Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Ascendia: Journal of Economic and Business Advancement
Nabila Tijani Tharifah
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara Amelia Kartika; Cindy Aryani Putri; Seniman Hati Zebua; Nasirwan, Nasirwan; Nabila Tijani Tharifah
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/xhbbnv76

Abstract

This study examines audit report lag from the perspective of audit firm size and company size within the coal mining subsector listed on the Indonesia Stock Exchange. The research adopts a qualitative, non-empirical approach based on a systematic literature review, integrating conceptual and empirical insights to explain the determinants of audit timeliness. The findings indicate that audit firm size plays a critical role in shaping audit efficiency, where larger audit firms are associated with higher audit quality, stronger resources, and more structured methodologies that contribute to shorter audit completion periods. On the firm side, company size reflects both organizational capacity and operational complexity, creating a dual effect on audit report lag. While larger firms benefit from more sophisticated internal control systems and reporting readiness, they also face higher complexity that may extend audit procedures. The interaction between auditor characteristics and firm attributes produces a dynamic and context-dependent pattern of audit report lag.  
Peningkatan Kemampuan Mahasiswa dalam Manajemen Usaha, Produksi dan Operasi melalui Kunjungan Industri PT. XYZ Fadli Agus Triansyah; Andi Cici Thania; Marito Ritonga; Nela Permata Sari Lubis; Sakina Balqis; Nabila Tijani Tharifah; Al Wahfi Suhada Sipahutar; Muh Ainul Yaqin; Hafiz Irwandi
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i1.2446

Abstract

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.
Co-Authors Al Wahfi Suhada Sipahutar Amelia Kartika Andi Cici Thania Cindy Aryani Putri Fadli Agus Triansyah Hafiz Irwandi Marito Ritonga Muh Ainul Yaqin Nasirwan Nasirwan nela permata sari lubis Sakina Balqis Seniman Hati Zebua