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All Journal ETIKONOMI MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Niagawan Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Jurnal Inovasi Teknologi Pendidikan MIX : Jurnal Ilmiah Manajemen Jurnal Elemen IJNP (Indonesian Journal of Nursing Practices) IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Organisasi Dan Manajemen J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Teorema: Teori dan Riset Matematika JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JABE (Journal of Applied Business and Economic) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Equity MBIA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam JURNAL PEMASARAN KOMPETITIF Jurnal Ilmu Manajemen Jurnal Ilmiah Poli Bisnis Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Ekonomi Manajemen Jurnal Ilmu Komputer dan Bisnis SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Business, Management and Economics International Journal of Finance Research Jurnal Nasional Manajemen Pemasaran dan SDM International Journal of Community Service & Engagement International Journal of Marketing and Human Resource Research Forum Bisnis dan Kewirausahaan International Journal of Social Science Asian Management and Business Review Jurnal Nasional Pengabdian Masyarakat Jurnal Ekonomi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Pengabdian Mandiri Jurnal Inspirasi Binsis dan Manajemen Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Keuangan dan Bisnis Velocity: Journal of Sharia Finance and Banking Sinergi International Journal of Communication Sciences Dinamika: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Da'watuna: Journal of Communication and Islamic Broadcasting Journal of Social Work and Science Education Siber Journal of Advanced Multidisciplinary Economic Education Analysis Journal Society Global Leadership Organizational Research in Management Equity Novatio : Journal of Management Technology and Innovation Jurnal Manajemen, Bisnis dan Kewirausahaan
Muji Gunarto
Unievrsitas Bina Darma
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Journal : Siber Journal of Advanced Multidisciplinary

 1 
Factors Affecting Audit Delay In Manufacturing Companies Listed on the Indonesia Stock Exchange Fitri; Gunarto, Muji
Siber Journal of Advanced Multidisciplinary Vol. 1 No. 3 (2023): (SJAM) Siber Journal of Advanced Multidisciplinary (October - December 2023)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v1i3.61

Abstract

This research aims to demonstrate and validate the connections between profitability (X1), solvency (X2), auditor's reputation (X3), audit committee (X4), audit opinions (X5), and company size (X6) in relation to audit delay (Y1). Audit delay is gauged by the duration from the completion of the audit following the fiscal year's end to the issuance of an independent auditor's report. The study focuses on companies listed on the Indonesian Stock Exchange between 2014 and 2018, applying specific selection criteria. Following tests and analysis, the author concludes that profitability, solvency, company size, audit committee, auditor's reputation, and audit opinion collectively impact audit delay.
Strategic Leadership Models for Enhancing Supervisory Performance: A Phenomenological Inquiry at School Y Palembang, Indonesia Yusriani, Sri; Rekarti, Endi; Abdillah, Said Ridho; Nadif, Bendaoud; Gunarto, Muji
Siber Journal of Advanced Multidisciplinary Vol. 3 No. 4 (2026): (SJAM) Siber Journal of Advanced Multidisciplinary (January - March 2026)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v3i4.622

