Kesehatan Komunitas Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Teknologi Pendidikan AGROMIX Acintya Sospol : Jurnal Sosial Politik Jurnal Akuntansi Kompetif JCOSE Jurnal Bimbingan dan Konseling INFORMASI (Jurnal Informatika dan Sistem Informasi) Jurnal Buana Akuntansi Jurnal Manajemen Bisnis Eka Prasetya JIEB : Jurnal Ilmiah Ekonomi Bisnis Indonesian Journal of Law and Economics Review International Journal Of Science, Technology & Management (IJSTM) Mosharafa: Jurnal Pendidikan Matematika International Journal of Economics, Management, Business, and Social Science Silampari Journal Sport PUBLIKA : Jurnal Ilmu Administrasi Publik International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Science and Society (IJSOC) Majalah Teknik Simes Jurnal Multidisiplin Madani (MUDIMA) Jurnal Amanah Kesehatan jurnal administrasi politik dan sosial Jurnal ABDI MERCUSUAR Berita Kedokteran Masyarakat Jurnal Akuntansi Trisakti Jurnal Pengabdian Masyarakat Tapis Berseri Indonesian Journal of Society Development (IJSD) 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 Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat ICONESTH PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Gudang Jurnal Pengabdian Masyarakat Khadem: Jurnal Pengabdian Kepada Masyarakat ARUS JURNAL SAINS DAN TEKNOLOGI Jurnal Pendidikan & Pengajaran Jurnal Kimia Unand International Health Sciences Journal PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Hikamatzu Journal of Multidisciplinary Research Akademika Fortech : Journal of Information Technology Ameena Journal Jurnal Ilmiah Manuntung: Sains Farmasi dan Kesehatan International Journal of Management, Economic and Accounting Menulis: Jurnal Penelitian Nusantara Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Akuntansi dan Sistem Informasi Jurnal Ekonomi Kuantitatif Terapan Jurnal Kesehatan
Afrizal
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Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency Safelia, Nela; Afrizal; Tiswiyanti, Wiwik; Olimsar, Fredy; Putra, Dios Nugraha
Indonesian Journal of Society Development Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i5.12050

Abstract

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS PERSEDIAAN, INTENSITAS MODAL, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) 70 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023 Firmansyah, Dino; Afrizal; Olimsar, Fredy
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2439

Abstract

This study aims to examine the effect of Accounting Conservatism, Inventory Intensity, Capital Intensity, and Fixed Asset Intensity on Tax Avoidance. The variables studied are Accounting Conservatism, Inventory Intensity, Capital Intensity, and Fixed Asset Intensity as independent variables, while tax avoidance is the dependent variable. This research uses a quantitative method. The population consists of companies listed in the Jakarta Islamic Index (JII) 70 on the Indonesia Stock Exchange during 2021-2023. The sample includes 42 companies selected using purposive sampling. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique applied in this study is multiple linear regression with the help of IBM SPSS 25 software. The results show that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity has a significant negative effect on tax avoidance, while accounting conservatism has no positive effect on tax avoidance, and capital intensity has no negative effect on tax avoidance. The variables of accounting conservatism, inventory intensity, capital intensity, and fixed asset intensity simultaneously have an effect on tax avoidance.
Concept and Implementation: Managerial Effectiveness in the Era of Society 5.0 Juhari; Tuha, Panca Tuah; Makrus, Mohamad; Afrizal; Suhardi
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1022

Abstract

Managerial Effectiveness in Society 5.0 Era is characterized by rapid changes in technology, management of big data, adaptation of work paradigms, data security, changing employee skills, stronger innovation, ethical considerations, and increasing complexity of the business environment. Managers need to develop strong leadership, adaptability, and understanding of technology and social trends. In facing this challenge, managers need to develop adaptive leadership, creativity in managing resources, and a deep understanding of the implications of technology and social trends. In this journal, we analyze the concept of the managerial effectiveness paradigm needed to face Society 5.0, explore strategies to overcome existing challenges, and identify important implications for developing effective managerial skills. Through a deep understanding of the concept and implementation of managerial effectiveness in the Society 5.0 era, this journal provides valuable insights for practitioners and researchers in facing dynamic changes in the business and social environment.
TRANSFORMASI ORGANISASI BIROKRASI, PENGGUNAAN TEKNOLOGI INFORMASI DAN PROFESIONALISME TERHADAP KINERJA DAN BERDAMPAK PADA PRESTASI KERJA Abu Hasan Asy'ari; Juhari; Afrizal; Wargianto; Panca Tuah Tuha
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 8 No 2 (2024): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

