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All Journal Pedagogi: Jurnal Ilmu Pendidikan Ilmu Administrasi Publik Media Komunikasi Geografi Jurnal Media Wahana Ekonomika Prosiding Universitas PGRI Palembang Jurnal Intelektualita: Keislaman, Sosial, dan Sains Jurnal Edukasi Matematika dan Sains PROFIT : Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Sriwijaya University Learning and Education International Conference JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Naturalistic : Jurnal Kajian dan Penelitian Pendidikan dan Pembelajaran Jurnal DIDIKA: Wahana Ilmiah Pendidikan Dasar Jurnal Administrasi Pendidikan Indonesia EKONOMIS : Journal of Economics and Business Jurnal JUMPED (Jurnal Manajemen Pendidikan) Jurnal As-Salam Pendas : Jurnah Ilmiah Pendidikan Dasar JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JURNAL SWARNABHUMI Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Alignment: Journal of Administration and Educational Management Primary : Jurnal Keilmuan dan Kependidikan Dasar JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Inovator : Jurnal Manajemen Jurnal Ilmiah Dikdaya Journal on Education Jurnal Pendidikan COLLASE (Creative of Learning Students Elementary Education) JPGI (Jurnal Penelitian Guru Indonesia) INTERACTION: Jurnal Pendidikan Bahasa Jurnal Pendidikan dan Konseling Jurnal Ilmiah Bina Edukasi JPDI (Jurnal Pendidikan Dasar Indonesia) Holistika : Jurnal Ilmiah PGSD Unistek: Jurnal Pendidikan dan Aplikasi Industri JIIP (Jurnal Ilmiah Ilmu Pendidikan) Aksara: Jurnal Ilmu Pendidikan Nonformal Attractive : Innovative Education Journal International Journal of Educational Review Edunesia : jurnal Ilmiah Pendidikan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Scientia: Jurnal Hasil Penelitian Al-Mal:Jurnal Akuntansi dan Keuangan Islam PRODU-Prokurasi Edukasi (Jurnal Manajemen Pendidikan Islam) Jurnal Pendidikan Dasar Perkhasa The Journal of Indonesia Sustainable Development Planning (JISDeP) Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Penelitian, Pendidikan dan Pengajaran: JPPP Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Pendekatan Kebijakan Publik dalam Politik Pendidikan Islam Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Jurnal Pengabdian Masyarakat (ABDIRA) Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Inovasi, Evaluasi dan Pengembangan Pembelajaran (JIEPP) AKM: Aksi Kepada Masyarakat Jurnal Media Akuntansi (MEDIASI) Journal of Education Research JCP (Jurnal Cahaya Pendidikan) Fakultas Keguruan dan Ilmu Pendidikan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EDUKIDS : Jurnal Inovasi Pendidikan Anak Usia Dini Jurnal Ilmiah Widya Borneo Jurnal PRIMED:Primary Education Journal atau Jurnal Ke-SD An Jurnal Dunia Pendidikan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Dinamika Sambulugana ELIT JOURNAL Electrotechnics And Information Technology Jurnal Basicedu Populer: Jurnal Penelitian Mahasiswa JURNAL MUARA PENDIDIKAN International Journal of Religion Education and Law ANTHOR: Education and Learning Journal Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education E-JRM Innovative: Journal Of Social Science Research QANUN: Journal of Islamic Laws and Studies Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS JS (Jurnal Sekolah) JURNAL HANDAYANI PGSD FIP UNIMED JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA Indonesian Journal of Islamic Elementary Education PPSDP International Journal of Education International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Kapuas JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) Dawuh: Islamic Communication Journal Ghaitsa: Islamic Education Journal Journal of International Multidisciplinary Research Jurnal Penelitian Pendidikan Indonesia Ruang Jurnal Ilmiah Nusantara International Journal of Educational Technology and Society Jurnal Pendidikan Dasar dan Keguruan Journal of Innovation in Teaching and Instructional Media Journal of Social Work and Science Education Indonesian Science Education Journal (ISEJ) Indonesian Journal of Education and Social Humanities Pentagon: Jurnal Matematika dan Ilmu Pengetahuan Alam International Journal of Social Science and Humanity Asian Journal of Management, Entrepreneurship and Social Science International Journal of Studies in International Education Journal of Social Science and Education Research Lensa Pendas J-CEKI ANTHOR: Education and Learning Journal JIO: Jurnal Inovasi Olahraga Jurnal Pendidikan dan Sosial Humaniora JPT : Jurnal Pendidikan Tematik Jurnal Pendidikan Islam Edumaspul: Jurnal Pendidikan
Arafat, Yasir
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Sosialisasi Empat Pilar Kebangsaan Untuk Meningkatkan Pengetahuan Pelajar (Studi Pada SMA Negeri 1 Lempuing Jaya) Ermini Ermini; Suryati Suryati; Ramanata Disurya; Layang Sardana; Sri Husnulwati; Sri Wahyuningsih; Yasir Arafat
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol. 5 No. 2 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i2.9343

