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All Journal EKSAKTA: Journal of Sciences and Data Analysis Jurnal Siasat Bisnis Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter LINK Jurnal Riset Kesehatan AJIE (Asian Journal of Innovation and Entrepreneurship) Al-Mustashfa REINWARDTIA Sintesis Wanastra : Jurnal Bahasa dan Sastra GIZI INDONESIA Jurnal Agribisnis Terpadu JURNAL PENDIDIKAN ROKANIA Jurnal Aplikasi Bisnis Jurnal PAJAR (Pendidikan dan Pengajaran) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Purifikasi Jurnal ULTIMATICS CARADDE: Jurnal Pengabdian Kepada Masyarakat Petir Kilat Jurnal Agroecotania : Publikasi Nasional Ilmu Budidaya Pertanian Jurnal Entrepreneur dan Entrepreneurship (JEE) JBKI (Jurnal Bimbingan Konseling Indonesia) Jurnal Ilmiah Inovasi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Jurnal Dinamika UMT JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL TEKNIK International Journal of Education, Science, Technology, and Engineering (IJESTE) Jurnal Pendidikan Manajemen Perkantoran (JPManper) BENING GAUSS: Jurnal Pendidikan Matematika JASS (Journal of Accounting for Sustainable Society) JIKA (Jurnal Informatika) Automata Journal of Parasite Science Ovozoa: Journal of Animal Reproduction Jurnal Wahana Pendidikan Jurnal Sibernetika Indian Journal of Forensic Medicine & Toxicology Jurnal Teknik Kimia Indonesia Jurnal Ilmiah Wahana Pendidikan MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Borobudur Kresna: Jurnal Riset dan Pengabdian Masyarakat Winter Journal: IMWI Student Research Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Educate: Journal of Community Service in Education JURNAL TALENTA KOMMAS: Jurnal Pengabdian Kepada Masyarakat Abdi Jurnal Publikasi Jurnal Teknik Elektro Sewagati: Jurnal Pengabdian Masyarakat Indonesia JURNAL MUARA PENDIDIKAN JURNAL KESEHATAN IBU DAN ANAK (KIA) Dewantara: Jurnal Pendidikan Sosial Humaniora Nightingale: Journal of Nursing JGK (Jurnal Guru Kita) ATTAQWA: Jurnal Pendidikan Islam dan Anak Usia Dini Managere: Indonesian Journal of Educational Management Jurnal Kabar Masyarakat Jurnal Penelitian Ilmu komputer OKTAL : Jurnal Ilmu Komputer dan Sains Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) Kajian Akuntansi Sriwijaya Journal of Forensic and Medicolegal Lunggi Journal Perspektif: Jurnal Pendidikan dan Ilmu Bahasa Jurnal Penelitian Teknologi Informasi dan Sains Khirani: Jurnal Pendidikan Anak Usia Dini Causa: Jurnal Hukum dan Kewarganegaraan Jurnal Pengabdian Masyarakat Nian Tana Teknomatika: Jurnal Informatika dan Komputer Jurnal Pengabdian Masyarakat dan Riset Pendidikan RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Ruang Jurnal Ticom: Technology of Information and Communication Jurnal Peweka Tadulako Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Reinwardtia International Journal of Economics, Business and Innovation Research Akademika Penelitian Gizi dan Makanan (The Journal of Nutrition and Food Research) Jurnal Inovasi Artificial Intelligence & Komputasional Nusantara Jurnal Mitra Pengabdian Farmasi Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
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EXPLAINING AUDIT REPORT LAG : THE INFLUENCE OF CEO SUCCESSION AND FIRM CHARACTERISTICS Icih Icih; Ikka Rachmawati; Asep Kurniawan; Indah Umiyati; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1635

Abstract

Recent research has suggested a connection between Corporate Sustainable Management (CSM) endeavors and the transparency of financial reporting, highlighting CSM's role in mitigating information disparities between corporations and stakeholders. As CSM activities increase, it is believed that the quality of reported profits also enhances, benefiting both the company and its stakeholders. This research investigates how the origin of CEO succession, company operational complexity, company age, and financial condition influence audit report lag, especially for manufacturing firms listed on the IDX between 2018 to 2022. The research involved a population of 163 companies, utilizing purposive sampling to select a sample of 142 companies, resulting in a dataset comprising 650 data points. Data analysis utilized logistic regression through SPSS version 25 and Microsoft Excel. This research adopts a quantitative methodology, drawing upon secondary data sourced from annual reports accessible via the Indonesian Stock Exchange's official website or the respective companies' websites. Findings indicate that CEO succession origin and company's financial condition positively influence audit report lag, whereas company operations complexity and company age exhibit a negative association with audit report lag.
Post-Mortem High-Anion-Gap Metabolic Acidosis and Blood Formate Quantitation as Diagnostic Markers of Fatal Oplosan Intoxication: A Retrospective Diagnostic Accuracy Study at a Tertiary Forensic Center in Indonesia Bambang Sutrisno; Sri Mulyati; Karina Chandra; Jason Willmare
Sriwijaya Journal of Forensic and Medicolegal Vol. 4 No. 1 (2026): Sriwijaya Journal of Forensic and Medicolegal
Publisher : Phlox Institute: Indonesian Medical Research Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59345/sjfm.v4i1.257