The research aims to analyze the influence of bureaucratic organizational transformation, the use of information technology, and professionalism on employee performance which has an impact on work performance at the Regional Office of the Ministry of Religion of Bangka Belitung Province. The method was quantitative with a questionnaire distributed to 114 respondents, data processing with SmartPLS 4.0 software. The results of the study showed: The transformation of bureaucratic organization, information technology and professionalism affects employee performance partially and simultaneously. Organizational transformation of bureaucracy and professionalism has an effect on work performance while the use of information technology has no effect on work performance; employee performance affects work performance; bureaucratic organizational transformation, the use of information technology, professionalism and employee performance affect work performance; Bureaucratic organizational transformation and the use of information technology through employee performance mediation have an effect on work performance while professionalism through employee performance mediation has no effect on work performance
Enhancing oil palm seedling growth through the utilization of guano in early nursery stage Kautsar, Valensi; Afrizal; Parwati, Wiwin Dyah Ully
AGROMIX Vol 16 No 1 (2025)
Publisher : Fakultas Pertanian Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/agx.v15i2.4527

Abstract

Introduction: Oil palm nurseries are crucial to oil palm farming success. Thus, precise management measures from the start, such as giving nutrients and using optimal planting material, are essential. Vermicompost and guano were tested as organic fertilizers in oil palm fields to replace chemical fertilizers. This study aims to evaluate the effect of guano and vermicompost as organic fertilizers on the growth of oil palm seedlings during the pre-nursery stage. Methods: Besides the control group, the experimental treatments included 10% vermicompost, 20% vermicompost, 10% guano, and 20% guano, each replicated five times in a completely randomized design. Results: The introduction of 10% guano resulted in a significant enhancement across key growth metrics Addition of 10% guano had 20.0% more leaves, 22.5% more stem diameter, and 62.1% more shoot dry weight than the control group. This study shows that guano, which includes 19% P2O5, can boost oil palm seedling growth. The inceptisols was already rich in nutrients, thus vermicompost had no effect on it throughout the three-month testing. Since the soil conditions were good, vermicompost did not change them during the three-month trial. The correlation matrix showed a strong and constant link between seedling shoot and root fresh and dry weights. The relationship between organic fertilizers and oil palm nursery growth highlights the importance of a well-rounded plant development profile. This highlights the complex relationship between organic fertilizers and oil palm growth. Conclusion: Guano at 10% has been shown to improve oil palm seedling growth in the nursery phase, outperforming vermicompost.
Minyak Atsiri Serai Wangi (Cymbopogon nardus L. Rendle): Diisolasi dengan Dua Metode Berbeda, Kualitas dan Aktivitas Antibakterinya Afrizal; Defitriani, Anggun; Efdi, Mai
Jurnal Riset Kimia Vol. 15 No. 1 (2024): March
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jrk.v15i1.653

Abstract

Cymbopogon nardus L. Rendle is one of the world trades essential oil plants. The high selling value of citronella oil is determined by the characteristics of its physical and chemical properties. In this study, determined the physical and chemical properties of citronellal oil isolated by two different methods, namely method of laboratory distillation (M1) and local community distillation (M2). The result showed that the essential oil produce from both methods match with SNI 06-3953-1995 on its physical properties. The results of the chemical composition using Gas Chromatography-Mass Spectrometry (GC-MS) indicated there are 38 and 48 compounds in the essential oil of M1 and M2, respectively with the main compositions are citronellal, citronellol, and geraniol. The antibacterial activity evaluated using the disc diffusion method showed inhibitory ability against the growth of Staphylococcus aureus and Staphylococcus epidermidis, but no inhibitory ability of Pseudomonas aeruginosa. Both, these M1 and M2 essential oils are categorized as a very strong antibacterial at concentration of 3.125% and 50%, respectively.
Cytotoxic Potential of Compounds Isolated from Non-Polar Fractions of Sungkai Plant Leaves (Peronema canescens Jack) Against Artemia salina Leach Larvae Suryati; Irfan Afrinal; Afrizal; Rahmi Vika Ulia
Jurnal Riset Kimia Vol. 15 No. 1 (2024): March
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jrk.v15i1.655