Abstract

Keberagaman ini merupakan jati diri bangsa Indonesia yang harus dijaga agar tidak luntur akibat kemajuan zaman yang sangat pesat saat ini. Perlu ada upaya untuk tetap mengikat dan menyadarkan generasi muda khususnya untuk tetap bersatu menjaga kesatuan Indonesia. Implementasi 4 pilar kebangsaan menjadi upaya yang sangat penting dalam menjaga tujuan tersebut. Tujuan dari pengabdian ini adalah untuk meningkatkan pengetahuan siswa khususnya di SMA Negeri 1 Lempuing Jaya akan pentingnya 4 pilar kebangsaan. Metode yang digunakan dalam pengabdian ini setidaknya ada 3 (tiga) yaitu, Workshop, FGD (Focus Group Discussion) dan Pendampingan. Berdasarkan kegiatan pengabdian masyarakat di SMA Negeri 1 Lempuing Jaya diperoleh data rata-rata pengetahuan siswa mengenai Empat Pilar Kebangsaan mengalami kenaikan mencapai 30.8 % setelah mendapatkan materi yang diberikan oleh tim pengabdian masyarakat.
Pengaruh Pemanfaatan Taman Sekolah Sebagai Sumber Belajar Terhadap Hasil Belajar Pada Pelajaran Ipa Kelas V SDN Sridamai. Mutia Hanifah mutia; Yasir Arafat; Kiki Aryaningrum
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.256

Abstract

The effect of the use of school gardens as a learning resource on learning outcomes in the fifth grade science lesson at SDN Sripeace. The purpose of this study was to determine the effect of using the school garden as a learning resource on learning outcomes in the fifth grade science lesson at SDN Sripeace. The method used is an experimental method using the Pre-Experimental Design (Nondesign) approach, the form of design used is One-Group Pretest-Posttest. The population and sample of this study were all fifth grade students of SDN Sripeace with a total of 11 students. The data collection technique is done by means of tests. The data analysis technique used was Descriptive Statistics and Inferential Statistics. In this study using the normality test and get the results for the pretest X2 count (9.325) < X2 table (9.487). The results of the posttest data on the use of school gardens as a learning resource on learning outcomes in the fifth grade science lesson at Sripeace Elementary School obtained X2 count (0.277) < X2 table (9.487) so it can be concluded that the data are normally distributed. kthen the results of the t-test are known that the t-count value (6.074) > t-table (2.262) can be concluded that the t-count is greater than the t-table. So in the research in this study it can be concluded that there is an influence on the use of school gardens as learning resources on learning outcomes in science lessons for class V SDN Sripeace.
Analisis Penerimaan Pajak Bumi dan Bangunan, Pajak Reklame dan Pajak Hiburan Pada Saat Masa Pandemi Covid-19 (Studi Pada Badan Pengelola Pajak Daerah Kota Palembang) Windy Valentina; Yasir Arafat; Edduar Hendri
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 1 (2022): Jurnal Media Akuntansi (MEDIASI), September 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i1.9377

