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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Bilancia : Jurnal Ilmiah Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi JAIM (Jurnal Abdi Masyarakat) JAF- Journal of Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Pengabdian kepada Masyarakat Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Unram Journal of Community Service (UJCS) Comsep : Jurnal Pengabdian Kepada Masyarakat RISK : Jurnal Riset Bisnis dan Ekonomi SENMEA
Andy Chandra Pramana
Fakultas Ekonomi Universitas Kadiri
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Rukmini, Meme; Pramana, Andy Chandra; Prasaja, Mukti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This pandemic period is a difficult time for real sector entrepreneurs, the impact of the pandemic makes real sector entrepreneurs think extra so that their income does not drop dramatically. Investing in the stock exchange becomes one of the alternatives that many entrepreneurs take. By investing or buying in the stock market, they only need the ability to analyze the audited financial statements that have been provided on the Indonesia Stock Exchange (IDX). IDX facilitates investors by adjusting the financial statements of auditing companies. But there is an issue that is often encountered when issuers are late in reporting their audited financial statements due to audit delays. This has an impact on the delay in the information needed by investors. We need to know that many factors influence the occurrence of audit delays. This research aims to find out the influence of debt equity ratio, audit committee and operating profit on audit delays on Badan Usaha Milik Negara (BUMN) which is listed on the IDX. Using multiple regression analysis, the results of this study state that simultanly the DER, audit committee and operating profit have an influence on audit delays. While partially, the audit committee and operating profit has a significance value below 0.05 so that it shows an influence on audit delays. However the significance value of the DER is above 0.05 so the DER has no effect on the audit delay.
PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020: PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Rukmini, Meme; Pramana, Andy Chandra; Prasaja, Mukti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

BEI memfasilitasi investor dengan menyedikan laporan keuangan perusahaan auditan. Namun terdapat issue yang sering ditemui yaitu ketika emiten telat dalam melaporkan laporan keuangan auditan mereka dikarenakan audit delay. Hal ini berdampak pada keterlambatan informasi yang dibutuhkan oleh para investor. Perlu kita tahu bahwa banyak faktor yang memengaruhi terjadinya audit delay. Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, komite audit dan laba operasi terhadap audit delay pada (Badan Usaha Milik Negara) BUMN yang listing di BEI. Dengan menggunakan analisis regresi berganda, hasil penelitian ini menyatakan bahwa secara bersama-sama DER, komite audit dan laba operasi memiliki pengaruh terhadap audit delay. Sedangkan secara parsial, komite audit dan laba operasi memiliki nilai signifikansi di bawah 0,05 sehingga menunjukkan adanya pengaruh terhadap audit delay. Namun nilai signifikansi dari DER di atas 0,05 sehingga DER tidak memiliki pengaruh terhadap audit delay.
Government Transparency through the Creation of a Website by the Village of Sukomulyo Gresik based on WordPress Yap, Nonni; Pramana, Andy Chandra; Eferyn, Krissantina; Puspitasari, Nathasya Aurelia; Zahra, Novella Eka Pandar Az
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1368

Abstract

Transparency in governance is an important aspect in improving accountability and public trust in village administration. Sukomulyo Village in Gresik has taken a strategic step by developing a WordPress-based website a publish information and provide digital services. This study aims to describe the process of creating a village website, analyze its effectiveness in improving information transparency, and identify the benefits the community derives from it. The research method uses a qualitative descriptive approach, including observation, interviews, and document analysis. The results show that the village website can provide more open information, including financial reports, development activities, administrative services, and village news. In addition, using WordPress enables easier content management and can be handled by village officials without advanced technical expertise. The implementation of the website has been proven to increase community access to information and strengthen public participation in the village governance process. Thus, creating a WordPress-based village website is a practical step toward greater transparency and better governance.
Co-Authors A, Bima Fatkul Khusna Afif Nur Rahmadi Agus Hermawan Agustina, Risma Alia Ariadi Santoso, Ariadi Bima Fatkul Khusna A De Fara, Florenchia Della Duwi Riningsih Duwi Riningsih Duwi Riningsih Dwi Riningsih eferyn, Krissantina Eferyn, Krissantina Eferyn Eka Agustina Eka Agustina, Eka Faizal David Julio Ferdy Yunanto Gandung Satriyono, Gandung Habibulloh, Bhima Avrilicia Husna A, Bima Fatkul Karlia, Linda Krissantina eferyn Mahmudi, Sulthon Mayciella So Mayciella So Muhammad Dian Ruhamak Nabila Andriani Nindi Vaulia Puspita, Nindi Vaulia Nonni YAP Oktaviana Wahyu Prihardina Oktaviana Wahyu Prihardina Oktaviana Wahyu Prihardina Oktaviani Wahyu Prihardini Prasaja, Mukti - Puji Handayati Puspitasari, Nathasya Aurelia Riningsih, Duwi Rukmini, Meme Siswandari, Lusy Sriyani Mentari Sudarmiatin Wahyu Dede Gustiawan Wahyu Prihardina, Oktaviana Wahyu Prihardini, Oktaviani Wening Patmi Rahayu Widyaningrum, Santi Yunanto, Ferdy Zahra, Novella Eka Pandar Az