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Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2018 – 2021 Royan Bagus Hayyu; Sri Harjanto
Dharma Ekonomi Vol. 29 No. 2 (2022): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.313 KB) | DOI: 10.59725/de.v29i2.56

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2018 – 2021 yang berjumlah sebanyak 30 perusahaan. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 16 perusahaan yang merupakan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS versi 24.0 for windows. Hasil dari penelitian yang diperoleh secara parsial (uji-t) menunjukan bahwa nilai t-hitung profitabilitas (X1) adalah sebesar –3,423 dengan nilai signifikasi sebesar 0,001. Maka t-hitung > t-tabel (–3,423 > 2,008) dan nilai signifikasi < 0,05 (0,001 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung solvabilitas (X2) adalah sebesar –3,875 dengan nilai signifikasi sebesar 0,000. Maka t-hitung > t-tabel (–3,875 > 2,008) dan nilai signifikasi < 0,05 (0,000 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel solvabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung ukuran perusahaan (X3) adalah sebesar 1,372 dengan nilai signifikasi sebesar 0,176. Maka t-hitung < t-tabel (1,372 < 2,008) dan nilai signifikasi > 0,05 (0,176 > 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel ukuran perusahaan tidak berpengaruh terhadap audit delay. Nilai F-hitung sebesar 8,755 dan F-tabel sebesar 2,786 atau F-hitung > F-tabel dengan nilai signifikasi yaitu 0,000 < 0,05. Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas, solvabilitas, dan ukuran perusahaan secara simultan (uji-f) atau secara bersama – sama berpengaruh terhadap audit delay.
Pengaruh Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Mohammad Risky Arya Pratama; Dwi Rahayu; Sutikni Sutikni; Sri Harjanto
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.157

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The purpose of this study is to determine the effect of solvency and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population of this study was 11 pharmaceutical companies listed on the IDX for the period 2020-2023, the number of samples was 8 which were taken based on purposive sampling techniques. The type of data used includes secondary data that can be accessed through the company's website, www.idx.co.id. The analysis method used is multiple regression analysis processed with the SPSS program. The results of the study indicate that solvency has a negative and significant effect on profitability. Meanwhile, company size shows a negative insignificant effect on profitability.
Human Development Index Classification in Central Java Using the K-Nearest Neighbors Method for Data-Driven Policy Making Vulandari, Retno Tri; Harjanto, Sri
Journal of Practical Computer Science Vol. 5 No. 2 (2025): November 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpcs.v5i2.5996

Abstract

Human development in Central Java continues to show positive progress, as reflected in the consistent increase of the Human Development Index (HDI) across the province. The HDI serves as a key indicator for assessing the success of initiatives aimed at improving the overall quality of life. It measures how well residents are able to access the benefits of development, including long and healthy lives, education, knowledge, and a decent standard of living. The HDI is influenced by four primary components: life expectancy, expected years of schooling, mean years of schooling, and per capita expenditure. Currently, the Central Bureau of Statistics determines HDI values for each regency and city in Central Java using a specific calculation formula. In this study, we aim to classify these regions into three categories based on their HDI levels: very high, high, and moderate estimate areas. To perform this classification, we applied the K-Nearest Neighbors (KNN) algorithm—an effective, non-parametric method that classifies data points based on the majority class among their nearest neighbors in the feature space. KNN is well-suited for classification tasks involving complex, real-world data, offering both accuracy and interpretability. The classification of the 2024 HDI data using KNN resulted in three distinct groups: Cluster 1 (moderate estimate) includes 18 regions: Cilacap, Banyumas, Purbalingga, Banjarnegara, Kebumen, Wonosobo, Magelang, Wonogiri, Grobogan, Blora, Rembang, Temanggung, Kendal, Batang, Pekalongan, Pemalang, Tegal, and Brebes. Cluster 2 (high estimate) consists of 13 regions: Purworejo, Boyolali, Klaten, Sukoharjo, Karanganyar, Sragen, Pati, Kudus, Jepara, Demak, Semarang Regency, Kota Pekalongan, and Kota Tegal. Cluster 3 (very high estimate) comprises 4 urban areas: Kota Magelang, Kota Surakarta, Kota Salatiga, and Kota Semarang. This classification provides valuable insights into regional development disparities and can support evidence-based planning and policy-making.
ANALISA PENGARUH STRUKTUR ASET DAN NON PERFORMING FINANCING TERHADAP TINGKAT PROFITABILITAS DENGAN STRUKTUR PEMBIAYAAN SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS PADA KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARIAH DI KABUPATEN JEPARA Muslimin, Muslimin; Winarti HS, Endah; Harjanto, Sri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1660.86 KB) | DOI: 10.36694/jimat.v9i2.168