Abstract

The sungkai plant (Peronema canescens Jack), belonging to the Lamiaceae family, is a plant that is traditionally used as medicine, including toothache, malaria, and fever medicine. In this research, isolation was carried out with vacuum liquid chromatography (VLC), solid and liquid fractions were obtained. The solid fraction was further separated using column chromatography to obtain the isolated compound as a white solid (amorphous) weighing 10 mg (melting point 140˚C-142˚C). The results of the UV spectrum data show that there are no conjugated double bonds. The results of the IR spectrum show the presence of C-H groups at wave numbers 2921,49 cm-1 and 2856,94 cm-1, C=O groups at wave numbers, C=C groups at wave numbers 1641,51 cm-1, and dimethyl germinal which is characteristic of triterpenoid compounds at wave numbers 1456.68 cm-1 and 1372.41 cm-1. Meanwhile, the isolated oil was analyzed for chemical components using GC-MS. It was discovered that there were 83 chemical compound components contained therein with 4 main compound components, namely pentadecanoic acid (16.65%), 9,12-octadecanoic acid (16.12%), propyl palmitate (7.89%), and hexadecenoic acid, methyl ester (5.59%). A cytotoxic test was carried out on both fractions using the Brine Shrimp Lethality Test (BSLT) method. The results showed that the isolated compound was non-toxic with an LC50 value of 190214.2807 mg/L and the isolated oil was very toxic with an LC50 value of 34.2452 mg/L.
Analysis of Sports Tourism Development Potential in Southeast Aceh Regency: Analisis Potensi Pengembangan Pariwisata Olahraga di Kabupaten Aceh Tenggara Afrizal; Nababan, Melfa Br
Indonesian Journal of Law and Economics Review Vol. 18 No. 1 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i0.901

Abstract

Southeast Aceh Regency provides outstanding Natural Resources for the development of Sport tourism. In order to discover ideal sports for the development of sport tourism in Southeast Aceh Regency, it is necessary to evaluate which sports are suitable with the natural circumstances in Southeast Aceh Regency so that suitable sports may be obtained and practiced in Southeast Aceh Regency. This study aims to analyze suitable sport tourism to be undertaken in Southeast Aceh Regency, and to offer suggestions to the regional government of Southeast Aceh Regency regarding what sport tourism can be conducted or held in Southeast Aceh Regency to attract and increase tourist visitors to Southeast Aceh Regency. In addition, it serves local regional orders with suggestions for necessary matters for expanding and investigating tourism in the Southeast Aceh Regency. The descriptive approach including field survey data collection techniques, surveys, and interviews was employed. According to the research results, the recommended sports include Trail Running, Downhill Bicycles, Rafting, and Hiking. This sports offer the potential for sport tourism in line with the area's natural circumstances. With the recommendations for sport tourism, it is possible to generate regional economic income. Those sports will be able to develop into Southeast Aceh Regency's top sport accomplishments.
The Influence of Financial Distress, Audit Committee, Audit Quality, and Leverage on Voluntary Disclosure: A Study on Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023 M. Rizal Dika Putra; Afrizal; Wiwik Tiswiyanti
Jurnal Multidisiplin Madani Vol. 4 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i9.11483

