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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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Sentimen Analisis Photoshop Express di Google Play Store Menggunakan Metode Naive Bayes dan CNN
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
Technological advancements have brought fundamental changes in the way we interact with digital images and photography. One significant milestone in this development is the Photoshop Express Photo Editor, which has become a primary platform for image processing and editing. Datasets are used to analyze sentiment and are utilized during the accuracy testing phase. Based on the testing results, the Convolutional Neural Network (CNN) algorithm achieved an average accuracy value of 86.50%, compa...
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WEBSITE-BASED RESEARCH AND COMMUNITY SERVICE INFORMATION SYSTEM USING THE WATERFALL METHOD AT TAKUMI POLYTECHNIC, BEKASI
Nurdin Effendi
; Anis Lelitasari
; Reza Ilyasa
; Rangga Gading Satria
; Usman Habib Bahtiar
; Wayan Deva Adhisthayana
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
This study focuses on developing a web-based Research and Community Service Information System (SIPPMAS) for Politeknik Takumi Bekasi, utilizing the Waterfall methodology. The aim is to create an integrated platform that streamlines the management of research and community service activities, from proposal submission and budget allocation to project execution and final reporting. The Waterfall method was chosen for its structured, sequential approach, ensuring a systematic development process th...
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Edukasi Pemberantasan Sarang Nyamuk (PSN) Sebagai Upaya Pencegahan Demam Beradarah Dengue Di Kelurahan Kejambon Kecamatan Tegal Timur Kota Tegal
Jurnal Abdimas Bhakti Indonesia
Vol 6
, No 1
(2025)
Demam Berdarah Dengue (DBD) merupakan salah satu penyakit endemik yang terus menjadi perhatian utama di Indonesia, khususnya di Kota Tegal. Peningkatan kasus yang signifikan dalam beberapa tahun terakhir menunjukkan perlunya upaya pencegahan yang lebih efektif. Salah satu strategi utama dalam menekan penyebaran penyakit ini adalah melalui edukasi Pemberantasan Sarang Nyamuk (PSN) 3M Plus (menguras, menutup, mendaur ulang) serta langkah tambahan seperti larvasidasi dan pemantauan jentik berkala....
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The Influence of Financial Transparency and Effectiveness of Internal Supervision on Audit Quality
Proceeding. of The International Conference on Business and Economics
Vol 3
, No 2
(2025)
This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA...
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Antibacterial Activity of Endophytic Bacteria from Butterfly Pea (Clitoria ternatea L.) Root against Staphylococcus aureus and Escherichia coli
Bioeksperimen: Jurnal Penelitian Biologi
Vol 11
, No 1
(2025)
Indonesia is rich in biodiversity, with many medicinal plants such as Clitoria ternatea (butterfly pea) known for antibacterial properties. This study aimed to evaluate the antibacterial activity of ethyl acetate extracts from endophytic bacteria isolated from C. ternatea roots, with potential application in developing natural antibacterial agents. The bacteria were identified as belonging to the genera Bacillus, Pseudomonas, and two strains of Azomonas (A and B). Extracts were tested against St...
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EFEKTIVITAS Efektivitas Program Literasi Di Perpustakaan Daerah Sidoarjo Dalam Meningkatkan Literasi Publik: Efektivitas Program Literasi Di Perpustakaan Daerah Sidoarjo Dalam Meningkatkan Literasi Publik
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 10
, No 1
(2025)
Penelitian ini bertujuan mendeskripsikan dan efektivitas program layanan Perpustakaan Daerah Sidoarjo dalam penyelenggaraan literasi masyarakat. Menggunakan metode deskriptif kualitatif dengan observasi, wawancara, dan dokumentasi. Analisis data menggunakan model Miles & Huberman. Hasil penelitian menunjukkan bahwa program-program tersebut efektif berdasarkan lima indikator Campbell (1989:121), yaitu: 1) Keberhasilan program, terlihat dari tercapainya target jumlah pengunjung dan terwujudnya...
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PENGARUH PENGELUARAN, PMDN DAN INFLASI TERHADAP PENERIMAAN DI SUMATERA UTARA TAHUN 2001-2020
Desember Palito Sinaga
; Ali Asdon Tanjung
; Feryanto Nababan
; Mentari syaputri Purba
; Raymond Siboro
; Joko Suharianto
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 4
, No 2
(2025)
This study aims to analyze the effects of domestic investments, inflasi, and pengeluaran on Sumatra Utara's income between 2001 and 2020. This study uses the Error Correction Model (ECM) analysis method to determine the impact of independent variables on dependent variables in the pendek data and the Regression Linear Berganda analysis to determine the impact of independent variables on dependent variables in the panjang data. According to the results of the ECM analysis, the variable pengeluara...
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Analisis Perencanaan Produksi Minuman Herbal Pada UMKM Liwut Sari: Di Borong Manggarai Timur
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 1
(2025)
This research is a case study with the object of research at UMKM Liwut Sari The purpose of this study is to determine and explain the production planning of herbal drinks at UMKM Liwut Sari. Data collection techniques in this research are observation, interviews, and documentation while data analysis techniques use forecasting and Break Even Point (BEP). The results of the sales forecasting analysis of red ginger herbal drink and temulawak herbal drink at Liwut Sari UMKM in January are pr...
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Perencanaan Produksi Tenun Ikat Ina Sabu di Kota Kupang:
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 1
(2025)
This research is a case study with the object of research on Tenun Ikat Ina Sabu located at Jalan Sukun I, RT 009 / RW 004, Oepura Village, Maulafa District, Kupang City, East Nusa Tenggara. The purpose of this study was to determine and explain the production planning of Tenun Ikat Ina Sabu in Kupang City. The types of data used are qualitative and quantitative. Data collection techniques in this study were interviews, observations, questionnaires and documentation. While the data analysis tech...
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