Abstract

ABSTRACT This study aims to analyze how land and building tax revenues, advertisement taxes and entertainment taxes are received during the Covid-19 pandemic in Palembang City. The population used in this research is land and building tax revenue, advertisement tax and Palembang city entertainment tax. The sample technique used is a saturated sample where all members of the population are sampled, namely land and building tax revenues, advertisement taxes and entertainment taxes for the City of Palembang in 2019, 2020 and 202. The analytical method used in this study is descriptive qualitative. The results showed that at the beginning of the Covid-19 pandemic, namely in 2020, tax revenues decreased, both land and building tax revenues, advertisement taxes and entertainment taxes. However, in 2021 land and building tax receipts as well as advertisement taxes experienced a significant increase in revenue, except for entertainment tax revenues which continued to decline from 2020 to 2021. Keywords : land and building tax, advertisement tax, entertainment tax, Covid-19 Pandemic ABSTRAK Penelitian ini bertujuan untuk menganalisis bagaimana penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan pada saat masa pandemi Covid-19 di Kota Palembang. Populasi yang digunakan didalam penelitian ini ialah penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan Kota Palembang. Teknik sampel yang digunakan ialah sampel jenuh dimana semua anggota populasi dijadikan sampel yaitu penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan Kota Palembang tahun 2019, 2020 & 202. Metode analisis yang digunakan didalam penelitian ini ialah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pada awal pandemi Covid-19 yaitu tahun 2020 penerimaan pajak mengalami penurunan, baik penerimaan pajak bumi & bangunan, pajak reklame & pajak hiburan. Namun pada tahun 2021 penerimaan pajak bumi & bangunan serta pajak reklame mengalami peningkatan penerimaan yang cukup signifikan, kecuali penerimaan pajak hiburan yang terus mengalami penurunan dari tahun 2020 hingga tahun 2021. Kata Kunci: Pajak Bumi & Bangunan, Pajak Reklame, Pajak Hiburan, Pandemi Covid-19
The Effect of Circuit Training on Word Performance in Forki Palembang Karate Athletes Fariz Pramana Sastra; Yasir Arafat; Putri Cicilia Kristina
IJRAEL: International Journal of Religion Education and Law Vol 1, No 2 (2022): November 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.421 KB) | DOI: 10.57235/ijrael.v1i2.109

Abstract

This study aims to determine the effect of circuit training ont the performance of karate athletes FORKI Palembang. The type and design of the research used in this study is a quantitative study with a One Group Pre-test Post-test research design. The subjects in this study were karate kata athletes, especially 20 kata athletes of cadet to senior age at the Wadokai Central Dojo Palembang. The data analysis techniques in this study were normality test, homogeneity test, and t-test using the paired sample t-test.The result of the research on the effect of circuit training on kata performance on FORKI Palembang karate athletes were obtained from the paired sample t-test, namely sig (2-tailed) 0,000 0.05. these result indicate that the hypothesis is accepted, which means that there is an effect of circuit training on kata performance in FORKI Palembang karate athletes.
Pengembangan Media Replika Katak pada Pembelajaran IPA terhadap Hasil Belajar Siswa di SD Tira Tira; Yasir Arafat; Kiki Aryaningrum
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.9550

Abstract

Hasil belajar merupakan kemampuan yang dimiliki oleh siswa berdasarkan tujuan yang telah ditetapkan yang diperoleh ketika terjadi suatu proses pembelajaran. Hasil dari belajar IPA yang dapat ditunjukkan dari hasil perubahan dan tidak bisa menjadi bisa, atau peningkatan pengetahuan, pemahaman dan sikap. Bahan ajar yang digunakan guru dalam kegiatan mengajar di SD Negeri 89 Palembang hanya terpaku terhadap buku tematik dan juga media pembelajaran hanya menggunakan media gambar. Oleh karena itu, media pembelajaran harus difungsikan untuk meningkatkan kualitas belajar mengajar. Dengan demikian semakin menarik media pembelajaran yang digunakan guru maka semakin tinggi pula tingkat motivasi belajar siswa. Dalam penelitian ini peneliti menggunakan metode penelitian dan pengembangan Research and Development (R&D). Metode penelitian dan pengembangan Research and Developent (R&D) merupakan metode penelitian yang digunakan untuk menghasilkan produk tertentu serta menguji nilai kefektifan dari produk yang dihasilkan, untuk mencapai tujuan dari permasalahan maka peneliti menggunakan pengembangan (development Research) model ADDIE yang dalam pencapaiannya melalui lima tahapan yaitu: ( Analysis, Design, Development, Implementation, Evaluation). Hasil penelitian dan proses pengembangan media pembelajaran Replika Katak Dalam pembelajaran materi IPA kelas V SD, yang telah divalidasi (tiga dosen dan satu guru), telah diterapkan didalam kelas. Berdasarkan hasil penelitian yang telah dilakukan tentang media replika katak pada mata pembelajaran IPA materi organ pernapasan dan fungsinya pada hewan kelas V SD Negeri 89 Palembang yang telah dilakukan dapat disimpulkan bahwa media replika katak yang dikembangkan berdasarkan model ADDIE (Analysis, Design, Development, Implementation, Evaluation) dinyatakan valid berdasarkan hasil penilaian kevalidan menurut ahli media sebesar 83% ahli materi 87%. Media replika katak juga dinyatakan praktis berdasarkan hasil penelitian kepraktisan pada uji lapangan one to one sebesar 84% dan uji coba lapangan small group sebesar 90%.
Pelatihan Penelitian Tindakan Kelas Pada Guru SMA Negeri 3 Kayu Agung Nur Ahyani; Happy Fitria; Yasir Arafat; Edi Harapan; Meilia Rosani; Nurlina Nurlina; Mahasir Mahasir; Tri Widayatsih
AKM Vol 3 No 2 (2023): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v3i2.686

