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All Journal Adi Widya : Jurnal Pengabdian Masyarakat Khadimul Ummah Journal of Social Dedication EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat El-Wasathiya: Jurnal Studi Agama JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Prosiding University Research Colloquium JURNAL MUARA PENDIDIKAN MIMBAR INTEGRITAS Moneter : Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) PENG: Jurnal Ekonomi dan Manajemen Jurnal Abdi Citra Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat ABDIMAS Iqtishadia
Handayani, Asih
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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BIOWISATA MELALUI VIRTUAL REALITY PADA PEMBELAJARAN BIOLOGI DI KURIKULUM MERDEKA Handayani, Asih; Khoirumufida, Fidiya; Nashiroh, Wafiq; Zulfa, Triana Atika
Jurnal Muara Pendidikan Vol. 9 No. 1 (2024): Jurnal Muara Pendidikan Vol 9 No 1 Juni 2024
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v9i1.2041

Abstract

In the current era, technology is developing rapidly.  Technology is used in relation to media to convey information and can help build students' knowledge.  Technology in learning can be utilised by applying Virtual Reality (VR) technology.  One of them is Virtual Biotourism via VR in Biology learning.  Virtual tourism can be used in independent curriculum learning as an idea for teachers to present and deliver lessons that will attract more students' interest in participating in learning and improve the quality of learning.  The aim of preparing this article is to discover the application of VR in biology learning in the digital era and the application of Virtual Biotourism through VR in Biology learning.  This research uses the Literature Review method by collecting and analysing data from several existing research journal sources.  The research results are the result of an analysis of 4 research journals regarding the use of VR.  From the results of the analysis, virtual reality technology is effectively applied in biology learning in this digital era because it can help teachers provide visualisations or descriptions of the material presented in the learning process so that students can understand it more easily.
Pengaruh Financial Distress, Profitabilitas, Audit Tenure, Dan Audit Complexity Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024) Atika Putri Setiawan; Handayani, Asih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze and examine the effect of financial distress, profitability, audit tenure, and audit complexity on audit report lag. The research employs a quantitative approach. The population consists of 162 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 95 companies that meet the criteria and serve as the research sample. The analysis method applied is multiple linear regression, processed using Eviews 13. The findings indicate that financial distress, profitability, audit tenure, and audit complexity simultaneously influence audit report lag. However, partially, financial distress and audit complexity have no significant effect on audit report lag, while profitability and audit tenure significantly affect audit report lag.
Co-Authors Anjilni, Ratih Qadarti ARDIAN NUR ROMADHAN Aris Eddy Sarwono Aris Eddy Sarwono Atika Putri Setiawan Crissiana, Sri Nitta Desinta Pratiwi Desy Purwasih ERNI WIDAJANTI Fadlullah Hana, Kharis Hutami, Weny Retno Khoirumufida, Fidiya Khuluqi, Khusnul Lilis karlina, Lilis Mawardany, Eka Aulia Nashiroh, Wafiq Nisa, Nur Lailatun Pramono, Adi PURWASIH, DESY Qadarti Anjilni, Ratih Ramadhani, Nindita Kurnia Saputri, Riska Sari, Aisyah Arum Sari, Intan Rahma Sumaryanto Sumaryanto, Sumaryanto Tapokabkab, Bernadus Sutomo Wicahyani, Evik Winingrum W.A, Sri Putri yulhandini, Riza dwi Zulfa, Triana Atika