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All Journal Jurnal Riset Bisnis dan Investasi Equivalent : Journal of Economic, Accounting and Management Jurnal Citra Pendidikan Anak
Syahrul Munawar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Pengaruh Profitabilitas,Ukuran Perusahan dan Komite Audit terhadap Audit Delay pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Irvan Noormansyah; Syahrul Munawar
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.696

Abstract

Abstract : This study aims to determine the effect of profitability, company size and audit committee on audit delay in property and real estate companies listed on the Indonesian stock exchange in the 2019-2021 period. This research uses an associative quantitative approach, measured using a panel data regression-based method with Eviews version 12. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample is determined based on purposive sampling method, with a total sample of 25 companies so that the total observations in this study were 75 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the websites: www.idx.co.id, www.idnfinancials.com, and the company's official website. Hypothesis testing using the t test. The results of the study prove that, (1) Profitability has no effect on audit delay, (2) Company size has an effect on audit delay, (3) Audit Committee has no effect on audit delay. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2019-2021. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, diukur dengan menggunakan metode berbasis regresi data panel dengan Eviews versi 12. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 25 perusahaan sehingga total observasi dalam penelitian ini sebanyak 75 obeservasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs: www.idx.co.id, www.idnfinancials.com, dan website resmi perusahaan. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa, (1) Profitabilitas tidak berpengaruh terhadap audit delay, (2) Ukuran Perusahaan berpengaruh negatif terhadap audit delay, (3) Komite Audit tidak berpengaruh terhadap audit delay.  
PENERAPAN PROGRAM KESEHATAN DAN KESELAMATAN SERTA NUTRISI DALAM MENDUKUNG TUMBUH KEMBANG ANAK USIA DINI Tazqia Atiqatus Zahra; Zahwa, Najwa Putri; Selvia Fernanda Putri; Syahrul Munawar; Annafi’ Nurul ‘Ilmi Azizah
Jurnal Citra Pendidikan Anak Vol. 5 No. 2 (2026): Jurnal Citra Pendidikan Anak
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jcpa.v5i2.6907

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan program kesehatan, keselamatan, dan nutrisi dalam mendukung tumbuh kembang anak usia dini di TK Al-A’raaf. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Subjek penelitian meliputi anak usia 4-6 tahun, guru, dan kepala sekolah. Hasil penelitian menunjukkan bahwa program telah dilaksanakan secara terintegrasi melalui pembiasaan Perilaku Hidup Bersih dan Sehat (PHBS), seperti mencuci tangan, toilet training, dan menjaga kebersihan lingkungan. Fasilitas kesehatan seperti UKS dan P3K tersedia dan didukung kerja sama dengan puskesmas serta pemeriksaan kesehatan berkala. Dalam aspek nutrisi, sekolah menerapkan program makan sehat dan menjalin komunikasi dengan orang tua, meskipun kebiasaan makan anak masih dipengaruhi lingkungan keluarga. Dari segi keselamatan, sekolah telah menerapkan pencegahan bullying, menyediakan fasilitas keamanan, serta melakukan simulasi tanggap darurat. Secara keseluruhan, penerapan program ini berkontribusi positif terhadap perkembangan anak, meskipun masih diperlukan peningkatan keterlibatan orang tua dan inovasi dalam pembiasaan konsumsi makanan sehat.
Pengaruh Live Tiktok Terhadap Minat Beli Merchandise di Persib Store Tasikmalaya Ilhaam Rustada Riksanata; Adhitya Rahman Putra; Azril Darussalam; Syahrul Munawar; Tian Dziqri Fauzan; Yunan Arifin
Jurnal Riset Bisnis dan Investasi Vol. 10 No. 2 (2026): Agustus 2026
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The growth of social media particularly TikTok has led to changes in digital marketing strategies through the “live selling” feature, which enables direct interaction between sellers and buyers. Persib Store Tasikmalaya has utilized TikTok Live as a promotional tool and a platform for selling merchandise to boost consumer purchasing interest. This study aims to determine the extent to which TikTok Live influences consumer purchasing interest at Persib Store Tasikmalaya. The research method employs a quantitative approach by distributing questionnaires to 55 respondents who had previously watched live streams on TikTok from Persib Store Tasikmalaya. The data were then analyzed using SPSS 26 software and underwent validity and reliability testing, simple regression analysis, determination coefficient calculation, F-test, and t-test. The results showed that all instruments were valid and reliable, with Cronbach’s Alpha values of 0.959 for the TikTok Live variable and 0.966 for Purchase Intention. The results of the simple regression analysis show that TikTok Live has a positive and significant effect on Purchase Intention, with a significance value of 0.000 < 0.05 and a regression coefficient of 0.891. A coefficient of determination of 0.603 indicates that TikTok Live accounts for 60.3% of the variation in Purchase Intention, while the remainder is influenced by other factors outside the scope of this study. Based on the results of this study, it can be concluded that the TikTok Live streams conducted by Persib Store Tasikmalaya have a positive and significant effect on purchase intent for the merchandise offered by Persib Store Tasikmalaya. Consequently, the higher the quality of the live streams, the better the results will be, as consumer purchase intent increases.
Co-Authors Adhitya Rahman Putra Annafi’ Nurul ‘Ilmi Azizah Azril Darussalam Ilhaam Rustada Riksanata Irvan Noormansyah Selvia Fernanda Putri Tazqia Atiqatus Zahra Tian Dziqri Fauzan Yunan Arifin Zahwa, Najwa Putri