Abstract

Penelitian tindakan kelas merupakan penelitian yang dapat dilakukan guru dalam rangka memperbaiki proses pembelajaran di kelas untuk mencapai tujuan tertentu. Pelatihan ini untuk memberikan solusi atas permasalahan guru yang terjadi pada kelas yang diajarnya. Kegiatan pengabdian masyarakat yang bertujuan untuk meningkatkan pemahaman guru-guru mengenai penyusunan proposal PTK dalam pembelajaran di SMA Negeri 3 Kayu Agung. Peserta kegiatan pelatihan adalah guru-guru SMA Negeri 3 Kayu Agung. Kegiatan dilakukan dengan pelatihan, tanya jawab dan drill dengan melalui beberapa tahapan. Metode yang digunakan dalam kegiatan pengabdian ini yaitu (1) Sosialisasi penyusunan proposal penelitian tindakan kelas; (2) pendampingan penulisan proposal PTK, (3) Pemberian tugas membuat proposal penelitian tindakan kelas. Dalam pendampingan pembuatan proposal penelitian tindakan kelas ini, setiap peserta diwajibkan untuk membuat proposal penelitian tindakan dengan didampingi oleh tim pengabdi dari PPs Universitas PGRI Palembanga, Jurusan Manajemen Pendidikan. Kesimpulan hasil pelatihan (1) Ada peningkatkan keterampilan guru di SMA Negeri 3 Kayu Agung dalam menyusun proposal penelitian tindakan kelas, (2) Dalam menumbuhkembangkan budaya akademik di lingkungan sekolah Taman Rama Denpasar dalam melakukan perbaikan mutu pendidikan sudah mengalami peningkatan dalam membuat proposal dan melaksanakan PTK.
Analisis Minat Berwirausaha di Kalangan Siswa Baktiningsih Baktiningsih; Yasir Arafat; Achmad Wahidy
Jurnal Administrasi Pendidikan Vol 18, No 2 (2021): OCTOBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jap.v28i1.30714

Abstract

This study aims to find out: (1) To describe entrepreneurial motivation in SMA Negeri 2 Prabumuih (2) To describe entrepreneurial creativity in SMA Negeri 2 Prabumuih (3) To describe the unyielding attitude of entrepreneurship in SMA Negeri 2 Prabumuih. The type of research that will be used is a qualitative descriptive method, the population was students at SMA Negeri 2 Prabumulih as many as 80 respondents, the instruments used were questionnaires and interviews. The result of the study that there is a relationship between motivation, creativity, and abstinence attitude, the implication of this research is to give an idea that motivation, creativity, unyielding attitude can provide a positive relationship because it can increase the entrepreneurial interest of students and increase pre-employment and entrepreneurship learning in school. The results showed that (1) Describe entrepreneurial motivation in SMA Negeri 2 Prabumuih is quite good 39%, well 27%, very good 14%. (2) Describe entrepreneurial creativity in SMA Negeri 2 Prabumuih is very good 49%, good 10%, good enough 21% and less good 20% (3) Describe the unyielding attitude of entrepreneurship at SMA Negeri 2 Prabumuih. Very good 48%, good 21%, pretty good 20%, less good 10%.
Pengaruh Gaya Kepemimpinan, Motivasi Dan Disiplin Kerja Terhadap Kinerja Pengurus (Studi Pada Pengurus Badan Eksekutif Mahasiswa FEB UNISMA) Yasir Arafat; Budi Wahono; Khalikussabir Khalikussabir
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 03 Agustus 2022
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.222 KB)

