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All Journal Jurnal Akuntansi dan Bisnis YURISDIKSI : Jurnal Wacana Hukum dan Sains Jurnal Riset Ilmu Kesehatan Umum dan Farmasi The Journal General Health and Pharmaceutical Sciences Research
Agung Wijayanto
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Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Other

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Karakteristik Komite Audit dan Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) Djuminah Djuminah; Agung Wijayanto
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.846

Abstract

This research aims at examining the influence of Audit Committee upon Audit Report Lag. The observation was taken based on 198 sample data in the years of 2019 - 2020. Its source was from listed manufacturing industry in BEI. The results of this study shows that Audit Committee’s Meeting, The Audit Committee’s Financial Skill and Size of Audit Commitee do not affect to Audit Report Lag. There is a control variable: a close geographical position of both auditor and client, gives a positive impact to The Audit Report Lag. Keywords: audit Committee’s meeting, audit committee’s financial skill, size of audit commitee and audit report lag. Penelitian ini bertujuan untuk menguji pengaruh Komite Audit terhadap Audit Report Lag. Pengamatan diambil berdasarkan 198 sampel data pada tahun 2019 - 2020. Sumbernya dari industri manufaktur yang terdaftar di BEI. Hasil penelitian ini menunjukkan bahwa Rapat Komite Audit, Keterampilan Keuangan Komite Audit dan Ukuran Komite Audit tidak berpengaruh terhadap Audit Report Lag. Ada variabel kontrol: posisi geografis yang dekat antara auditor dan klien, memberikan dampak positif terhadap The Audit Report Lag.
Debt Settlement Strategy: Concurrent Creditor Rights And Debtor Asset Security Agung Wijayanto; Sunny Ummul Firdaus; Heri Hartanto
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 20 No. 1 (2024): June
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v20i1.234

Abstract

This research analyzes debt settlement strategies in fulfilling the rights of concurrent creditors to the debtor's assets used as debt collateral, considering Aristotle's concept of proportional justice. Through a normative juridical approach, this research explores applicable laws and regulations, case studies, and related literature to understand the dispute resolution mechanism between concurrent creditors and preferred creditors. The results show that the main challenge in achieving proportional justice for concurrent creditors arises when the debtor's assets are insufficient to fulfill all debt obligations. Some debt settlement strategies identified include debt restructuring, rescheduling payments, and mediation or arbitration mechanisms. Discussion of the research results highlighted the importance of legal protection for concurrent creditors in debt settlement, which aligns with Aristotle's concept of proportional justice. Policy recommendations include the expansion of the court's authority to handle cases involving conflicting creditor rights. This research is expected to contribute to the development of fairer and more effective policies for concurrent creditors and provide practical guidance for legal practitioners in handling cases involving debtor asset collateral.
Manfaat Preventif Ginkgo Biloba dalam Kedokteran : Tinjauan Sistematik Agung Wijayanto; Fahmi Nofriandi; M. Syaoqi
Jurnal Riset Ilmu Kesehatan Umum dan Farmasi (JRIKUF) Vol. 2 No. 2 (2024): April : Jurnal Riset Ilmu Kesehatan Umum dan Farmasi (JRIKUF)
Publisher : LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/jrikuf.v2i2.617

Abstract

This systematic literature review (SLR) aims to evaluate the preventive benefits of Ginkgo Biloba in the fields of pulmonary health, cardiovascular health, and forensic medicine. The analysis includes randomized controlled trials (RCTs), in vivo experimental studies, and relevant literature reviews from the past five years. This study follows PRISMA guidelines to assess the effectiveness of Ginkgo Biloba in addressing respiratory disorders, enhancing cardiovascular function, and supporting forensic medicine, particularly in toxicity management and cognitive recovery. Based on the search results, 12 articles that met the inclusion criteria were selected for further analysis, providing evidence of the positive potential of Ginkgo Biloba across these three areas.
Peran Herbal Medicine dalam Pencegahan Gangguan Neuro-Oftalmologis, Psikiatrik, dan Toksikologi Forensik : Suatu Kajian Sistematik Ardizal Rahman; Hengky Ardian; Agung Wijayanto; Dwi Wijayanti
The Journal General Health and Pharmaceutical Sciences Research Vol. 1 No. 3 (2023): September: The Journal General Health and Pharmaceutical Sciences Research
Publisher : LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/tjghpsr.v1i3.615

Abstract

Neuro-ophthalmological, psychiatric, and toxicological disorders caused by exposure to toxic substances represent a growing global health concern. Preventive approaches using herbal medicine have gained attention due to their relatively favorable safety profiles and broad pharmacological benefits. This study aims to investigate the effectiveness of herbal medicine in preventing disorders across these three domains, based on the latest scientific literature. The review was conducted following the PRISMA 2020 guidelines, with literature searches performed through PubMed, Scopus, and ScienceDirect using keyword combinations such as "herbal medicine," "prevention," "neuro-ophthalmology," "psychiatry," and "toxicology." A total of 27 studies met the inclusion criteria. The findings reveal that certain herbal plants, including Ginkgo biloba, Curcuma longa, and Melissa officinalis, possess neuroprotective, antioxidant, and anxiolytic properties. In conclusion, herbal medicine holds promising potential as part of a preventive strategy against neuro-ophthalmological, psychiatric, and forensic toxicological disorders, although further research is needed to achieve standardization and clinical validation.
Co-Authors Ardizal Rahman Djuminah Djuminah DWI WIJAYANTI Fahmi Nofriandi Hengky Ardian Heri Hartanto M. Syaoqi Sunny Ummul Firdaus