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PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), AUDITOR SWITCHING DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2022 – 2024 Siti Annisah Setiawan Sinaga; Darni; Cindy Claudia Manalu; Evelyn; Tiorika Nababan; Ananda Anugrah Nasution
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47502

Abstract

The Indonesia Stock Exchange (IDX) is vital in assisting companies in raising capital through the issuance of securities, in addition to providing a platform for investors. The IDX oversees and regulates the capital market, making sure that all trading is done fairly, efficiently, and transparently. The audit delays of food and beverage manufacturing companies listed on the IDX from 2022 to 2024 will be analyzed. Examples of such variables include business size, auditor change, debt-to-equity ratio, and return on assets. The study population comprised 56 companies, with a sample size of 168 observations. Audit delays were positively and significantly affected by return on assets and auditor change, whereas the debt-to-equity ratio exhibited a negative and insignificant impact. A robust negative correlation exists with company size. Return on assets, auditor change, debt-to-equity ratio, and company size exhibited positive and statistically significant impacts on audit delays in concurrent analyses.
MANAJEMEN KESISWAAN BERBASIS KESEJAHTERAAN: EVALUASI PROGRAM MAKAN BERGIZI GRATIS DAN KESIAPAN BELAJAR SANTRI DI PONDOK PESANTREN MA’RIFATULLAH DESA SUNGAI ULAK KECAMATAN NALO TANTAN Edi Wardani; Muslimah; Darni; Edi Putra Jaya; Dina Puspita. D
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomer 03, September 2026 Publication
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.64338

Abstract

This study aims to analyze the implementation of the Free Nutritious Meal Program (Program Makan Bergizi Gratis / MBG) as an instrument of welfare-based student management and its contribution to students’ learning readiness at Ma’rifatullah Tahfidz Al-Qur’an Islamic Boarding School, Sungai Ulak Village, Nalo Tantan District. This study employed a mixed methods approach using the CIPP evaluation model (Context, Input, Process, Product). Data were collected through observation, in-depth interviews, documentation, and questionnaires involving pesantren administrators, teachers, food program managers, and students as program beneficiaries. Qualitative data were analyzed through data reduction, data display, and conclusion drawing, while quantitative data were analyzed descriptively to identify students’ learning readiness levels. The findings reveal that the MBG program functions not only as a food provision service but also as an integral component of welfare based student management. The program is implemented through collaborative governance involving all elements of the pesantren and contributes to improving students’ physical conditions, concentration, learning motivation, discipline, and engagement in educational activities. This study proposes a conceptual model of welfare-based student management that integrates nutritional services, program governance, student well-being, learning readiness, and the improvement of Islamic boarding school educational quality. These findings contribute to the development of Islamic education management by positioning student welfare services as a strategic element in enhancing educational quality.