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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Tepak Manajemen Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Indonesian Journal of Chemistry IJEBA (International Journal of Economic, Business & Applications) Indonesian Journal of Pure and Applied Chemistry JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Jurnal Telematika Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Riset Akuntansi Kontemporer Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Unri Conference Series: Community Engagement Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) Syntax: Journal of Software Engineering, Computer Science and Information Technology Devotion: Journal of Research and Community Service Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Indonesian Journal of Prosthodontics Journal of Community Engagement Research for Sustainability Informatics and Enginering Dedication E-Jurnal Akuntansi TSM Vernacular Jurnal Ilmiah Multidisiplin Indonesia JFARM (Jurnal Farmasi) Bulletin of Chemical Reaction Engineering & Catalysis Jurnal Mesin Sains Terapan Jurnal Info Kesehatan Dimas Canthing
Andreas Andreas
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS Handa, Adrian; Andreas, Andreas
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.257-270

Abstract

This study examines the effects of operational complexity, management replacement, and firm size on audit report lag among consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2021–2023, following the implementation of Financial Services Authority Regulation (POJK) No. 14/POJK.04/2022, which introduced tighter reporting deadlines. Using a quantitative approach and 65 purposively selected firms, the results indicate that higher operational complexity and management replacement significantly increase audit report lag. Contrary to expectations, firm size shows a positive effect, suggesting that larger firms experience longer audit delays. This study contributes to the audit report lag literature by explaining the underlying audit mechanisms, including increased verification risk, coordination complexity, and information asymmetry under regulatory tightening. By focusing on the consumer non-cyclical sector—characterized by large operational scale, regulatory exposure, and stable public demand—the study extends Agency Theory by demonstrating that regulatory pressure may intensify, rather than reduce, agency conflicts. Practically, the findings highlight the importance of strengthening internal controls during managerial transitions, improving audit planning for complex clients, and adopting more context-sensitive regulatory enforcement to enhance reporting timeliness without exacerbating audit delays.
Analysis of The Effect of Adding CMC Additive from Sunflower Seed Hull on The Rheology of Drilling Mud and Filtration Loss Andreas, Andreas; Malrin, Engeline; Amiruddin , Amiruddin
Devotion : Journal of Research and Community Service Vol. 7 No. 2 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i2.25631

Abstract

Drilling mud is a drilling fluid used to transport cuttings to the surface and assist in identifying subsurface formation layers; therefore, proper drilling mud design is essential for the success of drilling operations. One common problem in drilling activities is insufficient mud viscosity, which necessitates the addition of additives. Carboxymethyl cellulose (CMC) is commonly used to improve mud viscosity; however, its synthetic nature may pose environmental concerns. This research investigates the use of organic waste in the form of sunflower seed shells as an environmentally friendly alternative additive. Sunflower seed shells contain natural components, including cellulose, hemicellulose, and lignin, which may enhance mud viscosity. The objective of this study is to evaluate the effect of sunflower seed shell powder on the rheological properties of drilling mud and to compare its performance with that of CMC. The research was conducted through laboratory experiments at the STT Migas Balikpapan Laboratory. Rheological tests included viscosity over time, plastic viscosity, yield point, gel strength, mud cake thickness, and filtration loss. Mud samples were prepared with the addition of CMC and sunflower seed shell powder at concentrations of 1 g, 3 g, and 5 g. The results show that increasing the concentration of sunflower seed shell powder improves the rheological properties of drilling mud and reduces filtration loss. Although its performance is lower than that of CMC, sunflower seed shell powder demonstrates potential as an environmentally friendly alternative additive for drilling mud.
KARAKTERISASI DAN AKTIVITAS ANTIOKSIDAN SEDIAAN MINYAK HERBAL DARI VCO DENGAN BERBAGAI PERBANDINGAN BERAT REMPAH Andreas, Andreas; Wibowo, Muhamad Agus; Jayuska, Afghani
Indonesian Journal of Pure and Applied Chemistry Vol 9, No 1 (2026)
Publisher : Tanjungpura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/indonesian.v9i1.100435

Abstract

This study aimed to characterize the phytochemical compounds and to evaluate the antioxidant activity and SPF value of an herbal oil preparation based on VCO, formulated with five spices: elephant ginger, galangal, lemongrass, Java turmeric, and bidara leaves. The herbal oil was prepared by heating for 60 minutes with varying spice weights (30–80 grams) in 300 mL of VCO. Phytochemical screening was conducted qualitatively to detect the presence of alkaloids, flavonoids, phenols, saponins, and steroids/terpenoids. Antioxidant activity was analyzed using the DPPH method, and the IC₅₀ value was determined through linear regression. The SPF value was calculated spectrophotometrically using the Mansur equation. Results showed that all formulations contained active phytochemical compounds. The formulation with 60 grams of spices exhibited the highest antioxidant activity (IC₅₀ = 507.577 ppm, classified as weak) and an SPF value of 45.426 (ultra protection category). The addition of spices significantly enhanced the bioactive content and the effectiveness of VCO as a natural antioxidant and sunscreen agent.
ECOBRICK SEBAGAI STRATEGI PEMBERDAYAAN DALAM PENGELOLAAN SAMPAH PLASTIK DI DESA MARIBAYA Andreas, Andreas; Supriatin, Dyah; Firman Syah, Fajar; Alnur Fabriana, Fabri; Wahyu Safitri, Puji; Defitriana, Novika; Farel Mohammad, Brian; Yudha Fariezki, Ferdian; Pratama, Aldi
Dimas Canthing : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Dimas Canthing
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/jpm.v3i1.2265