Abstract

Abstract Student organizations are a vehicle and a means of fostering students to increase knowledge and improve their intellectual and personal well-being in order to achieve university goals. One of the most important aspects of organizational life is the quality of leadership. Leadership has the responsibility to motivate members to achieve organizational goals, whereas leading an organization shows the relationship between leaders and members and how leaders lead their goals. This study aims to determine and measure the influence of leadership style, motivation and work discipline on the performance of BEM FEB UNISMA administrators. This research method uses quantitative methods with descriptive casual research. The population in this study is the administrators/members of the Student Executive Board of FEB UNISMA. In taking this sample using saturated sampling where all members of the population are used as samples. In this study, the sample was the entire management of the BEM FEB Islamic University of Malang for the 2020-2021 period consisting of the Daily Management Board, Internal Division, External Division, Talent Interest Division, Media Division, and Education Division, totaling 50 administrators. The results showed that leadership style, motivation and work discipline had a significant effect on the performance of the BEM FEM UNISMA management. Keywords: Management Performance, Leadership Style, Motivation, Work Discipline
Pembentukan Portofolio Optimal Menggunakan Single Index Model Pada Saham IDX Value 30 Ninin Non Ayu Salmah; Yasir Arafat; Tri Darmawati; Reina Damayanti
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1093

Abstract

This study aims to determine the stocks that can be included in the optimal portfolio of IDX Value30, the proportion of funds invested in each IDX Value30 stock, the return and risk of the optimal portfolio of IDX Value30 shares using the single index model and to determine whether there are differences average expected return and average risk between IDX Value30 stocks included in the portfolio and IDX Value30 stocks not included in the portfolio. This type of research is descriptive qualitative research. The population is shares of companies that are included in the IDX Value30 list for the announcement period from 2019 to 2022. The sampel is determined using nonprobability sampling with a purpose sampling method. Data analysis techniques are descriptive analysis and inferential statistical analysis. The research result obtained 2 optimal portfolio forming stocks with a single index model, namely ADRO shares with a proportion in the portfolio of 26.93% and UNTR of 73.07% and a portfolio return of 2,45% with a portfolio risk 1.41%. There is a difference in the average expected return between IDX Value30 stocks that are included in the portfolio and IDX Value30 stocks that are not included in the portfolio and there is no difference in the average risk between IDX Value30 stocks that are included in the portfolio and IDX Value30 stocks that are not included in the portfolio.
Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Report Lag (Pada Perusahaan Sub Sektor Perbankan Yang Terdaftar Pada Bursa Efek Indonesia) Batari Purwadita; Yasir Arafat; Mursalin Mursalin
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i2.11345