Abstract

Introduction: Bootleg liquor (oplosan) containing illicit methanol remains a leading cause of preventable forensic death in Indonesia, yet objective post-mortem biochemical diagnostic criteria are incompletely standardised. Methods: This retrospective diagnostic accuracy study evaluated post-mortem high-anion-gap metabolic acidosis (HAGMA) and blood formate quantitation as confirmatory markers of fatal methanol intoxication at Hospital X, Central Java, between January 2019 and December 2023. Medical examiner records, autopsy reports, and post-mortem biochemistry data from 120 adult decedents were reviewed: 74 confirmed methanol (oplosan) fatalities and 46 non-methanol metabolic acidosis deaths as the comparison group. The reference standard was post-mortem blood methanol >20 mg/dL with documented oplosan exposure history. Post-mortem blood formate was quantified by gas chromatography–flame ionisation detection (GC-FID). Sensitivity, specificity, PPV, NPV, and ROC analysis were performed with 95% confidence intervals by the Wilson score method. Results: Mean blood formate was 18.8 ± 4.9 mmol/L in the methanol group versus 1.2 ± 0.8 mmol/L in controls (p < 0.001). Post-mortem albumin-corrected anion gap was 28.7 ± 5.1 versus 14.2 ± 4.6 mmol/L (p < 0.001). Blood formate >2.0 mmol/L achieved sensitivity 100% (95% CI 95.1–100%), specificity 80.4% (95% CI 65.9–90.1%), and AUC 0.989 (95% CI 0.971–0.998). HAGMA achieved sensitivity 94.6% (95% CI 86.4–98.0%), specificity 91.3% (95% CI 78.2–97.0%), and AUC 0.976. Combined positivity yielded a specificity 100% and a PPV 100%. Multivariable logistic regression identified formate as the dominant independent predictor (OR 123.8, 95% CI 21.6–709.3). Conclusion: Post-mortem blood formate and HAGMA are highly accurate complementary markers for confirming fatal oplosan intoxication and should be incorporated into standardised Indonesian forensic autopsy protocols.
IMPLEMENTASI PEMBIASAAN APEL PAGI DALAM PEMBENTUKAN KARAKTER DISIPLIN SISWA SEKOLAH DASAR Yoga Wahyu Dwi Safitri; Sri Mulyati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46404

Abstract

This study aims to describe the implementation of morning assembly habituation in shaping students’ disciplinary character at SD Negeri Mulur 01, Bendosari District, Sukoharjo Regency, Academic Year 2025/2026. The research was motivated by the low level of student discipline, such as tardiness and lack of order during school activities. This study employed a qualitative descriptive approach with a case study design. Data were collected through observation and interviews with the principal, teachers, and students. The results showed that morning assembly was conducted routinely and systematically every day before learning activities, including lining up, flag respect, prayer, short surah memorization, singing national songs, and delivering information. This habituation effectively shaped students’ disciplinary character, as reflected in punctuality, rule compliance, and orderly participation. Supporting factors included teacher collaboration, adequate facilities, and a conducive school environment, while inhibiting factors included weather conditions and student tardiness. Overall, consistent and structured morning assembly habituation can be an effective strategy to develop students’ disciplinary character in elementary schools.
KEY PERFORMANCE INDICATOR DALAM MENGUKUR KINERJA KARYAWAN DI UNIT PENGELOLA KEGIATAN LESTARI Syafrudin .; Diana Djuwita; Sri Mulyati
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 2 No. 2 (2017)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v2i2.2160

