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All Journal Jurnal Sains Sosio Humaniora Bersama : Jurnal Pengabdian Masyarakat
Rizki , Mutiara
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Rekontruksi Paradigma Pengelolaan Limbah Pedesaan melalui Integrasi Living Qur’an dan Metode Asset Based Community Development (ABCD): Studi Kasus Inovasi Composting Bag di Desa Purwasari Nasruddin , Sultan Antus; Suhaira , Kaila Alifah; Zahro, Laila; Syarifah , Manjidatus; Rohman , Marsyanda Alifia; Rizki , Mutiara
Bersama : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Bersama : Jurnal Pengabdian Masyarakat
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/bersama.v3i2.1425

Abstract

Krisis pengelolaan sampah di Indonesia, yang ditandai dengan volume timbulan sampah nasional mencapai lebih dari 35 juta ton pada tahun 2024, menuntut adanya reformasi fundamental dalam strategi intervensi komunitas. Pendekatan konvensional yang bersifat top-down dan hanya berfokus pada penyediaan infrastruktur fisik seringkali gagal menciptakan keberlanjutan karena mengabaikan dimensi nilai dan modal sosial masyarakat. Laporan penelitian ini menyajikan analisis mendalam mengenai implementasi program pengabdian kepada masyarakat di Desa Purwasari, Dramaga, Bogor, yang mengadopsi pendekatan Asset-Based Community Development (ABCD) yang disinergiskan dengan kerangka teologis Living Qur'an. Melalui inovasi teknologi tepat guna berupa Composting Bag, program ini tidak hanya menawarkan solusi teknis reduksi sampah organik, tetapi juga merevitalisasi peran manusia sebagai Khalifah (pengelola bumi). Penelitian ini menemukan bahwa integrasi nilai-nilai agama melalui metode edukasi religius (edureligio) mampu menjadi katalisator perubahan perilaku yang lebih efektif dibandingkan himbauan regulatif semata. Hasil intervensi menunjukkan adanya penurunan volume sampah ke TPA, peningkatan kualitas tanah pertanian warga, serta penguatan kohesi sosial melalui kolaborasi antara institusi pendidikan tinggi dan organisasi kepemudaan lokal. Laporan ini merekomendasikan model integrasi eko-teologis ini sebagai cetak biru bagi kebijakan pengelolaan lingkungan di wilayah pedesaan berbasis agama.
Good Corporate Governance as Oversight of Earnings Management Quality Yanto, Desri; Fithri, Eka Jumarni; Masnila, Nelly; Amaliah, Neisya; Anjani, Rija; Rizki , Mutiara
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 Juni 2026 (In Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.55105

Abstract

This study examines the efficacy of Good Corporate Governance (GCG) as an oversight mechanism against earnings management, utilizing audit quality as a moderating variable. Employing a quantitative methodology, the research population comprises basic industry and chemical companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2025 period. Through purposive sampling from an initial pool of 95 firms, a final sample of 76 companies was selected, yielding 304 firm-year observations. Empirical findings demonstrate that the proportion of independent commissioners, the presence of female commissioners on the board, and the board's financial and accounting expertise all exert a significant negative effect on earnings management. Furthermore, audit quality is proven to strengthen the mitigating effect of these three board characteristics on earnings management practices. The implications of this study suggest that fostering board independence, gender diversity, and specialized financial expertise, coupled with high-quality external audits, is critical for constraining opportunistic managerial behavior and safeguarding the integrity of financial reporting.
Co-Authors Amaliah, Neisya Anjani, Rija Fithri, Eka Jumarni Masnila, Nelly Nasruddin , Sultan Antus Rohman , Marsyanda Alifia Suhaira , Kaila Alifah Syarifah , Manjidatus Yanto, Desri zahro, laila