Abstract

ABSTRACT This study aims to examine the Effect of Profitability, Solvency, and Auditor's Opinion on LAG Audit Reports in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2015-2020. This research method is a quantitative method with associative research type. The variables in this study consisted of the independent variables Profitability, Solvency, and Auditor's Opinion, while the variable was the LAG Audit Report. The population in this study are all annual reports listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period, while the research sample is 10 banking companies listed on the Indonesia Stock Exchange that have met the criteria. Methods of data collection using documentation, data analysis techniques used logistic regression analysis. The results showed that the profitability variable obtained a significance value of 0.452 > 0.05, which means that profitability has no significant effect on the LAG audit report. The solvency variable obtained a significance value of 0.058 <0.05, which means that solvency has a significant effect on the LAG audit report. The auditor's opinion variable has a significance value of 0.728 > 0.05, which means that the audit opinion has no significant effect on the LAG audit report. Profitability, Solvency, and Auditor Opinion variables obtained a significant value of 0.050 < 0.05, which means that jointly profitability, solvency and audit opinion have a significant effect on LAG audit reports on banking sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2015 period. 2020. Keywords : Profitability, Solvency, Auditor Opinion, Audit Report LAG ABSTRAK Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas, Solvabilitas, dan Opini Auditor terhadap Audit Report LAG Pada Perusahaan Sub Sektor Perbankan yang Terdaftar Pada Bursa Efek Indonesia tahun 2015-2020. Metode penelitian ini adalah metode kuantitatif dengan jenis penelitian asosiatif. Variabel dalam penelitian ini terdiri dari variabel bebas Profitabilitas, Solvabilitas, dan Opini Auditor, sedangkan variabel terikat yaitu Audit Report LAG. Populasi dalam penelitian ini adalah seluruh annual report yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2020, sedangkan sampel penelitian sebanyak 10 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia yang telah memenuhi kriteria. Metode pengumpulan data menggunakan dokumentasi, sedangkan teknik analisis data digunakan analisis regresi logistik. Hasil penelitian memperoleh bahwa variabel profitabilitas memperoleh nilai signifikasi sebesar 0,452 > 0,05 yang berarti bahwa profitabilitas tidak memiliki pengaruh signifikan terhadap audit report LAG. Variabel solvabilitas memperoleh nilai signifikasi sebesar 0,058 < 0,05 yang berarti bahwa solvabilitas memiliki pengaruh signifikan terhadap audit report LAG. Variabel Opini auditor memperoleh nilai signifikasi sebesar 0,728 > 0,05 yang berarti bahwa opini audit tidak memiliki pengaruh signifikan terhadap audit report LAG. Variabel Profitabilitas, Solvabilitas, dan Opini Auditor memperoleh nilai signifikan sebesar 0,050 < 0,05 yang berarti bahwa secara bersama-sama profitabilitas, solvabilitas dan opini audit berpengaruh signifikan terhadap audit report LAG pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Kata Kunci: Profitabilitas, Solvabilitas, Opini Auditor, Audit Report LAG
Co-Authors Abdan, Muhammad Abdurrohman Abdurrohman Achmad Wahidy, Achmad Ade Satria Margolang Adenani Adinda Vilga Purnama Aditya Santoso, Aditya Adrianus Dedi Adrianus Dedy Afifah, Alayda Marwah Agnestriani, Hesti Agung Pratama Agung, Rully Puji Agus Mulyani Agus Taruno AD Agustian Suseno Agustin Agustin Agustina, Oni Ahmad Thib Raya Ahyani, Nur Akila Akila Alhadi Yan Putra Alia Utami Alif Lukmanul Hakim Alif Lukmanul Hakim Amelia, Imel Amidawati, Hisnah Ananta, Andreas Tyas Andi Arif Setiawan, Andi Arif Andi Fitriani Djollong Andi Jiba Rifai Bassaleng Andi Rahman ANDI RAHMAN Andika Aprilianto, Andika Andri Eko Putra, Andri Eko Andriani, Iin Anggi Anggraini Anisa Ambarwati Annisa Nuraisyah Annas Apit Fathurohman Aprizal Rosadian Aradea, Riswan Aradea, Riswan Ariesta, Wiwik Arina Arina Arini, Septika Artanti Puspita Sari Audry Bunga Natasya AYU LESTARI Azzahra, Rahma Nur Bahari Bahari Baktiningsih Baktiningsih Batari Purwadita Bayu Purbha Sakti Bella Febbryana Putri Benata, Oci Arma Boby Agus Yusmiono Budi Utomo Budi Utomo Budianingsih, Budianingsih Bukman Lian, Bukman Burhanuddin Butudoka, Zubair Cahyono, Eka Putra Chandra Kurniawan Chandra, Tommy Laurenski Chrisvianty, Elta Cintami Lanos, Muhsana El Dahyani, Tenny Damayani, Titin Darmawan Darmawan Daryono Daryono, Daryono Deddiliawan, Agung Dedy Hariyanto, Dedy Dellyana Dellyana Dessy Wardiah, Dessy Destiniar Destiniar Destiniar, Destiniar Destiniar, Destiniar Destiyana Trispiyanti Dinda Rahmayani Dinda Rahmayani Diva Aditiya Tahir Djafri Achmad Dwi Priyanto Dwi Septia Sari Dwi Wulan Dari Dwinatasya, Airin Edduar Hendri, Edduar Edduar Hendry Eddy, Syaiful Edi Harapan Efriyanti, Rochma Ega Orian Dayanti Eka Atika Eka Selvi Handayani, Eka Selvi Eli Yuliansih Ema Merliana Emilda Savira Erjariza Endarwati, Nova Eni Heldayani Eni Heldayani Eni Heldayani Eni Heldayani Eni Heldayani Eriyanti, Eka Ermini Ermini Erwin, Yolin Faipri Selegi, Susanti Faipri Selegi, Susanti Faradiva Ceteri Fariz Pramana Sastra Farizal Imansyah Febby Sumantri Febriani, Ella Febriansyah Farma Febuar, Vebriesca Salwadini Ferry Faisal, Ferry Firdaus, Irfan Thofiq Firsda, Elien Fitri Astuti, Fitri Fitri Novita Sari Fitri Wibowo Fitri, Dwi Fitri, Novi Aryani Fitria, Happy Fitriani Fitriani, Yessi Furi Ayu Novia Utami Furkan, Nuril Furqan, Nuril Gamar Abdullah Gumay, Ririn Gustia Lestari Haeriyah, Haeriyah Halima, Halima Hamdani, Muchammad Hamdini, Dea Athari Happy Fitria Hari Suhud Harini, Ida Harridlil Mukminin Hartati Hartati Hasmi Ermi Yani Heldayani, Eni Hendri Gunawan Henni Riyanti Heri Setiyo Nugroho Herlina Herlina HERLINA HERLINA Hermanto Hermanto Herwansyah, Herwansyah Hery Setiyo Nugroho Heryati Heryati Hikdawati, Herisa Aji Husnani Husnani Ibmiralda, Irga Ibnu Malikil Ulum Ican Ican Ichi Kurniasih Ida Ayu Putu Sri Widnyani Ihwani, Nur Ilhamsyah Ilhamsyah Imansyah, M Imarida Imarida Imelda, Untari Indah Fatmawati Intan Anggraini Intan Mayasari, Intan Intan Mira Sari Irfandi Irfandi Irfandi Irfandi Irfandi, Irfandi J, Fitria jamila Jamila Jauwiyah Jaya, Melinda Puspita Sari Jayawarsa, A.A. Ketut Jujur Gunawan Manullang Juliana S Julio Ari Shendy Jumanza, Ravi Kaiman, Kaiman Karespa Beliani Kencana, Voulinda Kesumawati, Ila Khaerul Khaerul Khaerunnisa Khairunnisa Khalikussabir, Khalikussabir Kiki Aryaningrum Komalasari Komalasari Krisdianti, Vina Kurniasih, Ichi Kurniawati, Emilia Kushendratno Kushendratno, Kushendratno Kusumarini, Euis Layang Sardana Leniwati, Leniwati Leniwati, Leniwati Lenny Widiawati Leny Susanti Lestari, Nurya Lestari, Silviawigati Putri Lia Emerda Liana Liana Lidwan, Nanang Linda Lia Liska Novia Sari Luh De Wulan Sari Lukman Lukman LUTHFIA Luthfiah M Toyib M.Arjun Apriliansyah Maharani, Desti Mahasir Mahasir Mahasir, Mahasir Mahendra, Mahendra Mahyudin Barni Maisyar Darmayanti Makroni, Golaleh Maliah Maliah Maliah Maliah, Maliah Malintang, Jimmy Mardalena Mardalena Margolang, Ade Satria Martiman Suazisiwa Sarumaha Martini Martini Maryani Maryani Maryani, Leni Maryanti, Rina Dwi Meili Kurniati Meilia Rosani Meilia Rosani Melda Oktaviani Mellina, Vellia Messi Messi Messy Olvika Sandi Mia Marsella Pratiwi Mila Hasanah Minsarni Minsarni Mita Mita, Mita Monanisa, Monanisa Muhamad Suryadi Muhamat Hasim Pamungkas Muhammad Dahlan MUHAMMAD EZRA KURNIAWAN Muhammad Fadel Hiola MUHAMMAD FAHMI Muhammad Fahmi Muhammad Hasbi Muhammad Juliansyah Muhammad Juliansyah Putra Muhammad Kristiawan Muhammad Ridho