Abstract

Abstract Activity Management Unit Lestari established by the inter-village meetings which choose the evaluation process by using Key Performance Indicator. As a financial institution is very sensitive so it is necessary to determine the application of performance evaluation in evaluating an employee's performance required tools or methods are precisely tailored to the institution so that performance can be measured objectively. This study used a qualitative approach is to perform observations, interviews and review documents on Activity Management Unit Lestari. Primary data in this study is data obtained directly from the information through interviews and the results obtained from interviewing employees Activity Management Unit Lestari is then performed data reduction, data presentation and then verification and confirmation data. Results Overall Performance Assessment Activity Management Unit sustainable way based on scoring criteria with the Key Performance Indicator can be seen overall performance enough, from a financial perspective is not good, from the customer perspective is good, from the perspective of internal business processes poorly and growth perspective and learning both accumulated got enough.  Keywords: Performance Measurement, Key Performance Indicator, Employee Performance. Abstrak Unit Pengelola Kegiatan Lestari dibentuk oleh musyawarah antar desa yang memilih proses evaluasi dengan menggunakan Key Performance Indicator. Sebagai lembaga keuangan sangatlah sensitive maka dalam mengevaluasi sebuah kinerja karyawan diperlukan alat atau metode yang tepat disesuaikan dengan lembaga sehingga kinerja dapat diukur secara objektif. Penelitian ini menggunakan pendekatan kualitatif yaitu dengan melakukan pengamatan, wawancara dan penelaahan dokumen pada Unit Pengelola Kegiatan Lestari. Hasil Keseluruhan Penilaian Kinerja Unit Pengelola Kegiatan Lestari berdasarkan Kriteria penilaian dengan Key Performance Indicator dapat diketahui kinerja secara keseluruhan cukup, dari perspektif keuangan kurang baik, dari perspektif pelanggan baik, dari perspektif proses bisnis internal kurang baik dan perspektif pertumbuhan dan pembelajaran baik diakumulasi mendapat nilai cukup. Kata Kunci: Pengukuran Kinerja, Key Performance Indicator, Kinerja Karyawan.
Co-Authors Abas Basuni Jahari Abdullah Hasib abiel Aditya Pratama Abrar Muslim Achmad Fauzan Al Atsary Ade Rahmat Nahrowy Adeko, Riang Afriansyah Ariatama Afsun Aulia Nirmala Agam, Beryaldi Agus Irpan Nurhidayat AGUS RIYANTO ahmad arifin AHMAD RIDHO B31109025 Aisyatur Rodiyah Akhtar Rahmatul Rizki Akhyar Al Baihaqi Anas Albert Efendi Pohan Aldin Akbar Rahmatullah Alfia Nur Fadhilla Alfinna Rohmatu Rosyidah Alifia, Annisa Ambariani Andriana Marwanto Angga Tritisari Ani Susanti Anisaa Fauziyah Apriana Apriana Apriana Ardila Pratiwi Ari Mulyoto Arie Ardiansyah, Arie Arman Husni Asep Kurniawan Astuti Andjar Aula Chairunnisak Auzan Muhammad Yustanto Avrilya Iqoranny Susilo BAHRUDI EFENDI DAMANIK Bambang Sutrisno Bangun Nur Wijaya Bastian Arifin Bayu Lintang Pangestu Benito C Tan Boedi Setiawan Boon-Chuan Ho Bt. Ab. Hadi, Siti Hajar BUDI UTOMO Catur Fatchu Ukhriyawati Catur Fatchu Ukhriyawati Celina Cicilia Margaritha Charles Charles Daniarti, Yeni Dea Apriani Delisa Lestari Dena Merliana Dewi Mahartina Dewi, Yesi Puspita Dhomas Hatta Fudholi Diana Djuwita, Diana Dicky Pratama Putra Distyarini Primadita Dwi Catur Wulandari Dwi Hapsari Tjandrarini Dyah Retno Utari Dzaqiah, Meila Nazwa Eka AP Iskandar Eki