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All Journal International Journal of Public Health Science (IJPHS) Sodality: Jurnal Sosiologi Pedesaan JDM Jurnal Manajemen Terapan dan Keuangan Tekno - Pedagogi : Jurnal Teknologi Pendidikan Agrotrop : Journal on Agriculture Science Jurnal Kebijakan Publik Jurnal Ekonomi Daerah (JEDA) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal JSIKA KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE E-Journal Graduate Jurnal Ilmu Sosial dan Ilmu Politik Journal of English and Arabic Language Teaching Al-Manar : English and Arabic Journal Jurnal Ushuluddin Jurnal Al-Iqtishad Indonesian Journal of Integrated English Language Teaching SALAM: Jurnal Sosial dan Budaya Syar-i GRADIEN Jurnal Antropologi: Isu-Isu Sosial budaya Jurnal Fisika Unand Jurnal Riset Kimia Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Ijtimaiyya JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) CHEMPUBLISH JOURNAL INVOTEC Jurnal Zarah Jurnal Manajemen Pendidikan Teras Jurnal Al Ishlah Jurnal Pendidikan JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Jurnal Ilmiah Universitas Batanghari Jambi Islamic Counseling : Jurnal Bimbingan dan Konseling Islam JURNAL AKADEMIKA Jurnal Selat Syntax Literate: Jurnal Ilmiah Indonesia AL-USWAH: Jurnal Riset dan Kajian Pendidikan Agama Islam Jurnal Noken: Ilmu-Ilmu Sosial JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora EKONOMIS : Journal of Economics and Business Kemudi Gelanggang Olahraga: Jurnal Pendidikan Jasmani dan Olahraga (JPJO) Jurnal Rekayasa Sipil NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Amerta Nutrition Ensiklopedia of Journal Acintya Jambura Journal of Health Sciences and Research Jurnal Inovator JIK- JURNAL ILMU KESEHATAN JKPK (Jurnal Kimia dan Pendidikan Kimia) Al-Maslahah Menara Ilmu Ruhama : Islamic Education Journal Jurnal Perspektif Turast: Jurnal Penelitian dan Pengabdian International Journal of Agricultural Sciences AL MUNIR : Jurnal Komunikasi dan Penyiaran Islam Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL LENTERA BISNIS Jurnal Analis Farmasi Contagion: Scientific Periodical Journal of Public Health and Coastal Health Jurnal Socius: Journal of Sociology Research and Education Indonesian Journal of Religion and Society Jurnal Ilmiah Edunomika (JIE) Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Ners Journal of Telenursing (JOTING) Enrichment : Journal of Management Jurnal Sisfotek Global JSES : Journal of Sport and Exercise Science Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ranah Komunikasi Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Jurnal Sosiologi Andalas Jurnal Surya Teknika Indonesian Journal of Law and Economics Review Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Wedana: Jurnal Kajian Pemerintahan, Politik, dan Birokrasi PAMPAS: Journal of Criminal Law ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Cahaya Mandalika International Journal of Social and Management Studies (IJOSMAS) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Kesehatan Tambusai ENGLISH FRANCA : Academic Journal of English Language and Education Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Maritime Empowerment Jurnal Kesehatan Saintika Meditory Kafa’ah: Journal of Gender Studies International Journal of Social Science Indonesian Journal of Counseling and Development Widya Publika Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Unram Journal of Community Service (UJCS) MAKILA: Jurnal Penelitian Kehutanan International Journal of STEM Education for Sustainability Baselang: Jurnal Ilmu Pertanian, Peternakan, Perikanan dan Lingkungan JAF (Jurnal Analis Farmasi) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Al-Fikrah Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) COVIT Mediastima East Asian Journal of Multidisciplinary Research (EAJMR) Quality : Jurnal Kesehatan JKP (Jurnal Kajian Pemerintah: Journal of Government Social and Politics) JOLMA Jurnal Pengabdian Teratai Formosa Journal of Multidisciplinary Research (FJMR) Instruktur: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Balance : Jurnal Akuntansi dan Manajemen Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmu Sosial dan Humaniora Journal of Malikussaleh Public Economics Alfuad: Jurnal Sosial Keagamaan Jurnal El-Thawalib Abdimas Indonesian Journal Jurnal Tren Bisnis Global INDONESIAN JOURNAL OF URBAN AND ENVIRONMENTAL TECHNOLOGY Publicness: Journal of Public Administration Studies Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Karya Abdi Masyarakat Jurnal Ilmiah Ilmu Terapan Universitas Jambi International Journal of Entrepreneurship and Business Management JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) QISTINA: Jurnal Multidisiplin Indonesia International Journal of Educational Research Excellence (IJERE) Mamangan Social Science Journal Jambi Accounting Review (JAR) Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Jurnal Dialektika Politik Jurnal Pengabdian Masyarakat Bangsa Dharma Ekonomi Jurnal Ilmu Komputer (JIK) International Journal of Economics, Management and Accounting Nexus Synergy: A Business Perspective Community Service Journal Of Economic Education Journal of Law & Policy Review Journal of Humanities and Social Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengembangan Ilmu dan Praktik Kesehatan Alfuad: Jurnal Sosial Keagamaan RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Pendekar Nusantara USRATY : Journal of Islamic Family Law Borneo Journal of Pharmacy Journal of Management, Economic, and Financial South East Asian Management Concern Journal Journal of Educational Technology and Instruction Seroja Husada: Jurnal Kesehatan Masyarakat JER Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research CONSTITUO: Jurnal Riset Hukum Kenegaraan dan Politik Jurnal Kimia Unand Society Akademika Fortech : Journal of Information Technology Ameena Journal Masyarakat: Jurnal Pengabdian Jurnal Greenation Ilmu Akuntansi Dhana Ulil Albab Inventor: Jurnal Inovasi dan Tren Pendidikan Teknologi Informasi Jurnal Gladiator International Conference On Social Science Education Proceeding Jurnal Teknologi Sumberdaya Mineral Jurnal El-Thawalib ILLAT-J AICOS Midaduna: Journal of Islamic Studies Jurnal Cakrawala Akuntansi Jurnal Ilmu Kesehatan Masyarakat
Afrizal Afrizal
Department Of Sociology, FISIP, Universitas Andalas, Padang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perception of Accounting Students with Religiosity as a Moderating Variable Aurin, Rizkiza; Afrizal, Afrizal; Yuliusman, Yuliusman
Journal of Management Economic and Financial Vol. 3 No. 3 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i3.79

