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All Journal ITEj (Information Technology Engineering Journals) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan SELAYAR: Jurnal Pengabdian Masyarakat
Prasetya, Angga
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Religion Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Education Electrical & Electronics Engineering Mathematics

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The Moderating Role of Leverage on Capital Intensity on Accounting Conservatism Aprilia, Ferlis; Azis, Azolla Degita; Prasetya, Angga; Rumiasih, N.A
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This research aims to examine the moderating role of leverage on capital intensity in relation to accounting conservatism. Using SPSS 26 and the purposive sampling method, this research focuses on manufacturing companies in the consumer goods and agricultural sectors listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The results show that capital intensity has a positive effect on accounting conservatism, while leverage has a negative effect. This means that the higher the capital intensity, the more conservative the company's financial statements, while companies with high leverage tend to be less conservative. Furthermore, Leverage does not moderate the relationship between capital intensity and accounting conservatism. These findings provide practical implications for manufacturing companies, investors, and regulators. Companies should consider capital intensity and leverage in conservative accounting policies. Investors can leverage this information for better decision making, and regulators can use these results to promote transparency in the manufacturing sector. This research also opens up opportunities for further study on other factors that influence accounting conservatism.
An In-Depth Analysis of Smart Service Systems: Exploring Concepts and Overcoming Challenges Prasetya, Angga; Wibawa, Rusman; Riche, Paranita
ITEJ (Information Technology Engineering Journals) Vol 8 No 1 (2023): June
Publisher : Pusat Teknologi Informasi dan Pangkalan Data IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/itej.v8i1.117

Abstract

This comprehensive survey delves into the realm of Smart Service Systems, aiming to provide an in-depth analysis of its fundamental concepts and address the challenges faced in its implementation. Smart Service Systems represent a transformative paradigm that leverages cutting-edge technologies, such as artificial intelligence, Internet of Things, and cloud computing, to enhance the efficiency, effectiveness, and personalization of service delivery. The paper explores the key components and underlying principles that form the backbone of these systems, shedding light on their potential applications and benefits across various domains. However, the realization of Smart Service Systems comes with a set of formidable challenges that need to be tackled. These challenges encompass technical, ethical, legal, and societal aspects, among others. By examining and understanding these obstacles, the paper aims to propose potential strategies and solutions to overcome them. The analysis is further enriched with case studies and real-world examples to provide valuable insights for researchers, practitioners, and policymakers. In conclusion, this survey serves as a comprehensive resource for the exploration of Smart Service Systems, illuminating the path towards harnessing their full potential while addressing the complexities they present. It is hoped that this work will inspire further research and foster advancements in this burgeoning field, ultimately leading to the widespread adoption and integration of intelligent service systems for a more efficient and sustainable future.
Transformasi Digital Madrasah di Era Industri 4.0 Pengalaman Pengabdian Masyarakat di Kecamatan Sidoarjo, Kabupaten Sidoarjo Sugiarto, Bambang; Prasetya, Angga; Nur, Salsabila
SELAYAR: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2025): SELAYAR: Jurnal Pengabdian Masyarakat, Juni 2025
Publisher : Gema Cendekia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/selayar.v1i3.121

Abstract

Transformasi digital di madrasah menjadi salah satu kunci penting dalam meningkatkan kualitas pendidikan di era Industri 4.0. Penelitian ini bertujuan untuk mengeksplorasi pengalaman pengabdian masyarakat di Kecamatan Sidoarjo, Kabupaten Sidoarjo, dalam menerapkan teknologi digital di madrasah. Kegiatan pengabdian ini mencakup pelatihan penggunaan platform pembelajaran digital kepada 50 guru dan 200 siswa dari tiga madrasah di daerah tersebut. Hasilnya, 85% guru melaporkan peningkatan kemampuan dalam mengelola pembelajaran digital, terutama dalam menggunakan aplikasi seperti Google Classroom dan Zoom. Sementara itu, 75% siswa menunjukkan peningkatan partisipasi aktif dalam kelas daring setelah diterapkannya teknologi ini. Namun, 40% peserta mengalami kesulitan dalam mengakses materi pembelajaran secara online, yang dipengaruhi oleh keterbatasan akses internet di beberapa area. Secara keseluruhan, program ini berhasil meningkatkan kualitas pembelajaran, meskipun masih ada tantangan terkait infrastruktur yang perlu diperbaiki. Penelitian ini memberikan kontribusi penting dalam merancang kurikulum berbasis teknologi di madrasah dan mempercepat adaptasi pendidikan digital di Indonesia.
Co-Authors Aprilia, Ferlis Azolla Degita Azis Bambang Sugiarto N. A. Rumiasih Nur, Salsabila Riche, Paranita Wibawa, Rusman