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PERSEPSI UMAT BUDDHA PADA DRAMA WAISAK DI VIHARA MANGGALA RATNA DESA SUMBERSARI KECAMATAN SEKAMPUNG KABUPATEN LAMPUNG TIMUR Yunita Susilawati; Maskun Maskun; Yustina Sri Ekwandari
PESAGI (Jurnal Pendidikan dan Penelitian Sejarah) Vol 1, No 1 (2013): PESAGI (Jurnal Pendidikan dan Penelitian Sejarah)
Publisher : FKIP UNIVERSITAS LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.483 KB)

Abstract

Abstract: Buddhists’ perceptions on Vesak play in Manggala Ratna Monastery inSumbersari Village of Sekampung Sub District in East Lampung Regency. The problemstatement in this research is what are Buddhists’ perceptions on Vesak play in Manggala RatnaMonastery in Sumbersari Village of Sekampung Sub District in East Lampung Regency seenfrom know and understand variables. The objective of this research is to find out Buddhists’perceptions on Vesak play. This research used descriptive method. Data were collected usingquestionnaires and analyzed using qualitative data analysis technique. Samples were of 52respondnets. The results showed that Buddhist people in Sumbersari Village of Sekampung SubDistrict in East Lampung Regency knew well the conduct of Vesak play performance fromexperiences of their senses; they were performance process, performance time, and story toperform in the vesak play. From understand variable, they understood well the reason of Vesakplay performance. It was purposed to enhance and to internalize Buddha religion tenets toBuddha people. This was indicated by the 48.9 average score values for know variable in goodcategory and 48.5 average score values for understand variable in good category.Keywords: perception, Buddhists’, Vesak play, Manggala Ratna MonasteryAbstrak: Persepsi umat Buddha pada drama Waisak diVihara Manggala Ratna DesaSumbersari Kecamatan Sekampung Kabupaten Lampung Timur. Berdasarkan rumusanmasalah, yaitu “apakah persepsi umat Buddha pada drama Waisak di Vihara Manggala RatnaDesa Sumbersari Kecamatan Sekampung Kabupaten Lampung Timur dilihat dari tahu danmengerti ?” Maka, penelitian ini ditujukan untuk mencari tahu persepsi umat Buddha terhadappementasan drama Waisak. Metode yang digunakan dalam penelitian ini adalah metodedeskriptif. Teknik pengumpulan datanya menggunakan angket atau kuesioner, sedangkan teknikanalisis datanya merupakan teknik analisis data kualitatif. Dari penelitian yang telah dilakukanpada 52 responden diperoleh hasil bahwa umat Buddha di Desa Sumbersari KecamatanSekampung Kabupaten Lampung Timur tahu dengan baik pelaksanaan pementasan dramaWaisak dari hasil pengalaman panca inderanya yaitu proses pementasan, waktu pelaksanaanpementasan, dan lakon yang ditampilkan pada drama Waisak, sedangkan dilihat dari mengertiadalah baik, bahwa mereka mengerti dengan baik sebab-sebab dilaksanakannya drama Waisakyaitu untuk memperluas dan memperdalam ajaran agama Buddha kepada umat Buddha. Haltersebut ditunjukkan dari perolehan hasil skor rata-rata item tahu sebesar 48,9 yang berada padakategori baik dan hasil skor item mengerti sebesar 48,5 yang berada pada kategori baik.Kata kunci : persepsi, umat Buddha, drama Waisak, Vihara Manggala Ratna
Pengaruh Audit Lag, Ukuran Perusahaan, dan Prior Opinion terhadap Opini Audit Going Concern Yunita Susilawati; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5530

Abstract

The going concern audit opinion is one of the key indicators in assessing a company’s business continuity, particularly in the transportation and logistics sector which plays a strategic role in supporting economic activities. This study aims to analyze the effect of audit lag, company size, and prior opinion on the issuance of going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The research employed a quantitative approach using secondary data consisting of annual financial statements and independent audit reports. The research sample was determined using purposive sampling, resulting in 84 observations from 28 transportation and logistics companies. Data analysis was conducted using logistic regression with the aid of SPSS version 26. The results revealed that audit lag, company size, and prior opinion did not have a significant partial effect on going concern audit opinions. These findings indicate that the mentioned factors are not the main determinants for auditors in issuing audit opinions related to business continuity. This study contributes to the accounting and auditing literature and provides insights for auditors, investors, and company management in understanding relevant factors influencing going concern audit opinions.