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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice Indonesian Journal of Endocrinology Metabolism and Diabetes (InaJEMD) Jurnal Ilmiah Administrasi Publik Jurnal Keperawatan Terapan
Imam Subekti
Brawijaya University
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Effect Of Company Growth, Bankruptcy Risk, Audit Opinion, And Company Size On Delays In Financial Reporting By Property Companies On The Indonesian Stock Exchange Usama, Leny Nazila; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.439

Abstract

This study analyzes the effect of company growth, bankruptcy risk, audit opinion, and company size on the financial reporting delay of property companies listed on the Indonesia Stock Exchange (IDX) during 2019–2022. The data used in this research are secondary in the form of audited annual financial reports. A total of 180 samples were obtained using a non-participant observation method. Logistic regression analysis examined the relationship between the independent and dependent variables. The results indicate that company growth and bankruptcy risk do not significantly affect reporting delays. In contrast, audit opinion has a negative and significant effect, suggesting that an unqualified audit opinion reduces the likelihood of delayed reporting. Company size also has a considerable impact, indicating that larger companies tend to report their financial statements more punctually. These findings imply the crucial role of auditors and firm characteristics in promoting timely financial reporting as a form of transparency for investors and other stakeholders.
Determinants Of Going Concern Audit Opinion: Company Size As A Moderation Variable Pakilaran, Emanuela Yovita; Imam Subekti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.550

Abstract

This study aims to demonstrate the effect of leverage, company growth, and mandatory disclosure on going concern audit opinions, with company size as a moderating variable. The issue addressed is the uncertainty faced by companies in maintaining their survival, particularly amidst the economic conditions following the Covid-19 pandemic. The purpose of this study is to provide empirical evidence regarding the influence of these factors on going-concern audit opinions and to explore the role of company size in moderating this influence. The population in this study was all companies listed on the IDX during 2021-2023. The sample was selected using a purposive sampling method, resulting in 131 manufacturing companies. The method used was Hierarchy Regression Analysis, which found that leverage had a positive effect, company growth and mandatory disclosure had no effect. Company size is proven to strengthen the influence of company growth and mandatory disclosure on going concern audit opinion, but does not moderate the influence of leverage on going concern audit opinion.
Influence Of Corporate Governance Mechanisms On Financial Statement Fraud With Audit Quality As Moderating Variabel Rohmawati, Siti Nur Aini; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Financial statement fraud is a serious issue in the business world that can harm shareholders and other stakeholders. This study aims to examine the influence of corporate governance monitoring mechanisms, specifically board of commissioners’ recommendations and meeting frequency, on financial statement fraud, with audit quality as a moderating variable. The data were obtained from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Multiple linear regression analysis using SPSS 26 reveals that both the board of commissioners’ recommendations and the frequency of board meetings have a negative and significant effect on financial statement fraud. However, audit quality does not significantly moderate the relationship between those governance mechanisms and fraud. These findings contribute to the corporate governance and auditing literature by emphasizing the importance of effective internal monitoring.
PENGARUH PENGGUNAAN AROMATERAPI CHAMOMILE TERHADAP TINGKAT KECEMASAN PADA PASIEN PREOPERASI INSISI DAN EKSISI PADA PAYUDARA Amalia Khoirun Nisa; Fiashriel Lundy; Imam Subekti
Jurnal Keperawatan Terapan Vol 6 No 2 (2020): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v6i2.1069