Abstract

This study examines how strategic leadership orientations and managerial decisions shape the performance of supervisory personnel in Islamic Senior High Schools in Palembang, Indonesia. Employing an Interpretative Phenomenological Analysis (IPA) approach (Smith et al., 2009) and grounded in qualitative inquiry principles (Creswell & Creswell, 2017), the research uncovers how supervisors interpret leadership expectations, negotiate structural constraints, and enact their roles in everyday practice. Data were generated through semi-structured interviews, field observations, and document review involving supervisory stakeholders at School Y. Findings reveal four key dynamics: (1) supervision planning is consistently initiated through early-year coordination, yet implementation fluctuates due to prioritization shifts and operational overload; (2) coaching occurs through school visitations and mentoring, but remains primarily administrative rather than pedagogical; (3) structural limitations, including inadequate competency-based recruitment, aging workforce profiles, and uneven professional development access, weaken supervisory agility; and (4) supervisors actively engage in adaptive meaning-making, self-learning, and informal peer collaboration to compensate for systemic constraints. The study concludes that effective supervisory development requires strengthened regulatory governance, sustained curriculum-based competency training, and strategic specialization of supervisory roles. Enhancing these mechanisms will enable supervisors to transition from compliance enforcers to instructional leaders capable of driving meaningful school improvement. The results contribute theoretically to supervisory governance within Islamic education and offer practical reform pathways for leadership-based supervision enhancement in Indonesian secondary schools.
Co-Authors Abdillah, Said Ridho Abdullah Rasyid Achmad Widad Adhariani , Fadhillah Alfajri, Aji Alwi Alwi Alya Ummus Syuhada Anang Aryokho Andri Pranata Andriyansah . Andriyansyah Andriyansyah Anggi Panulu Anggraini, Putri Anggun Yolandia Monica Jaya Anjasmara Anjasmara Antika, Antika Antika, Rindi Apriansyah, Ade Armanto, Rully Azzam, Muhammad Siddiq Idris Bakti Setyadi Chega Putri Pratiwi Cristian, Andi Dedy Ansari Harahap Dewi Liesnoor Setyowati DEWI SARTIKA Dian Cahyawati Dita Amanah Dita Amanah Dwiana, Handina Elpanso, Efan Endi Rekarti, Endi Endro Setyo Cahyono, Endro Setyo Faridah, Elly Firmansyah, Hengki Fitri Fitriasuri Fitriasuri, Fitriasuri Gigih Prayogi Hanifah, Haniruzila harisandi, Prasetyo Hartantri, Rizki Hasmawaty AR Hasmawaty, Hasmawaty Helpina Helpina Helpina, Helpina Hermawan, Novan Ilham Sidik Imam Al Haddy Ira Geraldina Irianti, Nuvaria Isfarudi Isfarudi Islamiah, Bella Iswandi Iswandi Joko Rizkie Widokarti Julita Julita Kabul Wahyu Utomo Khairul Umam Khoirul Umam Khoirul Umam L. Lisnawati Laili, Noor Lestari, Feby Yulia M Nabhan Shauman Velayadi M. Bastian V. Pradana M. Sholihin Marina Marina Mariska, Lena Meita Istianda Mellita, Dina Mohammad Rommy Dermawan Muhammad Idris Musfiratun, Musfiratun Mutia Mawardah Nadif, Bendaoud Nadya Amalia Yulianti Napitupulu, Imelda Solagracia Nita Delima Nurjanah, Rina Nurlinda, Herly Paizurahman Paizurahman Panulu, Anggi Permatasari, Yiswi Oktavia Pitri Yanti Pranata, Riza Purwanto , Purwanto Purwanto Purwanto Purwanto Purwanto Purwanto Purwanto Purwanto Purwanto Putri, Erizia Rama Waluyo Rangkuti, Samsiah Rapita, Rapita Rasjid, Abdullah Ratih Hurriyati Razali, Ali Rennyta Yusiana Riduan, M Riftana, Ferry Dwi Cahya Rina Marfiana Rini Wulansari Riswidiantoro Riswidiantoro Ritonga, Eddy Faisal Robetam Simanjuntak Rully Armanto Rully Armanto Rully Armanto Rully Armanto Rully Armanto Sabeli Aliya Samosir, Lidia Karuniamay Sari, Novika Purnama Septianasari, Ratri Septiani, Putri Sherwin, Nadya Sherwin Sukamto Sukamto Sulaiman Helmi Sunda Ariana, Sunda Syeis, Muhammad Syuhada, Alya Ummus Tesa, Muniken Thalia, RA Dinda Thohary, Ruby Tri Veny Pitri Trievanni Chantika Trievanni, Trievanni Trisninawati Trisninawati, Trisninawati Vanessa Gaffar Verawaty Verawaty Vilza, Vera Widiastuty, Yessy Wulandari , Citra Mayu Wulandari, Novri Yanti, Pitri YAYAN SOFYAN Yessy Widiastuty Yiswi Oktavia Permatasari Yongki Restu Alenarda Yudhia, Yudhia Yuhendra Yuhendra Yunilda Yusriani, Sri Zakaria Wahab Zinaida, Rahma Santhi Zuhri, Aswan