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All Journal Konversi Jurnal Harmoni: Jurnal Akuntansi dan Keuangan SELAYAR: Jurnal Pengabdian Masyarakat Manager : Jurnal Ilmu manajemen
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

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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

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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.
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: 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.
The Influence of Organizational Motivation and Commitment on Employee Retention in the Educational Services Sector at the University Level Kusumah, Anuraga; Wibowo, Agung; Prasetya, Angga
Manager : Jurnal Ilmu Manajemen Vol. 8 No. 3 (2025): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v8i3.1894

Abstract

This study aims to analyze the influence of work motivation and organizational commitment on employee retention in the education service sector. In an era of competition and increasingly high dynamics in the world of work, educational institutions face great challenges in retaining qualified educators and administrative staff. This study uses a quantitative approach by distributing questionnaires to 75 respondents from educators and administrative staff at Ibn Khaldun University. The results of multiple regression analysis showed that both work motivation and organizational commitment had a positive and significant effect on employees' decisions to stay at the institution. This study provides practical recommendations for education management in developing strategies to increase HR motivation and loyalty
Utilisation of palm oil fibre cake biomass for magnetic nanoparticle biocomposites as adsorbents in Sasirangan liquid waste treatment Ukhrawi, Syamsul Ma'arif Putra; Nata, Iryanti Fatyasari; Juwita, Rinna; Gazaly, Ahmad; Karima, Ismi Nur; Prasetya, Angga
Konversi Vol 14, No 2 (2025): OCTOBER 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/k.v14i2.24322

Abstract

Palm kernel fibre (fibre cake) is a waste product from the palm oil industry that has potential as a source of natural fibre. This study aims to utilise fibre cake to produce magnetic nanoparticle biocomposites as adsorbents for reducing the lead (Pb2+) content and Total Suspended Solids (TSS) in Sasirangan liquid waste. The research produced two types of biocomposites: one without amino groups (FCB-M) and one with amino groups (FCB-MH). Observations from Scanning Electron Microscopy (SEM) showed that magnetic nanoparticles had formed on the surface of the fibre cake. Treatment of palm oil fibres with NaOH restructured amorphous cellulose into crystalline cellulose, as indicated by a 30.25% increase in the Crystalinity Index (CrI) based on X-Ray Diffraction (XRD) analysis. The Pb²⁺ content absorbed by FCB and FCB-NH₂ was 97.84 mg/g and 101.82 mg/g, respectively, for 3 hours at pH 8. The modification of amino groups on the surface of the biocomposite resulted in a 164.85% increase in adsorption. The effectiveness of TSS reduction at pH 8 was 65.8% and 62.9% for FCB-M and FCB-MH, respectively. 
Co-Authors Agung Wibowo Anuraga Kusumah Aprilia, Ferlis Azolla Degita Azis Bambang Sugiarto Gazaly, Ahmad Iryanti Fatyasari Nata, Iryanti Fatyasari Karima, Ismi Nur N. A. Rumiasih Nur, Salsabila Riche, Paranita Rinna Juwita Ukhrawi, Syamsul Ma'arif Putra Wibawa, Rusman