Abstract

Growth or development of abnormal body cells in the breast. The action for treatment is to undergo surgery. The problem that arises before surgery is anxious as a response to the patient's anticipation of action. One worry management is using aromatherapy. This study aims to determine the differences in anxiety levels before and after given chamomile aromatherapy in patients preoperatively suspect breast at Karsa Husada Batu Hospital. The research method used is non probability sampling type purposive one group sampling pretest post test. The research subjects were preoperative patients suspect breast as many as 31 respondents. The instrument used to determine anxiety in this study was the Zung questionnaire. Before being given aromatherapy, there were 26 anxiety respondents (86.6%) and 4 mild anxiety respondents (13.3%). After being given aromatherapy there was a decrease in the level of anxiety, with mild anxiety of 28 respondents (93.3%) and moderate anxiety of 2 respondents (6.66%). The statistical test used was the Wilcoxon test which showed that there were significant differences before and after being given aromatherapy at the anxiety level with p-value is 0,000. The conclusion is the influence in using chamomile aromatherapy on the anxiety of patients pre-incision and excision surgery in the breast at Karsa Husda Batu Hospital. Recommendations for patients are to use chamomile aromatherapy can be used to reduce pre and postoperative anxiety. Keywords: Aromatherapy, Anxiety, Incision and Excision, Breasts
PENGARUH RAWAT LUKA GANGRENE TERHADAP PENCEGAHAN TINDAKAN AMPUTASI DAN PENURUNAN TINGKAT KECEMASAN lenni saragih; Muhammad Faruq Afifuddin; Imam Subekti; Rossyana Septyasih
Jurnal Keperawatan Terapan Vol 6 No 01 (2020): Jurnal Keperawatan Terapan (e-journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v6i01.1548

Abstract

Foot ulcer or gangrene is one of the complications of diabetes mellitus disease. with gangrene will be more at risk of amputation 10 until 30 times than in the general population and can be prevented if the condition of the wound occurs by wound care and debridement in addition to taking medication and diet as recommended. Patients with gangrene ulcers have anxiety, especially anxiety about amputation, anxiety has a strong influence on blood glucose levels in patients. The focus of this study is the effect of gangrene wound care on the prevention of amputation and decreased anxiety in type 2 diabetes mellitus patients. This research method uses descriptive case studies with 1 subject. Data collection using questionnaire interview techniques and observation for 2 weeks. The results of this study found that anxiety at the first meeting found moderate anxiety with a score of 26, with blood sugar 360 mg per dl and wounds with a degree of 4 and at the last meeting the data obtained that subjects received a mild degree of anxiety with a score of 8 and with a degree of wagner wound. In conclusion, treating wounds routinely and appropriately can reduce anxiety levels which have an impact on the decline in blood sugar levels, and a reduction in the degree of injury.
Pengaruh Latihan Hatha Yoga Terhadap Penurunan Tekanan Darah Pada Lansia Penderita Hipertensi di Wilayah Puskesmas Kendalsari Kota Malang imam subekti; Diah Ajeng Pertiwi; Lenni Saragih
Jurnal Keperawatan Terapan Vol 8 No 1 (2022): Jurnal Keperawatan Terapan (e-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v8i1.3242

Abstract

Hypertension in the elderly is an increase in systolic blood pressure 160 mmHg and diastolic pressure 90 mmHg. There are several factors that influence the increase in blood pressure in the elderly, including age and lifestyle factors. Handling hypertension can bee done with non-pharmacological therapy, one of which is hatha yoga exercise. The purpose of this research was to know the effect of yoga exercise on reducing blood pressure in the elderly with hypertension in the area Kendalsari Public Health Center, Malang City. The research methods uses a descriptive case study involving 1 elderly person who suffers from hypertension. The instrument in this research used interviews and observation. The data were analyzed qualitatively inductively and presented in the form of tables and naratives. The results of observations that have been carried out show that the systolic and diastolic pressures after yoga are 151.70 mmHg and 86.08 mmHg. There was a decrease of 4.94 mmHg for systolic blood pressure and 7.83 mmHg for diastolic blood pressure. Based on the results of research that has been done, it is concluded that there is an effect of yoga exercise on reducing blood pressure elderly patients with hypertension.
PENGARUH TEKNIK RELAKSASI BENSON TERHADAP KUALITAS TIDUR LANSIA HIPERTENSI DI WILAYAH KERJA PUSKESMAS KENDALSARI Adelia Novalina; Imam Subekti; Tri Cahyo Sepdianto
Jurnal Keperawatan Terapan Vol 9 No 1 (2023): Jurnal Keperawatan Terapan
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v9i1.3412

