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All Journal Jurnal Janata Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Rosita, Rika
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Civil Engineering, Building, Construction & Architecture Education Engineering Environmental Science Materials Science & Nanotechnology Transportation

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IFactor Determinants of Timeliness of Financial Reporting inILQ45 Companies in Indonesia Rosita, Rika; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15768

Abstract

The aim of this study is to earn knowledge about the effect of profitability, firm age, and firm size on the timeliness of financial reporting. This study population is made up of companies listed on the BEI (Indonesia Stock Exchange) that are included in the LQ45 index, which consists of 45 companies for the 2018–2021 period. Sample selection used the purposive sampling method and obtained 100 samples from 25 companies. Collecting data for this study using the documentation Method Hypothesis testing was carried out using the logistic regression analysis method using the IBM SPSS 24 program at a significance level of 5%. The results of the study show that the profitability and company size variable has no effect on the timeliness of financial reporting meanwhile company age has a negative effect on the timeliness of submitting financial reports for LQ45 companies on the IDX with the observation years 2018, 2019, 2020, and 2021.
ALAT PENIRIS MINYAK BERBASIS SMART BREAKER : UPAYA MENINGKATKAN PRODUKTIVITAS DAN KUALITAS PRODUK UMKM DI DESA CALUNG BUNGUR KABUPATEN LEBAK Rahmatullah, Asep; Heryanto; Tripladi, Rizki; Aziz, Abdul; Friska, Indah; Rosita, Rika; Kusuma, Regita Putri; Faizurrohman, Rizqi; Azzahra, Siti Alivia
Jurnal JANATA Vol. 5 No. 1 (2025): Jurnal Janata
Publisher : Program Studi Teknik Sipil Fakultas Teknik Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jq1j7e96

Abstract

Preliminary studies and observations conducted in Calung Bungur Village, Sajira District, Lebak Regency are known to have an area of 850 Ha with a total population of 3,240 people from 968 Heads of Families (KK). The greatest economic potential in Calung Bungur Village is in the agricultural and plantation sectors, where agricultural products are not only used for food security but also sold to mills, while plantation products are not only sold to collectors but also used as raw materials for home businesses by some people. However, the utilization of plantation products has not been processed optimally by the community. Therefore, a community service program will be implemented in collaboration with KKM-PkM Lecturers Group 64 Calung Bungur Village. The method of implementing activities uses the Participatory Rurral Appraisal (PRA) method which includes participatory counseling, socialization, and direct demonstration of tools. The results of the implementation of socialization activities and the application of appropriate technology for smart breaker-based oil spnnier machine to increase productivity and quality in cassava chips and banana chips MSMEs in Calung Bungur Village have been carried out well by providing real contributions in increasing knowledge, understanding and skills of the community which is marked by the active participation of the community and MSME actors as well as the rise of the entrepreneurial spirit as marked by the existence of new business pioneers by optimizing existing resources around Calung Bungur Village.
Co-Authors Abdul Aziz Asep Rahmatullah Azolla Degita Azis Azzahra, Siti Alivia Faizurrohman, Rizqi Friska, Indah Heryanto Kusuma, Regita Putri M. Imam Sundarta Tripladi, Rizki