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Fajar Romadon; Zulgani Zulgani; Nurhayani Nurhayani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

fadil, mochamad; Dies, Dies nurhayati; Ningrum, Purwaningrum Lestari

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The plantation sector is one of the main pillars in Indonesia’s international trade. Commodities such as palm oil, rubber, coffee, and cocoa serve as leading export products that contribute significantly to the country’s foreign exchange earnings. This study aims to analyze the role of plantation commodity exports in Indonesia’s international economic performance and to identify the challenges faced. The method used is a descriptive qualitative approach through literature review from various scientific sources. The results indicate that plantation exports contribute substantially to economic growth, employment generation, and the stability of the trade balance. However, several challenges persist, including global price fluctuations, sustainability issues, and international trade barriers. Therefore, strategic policies are required to enhance the competitiveness of Indonesia’s plantation commodities in the global market.

Supaino Supaino; Diena Fadhilah; Rehulina Bangun; Sally Maya Vida

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the geopolitical conflict between the United States, Israel, and Iran in 2026 on global macroeconomic stability and climate change dynamics. Using a qualitative approach through a Systematic Literature Review (SLR), this research synthesizes findings from various international journal articles, reports, and academic sources. The results indicate that the conflict has significantly disrupted global energy markets, leading to a sharp increase in oil and gas prices. This energy shock has triggered global inflationary pressures, reduced purchasing power, and increased economic uncertainty across both developed and developing countries. Furthermore, monetary tightening policies implemented to control inflation have created trade-offs with economic growth, increasing the risk of global recession. On the fiscal side, government interventions such as energy subsidies have helped mitigate short-term impacts but have raised concerns about long-term fiscal sustainability. In addition, the energy crisis has slowed the transition toward renewable energy, thereby exacerbating climate change risks. The study highlights the interconnectedness between geopolitical conflict, macroeconomic instability, and environmental sustainability. Therefore, coordinated global policies and integrated economic strategies are essential to address these multidimensional challenges effectively.

Irwanto, Irwanto; Wuri, Margaretha Arnita; Hatulesila, Jan; Sahupala, Andjela; Soselisa, Fanny +1 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Tawiri Village, Teluk Ambon District, possesses non-timber forest product (NTFP) potential, including patchouli (Pogostemon cablin Benth.) as a high-value essential oil producer. Patchouli cultivation development faces limitations in farmers' capacity regarding technical cultivation, post-harvest handling, and product downstream processing. This community service activity aims to enhance the Citra Aroma Forest Farmer Group (KTH) capacity in sustainable patchouli cultivation. Activities were conducted from September to November 2025 using a participatory knowledge transfer approach based on the Knowledge Transfer Framework, encompassing awareness, acquisition, application, and knowledge utilization-evaluation stages. Implementation included socialization, technical training, field demonstrations, and cultivation mentoring. Results demonstrate increased knowledge and skills among KTH members in seedling selection, land preparation, planting techniques, and patchouli maintenance. The main output is a Pocket Book on Sustainable Patchouli Cultivation SOP integrating scientific knowledge with local practices. This activity contributes to strengthening farmer group institutional capacity, developing NTFP-based entrepreneurship, and supporting the achievement of SDGs 1 and SDGs 8.

Safitri Erna; Mursidah Mursidah; Carbuna Carbuna; Aswin Nasution

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Oil palm plantations constitute a leading subsector that plays a strategic role in regional economic development, particularly in Nagan Raya Regency, which is predominantly based on the agricultural sector. This study aims to analyze the role of the oil palm plantation subsector in promoting regional economic development using the Economic Base Theory as an analytical approach. A descriptive qualitative method with a literature study was employed. The data used consist of longitudinal secondary data for the period 2019–2024, sourced from official publications of Statistics Indonesia, regional development planning documents, and relevant scientific articles. The results show that the agricultural sector, dominated by the oil palm plantation subsector, makes a large and relatively stable contribution to the Gross Regional Domestic Product (GRDP) of Nagan Raya Regency, thereby qualifying it as a basic sector. This subsector also plays an important role in employment absorption, particularly in rural areas. However, the substantial economic contribution and labor absorption have not been fully accompanied by equitable improvements in community welfare, as indicated by the relatively slow decline in poverty rates. This condition suggests that the economic multiplier effect of the oil palm plantation subsector has not yet been optimal due to limited downstream activities and low value-added processing at the regional level. The study concludes that strengthening downstream industries and intersectoral linkages is necessary to ensure that the role of oil palm plantations can more effectively support inclusive and sustainable regional economic development.