Abstract

Hipertensi merupakan penyakit tidak menular yang menjadi salah satu penyebab kematian primer di dunia. Pasien dengan hipertensi umumnya mempunyai kualitas tidur yang buruk, jika pasien hipertensi memiliki kualitas tidur yang buruk maka akan mempengaruhi tekanan darah pasien. Terapi relaksasi benson bisa dijadikan metode penatalaksanaan non farmakologis bertujuan untuk meningkatkan pemenuhan kebutuhan istirahat dan tidur dan membantu meningkatkan kualitas tidur lansia. Tujuan penelitian ini untuk mengatahui pengaruh relaksasi relaksasi benson terhadap gangguan pola tidur lansia dengan hipertensi. Desain penelitian quasy eksperimental dengan pendekatan pre-test post-test design with control group. Metode pengambilan Sampel yang digunakan yaitu purposive sampling dengan 30 responden sebagai sampel. Analisis yang digunkan dalam penelitian adalah univariate dan bivariate dengan mengunakan Uji Wilcoxon . Hasil dari perhitungan Wilcoxon Signed Rank Test, dengan hasil signifikan 0,001. Yang artinya Ha diterima sehingga dapat disimpulkan pada kelompok intervensi ada pengaruh terapi relaksasi benson terhadap gangguan pola tidur lansia hipertensi di Wilayah Kerja Puskesmas Kendalsari. Penelitian selanjutnya disarankan menggunakan variabel lain atau faktor lain yang dihubungkan dengan teknik relaksasi benson.
PENGARUH PEMBERIAN AROMATERAPI SEREH TERHADAP KUALITAS TIDUR PADA LANSIA DENGAN HIPERTENSI Salma Safinatunnajah; Imam Subekti; Nurul Pujiastuti
Jurnal Keperawatan Terapan Vol 10 No 1 (2024): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v10i1.4139

Abstract

Poor sleep quality reduces antibodies and increases feelings of weakness and fatigue, the hormone cortisol and sympathetic nervous system will change when a person's sleep quality is poor which can cause blood pressure to increase (1). Aromatherapy is one of the nonpharmacological therapies that can be performed where aromatherapy does not cause dependence. The aim of this study is to look at the effect of lemongrass aromatherapy on sleep quality in the elderly who suffer from hypertension. This research is pre-experimental research, a design used that is pretest-postest for one group. This study uses a quota sampling method with a sample number of 10 elderly people based on inclusion and exclusion criteria. The PSQI questionnaire is used as an instrument of data collection. The intervention is in the form of lemongrass aromatherapy through a reed diffuser. Because the data is not normally distributed, the Wilcoxon test is used. The results of the study were obtained p-value of 0.01 which showed that there were differences in sleep quality before and after obtaining lemongrass aromatherapy, meaning that there was an influence on the administration of lemongrass aromatherapy to sleep quality in hypertensive elderly people.
The Effect Of Nostalgic Instrumental Music Therapy On Reducing Stress Levels In The Elderly With Working Families in The Pandanwangi Public Health Center, Malang City: The Effect Of Nostalgic Instrumental Music Therapy On Reducing Stress Levels In The Elderly With Working Families in The Pandanwangi Public Health Center, Malang City Ananda Candra Waskita Wijaya; Imam Subekti; Edy Suyanto
Jurnal Keperawatan Terapan Vol 9 No 2 (2023): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v9i2.4203

Abstract

Stress in the elderly can occur due to several factors. Both internal and external factors. Stress management can be done non-pharmacologically, one of which is music therapy. The aim of this research is to determine the effect of nostalgic instrumental music therapy on changes in stress levels in elderly people with families who work in the Pandanwangi Health Center working area, Malang City. This research used a pre-experimental design, namely carrying out interventions and measurements carried out more than once, where the researcher carried out the intervention, namely nostalgic instrumental music, 2 times with a One Group Pretest Posttest design. The total sample was 30 respondents. Stress measurements were carried out before and after giving music therapy 2 times for 1 week. The analysis in this study used a paired t-test comparison test with Alpha results </= 0.05. The research results showed that almost all 83.2% experienced a decrease in stress levels and the rest had constant stress levels. The statistical test results show that the P value sig-2 tailed is 0.000, which means there is a significant influence between the provision of music therapy on changes in stress levels. It is hoped that elderly people who have been left behind to work by their families can apply nostalgic instrumental music therapy to reduce stress levels when alone at home
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Adelia Novalina Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Amalia Khoirun Nisa Ananda Candra Waskita Wijaya Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Diah Ajeng Pertiwi Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiashriel Lundy Lundy Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lenni Saragih Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muhammad Faruq Afifuddin Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rossyana Septyasih Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Salma Safinatunnajah Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tri Cahyo Sepdianto Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan