Naviga Rahmi
Universitas Negeri Padang

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Penerapan Penomoran Rumah untuk Mendukung Layanan Publik di Jorong Rumah Panjang, Nagari Salayo Tanang Bukit Sileh, Kabupaten Solok Putri Ningtias Ekawati; Anggita Cahya Wardani; Selia Okta Dakesa; Naviga Rahmi; Aldri Frinaldi
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i1.2888

Abstract

House numbering is a crucial aspect in improving the accuracy of population data and the effectiveness of public services at the local level. This article aims to describe the implementation of the house numbering system in Jorong Rumah Panjang, Nagari Salayo Tanang Bukit Sileh, as an effort to support social, health, and administrative services. Descriptive qualitative research was conducted through semi-structured interviews, field observations, and documentation, with data analysis using the interactive model by Miles and Huberman. The results show that the implementation of house numbering improves the accuracy of social assistance distribution, facilitates health visits, and supports logistical distribution. This system also strengthens spatial information systems and enhances coordination between residents and local government. In conclusion, house numbering provides a practical solution for managing population data and public services, while fostering active community participation. Further research could explore the implementation of digital technology for managing house number data.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Audit Report Lag: Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Naviga Rahmi; Nelvirita Nelvirita
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/pf4zy325

Abstract

Late publication of audited financial statements remains a persistent problem in Indonesia's capital market and is especially relevant in the energy sector, where capital-intensive operations and exposure to commodity price and policy shocks make audits more complex. Evidence on whether ownership structure shortens audit report lag is inconsistent across countries and sectors, and few studies have tested it in this sector. Drawing on agency theory, managerial ownership (an alignment mechanism) and institutional ownership (a monitoring mechanism) are tested as determinants of audit report lag, with firm size, profitability, leverage, and auditor type as controls. Multiple linear regression is applied to 140 firm-year observations from 28 energy-sector firms listed on the Indonesia Stock Exchange during 2020–2024, with extreme audit report lag values winsorized to address non-normality. Neither managerial ownership nor institutional ownership has a significant partial effect on audit report lag, whereas higher profitability and engagement of a Big Four auditor are associated with shorter lag. The model explains only a limited share of the variation in audit report lag, so the results are best read as associations within this sample rather than conclusive evidence. The study contributes evidence from a capital-intensive, rarely examined sector showing that ownership structure alone does not account for reporting timeliness, while profitability and auditor characteristics appear more relevant.