Abstract

An accounting student's ethical outlook is crucial for future professional integrity. This study aims to analyze how the love of money, Machiavellianism, and idealism influence the ethical views of accounting students, with religiosity as the moderating variable. The research method used is quantitative, with a survey conducted among accounting students at the University of Jambi, class of 2021 and 2022. A sample of 224 students was selected using the Slovin formula. Hypothesis testing was performed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that the ethical views of accounting students are negatively influenced by the love of money and Machiavellianism, which tend to undermine student ethics. In contrast, idealism significantly enhances the ethical views of accounting students. However, religiosity does not have a significant effect on the relationship between the love of money, Machiavellianism, and idealism with the ethical views of accounting students. These findings suggest that schools need to improve the teaching of ethics in accounting education to produce honest professionals.
Perancangan Sistem Informasi Inventaris Barang Berbasis Web Dengan Pendekatan Agile Software Di PT. Cahaya Emas Sentosa Indonesia Afrizal, Afrizal; Diandi, Akmaluddin; Putri, Faura Chandra Aditya; Fairuza, Inaya; Ayuni, Nadya Qurrota
Jurnal Ilmu Komputer Vol 7 No 1 (2024): Jurnal Ilmu Komputer (JIK) Januari-Desember
Publisher : LPPM-STMIK Pranata Indonesia

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

Abstract

Persediaan barang merupakan aspek krusial dalam operasi perusahaan, terutama dalam memastikan ketersediaan stok yang efisien dan tepat waktu. PT. Cahaya Emas Sentosa Indonesia, sebagai perusahaan supplier alat tulis kantor, menghadapi tantangan dalam pengelolaan stok yang masih dilakukan secara manual menggunakan Microsoft Excel. Hal ini sering kali menyebabkan keterlambatan dan ketidakakuratan dalam pencatatan data barang masuk dan keluar.Penelitian ini bertujuan untuk merancang sistem informasi persediaan barang berbasis web menggunakan metode Agile Software Development, yang menawarkan fleksibilitas dan pengembangan iteratif. Sistem yang dirancang menggunakan bahasa pemrograman PHP dengan database MySQL serta framework CodeIgniter. Pendekatan ini memungkinkan perusahaan untuk meningkatkan efisiensi operasional dan menyediakan data persediaan secara real-time.
KONTRIBUSI KELENTUKAN PERGELANGAN TANGAN DAN KOORDINASI MATA TANGAN TERHADAP AKURASI SERVICE Finola, Monicha Aulia; Afrizal, Afrizal; Masrun, Masrun; Haryanto, Jeki
Journal of Sport and Exercise Science Vol. 3 No. 2 (2020): September
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jses.v3n2.p61-68

