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All Journal Reaktor International Journal of Renewable Energy Development METANA Sawala : Jurnal Administrasi Negara Indonesian Journal of Chemistry Jurnal Organisasi Dan Manajemen Indonesia Journal of Halal Prosiding Seminar Nasional Sains dan Teknologi Terapan Conference on Innovation and Application of Science and Technology (CIASTECH) JRA: Jurnal Riset Akuntansi Jurnal Masyarakat Merdeka (JMM) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JIA (Jurnal Ilmiah Agribisnis) : Jurnal Agribisnis dan Ilmu Sosial Ekonomi Pertanian Dinasti International Journal of Education Management and Social Science ASEAN Journal of Chemical Engineering JUMANTIK: Jurnal Mahasiswa dan Peneliti Kesehatan Sains dan Matematika Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Ilmu Pendidikan Journal of Economics and Business UBS Journal La Bisecoman Bima Abdi: Jurnal Pengabdian Masyarakat PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi Educoretax COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Buletin Sistem Informasi dan Teknologi Islam Jurnal Teknologi Lingkungan Lahan Basah Jurnal Ekonomika Dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Bhinneka Journal of Innovation and Research in Primary Education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IRA Jurnal Teknik Mesin dan Aplikasinya (IRAJTMA) Journal of Management and Administration Provision AHKAM : Jurnal Hukum Islam dan Humaniora Journal Research of Social Science, Economics, and Management Prosidia Widya Saintek Jurnal Pengabdian Pada Masyarakat Journal of Social Science Buletin Ilmiah Pendidikan GOTAVA Jurnal Profesi Insinyur Indonesia Relasi : Jurnal Ekonomi Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Waspada : Jurnal Wawasan Pengembangan Pendidikan International Journal of Renewable Energy Development Jurnal Teknik Indonesia Muria Jurnal Agroteknologi JITEEHA: Journal of Information Technology Applications in Education, Economy, Health and Agriculture The Indonesian Journal of Health Science Jurnal Ilmiah Kesehatan dan Kebidanan
Silviana Silviana
Department Of Chemical Engineering, Faculty Of Engineering, Diponegoro University, Jl. Prof. Soedarto SH, Tembalang, Semarang 50275, Central Java, Indonesia
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The Influence of Information Asymmetry, Accounting Conservatism, Public Accounting Firm Size, and Leverage Ratio on Earnings Management in State-Owned Enterprises Listed on the Indonesia Stock Exchange During the 2019–2023 Period. Susanti, Wilda Maya; Silviana, Silviana
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5121

Abstract

This study aims to obtain empirical evidence regarding the factors that influence earnings management. These factors include information asymmetry, accounting conservatism, the size of public accounting firms, and leverage. The population in this study consists of the annual reports of Badan Usaha Milik Negara listed on the Indonesia Stock Exchange for the period 2019–2023. The sampling technique used is purposive sampling. The regression method employed is panel data regression with the fixed effect model selected.The results of this study partially show that accounting conservatism has a significant effect on earnings management. Meanwhile, information asymmetry, the size of public accounting firms, and leverage do not have a significant effect on earnings management. Simultaneously, the results indicate that information asymmetry, accounting conservatism, the size of public accounting firms, and leverage collectively influence earnings management.
Pemberdayaan Lahan dan Strategi Efektivitas pada Apotek Hidup di Desa Bojong Renged Elmo, Rifaldi; Hakim, M Rouful; Saputra, Halent Alditya; Anggraini, Delvia Putri; Silviana, Silviana; Pancaputri, Arimbi; Nadiroh, Siti; Nabilla, Salsa; Nurmaliza, Zilha
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i1.3389

Abstract

Program Pengabdian Masyarakat ITB Ahmad Dahlan Jakarta “Apotek Hidup” digagas sebagai respons terhadap rendahnya kesadaran warga Desa Bojong Renged akan potensi tanaman obat keluarga (TOGA) dan masih adanya lahan kosong yang belum dimanfaatkan. Tujuan kegiatan ini adalah meningkatkan pengetahuan dan kemandirian masyarakat dalam memanfaatkan TOGA sebagai sumber kesehatan alternatif, serta memanfaatkan lahan desa secara produktif. Metode pelaksanaan meliputi observasi awal terhadap kebutuhan dan minat masyarakat serta inventarisasi jenis tanaman obat, dilanjutkan dengan penanaman beragam TOGA (seperti kunyit, jahe, lengkuas, dan kencur) pada lahan yang telah disiapkan, serta serah terima pengelolaan taman Apotek Hidup kepada masyarakat setempat. Hasil menunjukkan bahwa program berhasil membangun akses langsung warga terhadap bahan obat herbal, memperkenalkan nilai dan manfaat TOGA, serta memfasilitasi upaya pengelolaan tanaman obat secara kolektif dan berkelanjutan. Kesimpulannya, Apotek Hidup di Desa Bojong Renged berpotensi menjadi model kesehatan komunitas yang mandiri dan berkelanjutan, mengurangi ketergantungan pada obat kimia, serta mengoptimalkan potensi lokal untuk mendukung kesehatan masyarakat desa.
Pengaruh Profitabilitas dan Pengungkapan CSR terhadap Nilai Perusahaan Pertambangan di Indonesia Marliana, Lia; Silviana, Silviana
Relasi : Jurnal Ekonomi Vol 22 No 1 (2026): Januari - Juni
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v22i1.1785