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Savings and Loans Cooperatives Syari'ah Financing in Jepara Regency is a cooperative that must be able to stand alone in carrying out its business activities to earn profits. This research is about level of profitability in syari'ah financing savings and loan cooperative in the Cooperative Office, Small and Medium Enterprises, Labor and Transmigration in Jepara Regency. The aim is to analyze effect of asset structure and Non Performing Financing (NPF) on level of profitability with financing structure as an intervening variable. The sample was selected through 34 purposive sampling cooperatives. Data was obtained by analyzing financial statements of the annual member meetings of each cooperative that reported reports in the Cooperative Office, Small and Medium Enterprises, Labor, and Transmigration in Jepara District from 2013 to 2017. Analysis of data using multiple linear regression using SEM-PLS 4.0 program. The results show that asset structure has a significant negative effect on financing structure. NPF has a significant negative effect on financing structure. The asset structure does not effect profitability. NPF has a significant negative effect on profitability. Financing Structure has a significant positive effect on profitability. Financing to Deposit Ratio mediates effect of asset structure on profitability. The Financing Structure mediates effect of NPF on profitability.
Kajian Lalu Lintas pada Rencana Pembangunan Fly Over HOS Cokroaminoto Kabupaten Sragen Harjanto, Sri; Hidayati, Nurul; Harnaeni, Senja Rum
Prosiding Seminar Nasional Teknik Sipil UMS 2022: Prosiding Seminar Nasional Teknik Sipil UMS
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.723 KB)

Abstract

Kabupaten Sragen mempunyai simpul-simpul transportasi jalan strategis yang menghubungkan kabupaten di Provinsi Jawa Tengah dengan Provinsi Jawa Timur, letaknya di perbatasan kedua propinsi tersebut. Salah satu ruas jalan utama di Kabupaten Sragen yang sering macet adalah Jalan HOS Cokroaminoto, Oleh karena itu Pemerintah Kabupaten Sragen berencana membangun fly over yang melintas di atas persimpangan tersebut. Meskipun demikian, fly over ini juga dapat memberikan dampak negatif antara lain kerusakan lingkungan, debu, berubahnya budaya gotong royong, mengurangi interaksi dan kegiatan sosial yang biasa dilakukan sebelum adanya fly over, sehingga perlu kajian yang lebih mendalam terkait karakteristik lalu lintas jaringan jalan saat ini, kinerja jaringan jalan tersebut saat ini dan kondisi jaringan jalan di atas jika di lokasi tersebut dibangun fly over, serta kondisi 5 tahun yang akan datang. Manfaat yang diharapkan dari penelitian ini antara lain, memberikan tambahan wacana dan referensi dalam mengatasi kemacetan lalu lintas dengan pembangunan fly over dan sebagai bahan acuan Pemerintah Kabupaten Sragen dalam membuat kebijakan dan peraturan daerah terkait pembangunan infrastruktur jalan. Jaringan jalan yang ditinjau adalah Jalan HOS Cokroaminoto, Jalan Sultan Agung, Jalan Diponegoro, Jalan Asem dan Jalan Tentara Pelajar, Karakteristik lalu lintas yang ditinjau adalah volume lalu lintas dan kecepatan arus, parameter kinerja jaringan yang ditinjau berupa kapasitas jalan, derajat kejenuhan dan LOS jalan. Fly over diasumsikan terbangun dalam rentang waktu 5 tahun yang akan datang. Jenis penelitian menggunakan metode deskriptif dan kuantitatif karena peneltian ini bersifat factual berdasarkan data yang ada untuk memecahkan masalah yang terjadi pada ruas jalan Hos Cokroaminoto. Data primer didapat dari dari pengamatan langsung di lapangan selama 2 hari ( Senin dan Sabtu). Tipe jalan yang diteliti adalah jalan perkotaan dengan dua lajur – dua arah (2/2 UD). Metode analisis menggunakan MKJI 1997. Hasil analisa kinerja ruas jalan Hos Cokroaminoto didapatkan nilai derajat kejenuhan (DS) kondisi eksisting sebesar 0,61 total dua arah. Untuk kinerja ruas jalan Hos Cokroaminoto pada 5 tahun mendatang sesuai dengan standart MKJI 1997 didadaptkan nilai derajat kejenuhan (DS) pada kondisi ruas jalan eksisting meningkat menjadi 0,78 hasil tersebut menunjukan nilai derajat kejenuhan (DS) telah melebihi ketetapan yang tertulis dalam MKJI 1997. Sesuai hasil analisa 5 tahun mendatang bahwa di ruas jalan Hos Cokroaminoto memang diperlukan pembangunan fly over sebagai salah satu cara untuk mengatasi permaslahan kemacetan jalan tersebut.
Self-Healing Behavior of Hydrothermally Engineered HAp/PAA Coatings on Magnesium Alloy WE43 Erryani, Aprilia; Rokhmanto, Fendy; Setyawan, Albertus Deny Heri; Thaha, Yudi Nugraha; Zakiyuddin, Ahmad; Kartika, Ika; Harjanto, Sri
Metalurgi Vol 39, No 3 (2024): Metalurgi Vol. 39 No. 3 2024
Publisher : National Research and Innovation Agency (BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/metalurgi.2024.780

