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Pengaruh Retrun on Assets, Debt to Assets Ratio, dan Total Aktiva terhadap Audit Delay : Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar pada BEI Periode 2020-2024 Ayu Juniarti; Suryani Suryani
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1539

Abstract

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.
Desain Prototype Sistem Starting Delta Wye Untuk Motor Induksi 3 Phasa Berbasis Laboratorium Suryani Suryani; Marufah Marufah
Prosiding Seminar Nasional Ilmu Teknik Vol. 1 No. 1 (2024): Juni : Prosiding Seminar Nasional Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasproit.v1i1.10

Abstract

Electric motors with an electromagnetic devices that convert electrical energy into mechanical energy, so it can be that electric motors are include in the category of dynamic electric machines. The research to find out the design of the circuit form protoype from wye delta, how to replace the system control circuit starting wye delta, and obtain a large result measuring the flow current of the 3 phase induction motor when the motor starts the motor running. Method used between another study of literature, than to do design and testing of tools and data retrieval. The results of the system test is effective, obtained, digging, initial current, electric motor with value, with the acquisition of measurement results when using the wye system on R, S, and T phase each 0,6 ampere, 0,8 ampere, and 0,6 ampere. When using the delta system on R phase of 7,5 ampere,S phase of 8,5 ampere, and T phase of 8,3 ampere. Prototype from thid tools operates with controller system, using a toll called a semiautomatic control system, whit an electromagnetic working principle ehere the main function of the contactor is as a magnetic switch.
Hubungan Stres dan Merokok dengan Kejadian Hipertensi di Kelurahan Sei Langkai Wilayah Kerja UPTD Puskesmas Sei Langkai Kota Batam Tahun 2024 Suryani Suryani; Afif D. Alba; Nelli Roza
JURNAL RISET RUMPUN ILMU KESEHATAN Vol. 4 No. 3 (2025): Desember : Jurnal Riset Rumpun Ilmu Kesehatan
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrikes.v4i3.6901

Abstract

Hypertension is a "silent disease" with a high prevalence that can be triggered by modifiable risk factors such as stress and smoking. Sei Langkai Community Health Center shows the highest hypertension service rate (20.12%) in Batam City with Sei Langkai Village having 50% of hypertension sufferers from the health center's working area. The purpose of this study was to analyze the relationship between stress and smoking with the incidence of hypertension in Sei Langkai Village, the Working Area of ​​UPTD Sei Langkai Community Health Center, Batam City. This research method is an analytical observational study with a cross-sectional design. The accessible population is residents aged >17 years in RW 17 RT 05 Sei Langkai Village (334 people). A sample of 75 respondents was selected using a cluster random sampling technique. Data collection used the Perceived Stress Scale (PSS) questionnaire to measure stress and the Fagerstrom Test for Nicotine Dependence (FTND) to measure smoking dependence, as well as blood pressure observations. Data analysis used the chi-square test and Spearman correlation. The results showed a significant association between stress and hypertension (p=0.001; PR=5.688; 95% CI: 2.200-14.705). Of the 47 respondents experiencing stress, 87.2% had hypertension. There was a significant association between smoking and hypertension (p<0.001; r=0.585). Of the 28 respondents with heavy smoking habits, 96.4% had hypertension. The study concluded that stress and smoking are significantly associated with hypertension. Respondents with stress had a 5.688-fold higher risk of developing hypertension. The more severe the smoking habits, the higher the risk of hypertension.
Analisis Struktur Naratif dan Nilai Moral dalam Cerita Rakyat Perang Obor Di Jepara Suryani Suryani; Cholida Azzahro; Aira Annastasya; Mohammad Kanzunnudin
Jurnal Kajian Penelitian Pendidikan dan Kebudayaan Vol. 2 No. 3 (2024): Juli : Jurnal Kajian Penelitian Pendidikan dan Kebudayaan
Publisher : CV. Aksara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkppk.v2i3.427

Abstract

Tujuan penelitian ini yakni untuk menganalisis struktur naratif cerita menurut Seymour Chatman dan nilai moral yang terkandung dalam cerita Perang Obor di Jepara. Penelitian ini mengunakan metode deskriptif kualitatif. Sumber data berasal dari buku kumpulan cerita berjudul “Cerit Rakyat Pesisir Timur” karya Mohammad Khanzunnudin, terbitan CV Adhigama Tahun 2024, halaman 7-10. Adapun datanya berupa penggalan cerita rakyat Perang Obor di Jepara. Teknik pengumpulan data menggunakan teknik pustaka yaitu, dengan metode membaca dan menyimak. Teknik analisis data menggunakan teori Miles dan Huberman yaitu 1) pengumpulan data, 2) reduksi data, 3) penyajian data, dan 4) penarikan simpulan. Berdasarkan hasil analisis, terdapat tiga struktur naratif Syemour Chatman dalam cerita rakyat Perang Obor di Jepara yaitu, alur, tokoh, dan latar dalam cerita. Dan ditemukan tiga nilai moral dalam cerita rakyat Perang Obor yaitu, sikap rajin, sikap tekun dan sikap tanggung jawab.
THE SOVEREIGNTY, INDEPENDENCE AND FOOD SECURITY POST THE OMNIBUS LAW ON JOB CREATION Suryani Suryani; Ari Handriatni
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 001 (2023): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i3.4081