Fitrianda Pratama Muhammad Subakti Muhammad Wirandi Saputra Mujiati, Sri Mujito Mujito, Mujito Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi, Mulyadi Muris Dinata Murjainah Murjainah, Murjainah Mursalin . Mursalin Mursalin Mustaqim Mustaqim, Hijrah Rijal Mutia Hanifah mutia Mutiara, Yeni Muzdalifah, Asfa N, Hery Setiyo Nafisah Nafisah Nafisah, Binti Nur Nashiruddin Pilo Nasril, Nasril Nely Lestari Nila Kesumawati Nina Trisna Ningsih, Umi Ninin Non Ayu Salmah Ninin Non Ayu Salmah, Ninin Non Ayu Novita Sari, Fitri Nur Ahyani Nur Ahyani Nur Aswina, anna nur aswina Nur Atika Nur Eni S Nur Ihwani Nurfatah, Nurfatah Nurhasyim Nurhasyim Nurhayati Nurhayati Nuril Furkan Nurjannah Nurjannah Nurlila Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina, Nurlina Nurlinayanti, Nurlinayanti Nurmala , Nurmala Nurmala Nurmala Nurmala Nurmala Nurverawati, Rini Okta Sari Oktari, Clara Sutera Oktariani, Siwi Oktariansyah Oktariansyah, Oktariansyah Oktarina Tamar Paruq, Umar Pausta Yugianus Pikasari, Liya Yunita pini anggraini Pramika, Depi Pratama, Aldora Pratama, Edwin Septi Andika Prihatini, Deslina Puan Maharani Pujianto Pujianto Purnama, Shinta Puspita, Yenni Puspita, Yenny Putra, Alhadi Yan Putra, Dwi Sucipto Mandala Putra, Muhammad Juliansyah Putra, Muhammad Juliansyah Putri Cicilia Kristina Putri, Anja Natalia Putri, Dwi Melinda Rachmawati, Diana Widhi Raehana, Syarifa Rahadatul Aisyi Rafillah Rahmadi, Bobby Rahmatika, Apryani Rahmayani, Dinda Ramadhani, Ulfa Ramadhany, Tazkia Ramanata Disurya Rani Astria, Rani Rastuti, Sri Ratna Ratna Reina Damayanti Renawati Renawati Reni Zuanita Reva Maria Valianti, Reva Maria RIANSYAH, ADI Rini Yusmarti Rino Hirliyanto RISMA PUTRI, SITI AYU RISMA PUTRI, SITI AYU Rismansyah Ristuti, Ristuti Rita Fajar Hidayati Rita Hayati Rivayanti, Rivayanti Rizal, Samsu Robiyono, Robiyono ROHANA ROHANA Ronaldi Putra Rosani, Meilia Rosmayni Rosmayni Rosmiaty Arifin Roudhotul Jannah Rusnita Rusnita Rusnita Rusnita Rusnita, Rusnita S, Nadia Juniarti Sahadi Sahadi Saladin, Hendry Santi Puspita Sari, Wiwin Angita Sarifuddin Saryadi Saryadi Saryadi Saryadi Satin, Sumiani Satriawan, Made Seftia, Bella Tasha Sekar Anisya Selamat Biora Sentot Setiawan, Andi Arif Shintia, Dheby Silvi, Dona Silvia Anggraini SILVIA ANGGRAINI Siregar, Parlindungan Adi Putra Siska Lestari Siska Siska Siswanto, Lindung Siti Fatmawati Siti Munawaroh Sopian sopian Sri Fitria Ningsih Sri Herawati Sri Husnulwati Sri Kuryani sriwahyuningsih sriwahyuningsih Subagyo, Wawan Hari Subakti, Muhammad Sudiyatama, Andi Farid Sudiyo Sugeng Santoso suginah Suharsono Suharsono Suherman, Suherman Sukamti Sukamti Sukma, Risa Oktiari Sumargiono, Sumargiono Sumayanti, Vivi Sundari Sundari Suratman Suratman Suryanti, Irmi Suryati, Suryati Susanti Faipri Selegi Susanti Faipri Selegi Susanti Faipri Selegi, Susanti Faipri Susanti Faipri Selegi Susantri, Susantri Susilawati, Hadining Syafitri, Rani Syaiful Eddy Syamsiah Syamsiah Syuhada, Dahlia Tamimi, Nadil Tanjaya, Mikael Abdisa Tanzimah Tanzimah, Tanzimah Tharam, Medi Yuwono Tira Tira Tri Darmawati Tri Darmawati Tri Darmawati Tri Darmawati, Tri Tri Desifusvitasari Tri Rahayu Tri Widayatsih Tri, Ririn Gumay Triastuti, Anisa Turnip, Ramson Ufiyah Ramlah Ulfathmi, Ulfathmi Valiantiq, Reva Maria Veronica, Nina Wahidy, Achmad Wahidy, Ahmad Wandika, Anggitia Wardani, Putri Kusuma Wardiah, Dessy Wati, Ariesta Dwi Indah Kusuma Wijayanti, Erlia Windha Agustin Windy Valentina Wirduna, Wirduna Wistiany, Rahma Wiwik Handayani Wulandani, Nur Wulandari, Diarani Ariesta Yan, Alhadi Yani, H. Ahmad Yanti, Eka Dharma Yeni Wulandari Yessi Fitriani Yessi Sutianingsih Yetti, Yetti Yuhanis Yuhanis Yuli Sudarti Yulia Susanti, Yulia Yuliana Yuliana Yulianti Yulianti Yulianti, Endang Yulizar Yulizar Yunita, Erisna Yurida Zainul Hakim Zubaidah, Alfie Fahruz Zulfitriah Masiming Zulkarnain, Hani Amaliyah Zuraini, Intan