Milawati Saranani; Mursal Junus; I Made Sukratman

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to determine the perception of Plasma Farmers/Partners on the Existence of PT. Tani Prima Makmur Oil Palm Plantation, Andabia Village, Anggaberi District, Southeast Sulawesi Province. The number of samples in the study was 54 respondents of partner/plasma farmers. There are two types of data in general, namely quantitative data and qualitative data. The data sources used in this study are primary data and secondary data. The data analysis method in this study is qualitative descriptive analysis, with a qualitative analysis model. With a Likert scale, the measured variables are described into variable indicators. Then the indicators are used as a starting point for compiling instrument items that can be in the form of questions or statements. The answers to each instrument item using a Likert scale have positive questions and negative questions. Based on the results of the analysis, it appears that public perception regarding the economic impact of PT Tani Prima Makmur's activities is assessed as a total score of 574, indicating that the existence of oil palm plantations has a positive impact on improving the economy of partner/plasma farmers. The overall social impact has a total score of 416, which means that the presence of oil palm plantations is perceived to have a negative impact on the social community of partner/plasma farmers.

Erdina Maharani; Gitta Destalya Adrian Nova; Asjhezarie Nauli; Cahya Bintang Lestari; Rama Yudi Prakasa Wibowo +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Used cooking oil is a household waste that is often disposed of carelessly, potentially polluting the environment and endangering health. In Battu Winagun Village, the availability of used cooking oil from household activities and the abundant potential of lemongrass plants have not been optimally utilized. This community service activity aims to increase the community's knowledge and skills in processing used cooking oil and lemongrass plants into environmentally friendly products with economic value, namely natural aromatherapy candles. The implementation method includes socialization of the negative impacts of used cooking oil on the environment, training in the process of filtering and processing used cooking oil, extracting lemongrass aroma, and assistance in making and packaging aromatherapy candles. The results of the activity showed that the Battu Winagun Village community was able to understand the importance of managing used cooking oil waste and utilizing lemongrass plants as a natural additive. This activity has an impact on reducing environmental pollution and opening up creative business opportunities based on the village's local potential. Thus, the use of used cooking oil and lemongrass plants can be a sustainable solution in waste management while improving the economy of the Battu Winagun Village community.

Mochamad Reza Adiyanto; M. Bagas Adi Saputra; Cindy Mildawati Virgina Putri; Nadaa Avria Hanum; Marta Margareta Dubri

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Community Service Program (KKN) is an implementation of the Tridharma of Higher Education aimed at dedicating knowledge and technology to society. This article analyzes the implementation of the KKN program by students of Universitas Trunodjoyo Madura Group 30 in Buddagan Village, Pademawu District, Pamekasan Regency, focusing on community empowerment through aspects of environment, education, entrepreneurship, and village digitalization. The activities were carried out using a participatory approach with observation techniques, interviews, and discussions with the community and village stakeholders. The flagship programs include the socialization of used cooking oil for making aromatherapy candles, installation of environmental education plaques, anti-bullying socialization at SDN Buddagan 2, and the creation of the official social media for Buddagan Village. The results show an increase in community awareness, especially among PKK mothers, regarding the health and environmental dangers of used cooking oil and the potential for a creative economy based on domestic waste. The anti-bullying program successfully instilled empathy and mutual respect values in students, while the village digitalization strengthened public access to information and a positive village image. The KKN program in Buddagan Village has had a positive impact on social behavior changes in the community and serves as a model for sustainable community service.

Fitri Fitri; Arfiani Arfiani; Nadya Auliya Ramadani; Mutiara Sabrina; Niken Stevani

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Infant massage is an early stimulation method that plays a role in increasing infant weight gain, sleep quality, and comfort. However, limited parental resources and access to healthcare facilities prevent massage services from being optimally implemented. This community service activity aims to improve infant health through homecare-based infant massage services that are easily accessible to families. The activity was conducted on June 22, 2025, in Bulukumba Regency, targeting five infants aged 2–5 months. The activity methods included: (1) initial weight measurement, (2) education on correct massage techniques, (3) massage using olive oil for 15–20 minutes, and (4) monitoring infant sleep patterns and comfort. Repeat measurements were conducted after the intervention. Results showed post-intervention weight gain in all infants, improved sleep patterns (infants fell asleep more easily and slept longer), and increased appetite. Mothers also demonstrated improved self-massage skills. In conclusion, homecare-based infant massage has been proven effective in improving infant comfort, sleep patterns, and weight gain. This program is worthy of continuation and expansion to support community midwifery services

Ni Kadek Ari Ayuningsih; Made Gede Wirakusuma

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study aims to examine the relationship between Corporate Social Responsibility (CSR) disclosure and profitability with firm value. The research was conducted on companies in the oil, gas, and coal sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The independent variables in this study are corporate social responsibility disclosure and profitability, while firm size is employed as a control variable. Firm value is proxied by Price to Book Value (PBV), whereas profitability is measured using Return on Equity (ROE). This study is grounded in Stakeholder Theory and Signaling Theory to explain the relationships among the variables. The sample was determined using purposive sampling, resulting in 29 companies. The data analysis techniques applied include Pearson correlation analysis and multiple linear regression to examine both the simple relationships and the effects of corporate social responsibility disclosure and profitability on firm value. The results indicate that corporate social responsibility disclosure has a negative relationship with firm value, while profitability shows a positive and significant relationship with firm value.