Abstract

Food is the most important basic human need guaranteed in the 1945 Constitution of the Republic of Indonesia. The existence of the law on Job Creation will allegedly move Indonesia away from the goals of food sovereignty, independence and national food security. This research examines further the extent of legislation in the field of food and agriculture in order to realize food sovereignty, independence and food security as state goals. The research method used in this research is normative juridical research, namely research intended to study the application of rules or norms in positive law. The research approach used is a statutory approach. The results of this research are: 1) Food sovereignty, independence and food security as the embodiment of the constitutional mandate to achieve state goals, namely the welfare and prosperity of the people; 2) The existence of the Job Creation Law which encourages economic growth through easy investment policies to encourage the creation of jobs, has degraded food sovereignty and independence and placed greater emphasis on aspects of food security through food imports; 3) Control over the conversion of sustainable agricultural land and spatial planning policies as mandated by law is distorted by the presidential decree on national strategic projects which are hierarchically under the law
Edukasi Kesehatan Preventif sebagai Strategi Pencegahan Kenakalan Remaja di Lingkungan Pendidikan Menengah Rini Susanti; Irma Fitrilia; Juanna Soehardy; Alif Rahman Habibi; Rika Irawan; Suryani Suryani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8573

Abstract

Juvenile delinquency in secondary education environments is a multidimensional problem that includes violent behavior, bullying, and risky sexual behavior, which impacts adolescents' psychosocial development and the school climate. This study aims to analyze the role of preventive health education as a strategy to prevent juvenile delinquency in secondary education settings. The study uses a descriptive qualitative design with a contextual approach, conducted at a secondary school in an urban area. The research subjects include students, teachers, and guidance counselors directly involved in preventive health education activities. Data collection techniques were carried out through observation, semi-structured interviews, and document studies, while data analysis employed thematic analysis with source and technique triangulation. The research results indicate that preventive health education conducted through counseling and interactive discussions can increase adolescents' understanding of the concepts of violence, bullying, and the risks of risky sexual behavior. Students showed increased awareness of healthy behavioral boundaries, openness in discussions, and active participation during activities. Teachers and counselors assessed that preventive health education helps in efforts to prevent adolescent problems in schools. This study concludes that preventive health education plays a strategic role in preventing juvenile delinquency and needs to be sustainably integrated into school programs to support healthy and adaptive adolescent development.
Literatur Review: Analisis Determinan Kejadian Tuberkulosis pada Anak Suryani Suryani; Memo Nababan; Aynal Paydah Harahap; Yolanda Sari; Erina Yolanda Br Hutabarat
JURNAL RISET RUMPUN ILMU KESEHATAN Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Kesehatan
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrikes.v5i1.8111

Abstract

Tuberculosis (TB) remains a major global public health problem and is one of the leading causes of death after HIV/AIDS. This disease has a high transmission rate, especially among children. This study aims to identify and analyze the determinants contributing to the incidence of tuberculosis in children based on previous studies. The method used was a literature review, which analyzed scientific articles related to the determinants of TB in children. Articles were searched through databases such as Google Scholar, Crossref, and Sinta using related keywords. Of the five articles that met the inclusion criteria, it was found that a history of contact with an adult TB patient was the main factor in transmission in children. Children are highly susceptible to contracting TB germs transmitted through droplets from coughing or talking. In addition, BCG immunization can provide protection against TB infection in children by developing antibodies. A scoring system was used to examine the history of contact in children at risk. In conclusion, there is a significant relationship between history of contact and the incidence of TB in children. Therefore, it is important for adult TB sufferers who live with children to practice preventive behaviors, such as cough etiquette, wearing masks, and proper phlegm disposal.
Pelaksanaan Pemberian Aromaterapi Lemon terhadap Penurunan Frekuensi Mual dan Muntah pada Ibu Hamil Trimester I di Puskesmas Biru-Biru Tahun 2025 Tri Marini; Betty Mangkuji; Ardiana Batubara; Jujuren Br Sitepu; Tengku Sri Wahyuni; Suryani Suryani
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 3 No. 4 (2025): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v3i4.1105