Abstract

This study aims to determine the contribution of wrist flexibility and hand eye coordination to the ability to service accuracy. This research is a type of correlational research. This study used 20 PTM Gempas Pauh Sic ring tennis athletes as the population. The sample consisted of 20 people with the sampling technique using saturated / census samples. This research uses wrist flexibility test, tennis ball throw test for hand eye coordination, and service accuracy test is done with service accuracy capability. Analysis of research data using the product moment correlation analysis technique (simple correlation and multiple correlation) with a significant level of ? = 0.05. The results of the study were 1) There was a relationship between wrist flexibility and service accuracy in table tennis for the PTM Gempas Pauh Sic ring athletes. 2) There is a relationship between hand eye coordination and service accuracy in table tennis for PTM Gempas Pauh Sic ring athletes. 3) There is a joint relationship between wrist flexibility and hand eye coordination on service accuracy in table tennis for PTM Gempas Pauh Sic ring athletes.
The Effectiveness of Financial Literacy Education on Children's Economic Decision-Making: A Meta-Analysis Approach Hatidja, ST.; Suhardi, Suhardi; Fauzi, Rizal Ula Ananra; Hudaeni, Nurul; Oktora, Ria; Afrizal, Afrizal; Santosa, Tomi Apra; Yastanti, Unpris
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v8i6.6738

Abstract

This study aims to determine the influence of financial literacy education on children's economic decision-making. This type of research is quantitative research with a meta-analysis approach. The inclusion criteria in this study are 1) data from national and international journals indexed by SINTA and Scopus, 2) research published in 2021-2024, 3) research must be relevant, 4) research data must report complete data to calculate the effect size value. Research data was obtained from 25 studies that have met the inclusion criteria—data analysis with the help of the JASP 0.8.5 application. The study's results concluded that the average effect size value was ( d = 0.994; z = 11.198; p< 0.001) in the high effect size category. These findings show that financial literacy education significantly influences children's decision-making.
Instant Leaders in the Perspective of Herbert Blumer's Symbolic Interactionism Theory Agnia, Wini; Alfiandi, Bob; Afrizal, Afrizal
Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Vol 14, No 1 (2025): April
Publisher : Universitas Tribhuwana Tungga Dewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jisip.v14i1.3330

Abstract

This study aims to explain instant leaders based on the phenomenon of Kaesang becoming the General Chairperson of the Partai Solidaritas Indonesia according to students, a study of 10 Law students from Andalas University, class of 2023. The research method used is qualitative, and the data collection process is carried out through in-depth interviews. This study's analysis unit is the individual analysis unit, namely, students who are new voters in the election. The researcher used qualitative analysis techniques to analyze the data. The theory used in this study is the symbolic interactionism theory proposed by Herbert Blumer. The results of the study explain that instant leaders in the perspective of this theory are classified into three premises of Herbert Blumer, namely (1) the meaning of instant leaders according to students, based on students' understanding of instant leaders, students' perceptions of Kaesang becoming the Chairperson of PSI, the effectiveness of instant leadership according to students, and the classification of ideal leaders according to students; (2) social interaction in the formation of the meaning of instant leaders, based on information media, formal education, and student political behavior; and (3) reconstructing the meaning of instant leaders by students, based on the influence of media, academic environment, and organizations.
Pertentangan Rasionalitas Instrumental dan Nilai di Era Covid-19 Febri Tory; Afrizal Afrizal; Bob Alfiandi
Jurnal Sosiologi Andalas Vol. 9 No. 1 (2023)
Publisher : Department of Sociology, Faculty of Social and Political Sciences, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jsa.9.1.13-23.2023

