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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Indonesia
Hera
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Economics, Econometrics & Finance Education

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PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN Bagaskara, Daffa; Petrol; Hera
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.442

Abstract

Audit report lag is the time it takes to complete an audit and publish financial reports. The importance of issuing audit reports at the right time has led to numerous studies exploring the factors that affect audit report lag. The purpose of this study was to examine the effect of company size, KAP size, and audit quality on audit report lag in health sector companies. The population that is the object of this research is health sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The total population was 60 companies, this research was obtained using purposive sampling technique which then resulted in 15 research samples. for further investigation. The analysis technique used is multiple linear analysis. Based on data analysis and discussion, it can be concluded that Company Size, KAP Size, and Audit Quality have an effect on Audit report lag. The results showed that company size and KAP size had an influence on audit report lag, while audit quality had no effect. The simultaneous results of the results of this study indicate that there is an influence between company size, KAP size, and audit quality on audit report lag.
DIGITALISASI LAYANAN PUBLIK DAN PELESTARIAN BUDAYA LOKAL IMPLEMENTASI KKN SMART VILLAGE DI DESA USSU Rahma Cahyani; Ninis Renita S; Hera; Amelia; Yurnita Gujali; Ragil Arrayyan; Nabila Fatika Sari Z; Rezha Fauziah; Sriwulandari Bahtiar; Nurcindy; Desi
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.1916

Abstract

Transformasi digital yang semakin cepat menuntut desa untuk beradaptasi menuju konsep desa cerdas tanpa meninggalkan nilai-nilai lokal yang telah mengakar. Pelaksanaan Kuliah Kerja Nyata (KKN) Smart Village di Desa Ussu, Kecamatan Malili, Kabupaten Luwu Timur, dilaksanakan sebagai langkah memperkuat identitas budaya masyarakat melalui pendekatan Asset Based Community Development (ABCD), yang menekankan pemanfaatan kekuatan dan potensi lokal sebagai dasar pembangunan yang berkelanjutan. Seluruh rangkaian kegiatan dilakukan melalui tahapan discovery, design, define, hingga refleksi dengan melibatkan masyarakat secara langsung. Program KKN ini menghasilkan sejumlah pencapaian penting, seperti pengembangan website resmi desa, penerapan layanan administrasi digital melalui Digides (Digitalisasi Desa), penyusunan infografis layanan publik, serta pembuatan video edukasi digital. Inovasi-inovasi tersebut berdampak positif terhadap peningkatan literasi digital warga, efektivitas layanan administrasi, keterbukaan tata kelola, serta meningkatnya peran aktif masyarakat dalam proses pembangunan. Temuan ini menunjukkan bahwa pemanfaatan teknologi yang dipadukan dengan kearifan lokal mampu menciptakan tata kelola desa yang adaptif, partisipatif, dan berorientasi pada keberlanjutan. Dengan demikian, KKN Smart Village di Desa Ussu dapat dijadikan contoh model pemberdayaan masyarakat dalam mewujudkan desa cerdas berbasis kearifan lokal di era digital.
Co-Authors Amelia Bagaskara, Daffa Desi Nabila Fatika Sari Z Ninis Renita S Nurcindy Petrol Ragil Arrayyan Rahma Cahyani Rezha Fauziah Sriwulandari Bahtiar Yurnita Gujali