Abstract

Pregnancy is a natural process that occurs from conception to the growth of the fetus in the womb. Lemon aromatherapy is an alternative method to reduce nausea and vomiting. When essential oils are inhaled, volatile molecules will carry the aromatic elements contained in the oil to the tip of the nose. The aim is to determine the effect of lemon aromatherapy on the frequency of reducing nausea and vomiting in pregnant women in the first trimester at the Biru-Biru Community Health Center. This study used the Quasy Experiment method with a One Group Pretest Posttest Design by conducting a Pretest before giving treatment and a Posttest after giving treatment. The population of this study were pregnant women who experienced nausea and vomiting in pregnant women in the first trimester at the Biru-Biru Community Health Center. Sampling was carried out using a total sampling technique, resulting in 30 pregnant women experiencing nausea and vomiting. The results obtained from the study, respondents who did not experience nausea and vomiting after being given lemon aromatherapy were 14 people, 11 people experienced mild nausea and vomiting, and 5 people experienced moderate nausea and vomiting. The analysis used in this study was the Wilcoxon test, which obtained a value (p = 0.000 < 0.05) and there was an effect of lemon aromatherapy on the frequency of reducing nausea and vomiting in pregnant women at the Biru-Biru Community Health Center.
Analisis Nilai Tambah dan Kelayakan Usaha Pengelolaan Kopra di Kabupaten Bone, Kecamatan Tellusiattinge, Desa Ulo Suryani Suryani; Sulfiana Sulfiana; Syamsul Rahman; Helda Ibrahim
Jurnal Riset Rumpun Ilmu Tanaman Vol. 4 No. 2 (2025): Oktober : JURRIT: Jurnal Riset Rumpun Ilmu Tanaman
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrit.v4i2.7900

Abstract

Processing coconut into copra is an important strategy to increase value added and farmers’ income in rural areas. However, traditional copra processing businesses often face problems such as price fluctuations, high production costs, and limited understanding of business feasibility analysis. This study aims to analyze the value added and business feasibility of copra processing in Bone Regency, specifically in Tellusiattinge District, Ulo Village. The study was conducted from September to October 2025 using a descriptive method with qualitative and quantitative approaches. The research population consisted of 15 copra processing entrepreneurs, all of whom were selected as respondents using a census technique. Data were collected through interviews, observation, and documentation. Data analysis included production cost analysis, income analysis, value added analysis using the Hayami method, and business feasibility analysis using the Revenue Cost Ratio. The results showed that the average value added from processing coconut into copra was Rp2,100 per kilogram with a value added ratio of 37.5 percent, which falls into the medium category. The average Revenue Cost Ratio of 1.35 indicates that the copra processing business is feasible and profitable to operate. The findings imply that copra processing has the potential to increase farmers’ income and rural economic development, therefore requiring support in improving production efficiency and adopting better processing technologies to enhance value added.
Pengaruh Pemberian Leguminosa Indigofera sebagai pengganti Konsentrat dalam Ransum Kambing Kacang terhadap Konsumsi Bahan Kering, Bahan Organik, Pertambahan Bobot Badan Dan Efesiensi Ransum Mhd Wijaya; Suryani Suryani
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1623