Abstract

This article discusses the conflict between instrumental rationality and value rationality. The purpose of the article is to re-examine what the differences are between the two and what are the causes of the conflict. The finding shows that contradictory actions would not have occurred if there were no people who had a tendency to place more importance on the dominant rules and were accompanied by the awareness to implement them. The only way to stop it is to "understand" what is behind it to take an action and analyze it from the stability of reality and worldview. Whether reality must be in accordance with the worldview or a worldview that adapts to reality so that there is no mismatch between the two. When reality can no longer be explained by the prevailing worldview. Then the worldview will be reinterpreted so that it can explain reality or vice versa, the reality that must be changed to follow the worldview. Back at this time, the Bukittinggi City Government has unwittingly relaxed the 3M policy (although this rule is still being encouraged in the community) by prioritizing the mandatory wearing of masks and launching the covid-19 vaccination as a new step to stop the spread of the covid-19 outbreak.
STIGMA AGAINST PLWHA IN WEST SUMATRA Aris Tristanto; Afrizal Afrizal; Sri Setiawati; Mery Ramadani
Jambura Journal of Health Sciences and Research Vol 4, No 3 (2022): OKTOBER: JAMBURA JOURNAL OF HEALTH SCIENCES AND RESEARCH
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35971/jjhsr.v4i3.14037

Abstract

AbstrakSumatera Barat merupakan provinsi ketiga dengan kasus stigma tertinggi  terhadap ODHA pada tahun 2019. Kebaruan dalam penelitian ini adalah Stigma Terhadap ODHA Di Sumatera Barat. Menindaklanjuti data tersebut, maka penelitian ini bertujuan untuk mengetahui bagaimana gambaran stigma terhadap ODHA di Sumatera Barat pada tahun 2020 hingga 2021. Peneliti menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data pada penelitian ini dilakukan melalui teknik wawancara dalam jaringan. Cara menentukan informan dalam penelitian ini adalah dengan menggunakan teknik pengambilan dengan cara snowball sampling. Penelitian ini menggunakan tiga pemeriksaan keabsahan data yaitu kredibilitas, ketergantungan,, dan kepastian. Hasil penelitian diketahui bahwa tahun 2020 ada satu penyebaran informasi status HIV salah seorang ODHA dari perawat kepada salah satu teman ODHA. Meskipun hanya satu kasus secara umum menurut LSM yang mendampingi ODHA, stigma kepada ODHA di tahun 2020 berkutat pada stigma dari masyarakat bahwa Coronavirus disease 2019 (COVID-19) sama dengan HIV.  Berdasarkan catatan kasus yang dimiliki oleh LSM yang mendampingi ODHA, diketahui bahwa pada tahun 2021 terdapat empat kasus yang tergolong kepada stigma terhadap ODHA di Sumatera Barat. Terkait dengan hasil temuan kasus selama tahun 2020 sampai 2021 maka kelima kasus stigma tersebut mengarah pada stigma instrumental AIDS, yaitu refleksi ketakutan dan keprihatinan atas hal-hal yang berhubungan dengan penyakit mematikan dan menular.Kata kunci: Stigma; Masyarakat; ODHA.   AbstractWest Sumatra is the third province with the highest cases of stigma against PLWHA in 2019. The novelty in this study is the Stigma Against PLHIV in West Sumatra. Following up on these data, this aims to find out how the description of research on PLWHA in West Sumatra from 2020 to 2021. Researchers used a descriptive approach. Data collection in this study was carried out through online interview techniques. The way to determine informants in this research is to use a sampling technique by means of snowball sampling. This study uses three checks of the validity of the data, namely dependability, dependence, and certainty. Based on the research, it is known that in 2020 there was a dissemination of information on the HIV status of an PLWHA from a nurse to a friend of PLWHA. Although there is only one case in general, according to the NGO that accompanies PLWHA, the stigma against PLWHA in 2020 revolves around the stigma from the community that Coronavirus disease 2019 (COVID-19) is the same as HIV. Based on case records owned by NGOs that accompany PLWHA, it is known that in 2021 there will be four cases classified as stigmatized against PLWHA in West Sumatra. Related to the findings of cases during 2020 to 2021, the five stigmatized cases lead to the instrumental stigma of AIDS, which is a reflection of fear over things related to deadly and infectious diseases.Keywords: Stigma; Public; PLWHA
PENCEGAHAN PENYAKIT AKIBAT LINGKUNGAN DAN PENINGKATAN KESADARAN HIDUP BERSIH MELALUI MANAJEMEN PENGELOLAAN SAMPAH DI WILAYAH PESISIR Arum Dwi Anjani; Gita Indrawan, Mohamad; Suciati, Herlina; Mutiara Asy Syiffa, Adinda; Sholeh , Chaereyranba; Afrizal, Afrizal; Prima Safitri, Dian; Nur Hafifa
Jurnal Pendekar Nusantara Vol. 2 No. 3 (2025): MEI 2025
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v2i3.1850

