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All Journal Yustisia Jurnal Penelitian Ekonomi dan Bisnis KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dynamic Management Journal Journal of Law, Administration, and Social Science Jurnal Progress Administrasi Publik (JPAP) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis QISTINA: Jurnal Multidisiplin Indonesia VISA: Journal of Vision and Ideas ABDIMAS Iqtishadia
Annisa, Dea
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Dampak Investment Opportunity Set, Komite Audit, dan Audit Tenure terhadap Audit Report Lag: Sebuah Analisis Empiris Rohim, Abi; Annisa, Dea
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.864

Abstract

This research aims to examine the influence of investment opportunity set, audit committee and audit tenure on audit report lag in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020 – 2022 period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The panel data regression method was used as the research methodology in this study. Analysis of research results using E-Views 12 and Microsoft Excel software. The population used in this research is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020 – 2022 period. The sample used in this research was 60 companies in the basic materials sector during the 2020 – 2022 period. The research results show that simultaneously investment opportunity set, audit committee and audit tenure influence audit report lag. Partially, the investment opportunity set variable has an effect on audit report lag, while the audit committee and audit tenure variables have no effect on audit report lag.
Operationalization of the E-PAK LADI Kiosk for Direct Electronic Population Services in Kejapanan Village, Pasuruan Regency Annisa, Dea; Priambodo, Bayu
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12006

Abstract

Kios E-Pak Ladi (Pelayanan Administrasi Kependudukan Langsung Secara Elektronik) di Desa Kejapanan Kabupaten Pasuruan dalam pelaksanaanya memiliki berbagai permasalahan yaitu belum sesuai dengan SOP yang telah ditetapkan, kurangnya peran serta masyarakat serta kurangnya koordinasi antara balai desa Kejapanan dengan Dispendukcapil Kabupaten Pasuruan. Tujuan penelitian ini adalah untuk mendeskripsikan pelaksanaan Kios (E-Pak Ladi) di Desa Kejapanan Kabupaten Pasuruan. Metode penelitian menggunakan studi kasus kualitatif. Teknik analisis data menggunakan pengumpulan data (wawancara, observasi, dan dokumentasi), kondensasi data, penyajian data, dan penarikan kesimpulan. Berfokus pada faktor-faktor keberhasilan implementasi kebijakan menurut Warwick 1979 yang meliputi kemampuan organisasi, informasi, dukungan dan potensi berbagi. Hasil penelitian menunjukkan bahwa Kios E-Pak Ladi di Desa Kejapanan Kabupaten Pasuruan berhasil dalam pelaksanaannya. Namun demikian, kapasitas organisasi dalam menjalankan SOP masih belum optimal, informasi yang diberikan memudahkan masyarakat dalam mengajukan permohonan, dukungan yang diberikan kepada sarana belum memadai namun apabila terdapat kendala perawatan akan segera diperbaiki, pembagian potensi antara operator dan verifier sudah jelas dan terstruktur. 
PENGARUH ESG DISCLOSURE, GREEN ACCOUNTING DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE : THE EFFECT OF ESG DISCLOSURE, GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE Prasetiyo, Rendy; Annisa, Dea
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.526-537

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) Disclosure, Green Accounting, and Intellectual Capital on Firm Value among Indonesian listed companies. Using a quantitative associative approach, this study employs panel data regression on a purposively selected sample of 17 companies listed in the Indonesia Stock Exchange ESG assessment during             2021–2023. Secondary data were analyzed using EViews 13. The empirical results indicate that ESG Disclosure and Intellectual Capital have no significant effect on Firm Value, whereas Green Accounting has a negative and significant influence. These findings suggest that investors value firms’ environmental performance more than social, governance, or intellectual factors. Strengthening green accounting implementation can enhance firm reputation, sustainability, and market value.
LEGAL PROTECTION TO WOMEN WITH DISABILITIES AS VICTIMS OF SEXUAL VIOLENCE AT THE CIQAL FOUNDATION YOGYAKARTA Subekti, Subekti; Annisa, Dea
Yustisia Vol 6, No 2: August 2017
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v6i2.12410

Abstract

The purpose of this research is to know the forms of legal protection to women with disabilities as victims of sexual violence on the CIQAL Foundation and to know obstacles that occur in the legal protection process. This research is an empirical law research that is both descriptive by qualitative approaches. Location of the research at the CIQAL Foundation Yogyakarta.Based on the results of the research, it is got the data since 2014 until 2016, CIQAL has noted there were seventy six of violence cases against women with disabilities in Yogyakarta region and sixty cases there are sexual violence. From the sixty cases of sexual violence only three cases have got judicial process. Not processing of legal, cause of the victims can not get the justice and their rights as the victims and also the perpetrators of violence have potential to do the violence again. The matter CIQAL efforts to give the legal protection to women with disabilities as victims of sexual violence get their rights. The legal protection is given the legal colleague and non the colleague by the CIQAL Foundation Yogyakarta. There are some obstacles when the foundation gives doing the legal protection process. The obstacles which are divided by two, internal victims factors that includes the limitation which owned the victims, and the victims family; external victims factors that includes the problem in the legal scope, and the society.  
Co-Authors Aini, Rahmi Muji Akhsani, Novi Anggraini, Dila Angraini, Dila Ardiningrum, Sekar Damayanti Azis, Fahmi Fadel Muhammad, Fadel Fyiandasari, Sarah Halim, Nanda Handayani, Firli Dwi Hidayat, Endik Irawati, Wiwit Khoirril, Oktavia Putri Komalasari, Tika Nurmala, Putri Nurmaulidya, Salsabila Pambudi, Januar Eky Prasetiyo, Rendy Priambodo, Bayu Putra, Randika Ramadhini, Syafira Suci Reviandani, Oktarizka Rohim, Abi Rosharlianti, Zulfa Salsabila, Azzahra Sigit, Akhmad Siregar, Indra Gunawan Siti Nur Fatimah Subekti Subekti Tri Utami