Abstract

The purpose of this study is to explain the independent variables, namely financial distress, audit committee, audit quality, and leverage, to analyze their influence on the dependent variable, namely voluntary disclosure. The data analysis method in this study uses the regression analysis method, whose calculations use SPSS version 26. This study uses multiple linear regression because the independent variables used are more than one variable. The multiple regression analysis method used in this study includes descriptive statistics, classical assumption tests, hypothesis testing, and statistical tests. From the simultaneous test results, an F value of 19.455 is obtained, which is positive, and the significance test result of 0.000 is smaller than 0.05. Thus, financial distress, audit committee, audit quality, and leverage simultaneously affect voluntary disclosure. From the partial test obtained, the four independent variables, namely financial distress, audit committee, audit quality, and leverage, partially have an influence on voluntary disclosure.
WORKSHOP EFEKTIVITAS MANAJERIAL DI ERA SOCIETY 5.0 PADA PERUSAHAAN DI KOTA PANGKALPINANG Tuha, Panca Tuah; Mohamad Makrus; Afrizal; Jufri Sani Akbar; Maulan Aklil; Nadia Sri Rezeki; Rahmad Firdaus
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 04 (2024): JULI 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan ini merupakan kolaborasi antara Universitas Pertiba dan Dinas Penanaman Modal dan Layanan Terpadu (DPMPTSP) dan tenaga kerja Kota Pangkalpinang untuk membantu membina dan meningkatkan keterampilan sumber daya manusia di perusahaan-perusahaan di Kota Pangkalpinang. Kegiatan dilaksanakan dalam bentuk workshop, tanya jawab dan diskusi serta studi kasus yang dibawakan oleh narasumber Universitas Pertiba dan Layanan Terpadu (DPMPTSP) dan tenaga kerja Kota Pangkalpinang dengan dihadiri oleh 40 perwakilan bisnis dari Kota Pangkalpinang. Peserta memperoleh pengetahuan dan pemahaman baru serta langkah-langkah untuk diterapkan dalam praktik di bisnis untuk mencapai manajemen yang efektif. Kegiatan ini dapat memberikan solusi bagi perusahaan untuk meningkatkan keterampilan sumber daya manusia untuk menciptakan tenaga kerja yang handal yang memenuhi perubahan era Society 5.0. Kegiatan ini merupakan bentuk pengabdian kepada masyarakat dari tiga pilar dharma perguruan tinggi.
Co-Authors Abu Hasan Asy'ari Adang Bachtiar ADIF, RIANDY MARDHIKA Ady Muzwardi Afri Hajiansyah , Thendy Afriani S Ahlul Fikri Ahmad Solihin Akmaluddin Akmaluddin Al Faraby, Ahmad Farhan ALFI SYUKRI RAMA, ALFI SYUKRI Amiarno, Yudi Amna, Hayatul Andani Eka Putra Anggri Yulia Fitri Annisa Dewi P Aprilla, Maya Ardansyah Arf, Nur Azizah aris Asianna Martini Simarmata Asto Purwanto Asyura, Khairun Bardan, Fadhilah Brilian Salsabila, Cherin Budiharjo Budiharjo Christovorus Sintong Situmorang Claudie Tiofanny Crysanda Putri, Bunga Daniya Davit Long Edisyah Dedi Adha Defitriani, Anggun Defriman Djafri DELVI HAMDAYANI Desma Erica Maryati Manik 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 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 Gegoh Ananda Hafifah, Nurul Hajirah Halisah Suriani Hamdiah Handayani KR Hardianti, Haliza Hayati, Ainul Helmi HENDRA GUNAWAN B11211055 Hendry Andry Herlambang, Albert Hery Riyanto Hilal Al Ambia Ichsan Ibrahim Ida Farida Idham, Irhamillah idkham Ilham Wahyudi Imelia Putri Indah Afrianti Indraddin Intan Silviana Irfan Afrinal Irwan Syaputra Ises Reni Isratul Aini Jaka Sulistia Jefri Jodi Setiawan Joni Tandi, Joni Jufri Sani Akbar Juhari Kamarullah, Nugraha Kholid Hidayatullah Kontesa, Meria Kustiawan Ladipin Lenni Sastra Lhokweng, Emier Liany Alhamda Lilik Sulistyowati Linda Wahyu Marpaung Lisye Magdalena Liur Liver Nando Sng, Evin Lola Despitasari M. Duskri M. Rizal Dika Putra Mahdi Mai Efdi Maisarah Marzuki, Fakrurradhi Masni Hayati Masrul Djalal Maulan Aklil Mauliza, Nurul Maya Trisiswati Mesra B MIFTAHUL JANNAH Milandry, Anggraini Dwi Misni Erwati Mohamad Makrus Moriana Kurnia, Rizki Muhammad Donni Muhammad Murtado Muhammad Yassir Muhibussailin Mukti Dian S Mulyati , Sri Muthia, Gina N. Rachmadanur Nadia Sri Rezeki Nadila Aprilia Nadira Nela Safelia Nila, Kurniasari Fuadiyah Norman Ferdinal Norman Ferdinal Nur Wahyuni Nurbaiti Nurdiana Nurleni Nurleny, Nurleny Nurmaida Palentin Panjaitan Nursyirwan Effendi, Nursyirwan Nurvela Panca Tuah Tuha Parwati, Wiwin Dyah Ully Permana, Roni Pesta Gultom Petrus Loo Prasetya, Arnando Pristiyono Putra, Dios Nugraha Putri Hadisti Khairani Putri Nelly Syofiah Rahmad Firdaus Rahmat Efendi Rahmi Vika Ulia 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 Salsabila Zahra sandra dewi Sarita, Rahmawati Irma Sawaluddin Sawaludin Septri Larasati Siswati, Hermaini Siti Mayang Sari Siti Zalikha Situmorang, Irvan Rolyesh Sri Mulyati Sri Rezeki Sri Setiawati Suhardi Suhardi Surati Ningsih Suryati Susanti Syahputra Syawaluddin Symon, Denas Tarigan, Herri Novita Tien Wahyu Handayani Ula, Multazimah Umi Fitri Lestari Valensi Kautsar, Valensi Vivi Silawati Wargianto Wasiah Sufi Weny Amelia, Weny Widalicin Januarty WIJI LESTARI Wiljan Atfentia Kotngoran Winda Listia Ningsih Wiralestari Wirawan W WISANGGARA, RANGGA Wiwik Tiswiyanti Wiwik Tiswiyanti Wulan Sari, Yane Oktavia Yossarika Yuliana, Desi Yusriana Yusriana, Yusriana Zelly Putriani