Abstract

Masalah kebersihan lingkungan di Desa Pengudang, Kabupaten Bintan, masih menjadi perhatian serius. Tantangan ini bermula dari minimnya kesadaran masyarakat akan pengelolaan sampah, terbatasnya akses informasi kesehatan, letak geografis desa yang terpencil, dan minimnya fasilitas sanitasi yang memadai. Akibatnya, masyarakat mengalami peningkatan penyakit akibat lingkungan seperti infeksi saluran pernapasan, diare, dan penyakit kulit. Untuk mengatasi hal ini, Program Pengabdian Masyarakat kami bertujuan untuk memberikan pendidikan dan pelatihan pengelolaan sampah berbasis rumah tangga dengan pendekatan partisipatif dan pemberdayaan masyarakat. Program ini berfokus pada pelibatan kelompok-kelompok strategis—terutama ibu rumah tangga, pemuda, dan perangkat desa—untuk mendorong perubahan perilaku yang berkelanjutan menuju hidup bersih dan sehat. Inisiatif ini juga mencerminkan komitmen universitas untuk memberikan dampak nyata pada peningkatan kualitas hidup masyarakat pesisir. Sebagai solusinya, program ini menawarkan pendidikan dan pelatihan langsung tentang praktik pengelolaan sampah rumah tangga yang ramah lingkungan. Program ini juga mencakup bimbingan dalam mendirikan "bank sampah" lokal di tingkat RT atau dusun. Upaya ini tidak hanya bertujuan untuk meningkatkan kesadaran akan hidup bersih tetapi juga untuk memberdayakan warga untuk mengelola sampah yang bernilai ekonomi. Pada tahun 2025, kegiatan pengabdian masyarakat di Desa Pengudang berhasil meningkatkan kesadaran dan keterampilan masyarakat dalam pengelolaan sampah hingga 40%. Melalui pendidikan partisipatif, bantuan teknis, dan kolaborasi lintas sektor, program ini mendorong perilaku hidup bersih dan meletakkan dasar untuk mereplikasi model pengelolaan sampah berbasis masyarakat ini di wilayah pesisir lainnya.
INTEGRATION OF LOCAL WISDOM AND COMMUNICATION STRATEGY IN CONSERVATION POLICY FOR SUSTAINABLE AND INCLUSIVE DEVELOPMENT Fernanda, Hengki; Afrizal, Afrizal; Arifin, Zainal; Adi Putri, Indah
Jurnal Ranah Komunikasi Vol 9 No 1 (2025): Jurnal Ranah Komunikasi (JRK)
Publisher : Departemen Ilmu Komunikasi Universitas Andalas

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

Abstract

This paper emphasizes the importance of integrating local wisdom into conservation policies from the perspective of participatory communication as a key strategy for achieving sustainable and inclusive development. The participatory communication approach emphasizes the active role of various stakeholders, especially local communities, in the decision-making process and policy formulation, thereby increasing the effectiveness of environmental conservation while strengthening community ownership and responsibility. This study aims to fill the literature gap regarding the relationship between the communication dimension in the integration of local wisdom and traditional conservation practices, using a literature review that highlights the importance of inclusive, dialogic, and adaptive communication strategies. The findings indicate that the success of local wisdom-based conservation policies is highly dependent on the development of effective communication channels that actively involve communities and respect traditional knowledge. The integration of scientific and cultural communication approaches has been proven to enhance ecological sustainability while strengthening local cultural values, thereby accelerating the achievement of conservation and sustainable development goals in a holistic and inclusive manner.
The Influence of Corporate Governance and Audit Quality on Financial Performance with Earnings Management as a Mediating Variable (Case Study on Manufacturing Companies Listed on the IDX) Mariyah, Siti; Afrizal, Afrizal; Herawaty, Netty
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fbe72h48