Abstract

Penelitian ini bertujuan untuk mendapatkan hasil dari substitusi konsentrat dengan pemberian leguminosa indigofera zollingeriana dengan perlakuan (10%, 20%, 30%) dalam ransum terhadap konsumsi bahan kering, bahan organik dan efesiensi ransum pada kambing Kacang. Percobaan dilakukan dengan menggunakan Rancangan Acak Kelompok (RAK) dengan 4 perlakuan dengan 4 ulangan. Perlakuan tersebut antara lain: Perlakuan A adalah rumput lapangan 60% : konsentrat 40%; Perlakuan B adalah rumput lapangan 60% : konsentrat 30% + I.zollingeriana 10%; Perlakuan C adalah rumput lapangan 60% : konsentrat 20% + I.zollingeriana 20%; Perlakuan D adalah rumput lapangan 60% : konsentrat 10% + I.zollingeriana 30%. Parameter Yang diamati yaitu konsumsi bahan kering, konsumsi bahan organik dan efesiensi ransum. Hasil analisa menunjukkan bahwa penggunaan leguminosa indigofera zollingeriana sebagai pengganti konsentrat berpengaruh tidak nyata (P>0,05) terhadap konsumsi bahan kering, konsumsi bahan organik, pertambahan bobot badan harian dan efesiensi ransum. Hasil terbaik yaitu pada perlakuan D dengan rumput lapangan 60% : konsentrat 10% + I.zollingeriana 30%.
Co-Authors Aat Sriati Abdul Hafid Ade Messy Indriani Afif D. Alba Afifah Nazla Sevina Afrinaldi Afrinaldi Agung Pramunarti Agus Sukirno Ahmad Zaeni Aida Safitri Aira Annastasya Alesia Lorenzza Sinaga Alif Rahman Habibi Almasdi Syahza Andri Nugraha Anna Choirunnisa, Anna Anzora Anzora Aras Mulyadi Ardiana Batubara Ari Handriatni Ary Prasetyawati Aryantiningsih, Dwi Sapta Asep Furqonuddin Asnel, Roza Aulia Dini Ayuningtias Aynal Paydah Harahap Ayu Juniarti BASUKI ARIANTO Bayu Azhar Cholida Azzahro Debi Rianti Dedi Afandi Dedy Mardiyansyah Derry Trisna Wahyuni S Deska Ainun Rissanti Desy Mariani Dewi Aya Sofia Dewi Novianti Dewi, Heni Aguspita Efri Widianti Elsa Fadilah Ema Dauyah Erina Erina Erina Septianti Erina Yolanda Br Hutabarat Etika Emaliyawati Fahrurazi Fahrurazi Fahrurrozi Fahrurrozi Fandi Rahman Feri Candra Fitri Noviana Fitri Raya Fitria Fitria Habsyah Saparidah Agustina Halimahtussaddiyah R Halimahtussaddiyah R hasanah hasanah Hasnawati Hasnawati Hawwa Nasywa Aqillah Helda Ibrahim Hidayani Syam Imas Rafiyah Imelda Imelda Indarmien Netty Ariasih Indira Nahdaffa Rahma Iqbal Iqbal Iqfariana Iqfariana Irma Aryani Irma Fitrilia Jely Isnaini Juanna Soehardy Jujuren Br Sitepu Julia Veronika Larasati Junaidi Abdillah Khairani Khairani Lia Anggresani Lia Novianty Lisa Ulandari Mahdi Abrar Mahdi Abrar Mangkuji, Betty Marufah Marufah Marwah Puspitasari Mas’ad Mas’ad Maulida Maulida Maulida Maulida Melan Susanty Memo Nababan Meta Mahendradatta Mhd Wijaya Mia Audina Musyadad Mohamad Syahroni Mohammad Kanzunnudin Muh. Fitrah Muhammad Aditya Juliyanto Muhammad Asfar Muhammad Rifqi Muhammad Saleh Muhammad Sendi Muhammad Sukri Zaenal Muhammad Yassir Muhiddinur Kamal Mulyadi Mulyadi Musa Budiarta Gunawan Mustaqimah Nanik Wahyuni ‎ Nelli Roza Neni Heryani Niken Prawesti Ningsih, Kursiah Warti Nirwana, Hafsah Nita Fitria Novira Kusrini Nugroho Nugroho Nur Fitriyana Nur Illiyyin Akib Nur Salsa Bella Nurilliyyin Akib Nurin Rochayati Nurlena Ikawati Nurmaela Mela Nurmaela Oswati Hasanah Pargito Pargito parlin, winda Pujiati Pujiati Purnama Ramadani Silalahi Purnama Ramadhani Silalahi Putri Ariani Rahmad Safitri Rahmi Pramulia FS Rastina Rastina Ratu Humaemah Restu Prihandini Widiar Ria Febrina Riadi Armas Rifa Nada Alfiyyah Rifah Arum Rika Irawan Rina Rina Rini Hamsidi Rini Susanti Rini Susiani Rinjani, Santi Rinny Meidiyustiani Riswita Syamsuri Rita Friyani Rizky Yulion Rugaya H. Serosero Rurry Septiani Saffah Haya Ibrahim Saifuddin Saifuddin Salma Ummul Khair Sandra Aulia Mardikasari Santi Perawati, Sapria Ningsih Shafira Indriani Sharfinna Hafizah Shinta Dewi Sintaini Fi Sholiha Siti Rokhimah Siwi Nugraheni sofia afritasari SRI RAHAYU Sugiarti Sugiarti Suharti Suharti Sulfiana Sulfiana Supriadi Supriadi Supyan Supyan Suradi Suradi Syamsul Rahman Syarifah Farissi Hamama Syarifah Farissi Hamama Tachta Khalil Tambunan, Khairina Taty Hernawaty Tengku Sri Wahyuni Teuku Rihayat Titik Maryati Tri Marini vicky arfeni warongan Victor E. D Palapessy W.TEDJA BHIRAWA Wanti Dewayani Wasiul Muarif Winaruddin Winaruddin Wirmie Eka Putra Wiwik Tiswiyanti Yani AF Bastian Yesita Ragil Yoga Saputra Yolanda Sari Yuli Suryanti Yulia Irvani Dewi Yulia Sukmiyanti Yulidar Yulidar Yusrizal Akmal Yusrizal Yusrizal Zainal Zainal Zihan Rahminabillah