Prafitri Ramadani Elizabeth Nafthaliana Bermuli Emy Koestanti Sabdoningrum Endah Sukmayanti Endang Supardi Endar Nirmala Eni Puji Astuti Entin Jumantini Eprina Intami Ery Harinanto Evelin Agusti Fachrul Razi Fahriza Aulia Fathurohman Fathurohman Fatika Faturrochman, Fedora Firda Fauzi Djuned Ferriastuti, Widiana Gea Mutiara Ghilman faza Ginting, Chrismis Novalinda Habibi Hidayat, Habibi Halimah Hanif Evendi Heni Pujiastuti Heri Budianto Hermin Ratnani Heryudarini Harahap Hesti Meilina Hesti Meilina Hideto Matsuyama Husain, Syepry Maulana Husda Marwan Hutapea, Dwight Mahaputera Marulitua I Nyoman Ehrich Lister Icih Icih Ida Haerida Iip Istirahayu Ikka Rachmawati Ilham Pratama Ima Susanti Indah Maharani Indah Puspita Sari Indah Umiyati Indria Mahgfirah Insanur Hanifuddin Ipah Nurhasanah Ira Sari Yudaniayanti Irnameria, Dira Iskandar Iskandar Ismudiono Ismudiono ita novita Jannah, Marichatul Jason Willmare Jinan Prabowoningtyas Juliasari, Noni Juwarin Pancawati, Juwarin Karina Chandra Khansa Syarahil Putri Kiki Krisitiandi Kiki Risdayanti Koko Prasetyo Kristiandi, Kiki Kristy Mellya Putri Kuncoro Jati, Dimas Kurniawan , Asep Lastri Mei Lestari Lestari, Syifa Puji Lili Dianah Lina Restita Sari Lucyana Indriastuti Lukmanul Hakim Lutfi Luthfi M. Alifudin Sena M. Najmi M. Saidin Mafiroh, Cindhi Mahgfirah, Indria Marsandi Manar Mei Candra Putri Meily Sawitri Melita Sugiarti Meutia Meutia Mohammad Arif Mufaro’ah Mufaro’ah Muhammad Aji Khoirun Muhammad Al-Mighwar Muhammad Hambal Muhammad Iqbal Aulawi Muhammad Rizhan Ridha Ridha Muhammad Thohawi Elziyad Purnama Mukramah Mumtaz Fahmi Ismail Munawaroh Muriir Halim Rosyadi Naila Zulfa Siregar Naomy Intan Della Nasrul Arahman Naufal Yaafi Aditama Nidom, Chairul Anwar Niken Nur’aini Niki Ratama NINA HERLINA Nove Hidajati Novi Efriyanti Novi Satria Pradja Novita Nur Afni Yunita Nur Andini Nuraeni Nuraeni Nuraida Faradhilla Nuraisyah Nurfi Afriansyah Nurhayati Nurhayati Nurhayati Nurhayati Nurhidayat, Agus Irpan Nursely, Dinda Paraningrum, Widiyaningtyas Paras Faturohim Paryatun Perpitasari, Dia Ayu Pipit Pilda Agustin Piterven Leonardo Manurung Poedji Hastutiek Pratama Putra Banusiandana Pudji Srianto Pujiyana Pujiyana Putri, Trisandi Eka Radiffa Fizry Nurfuadi Ramjan Agsay Ramon Zamora Rany Gesta Putri Rais Ratna Mega Sari Ravika Permata Hati Rendra RS, Esta Restu Bias Primandhika Retno Wijayanti Rica Tri Septinora Rimayanti Rimayanti Rini Fertiasari Rini Indrati Rini Indrati Riris Butarbutar Rita Mey Hardiaz Rohmat Taufiq Rusii’dy Nur Amin Safrina Amini Salimar Salimar Sandjaja - Sandjaja Sandjaja Sangkala Sari, Nurratri Kurnia Sayi Datur Rohmah Shintya Anugrah Rahmadani Siti Daryati Siti Hanan Siti Masrochah Soeharsono Soeharsono Sofia Brenieta Brilianti Solihat Solihat Sri Agus Sudjarwo Sri Hidanah Sri Pantja Madyawati Suhartato - Suherman Suherman Suherni Susilowati Sukma, Puspa Permata Sumardi Sadi Sumardi Sadi Sundaniawati Safitri Suparno Susi Mawarni Syafrudin . Syahraini Adhiya Lathifah Syamsul Anwar Syarifudin Syifa Anis Kurli Tatik Hernawati Tetep Tia Setiawati Titin Martini Tjasmana, Evelin Agusti Tjetjep syarif Hidayat Tri Wahyu Suprayogi Tubagus Faisal Umban Adi Jaya Virgilio Linis Wahyu Rinaldi Warsito, Sunaryo Hadi Widhy Nandha Saputra Widodo, Oky Setyo Winda Anggraeni Winda Angraeni Wiraguna, Sidi Ahyar Wiwit Aditama Wurlina, W Yana Heri Yani Astuti Yaya Dimas Andika Yekti Widodo Yeni Dhamayanti Yoga Wahyu Dwi Safitri Yoshikage Ohmukai Yudhia Fratidhina YUDI FEBRIYANTO Yulia Rianawati Yunardi Yusra, Muhammad