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All Journal Competitor : Jurnal Pendidikan Kepelatihan Olahraga Jurnal Ilmu dan Riset Akuntansi
Renita Aprilia, Renita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Aprilia, Renita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis study aims to examine empirically the effect of adoption of IFRS, Quality Auditor, Company Size andSolvency against Timeliness Submission of Financial Reports on Consumer Goods company in the year 2012 to2015. This type of research is quantitative. The population in the study are all Consumer Goods company listedon the Indonesia Stock Exchange and give a financial report for the period 2012-2015 of the 36 companies, with asampling technique used jenuh sampling. Data were analyzed using multiple linear regression. Based on theresults of hypothesis testing can be concluded that variable; 1) Application of IFRS significant effect onTimeliness of submission of Financial Statements on Consumer Goods company in the year 2012 to 2015.Companies that have implemented IFRS disclosures are required to perform extensive, 2) Quality Auditorsignificantly influence the accuracy of time Submission of Financial Reports on Consumer Goods company inthe year 2012 to 2015. KAP large (affiliated with the International KAP) has isentif more powerful and havemore human resources to complete the audit work a lot faster to maintain its reputation them.3) company sizesignificantly influence the companys submission of Financial Statements Consumer Goods in 2012 -2015, Thelarger the company, the better the control system owned 4) Solvency significantly influence the accuracy of timeSubmission of Financial Reports on Consumer Goods company in the year 2012 to 2015. The high amount ofdebt the company will lead the audit process is relatively long due to the increase for auditor in the processaudting.Words key: IFRS, Quality Auditor, Company Size, Solvency, Timeliness of submission of Financial Statements
Analysis of School-Based Management (MBS) On School Health Business Activities (UKS) In Utara Sumedang District Aprilia, Renita; Muhtar, Tatang; Alif, Muhammad Nur; Lengkana, Anggi Setia
COMPETITOR: Jurnal Pendidikan Kepelatihan Olahraga Vol 17, No 1 (2025): February
Publisher : UNIVERSITAS NEGERI MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/cjpko.v17i1.72026

Abstract

Enhancing student health and improving the quality of education are the core objectives of the School Health Program (UKS). However, its implementation continues to face several challenges, including inadequate facilities, limited student awareness of health, and low parental engagement. This study aims to evaluate the application of School-Based Management (MBS) in supporting the effectiveness of the UKS program. A qualitative approach with a phenomenological design was used. Data were gathered through interviews, observations, and document analysis, involving school principals, physical education teachers (PJOK), and students as participants. Data analysis was conducted using NVivo 12 software to explore relationships among variables. The findings reveal that the implementation of SBM within the UKS program has yet to be fully optimized. Schools struggle to provide adequate health facilities, develop student health cadres, and coordinate with community health centres (Puskesmas). Limited human resources and a lack of parental involvement also remain significant barriers. In addition, UKS policies in some schools are not yet systematically structured, leading to less effective implementation. Nevertheless, the UKS program holds strong potential to enhance the quality of health education. Ensuring greater effectiveness and sustainability requires more focused policies, adequate resource support, and strengthened collaboration with external health professionals.
Co-Authors Alif, Muhammad Nur Lengkana, Anggi Setia Sutjipto Ngumar, Sutjipto Tatang Muhtar, Tatang