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All Journal Jurnal Konseling dan Pendidikan Jurnal Riset Mahasiswa Akuntansi (JRMA) Daya Saing : Jurnal Ilmu Manajemen International Journal of Artificial Intelligence Research YUME : Journal of Management Journal of Information System, Applied, Management, Accounting and Research Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Coopetition : Jurnal Ilmiah Manajemen Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) UPI YPTK Journal of Business and Economics JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Indo-MathEdu Intellectuals Journal Jurnal Pengabdian Masyarakat Akademisi Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Multidisiplin Sahombu Indo-Fintech Intellectuals: Journal of Economics and Business e-Jurnal Apresiasi Ekonomi Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Penelitian Pendidikan Indonesia Journal of Business Economics and Management
Elfiswandi, Elfiswandi
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Multidisiplin Sahombu

 1 
The Effect of Company Size, Profitability, and Leverage on Earnings Management with Institutional Ownership as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Indri Yani; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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This study aims to determine the effect of Company Size, Profitability, and Leverage on Earnings Management, with Institutional Ownership as a moderating variable. Company Size, Profitability, and Leverage serve as independent variables, while Earnings Management serves as the dependent variable. Institutional Ownership serves as a moderating variable. This study focuses on companies in the Consumer Non-Cyclical Manufacturing Sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling method used purposive sampling, resulting in 29 companies from a population of 132. The data were analyzed using panel data analysis techniques.The results show that: (1) Company Size has no significant effect on Earnings Management. (2) Profitability has no significant effect on Earnings Management. (3) Leverage has a significant effect on Earnings Management. (4) Company size does not have a significant effect on earnings management, weakened by institutional ownership as a moderating variable. (5) Profitability has no significant effect on earnings management, weakened by institutional ownership as a moderating variable. (6) Leverage has no significant effect on earnings management, weakened by institutional ownership as a moderating variable.
The Effect of Organizational Learning and Innovation Climate on Innovative Work Behavior Mediated by Employees' Intrinsic Motivationwest Sumatra Province Regional Financial and Asset Management Agency Muhammad Aliffarras Prasetyo; Elfiswandi, Elfiswandi; Zefriyenni, Zefriyenni
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to examine the influence of organizational learning and innovation climate on innovative work behavior, mediated by intrinsic motivation among employees of the Regional Financial and Asset Management Agency (BPAM) in West Sumatra Province. Data collection was conducted through a survey and questionnaire distribution, with a sample of 93 respondents. The analysis method used was structural equation modeling using SmartPLS. The results showed a significant effect of organizational learning on intrinsic motivation. There was a significant effect of innovation climate on intrinsic motivation. There was a significant effect of organizational learning on innovative work behavior. There was a significant effect of innovation climate on innovative work behavior. There was a significant effect of intrinsic motivation on innovative work behavior. Intrinsic motivation mediated the effect of organizational learning on innovative work behavior. Intrinsic motivation mediated the effect of innovation climate on innovative work behavior.
The Effect of Budget Efficiency and Online Absence System on ASN Performance in the Department of Food Crop, Horticulture and Plantations of Sungai Penuh City with Motivation as an Intervening Variable Andes Prayuda Yunanda; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to examine the influence of budget efficiency and an online attendance system on the performance of civil servants (ASN) at the Food Crops, Horticulture, and Plantation Service in Sungai Banyak City, with motivation as an intervening variable. Data collection methods included a survey and questionnaire distribution, with a sample of 100 respondents. The analysis method used was structural equation modeling using SmartPLS. The results showed a significant effect of budget efficiency on motivation. There was a significant effect of the online attendance system on motivation. There was a significant effect of budget efficiency on performance. There was a significant effect of the online attendance system on performance. There was a significant effect of motivation on performance. Motivation mediates the effect of budget efficiency on performance. Motivation mediated the effect of the online attendance system on performance.
The Effect of Financial Literacy and Financial Attitude on Financial Management with Personality as an Intervening Variable on BRI Micro Credit Customers, Khatib Sulaiman Branch, Padang City Guslindawati, Guslindawati; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study aims to examine the influence of financial literacy and financial attitudes on financial management, with personality as an intervening variable among BRI microcredit customers at the Khatib Sulaiman Branch in Padang City. Data collection was conducted through a survey and questionnaire distribution, with a sample of 95 respondents. The analysis method used was structural equation modeling using SmartPLS. The results showed a significant influence of financial literacy on personality. There was a significant influence of financial attitudes on personality. There was a significant influence of financial literacy on financial management. There was a significant influence of financial attitudes on financial management. There was a significant influence of personality on financial management. Personality mediated the influence of financial literacy on personality. Personality mediated the influence of financial attitudes on personality.
The Effect of Leadership, Work Culture and Competence on Service Performance with Motivation as an Intervening Variable on Health Workers at West Sumatra Pulmonary Hospital Marwan, Marwan; Elfiswandi, Elfiswandi; Yulasmi, Yulasmi
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study aims to examine the influence of leadership, work culture, and competence on service performance, with motivation as an intervening variable, among healthcare workers at the West Sumatra Lung Hospital. Data collection was conducted through a survey and questionnaire distribution, with a sample of 129 respondents. The analysis method used was structural equation modeling using SmartPLS. The results showed a significant influence of leadership on motivation. There was a significant influence of work culture on motivation. There was a significant influence of competence on motivation. There was a significant influence of leadership on service performance. There was an insignificant influence of work culture on service performance. There was an insignificant influence of competence on service performance. There was a significant influence of motivation on service performance. Motivation mediated the influence of leadership on service performance. Motivation mediated the influence of work culture on service performance. Motivation mediated the influence of competence on service performance.
Co-Authors A.Z, Bambang, ahmad yani Aima, Havids Al Faisal, Aldy Aminullah Assagaf Amirah Fauziah Andes Prayuda Yunanda Andri Wijaya, Ronni Antonio, Youngky Ardiansyah, Faisal Hidayat Aziz, Yanelsis Nurmala Azzahra, Azzahra Candana, Dori Mittra Candra, Edi Deshaspitri, Deshaspitri Desi Permata Sari Eliza, Rispa Elly Octaviani, Annisa Fitra, Prisda Fitri Yeni, Fitri Fitri, Elva Rahmi Fitria, Lailani Guslindawati, Guslindawati Gusmita, Neli Hadi, Hamdy Hady, Hamdy Hanna Pratiwi, Hanna Harefa, Roni Putra Harfan, Syakhroni Herlina Herlina Hidayaty, Nurhayan Husnah, Mutiah Indri Wulandari, Indri Indri Yani Jannah, Amiratul Joni Joni Khairiska Afra Lusiana , Lusiana Lusiana Lusiana Marwan Marwan Mary, Hilda Melani Putri, Risa Muhammad Aliffarras Prasetyo Muhammad Pondrinal Neldi, Mondra Nofriadi Nofriadi Novalinda, Novalinda Prakasa, Tri Matra Putri, Reza Yulia Rafki, Rafnelly Rahayu, Witri Rindy Citra Dewi Romanza, Rafi Sari, Laynita Sari, Putri Intan Permata Sari, Silvia Septiana, Meuthia Setiawan, Suhendra Sujaya, Indra Susriyanti, Susriyanti Syartika, Jelli Isma Veri , Jhon Veri, Jhon Very, Jhon Windy Lestari Br Sihombing Winna Rahma Julita Yamasitha Yulasmi, Yulasmi Yusvi Diana Zefri Yenni Zefriyeni, Zefriyeni Zefriyenni , Zefriyenni Zefriyenni Zefriyenni, Zefriyenni Zulkifli Z