Abstract

This study aims to determine the effect of corporate governance and audit quality on financial performance with earnings management as a mediating variable. The population of this study is manufacturing companies listed on the IDX in 2020-2023. The sample of this study uses a purposive sampling technique with a total final sample of 175 manufacturing companies. This research method uses a quantitative method with secondary data in the form of company annual reports. The results of the study indicate that corporate governance has a positive effect on financial performance. Audit quality has a positive effect on financial performance. Earnings management has a positive effect on financial performance. Corporate governance has a negative effect on earnings management. Audit quality has a positive effect on earnings management. Earnings management is able to partially mediate the effect of corporate governance and audit quality on financial performance.
Co-Authors , Miftahul Jannah - Montesqrit -, Norman Ferdinal Abdi Dharma Adang Bachtiar Adang Bachtiar Adang Bachtiar Ade Dasrial Adha, Dedi Adi Putri, Indah Adlis Santoni Afrida Sary Puspita Agnia, Wini Agryadini, Roselika Agus, Azwar Agustina, Wiwit Ahmad Louis, Ahmad Ahmad Ridwan ahmad rizal Ahmad Syakur Ahyar Ahyar Ainul Mardhiah, Ainul Akbar, Kevin Naufal Akmal, Sirajuddin Akmilatunnisa, Akmilatunnisa Alen Saprika Alfiandi, Bob Alfitri Alfitri Alfitri Alfitri Alfred Alfred Almh. Ike Sri Redjeki Amalia, Hafizha Azra AMBARWATI, ANNISA Amel Yanis Aminah Aminah Amri Amir Amri, Mila Amrulloh, M. Sholahuddin Amry, Zul Ana Ana Andi Urfia Awaliah Andria, Rama Aniza Octoviani Anjik Sukmaaji Annisa Wulandari Antono, Rudi April, Muhammad Ardiyansyah Ardiyansyah Ardo, Okilanda Ariandini, Dinda Ariani, Rini Arifin Zainal Aris Tristanto Aris Tristanto Aris Tristanto Arman, Juni Arum Dwi Anjani Aryadie Adnan Asdi Agustar Asep Machpudin Asep Riswoko Asriani Asriani, Asriani Asrinaldi Asrinaldi Astuti, Elya Asy-Syiffa, Adinda Mutiara Auradian Marta Aurin, Rizkiza Ayuni, Nadya Qurrota Aziz, Ishak Azmi, Fahrul Azwar * Azwar Azwar Azwar, Azwar Azwarsjah, Tengku Azril Balqis, Natasya Sabilla Balqis, Natasya Sabillah Bambang Satriawan Binti Mohd Afendi, Siti Hajar Bismar Arianto Bob Alfiandi Budiyanti, Fatwa Bustanul Arifin Cahyana, Agung Chaereyranba Sholeh Chendra Perdana Putra Clara Liany Tampubolon Claudia, Feby Dadan Sundara Dadang Mashur Dahlan, Dasrizal Dahlia Dahlia David Sarana Defi Fradila Sari Defrima Oka Surya Delmi Sulastri Delvina, Delvina Dermawan, Bagas Des Indri Prihantony Deseria, Rita DESI NATALIA, DESI Devi Susana, Devi Dewi, Arisa Dewi, Dian Kharisma Dian Maulana Diana, Nurdiana Diandi, Akmaluddin Dianita, Oktia Risa Dikjayanti, Melia Dinarni, Dian Diyetmawati, Diyetmawati Donny Haris Dwi Pujiastuti Eddy Marheni Edi Gunawan Edyyul, Ilham Akerda Efendi, Susmitra Muhammad Efendi, Zulham Efrinaldi Efrinaldi Eki Darmawan Eko Martono Eko Martono Eko Purnomo Ekowati Rahajeng Elfia Elfia Elfitra Elfitra Elzas Elzas, Elzas Emilzon Taslim Emriadi - Endang Purwaningsih Enggar Diah Puspa Arum Erawati, Misni Erdawati Erdawati, Erdawati Erehandri, Rivaldo Erfani, Danti Erlina Burhan Erlina Burhan Erwin Erwin Fachrurrozi Fachrurrozi Fachruzzaki, Fachruzzaki