Abstract

Sampah plastik merupakan permasalahan lingkungan yang semakin serius. khususnya di daerah pedesaan yang umumnya masih memiliki keterbatasan dalam fasilitas pengelolaan. Kondisi ini menuntut adanya upaya alternatif yang sederhana, murah, serta ramah lingkungan dan dapat dilakukan secara mandiri. Dengan diterapkannya ecobrick, yaitu pemanfaatan botol plastik yang diisi padat dengan limbah plastik sehingga dapat diolah kembali menjadi produk yang bermanfaat. Kegiatan KKN ini dilaksanakan di Desa Maribaya, Kecamatan Karanganyar, dengan melibatkan siswa sekolah dasar dan madrasah ibtidaiyah sebagai peserta utama. Rangkaian kegiatan meliputi observasi kondisi lingkungan, penyampaian materi sosialisasi tentang ecobrick, pengumpulan sampah plastik, praktik langsung pembuatan ecobrick, hingga pemanfaatannya sebagai pot bunga yang selanjutnya diserahkan kepada pihak sekolah. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman siswa terhadap dampak negatif sampah plastik, keterampilan praktis dalam pembuatan ecobrick, serta terwujudnya produk ramah lingkungan yang dapat dimanfaatkan di lingkungan sekolah. Selain memberikan manfaat nyata, program ini juga berfungsi sebagai sarana edukasi, menumbuhkan kepedulian terhadap lingkungan sejak usia dini, dan membuktikan bahwa ecobrick dapat menjadi strategi pemberdayaan yang berkelanjutan dalam upaya mengurangi permasalahan sampah plastik di pedesaan. Dengan demikian, ecobrick tidak hanya sekadar solusi praktis, melainkan juga media pembelajaran dan pemberdayaan yang bernilai.
Diagnostic Test of Randhawa Preoperative Scoring System in Predicting Laparoscopic Cholecystectomy Difficulty Andreas, Andreas; Yusuf, Muhammad; Erdani, Ferry; Hidayat, Imam; Isa, Muntadhar Muhammad
JURNAL INFO KESEHATAN Vol 24 No 1 (2026): JURNAL INFO KESEHATAN
Publisher : Research and Community Service Unit, Poltekkes Kemenkes Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31965/infokes.Vol24.Iss1.2405