Abstract

This work examines the self-healing properties and corrosion prevention mechanisms of hydrothermally synthesized HAp/PAA (hydroxyapatite/polyacrylic acid) composite coatings on magnesium alloy WE43. The coatings were produced with different PAA concentrations (0.15, 0.3, and 0.5 wt.%) by a hydrothermal method at 140 °C for 3 hours. The composite layers were analyzed using FTIR (fourier transform infrared spectroscopy), SEM (scanning electron microscopy), and EIS (electrochemical impedance spectroscopy) to assess their structural and electrochemical properties, as well as their self-healing capabilities via a scratch–immersion test in Hank’s solution at 37 °C for 48 hours. FTIR analysis confirmed the simultaneous presence of HAp and PAA phases without any chemical reaction, indicating physical contact through hydrogen bonding. The elevation of PAA concentration markedly affected coating morphology, resulting in denser and more uniform structures characterized by spherical HAp crystals at 0.5 wt.% PAA. SEM analysis following scratching and immersion demonstrated that the 0.5 wt.% PAA coating successfully preserved surface integrity and displayed partial restoration of the injured region via the reprecipitation of Ca–P compounds. The EIS findings indicated that the 0.5 wt.% PAA coating maintained the maximum impedance modulus (>10⁴ Ω·cm²) and a steady phase angle after 48 hours of immersion, therefore affirming its exceptional corrosion resistance and self-healing properties. The results demonstrate that an ideal PAA content fosters a dense, ion-responsive hybrid layer that effectively reinstates barrier characteristics following mechanical impairment. The hydrothermally produced 0.5 wt.% HAp/PAA coating offers an efficient self-healing and corrosion-resistant surface for WE43 magnesium alloy, indicating significant potential for use in next-generation biodegradable implant systems.
Corrosion Behavior of Equiatomic Bio-High Entropy Alloys CoCrMoMnNb Fabricated in Multiple Remelting Processes Rokhmanto, Fendy; Erryani, Aprilia; Setyawan, Albertus Deny Heri; Thaha, Yudi Nugraha; Zakiyuddin, Ahmad; Kartika, Ika; Harjanto, Sri
Metalurgi Vol 39, No 3 (2024): Metalurgi Vol. 39 No. 3 2024
Publisher : National Research and Innovation Agency (BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/metalurgi.2024.782

Abstract

High-entropy alloys are described as equiatomic alloys of more than five elements or materials with five or more element constituents with a high mixing entropy (ΔSmix ≥ 1.5R), where the composition of the element is 5–35%, respectively. One application of HEA (high entropy alloys) materials is in the orthopedic field, where they are developed as biomaterials. Behavior, the correlation between the elemental distribution, and the microstructure of the material were investigated during multiple remelting processes known as Bio-HEAs. The development of Bio-HEAs is exciting in terms of design material, fabrication, and their properties. In this paper, the corrosion behavior and the correlation of the elemental distribution and the microstructure of the material were investigated during the multiple remelting process. The equiatomic CoCrMoMnNb was prepared in vacuum arc melting under an argon atmosphere and melted in a water-cooled copper mold. The total amount of ingot was approximately 25 grams, then flipped and remelted several times, 4, 8, and 12 cycles. The final composition of the alloys was confirmed by EDX (energy dispersive x-ray spectroscopy). The microstructure was investigated with an optical microscope and the SEM (scanning electron microscope). The corrosion parameter occurred in Hank’s solution at 37°C, at a scan rate of 1 mV/s. The CCM-MnNb fabricated with 8 cycles of the remelting process exhibits the lowest corrosion rate (0.0038 mmpy) and donor densities (2.67 × 10¹⁹ cm⁻³), while the charge transfer resistance number is the highest (18250.94 Ω cm⁻²). The outstanding corrosion resistance of the alloys is induced by the presence of the finer dendrites and the chromium oxide (Cr₂O₃) protective layer on the alloy's surface.
Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021) Cahyo Cahyo; Sri Harjanto; Putu Sulastri
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.272