Fadel, Fadel Fadilah Hasan Fadjar Goembira Fahrizal Fahrizal Fairuza, Inaya Faisal Yunus Fajri, Rizki Fasdarsyah Fasdarsyah Fathiah, Adha Fatia Fatimah Fauzan . Fauzi, Rizal Ula Ananra Febri Tory Febriana, Michelle Febry Maharani, Annisa Felisya, Suci Rahmatul Fernanda, Hengki fhajri, m Finola, Monicha Aulia fiprinita, rizki Firdaus, Nanda Rizky Firdawati Firdawati Fitri Rahayu Fitria Alisa Fitrini Mansur Fredy Olimsar Fuadi Fuadi G Gunawarman, G Gaurifa, Yulia Setiawati Ghasani, Almas Sabrina Gibran, Muhammad Nur Hafifa, Nur Hairunnas Hairunnas Hamdan Hamdan Hamdika, Wahyu Hanasi, Raihan A. Handrisal Hardisman Hari Permadi Harman Amir Harmayani, Ria Hartono, Makmur Hasmiwati Hasnirwan Hasnirwan Hatidja, St. Hayati, Irma Isra Haykal, Muhammad Helmi Helmi Heriyani, Heriyani Herlina Suciati Herlina, Nelli Hermazoni, Hermazoni Hery Widijanto Hildayatul Rizki Hospita, Wira Hsb, Aminah Rahmah Hsb, Siti Agustina Hudaeni, Nurul Huvaid, Sevilla Ukhtil I GEDE PUTU WIRAWAN Ibnu Hajar Ida Ayu Putri Darmawati Ikhsan Muharma Putra Ikhwanul Arifan Ilahi, Taufiq Ilham Wahyudi IMAM, CHOIRUN Imelda Imelda Indah Damayanti, Indah Indah, Dini Permata Indraddin Indradin Indradin Indrawan, Mohamad Gita Indrawan, Mohammad Gita Indriarahmadani, Indria Rahmadani Indryani, Indryani Intania Permata Irawan, Alfha Rizi Irawan, M. Alfa Rizi Irfan Oktavianus Irma Suryani IRSAN RYANTO Irsan Ryanto Irwan Irwan Ismiyana, Ulydhatul Istika, Tissi Maulidea J, Gilang Ramadhani Jarullah, Jarullah Jayawarsa, A.A. Ketut Jeki Haryanto Jelly Jelly Jelly, Jelly Jendrius Jendrius Juli Hendrita Julianti, M. Ramaddan Junias Robert Gultom Kalalo, Rieneke Ryke Karokaro, Tati Kartinah Kartinah, Kartinah Kaysi, Nisa Khairani, Nerli Khairil Anwar Khairuddin - Khairunnisa Khairunnisa Kharsela, Yeni Kholid Hidayatullah, Kholid khusnul khotimah Komaini, Hayatullah Kontesa, Meria Lahmi, Ahmad Lucky Zamzami Lukito, Laksono Edhi M Ridwan, M. ridwan M. Shabri Abd. Majid M. Yusuf Mahroza, Jonni Mahyuddin, Meriwati Mahyudin Ritonga Mai Efdi Maidarman, Maidarman Maidelwita, Yani Maihasni Maihasni Maihasni Maihasni Maria Paristiowati Markum Marleni Marleni Marliyah, Marliyah Marzuki Marzuki Maskota Delfi Masrun masrun Maulana, Dian Maximilianus Dasril Samura Mega Fatimah Rosana Melinda Noer Mia Aina Miko, Alfan Mimin Sundari Nasution Misni Erwati Mohamad Reza Muammar Alkadafi Muammar Khaddafi Muhammad Ridwan Muhammad Ryu Syaputra Muhammad Tahir Muhammad Zainal Abidin Mukhzarudfa, Mukhzarudfa Muktiarni, Muktiarni Musdalifa Musdalifa Muslim Muslim Mustofa , Samsul Muthia, Gina Mutiara Asy Syiffa, Adinda Na'afi, Septiana Nabila ismi Nainggolan, Icha Ananda Nana Adriana Naufal, Muhammad Dzakwan Nazaki Nazaki Nazri, Nazri Nela Safelia nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Ngaliman, Ngaliman Ningrat, R. W. S. Ningsih, Yanisa Fitria Norini, Norini Nova Susanti Novigator, Hendri Nur Hafifa Nur Indrawati Lipoeto Nurasiah Nurasiah Nurdiana Nurdiana Nurfidari, Nurfidari Nurhayati Nurhayati Nuridin Widya Pranoto Nurmadia, Nurmadia Nurnajmi, Nurnajmi Nursafiah, Nursafiah Nursyirwan Effendi, Nursyirwan Nuzulia Irawati Oktaf Rina Oktora, Ria Ophiyandri, Taufika Ophiyandri, Taufika P.A Kodrat Pramudho Panchadria, Pramana Anwas Parinduri, Ramadha