Moh Agung Maulana Iswanto; Cici Widya Prasetyandari; Yeni Kartikawati

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

Moh Agung Maulana Iswanto; Cici Widya Prasetyandari; Yeni Kartikawati

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

Noor Hujjatusnaini

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance students’ knowledge and awareness regarding natural cosmetic formulations through training on the development of a natural deodorant balm, “Nature DeoBalm.” The activity was conducted at the Entrepreneurship Laboratory of UIN Palangka Raya and involved fifth-semester students of the Biology Education Department as participants. The training integrates promotive and applicative approaches, combining theoretical education on the risks of synthetic deodorants with direct observation of the production process for natural deodorant balm. The program emphasized the use of safe, plant-based ingredients such as beeswax, coconut oil, shea butter, vitamin E, and essential oils, which are known for their antibacterial, moisturizing, and skin-protecting properties. The implementation included several stages: preparation, material presentation, demonstration of the formulation process, product observation, evaluation, and documentation. Results showed that students demonstrated increased understanding of natural cosmetic components, formulation techniques, and the benefits of natural deodorants. They also developed a heightened awareness of environmentally friendly personal care products and showed interest in exploring entrepreneurial opportunities in herbal-based cosmetics. This program highlights the importance of introducing natural cosmetic innovation in higher education environments as a way to build scientific literacy, practical skills, and entrepreneurial competence. Overall, the activity successfully provided meaningful learning experiences and promoted the utilization of natural ingredients as sustainable alternatives to synthetic deodorant products.

Putri, Dini Amalia; Kurniaty, Tri; Afifah, Belia; Dewi, Ilma Satriana; Yogy Rasihen +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Food-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting household economic growth, including in Sialang Village, Bangkinang Subdistrict. One of the local businesses, “Keripik Cabe dan Mie Kuning Bu Inun,” produces cassava chips using traditional frying methods, which result in high oil absorption, inconsistent quality, short shelf life, and low production efficiency. Limited knowledge of food processing technology, sanitation, and food safety standards further hinders business development. This community service program aims to address these challenges through the application of low-oil frying technology, training on Good Manufacturing Practices (GMP), production assistance, and periodic evaluation. The implementation method includes field observation, technical training, technology demonstration, production mentoring, and monitoring. The results show significant improvements in product quality, indicated by lower oil content, crispier texture, brighter color, and longer shelf life. Efficiency in oil usage and process stability also increased. Moreover, the knowledge and skills of MSME actors in sanitation, food safety, and production management improved considerably. Overall, the program successfully enhanced the competitiveness of the MSME, strengthened production sustainability, and provided positive economic impacts. This initiative can serve as a replicable model for other food MSMEs facing similar challenges.

Mika Lestari; Qayla Sa’adatu Gina; Salsa Dzakia Fitriani; Endah Ayu Atika; Nur Nadya Anggraeni +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

Mika Lestari; Qayla Sa’adatu Gina; Salsa Dzakia Fitriani; Endah Ayu Atika; Nur Nadya Anggraeni +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

M. Rifki Hernando; M. Ridwansyah; Zainul Bahri

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Muaro Jambi Regency is one of the main centers of smallholder oil palm plantations that plays an important role in the economy of Jambi Province through its contribution to crude palm oil (CPO) exports and tax revenues. This study aims to analyze farmer characteristics and the effects of land area (X1), plant age (X2), forest and land fire impacts (X3), labor (X4), and fertilizer use (X5) on the production of fresh fruit bunches (FFB) of smallholder oil palm in Kumpeh District. This study used a descriptive quantitative approach with primary data collected through a survey of 139 respondents and analyzed using multiple linear regression with the help of SPSS version 25. The results show that the average characteristics of farmers include an age of 44 years, an average of 2 dependents, land area of 2 hectares, plant age of 10 years, high fire impact scores, labor use of 2 workers, fertilizer use of 1,120 kg, and production of 20,000 kg. The regression results indicate that land area, plant age, and fertilizer use have a significant effect on production, while labor and forest and land fires do not have a significant effect on smallholder oil palm production.

Ulul Ilmi; Eko Vibi Nurwansyah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

Ulul Ilmi; Eko Vibi Nurwansyah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

Hanna Febriyani; Taat Kuspriyono

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.