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Audit Report Lag dan Faktor-Faktor Penentunya: Studi pada Sektor Barang Konsumen Primer BEI (2019-2023): Studi Empiris Perusahaan Sektor Barang Konsumen Primer yang Tercatat di Bursa Efek Indonesia Periode 2019 s/d 2023
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 10
, No 1
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance, profitabilitas, dan ukuran perusahaan terhadap audit report lag (ARL) pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Variabel corporate governance diukur melalui ukuran dewan komisaris, komisaris independen, dewan direksi, dan komite audit. Pendekatan yang digunakan adalah kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang telah diaudit. Sampel di...
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Prevention of Stunting through socialization and making avocado cake in Sepakung Village
Community Service Journal: Adarma Acitya
Vol 1
, No 1
(2025)
Stunting is a health problem that is still a serious concern in Indonesia. This condition occurs due to chronic malnutrition which has an impact on children's physical growth and cognitive development. This community service activity was carried out in Sepakung Village, Banyubiru District, with a participatory approach involving the community, especially pregnant women, breastfeeding mothers, Posyandu cadres, and local community leaders. The implementation method consists of several main stages,...
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Analysis of the Principle of Copyright Ownership of Works of Artificial Intelligence (AI) in the Perspective of Positive Law
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
The rapid development of Artificial Intelligence (AI) has created new challenges for copyright law, especially in terms of ownership, originality, and creativity. This study focuses on two main issues: how Indonesian copyright law regulates the ownership of works created by AI, and the legal impact on the principles of originality and creativity. The method used is normative juridical, based on library research, and refers to Law Number 28 of 2014 on Copyright and other related regulations. The...
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Penegakan Hukum Pidana Terhadap Kasus Kenakalan Remaja di Kabupaten Purbalingga
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
Purbalingga Regency is currently facing serious challenges related to social security and safety due to increasing criminal activities involving groups of teenagers. This study aims to determine and analyze criminal law enforcement against juvenile delinquency cases in Purbalingga Regency, and to determine and analyze the obstacles for the Purbalingga Regency police so that crimes committed by juveniles do not occur. The type of research uses empirical legal research, with a descriptive research...
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Analisis Perbandingan Model Altman, Springate dan Grover dalam Memprediksi Kebangkrutan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Bankruptcy is a condition where a business cannot operate effectively due to severe financial difficulties it is currently experiencing. This research purposes to analyze the ratio of the Altman, Springate, and Grover models in analyzing bankruptcy in food and beverage corporations listed on the IDX with reference to signaling theory. The data analysis approach used are One Way Anova test and accuracy level test. Using 20 company samples with purposive sampling method. The final proceeds o...
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HUBUNGAN STRESS KERJA DAN TEKANAN DARAH PADA PEKERJA INDUSTRI DI KABUPATEN SEMARANG
Nursing Science Journal
Vol 6
, No 1
(2025)
Background: The growth of the industrial sector in Indonesia has also increased the challenges of occupational health, particularly related to work stress, which can potentially impact blood pressure. Objective: This study aims to examine the relationship between work stress levels and blood pressure among industrial workers. Methods: This research uses a descriptive correlational design with a cross-sectional approach, conducted in Semarang Regency, from December 2024 to January...
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COST OF CAPITAL DETERMINANTS: CONTEXT IN INDONESIA AND MALAYSIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
The purpose of this paper is to look at the determinants of the cost of capital for a company. This study conducts a literature review with the aim of identifying the factors that affect the cost of capital for a company. The study shows that profitability, liquidity, tax, growth, size, and age of the company are some of the major determinants that affect the cost of capital of the company. The study further shows a positive correlation between the cost of capital and profitability, liquidity, g...
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SIMULASI KEBAKARAN RUMAH TANGGA DI WILAYAH DI WILAYAH SAMAAN SUDIROPRAJAN
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 1
(2025)
The Surakarta City Fire Department recorded fire incidents that occurred in 2023 reaching 132 incidents in the city and 125 incidents outside the city. As a result, residential locations become denser and denser, thereby increasing the risk of fire. The impacts of fire include loss of life, physical damage to buildings, loss of property and economic loss and environmental damage. Increasing understanding and skills regarding fire management can reduce the impact caused by fire. The target and ou...
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Analysis of Spatial Planning in Landslide Hazard Zones in Banyumas Regency, Indonesia
Suwarno, Suwarno
; Rachmawati, Erny
; Ibrahim, Mohd Hairy
; Sutomo, Sutomo
; Widodo, Aris Slamet
; Sakir, Sakir
; Dewa, Hercules Pungky Naga
Forum Geografi
Vol 39
, No 1
(2025)
Banyumas Regency is an area that with a high potential for landslide hazards. These pose a serious threat to spatial planning. This research aims to analyse land use in landslide-prone areas; to compare spatial planning strategies in the region; and to offer recommendations for effective spatial planning to reduce landslide risks. The application of a physical approach, incorporating ten parameters to assess landslide hazard levels, can be considered to be optimal. The research findings have sig...
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Evaluation of Addition Tumeric Flour (Curcuma domestica) and Acidifier in Feed on Production Performance of Broiler During Starter Phase
Wahyuni, Nur Maulida
; Mustofa, Fatmawati
; Sarjana, Teysar Adi
; Shihah, Hanna Dzawish
; Muryani, Rina
; Ma’rifah, Binti
; Suprijatna, Edjeng
; Sunarti, Dwi
; Mahfud , Lutfi Djauhari
; Kismiati, Sri
; Widodo, Eko
; Indrati, Rositawati
; Sudjarwo, Edhy
Bantara Journal of Animal Science
Vol 7
, No 1
(2025)
This study evaluated the addition of turmeric flour (Curcuma domestica) and acidifier in feed on the production Performance of broilers during the starter phase. The materials used in this study were 240 unsexed DOC with an average weight of 40.55±1.69 g/bird. The research method was an experimental trial using a completely randomized design (CRD). There were six treatments and four replications, divided into T0 (commercial feed/basal feed + 0% acidifier + 0% turmeric powder), T1 (basal feed + 0...
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