Yanti Perdana, Taslim Permata Jali Dimasiosz Prabowo, Rahayu Adi Prakoso, Lukman Yudho Prayunita Sari, Novalia Niken Pribadi, Ikhsan Abdi Prihantony, Des Indri Priyanto Priyanto Purwaningsih , Endang Putra, Dios Nugraha putra, jefry aprizal Putra, Johni Eka Putra, Juanda Putra, Juli Ishaq Putri Nelly Syofiah Putri, Dhea Salsabila Putri, Faura Chandra Aditya Putri, Novica Putri, Shelsa Moertiriany R. Hariyani Susanti Rahma Hayati Harahap Rahmad Firdaus Rahmad Gurusinga Rahmad Gurusinga Rahman Hidayu Rahmat Hidayat Rakhmawati, Dessy Ramadani, Mery Raniasa Putra Ratih Kusumastuti Ratih Ratnasari Ratna Lestari Redho Rama Putra Reni Yustien Reni, Ises Reviza, Liza Rico Wijaya Z Ridho Afalda Riduan, Akhmad Rika Ampuh Hadiguna Riki Saputra, Riki Rima Semiarty Rimanto, Rimanto Rina Lestari Rinaldo, Rio RINEL MA FITLAYENI S.Sos Ririn Handayani Risky Setiawan Rita Handayani, Rita Rivan , Muhammad Rizanda Machmud Rizkiyah, Ananda Putri Rizky Setiawan Robi Rendra Tribuana Roni Permana Roswati, Roswati Rudi Febriamansyah Rusfa, Dilla Dwi Rahmatin Rusydi Rusydi Sabyan, Muhammad Safitri, Dian Prima Saharani, Adelia Sahrul Gunadi Sahuri Lasmadi Saliman Saliman Salma Salma Salma Wati Salman Jumaili Salsabila, Mutiara Samsul Mustofa Santosa, Tomi Apra Saputra, Alziad Sari , Elvina Mutia Sari , Sintia Eka Puspita Sari, Elvina Mutia Sari, Naura Juwita Sari, Sintia Eka Puspita Sari, Suci Kurnia Sarmiati Sarmiati Sawaluddin Sawaluddin, Sawaluddin Sawaludin, Sawaludin Sayfulloh, Usman Hamid Scheilla Aprilia Murnidayanti Sefrianti, Riski seswandi, agus Setia Budi Setiawan, Budhy Setyorini, Triyana Wahyu Shabri Abd. Majid, M Sholeh , Chaereyranba Sihombing, Hanissa Wandansari Sijabat, Jannes Simarmata, Joner Siregar, Elizabeth Siringo-ringo, Juwita Juliana Siska Adhariani Siska, Lira Tri Siswahyudianto Siti Aisyah SITI MARIYAH Slamet Raharjo Slamet Raharjo Soetjipto, Ken Sabardiman sofia, nur zarit Sofyan Sofyan Solihat, Iis Solly Aryza Soniawan, Vega Srg, Syahruddin Sri Anggraini Sri Budi Purwaningsih Sri Kurniawati Sri Patmi, Sri SRI RAHAYU Sri Setiawati Suaip, Suaip Sudarmanto Budi Nugroho Sugiman, Ranon Suhardi Suhardi SUMARIYATI, RINA RUSDIANA Sumarna, Agus Suriani, Halisah Surtika, Memi Suryadi, A. Fitriani Suryati Suryati Suryawahyuni Latief Susfayetti, Susfayetti Sutrisna, Sela Syafda, Rohadatul Aisy Syahriyanti, Mita Syamsiar, Syamsiar Syaprianto, Syaprianto Syaputra, Fendi Agus Syawaluddin Syawaluddin, Syawaluddin Sylvia Kartika Dhamayanti Tamrin Tamrin Tamrin Tamrin Tarigan, Selvi Br Tarissaputra, Retdian Teguh Sutanto Thoiyibi, M Thong Anh Tran Tinni Trihartini Maskoen Tona Aurora Lubis Trisno Afandi Ulmy, Adella Yauma Utami, Cleofatra Utami, Eva Yuniarti Uz–Zaky, M. Rafi Van Huynh Thanh Pham Van Huynh Thanh Pham Vira Sovita Vonny Indah Mutiara Wahyu Hamdika Wahyu, Milde Wazirman, Wazirman Wijaya, Sean Michael Owen Winda, Rahma Wirma, Sucy Lestari Wirmie Eka Putra Witarsyah, Witarsyah Yandrizal Yandrizal Yani, H. Ahmad Yenni Darvina Yoggi Harmaidi Yogi Arnaldo Putra Yogi Setiawan Yulia Setiawati Gaurifa Yulitri, Rina Yulmardi Yulmardi Yuniar Lestari Yunita Yunita Yupita, Sles Yusirwan Yusuf Yusriana Yusriana, Yusriana Zainal Arifin Zainal Zainal Zaini Ali Zetra, Aidinil Zurmayeni, Zurmayeni Zusmelia Zusmelia