Abstract

Despite its minimally invasive nature, laparoscopic cholecystectomy carries inherent risks of complications and unplanned conversions to open procedures. Scoring systems, such as the one developed by Randhawa and Pujahari, are used to assess this risk preoperatively. While the Randhawa scoring system shows great performance in the original study, external validation is essential before it can be widely implemented. To address this, we conducted a study with a cross-sectional analytical design where all data prospectively collected to externally validate the diagnostic value of the Rhandawa scoring system in predicting laparoscopic cholecystectomy difficulty. Using consecutive sampling, this study was conducted at the Dr. Zainoel Abidin General Hospital surgical ward and operating theatre between August and December 2025. Patients were evaluated preoperatively one day prior to surgery using the Randhawa scoring system, and intraoperative data, including duration, complications, and conversion, were recorded. Surgical difficulty was classified as easy, difficult, or very difficult based on these findings. Bivariate and multivariate analyses were performed to identify risk factors in the scoring system that were significantly associated with laparoscopic cholecystectomy difficulty. The area under the ROC curve (AUC) was calculated to assess the diagnostic performance of the scoring system, along with sensitivity, specificity, accuracy, positive predictive value (PPV), and negative predictive value (NPV). A history of hospitalization for acute cholecystitis was found to be significantly associated with laparoscopic cholecystectomy difficulty in both bivariate (p = 0.009) and multivariate (OR 4.85; 95% CI: 1.52–15.40; p = 0.007) analyses. The preoperative score and laparoscopic cholecystectomy difficulties were found to be significantly associated (p < 0.05). Our findings also demonstrated that the Randhawa preoperative scoring system demonstrated good diagnostic accuracy with an AUC of 0.836. Using a cutoff threshold of ≤5 and >5, the scoring system yielded 56.25% (95% CI: 29.88%–80.25%) sensitivity, 87.5% (95% CI: 67.64%–97.34%) specificity, 75% (95% CI: 57.80%–87.88%) accuracy, 75% (95% CI: 48.11%–90.73%) PPV, and 70% (95% CI: 63.80%–83.66%) NPV. We concluded that the Randhawa preoperative scoring system is reliable and beneficial in predicting laparoscopic cholecystectomy difficulty. Furthermore, we suggest for subsequent multicenter validation with larger patient samples
PENGARUH KEPEMILIKAN INSTITUSIONAL, EFEKTIVITAS KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER SUB SEKTOR JASA KONSUMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021 – 2023) Khairani, Putri; Andreas, Andreas; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of institutional ownership, audit committee size,audit committee meeting frequency, and audit complexity on the timeliness of financialreporting in consumer service companies listed on the Indonesia Stock Exchange for theperiod 2021–2023. This research uses a quantitative approach with secondary dataobtained from companies financial statements. The sample was determined usingpurposive sampling, resulting in 93 observations. The data analysis method used islogistic regression with the assistance of SPSS version 26. The results show thatinstitutional ownership has a significant negative effect on the timeliness of financialreporting, while audit committee size, audit committee meeting frequency, and auditcomplexity have no significant effect. This study is expected to contribute to thedevelopment of accounting knowledge and serve as a reference for relevant parties inimproving the timeliness of financial reporting. Keywords: Timeliness Of Financial Reporting, Institutional Ownership, Audit CommitteeSize, Audit Committee Meeting Frequency, Audit Complexity
Co-Authors Aditia Nur Bakti Ahmad Atiq Aidilla, Dara Al, L Azhar Aldo, Aldo Alfredo Alfredo, Alfredo Ali, Amrullah Imran Hakim Ali, Welliam Alijah, Alijah Alizar, Alizar Alnur Fabriana, Fabri Amir Hamzah Amir Hasan Amiruddin , Amiruddin Andayani, Putri Fifi Assiddiqi, Assiddiqi Atika, Amaliah Aulia Dewi Gizta AYU LESTARI Azwar Manaf Bafadal, M. Fachrurrozi Caroline Tambunan, Bionitha Carunia Mulya Firdausy, Carunia Mulya Dahnum, Deliana Dang, Huyen Tran Defitriana, Novika Devi Safitri Devi, Safitr Djayadhinata Eka, Eka Elfi Ilham Elfi, Ilham Enni Savitri Erdani, Ferry Erwina Erwina, Erwina Evi Deliana HZ Farel Mohammad, Brian Fato, Adri Febrian, Boy Fernando, Arief Fionasari, Dwi Firman Syah, Fajar Gamaliel, Yoyok Yusman Gorat, Lenny Marsella Grace, Gabena Gusnardi, Gusnardi Hafiz Irsyad Handa, Adrian Handoyo, Issai Sonny Hardi Hardi, Hardi Indah, Afrina Indra Mawardi Indri, Putri Silvia Isa, Muntadhar Muhammad Jasmine, Shoofy Jayuska, Afghani Joni Prasetyo, Joni Julita, Julita Julius Andi Nugroho, Julius Andi Kanti, Annisa Kasanova, Sinyo Khairani, Putri Khairani, Soraya Kotan, Jendraja Husein Kurniawan, Egi Limanda, Kelviyanto Listari, Alya Liza, Sri Neva Malrin, Engeline Manawan, Maykel Marbun, Meyana Maria Widyastuti Mas Ayu Elita Hafizah Muhammad Luthfi iznillah Muhammad Rizky Pribadi Muhammad Robi, Muhammad Muhammad Yusuf Musfialdy Musfialdy Mutia, Silvi Nadhif, Cahya Fauzan Awdi Nasution, Muhammad Shofi Ngadiomo Siburian, Mario Noor, Abidin M. Novia, Rahmatika Novita Indrawati Nurdin Nurdin Nurjanah, Vera Pirmansyah Pirmansyah Pratama, Aldi Purba, Ina PUTRI, DIAN MARISHA R. Rusli Rahmadanita, Annisa Rahmani, Nur Ramadhita, Holanda Randy, Mamolla Rasuli Rasuli Rheny Afriana Hanif Ricca Chairunnisa, Ricca Rika, Basse Upi Risma, Fadhilah Rita Anugerah Rokhmawati, Andewi Saputra, Yusuf Adi Sem Paulus Silalahi Silviani, Amanda Agnes Sinta, Ramaiyanti Sinung Suakanto Siti Nur Fadlillah Situmorang, Dorlan Sugiharti Sugiharti Supriatin, Dyah Susilatri Susilatri, Susilatri Sutopo, Dian Syahrul Syahrul Tatang Ary Gumanti Taufik Hidayat Tobing, Hendro Tony Tony Topan, Setyo Ardian Valency, Tiara Valentina, Anny Vince Ratnawati Viny Christanti M Volta Diyanto Volta Diyanto, Volta Diyanto Wahyu Safitri, Puji Wibowo, Muhamad Agus Wijaya, Welly Saputra Yudha Fariezki, Ferdian Yulia Efni Zahedi .