Relevance is one of the qualitative qualities of financial statements. If financial statements are submitted on time, they can be considered relevant. Audit report lag is closely related to timely report submission. It can increase the efficiency and quality of financial reports and enable users to rely on financial statement information when making judgments. The amount of enterprises still filing financial reports late demonstrates that punctuality remains a serious hurdle for Indonesian businesses. In contrast to earlier research, this study examines all manufacturing businesses listed on the Indonesia Stock Exchange between 2015 and 2019 using Multiple Linear Regression Analysis and Moderated Regression Analysis. The results of the study indicate that tenure audit has a significant impact on audit report lag, that the size of a public accounting firm has no significant impact on audit report lag, and that auditor industry specialization significantly moderates the impact of tenure audit and the scope of general accounting firm on audit report lag.
Keluarga memegang peranan penting pada kegiatan suatu negara karena permintaan dan penawaran uang dan barang bermula dari keluarga. Kondisi ekonomi suatu negara menjadi salah satu tolak ukur keberhasilan suatu negara, semakin kuat dan baik ekonomi kelauarga maka akan semakin kuat dan sejahtera pula suatu negara. Sejak tahun 2020 hampir seluruh negara menghadapi dan terkena pandemi Covid 19. Imbas virus tersebut memukul perekonomian Indonesia dan menghantam hampir seluruh lapisan masyarakat pada semua sektor baik formal maupun informal. Meningkatnya pengangguran karena penurunan kegiatan industri, transportasi, pendidikan dan lainnya mengakibatkan perekonomian masyarakat terseok-seok terutama ekonomi keluarga (rumah tangga). Pendapatan keluarga menjadi menurun, apalagi sejak pemerintah memberlakukan kebijakan mengurangi kegiatan di luar rumah seperti Physical distancing, social distancing, PSBB serta PPKM. Penurunan pendapatan keluarga ini tidak hanya menimbulkan dampak ekonomi secara mikro yaitu turunnya kesejahteraan keluarga, tetapi juga makro dengan turunnya indeks kemakmuran negara serta munculnya masalah sosial dan psikologis. Untuk itu dibutuhkan kepedulian dan kerjasama seluruh elemen masyarakat untuk menghadapi dampak Pandemi ini, salah satunya dengan memberikan edukasi ketahan ekonomi keluarga.
This research aimed to generate watershed recharge zone with weighted value, and determine the effect of rainfall factor for watershed recharge zone assessment. Determining watershed recharge zone is one of essential part in integrated water resources management. Watershed recharge zone is used for preventing land use conversion that mostly happened in urban area watershed. In Indonesia, Ministry of public works and housing was determined recharge zone spatial criteria as stated in Ministry regulation number 10/2015, consist of following factors: rainfall, slope, land use and soil texture and use weighted method to generate recharge zone. The selection of Cisadane Watershed for case study based on watershed varying characteristics and was determined to be one of priority watershed in Indonesia. Each factors (rainfall, slope, landuse and soil texture) will be further analysed with spatial classification as a grid with 2 modelling scheme: modelling with slope, land use and soil texture as internal factor and modelling with rainfall as external factor. These scheme result rainfall is sensitive factor to generate watershed recharge zone and increase potential water recharge from domination of ‘average-good’ to ‘moderate-good’ in Cisadane Watershed. This research is a desk study and further can be developed with ground test validation.
<p><em>In Indonesia, water resources management planning has done based on river area. But the problem is the calculation still based on population data with administrative boundary. This is caused by the lack of population data with watershed or river area boundary. Geographical Information System (GIS) is a tools to analyze, visualize and interpret data with spatial and geographic data. For this research, GIS is used to generate population data with watershed and river area boundary,then the result will used for domestic water demand calculation for Cisadane upstream watershed. For all district in Cisadane Upstream Watershed, the largest district in entire watershed are Cibungbulang, Leuwiliang and Nanggung. But the most dense population are Ciomas, Ciampea and Cibungbulang. The calculation using watershed boundary resulting significant difference from district boundary. With spatial data population using watershed boundary, domestic water demand calculation result can be more accurate than using all district population data. </em></p>
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