Abstract

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.
Student Smoking, School Discipline, and the Second Principle of Pancasila: A Qualitative Case Study of Violence in a Senior High School in Banten, Indonesia arie_febrianto febrianto; Didik Nugroho; Sri Harjanto; Sri Tomo
International Journal of Law and Legal Ethics Vol 7 No 1 (2026): Vol 7 Issue 1 April 2026
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/ijlle.v7i1.7042

Abstract

https://docs.google.com/document/d/1s3YssutAKvvZruahXtOLJwLsR-VtHx56/edit?usp=sharing&ouid=112411647335528457171&rtpof=true&sd=true
Co-Authors A. Zakiyuddin Abidin, Faizinal Achmad Fauzi Trinanda Agus Sukarto Wismogroho, Agus Sukarto Ahmad Zakiyuddin Ain Hajawiyah Aji Kawigraha Aji Wibisono Akhmad Herman Yuwono Aldi Alfarizi Alfian Noviyanto Amal, Muhamad Ikhlasul Andreas Sugiarto Andriani Kusumaningrum Andriani Kusumaningrum Andriyah, Lia Andriyah, Lia Arbi Dimyati Ari Wibowo arie_febrianto febrianto Armania Putri Wardhani Asrori . Atsushi Shibayama Atta Putra Harjanto Bambang Suharno Bambang Suharno Bambang Suharno Bambang Suharno Bambang Suharno Bambang Suharno Bella Suci Maylianawati Benediktus Ma'dika Bustanul Arifin Bustanul Arifin Bustanul Arifin Cahyo Cahyo Didik Nugroho Duroriyatul Aulya, Duroriyatul Eko Sulistiyono Eko Sulistiyono, Eko Elfi N Eny Kusrini Erika Lirachandra Erryani, Aprilia Faizinal Abidin Fatih Abdul Syauqi Fidi Kurnianto Firdiyono Firdiyono Firdiyono, Firdiyono Florentinus firdiyono Florentinus Firdiyono Ghiska Ramahdita Hakim, Rifaldi Ali Hanifah Wijayanti Hanny Hafiar Henki W Ashadi Heru Sulistiyo, Heru Ika Kartika Irawan, Januar Kawigraha, Aji Lalasari, Latifa Hanum Lalasari, Latifa Hanum Latifa Hanum Lalasari Latifa Hanum Lalasari Lia Andriyah Luthfi Dali Ahmad M. Asykar Bangun M. Yogi Riyantama Isjoni Madiyono Madiyono Marzuki Silalahi Marzuki Silalahi Maulana Naufalino Mita Purwati Mohammad Ilham Daradjat Mohammad Risky Arya Pratama Muslimin Muslimin N, Elfi Nadya Chrisayu Natasha Nanda, Is Prima Natasha, Nadia Chrisayu Neni Nurhayati Nofrijon Sofyan, Nofrijon Noor Salim Nur Vita P Nurhayati, Neni Octapiani Nurul Hidayati Nurul Taufiqu Rochman P, Nur Vita Prima Sony Pudji Untoro Pudji Untoro Pudji Untoro Putu Sulastri Raharja, Bayu Dwi Raharjo Raharjo Raharjo, R Ravanya Nabilla Ramadhani Parawansa Retno Tri Vulandari Rima Dimiyati Rokhmanto, Fendy Royan Bagus Hayyu Senja Rum Harnaeni Setiyowati Setiyowati Setyawan, Albertus Deny Heri Setyoaji Fajar Negara Siti Rahayu Lorosae Murianingsih Sonia Ratnaning Pertiwi Sri Siswanti Sri Tomo Subchan . Suharyanto, Ariyo Sulistiyowati, Arini Sutikni Sutikni Sutono -, Sutono Teguh Susyanto Thaha, Yudi Nugraha Tri Arini, Tri Tri Irawati, Tri Wahyu Bambang Widayatno, Wahyu Bambang Wahyuaji Narottama Putra Wahyuaji Putra Waskitho, Anggit Widhi Wijayanto, Hendro Wika Septian Prasetya Winarti HS, Endah Yosephin Dewayani Yucai Cao Yudha Pratesa Yunita Sadeli Yunita, Fariza Eka Yustina Retno Wahyu Utami