Abstract

Studi ini bertujuan menganalisis dampak profitabilitas serta transparansi Corporate Social Responsibility (CSR) terhadap nilai entitas bisnis di sektor pertambangan yang tercatat di Bursa Efek Indonesia. Dalam kajian ini, indikator profitabilitas dievaluasi menggunakan Return on Equity (ROE), Sementara itu, pengungkapan CSR dinilai dengan menggunakan Indeks Penyampaian Laporan Keberlanjutan (SRDI). Rasio Tobin's Q digunakan sebagai cara untuk mengevaluasi nilai perusahaan dalam studi ini. Penelitian ini menerapkan metode kuantitatif, dengan menggunakan data sekunder yang diambil dari laporan keuangan sebagai bahan utama analisisnya dan laporan keberlanjutan perusahaan pertambangan papan utama pada periode 2021–2024. Studi ini memanfaatkan metode sampel purposive untuk memilih sampel yang tepat digunakan. Evaluasi dalam kajian ini diterapkan menggunakan regresi linier berganda, yang dilakukan setelah melewati tahap tes F dan tes T. Penelitian ini menunjukkan bahwa kemampuan mendapatkan keuntungan berdampak penting terhadap nilai perusahaan, sehingga menegaskan bahwa kemampuan dalam menghasilkan laba tetap menjadi aspek krusial yang diperhatikan oleh investor. Berbeda dengan profitabilitas, pengungkapan CSR tidak menunjukkan dampak yang bermakna pada nilai perusahaan. Penelitian ini menemukan bahwa informasi terkait aspek sosial dan lingkungan belum menjadi faktor dominan dalam keputusan pasar. Implikasi penelitian ini menegaskan pentingnya peningkatan kinerja keuangan yang berkelanjutan serta perlunya peningkatan kualitas dan relevansi pengungkapan CSR agar lebih bernilai informatif bagi investor serta stakeholder yang terlibat dalam pengambilan keputusan perusahaan.
Supply Chain Optimization in the Retail Industry by Integrating Apriori Algorithms and Time Series Forecasting in Business Intelligence Putra, Gusty Nanda Kharisma; Silviana, Silviana; Riyadi, Agung; Praseptiawan, Mugi
Journal of Information Technology application in Education, Economy, Health and Agriculture Vol. 3 No. 1 (2026): Vol. 3 No. 1 (2026): February
Publisher : Lumina Infinity Academy Foundation

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

Abstract

This study investigates the integration of the Apriori algorithm and time series forecasting within a Business Intelligence (BI) framework to optimize supply chain operations in the retail industry. The Apriori algorithm was utilized to identify significant purchasing patterns, enabling strategic decisions such as product bundling and cross-selling. Concurrently, time series forecasting, with an ARIMA model achieving a mean absolute percentage error (MAPE) of 8%, provided accurate demand predictions, supporting improved inventory management and resource allocation. The integration of these methods into a BI dashboard facilitated real-time monitoring and data-driven decisionmaking, leading to enhanced operational efficiency and reduced costs. While challenges such as data quality, computational resource demands, and user adaptability were observed, this research underscores the transformative potential of analytics in retail supply chain management. Future advancements in machine learning and IoT integration are recommended to further enhance system performance. Overall, this study demonstrates a pathway for retailers to achieve operational excellence and superior customer satisfaction through data-driven strategies.
Integrating Solar Energy and Waste-to-Energy Systems for Urban Renewable Energy Development: A Case Study of Cilegon City, Indonesia Rizky Ramadhan Marlamsya; Silviana Silviana; Sri Widodo Agung Suedy
Journal of Innovation and Research in Primary Education Vol. 5 No. 1 (2026)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jirpe.v5i1.2876

Abstract

Indonesia's renewable energy penetration (12.3% in 2022) lags significantly behind 2030 targets (19-23%), with Cilegon City facing 1,167 unelectrified households and rising waste generation. This study assessed renewable energy development potential through LEAP-based electricity demand modeling (2023-2033) and technical-economic evaluation of solar photovoltaic and Refuse-Derived Fuel (RDF) systems. Meteorological and waste generation data informed engineering calculations and financial feasibility analysis. LEAP projections indicate residential electricity demand reaching 728.1 MWh per household by 2033, driven by 13.9% population growth. Off-grid solar PV systems demonstrate viability with Rp. 5,774/kWh levelized cost for unserved households. The proposed UPTD 3 Merak RDF facility shows strong economics: 22 tonnes/day capacity, 2-year payback, Rp. 12.5 billion NPV, and 3.01 benefit-cost ratio. Findings reveal that institutional rather than technical barriers impede deployment, highlighting needs for standardized subsidies, clarified jurisdictional frameworks, and municipal-utility partnerships. This research advances urban renewable energy planning by integrating bottom-up energy modeling with localized assessments, providing replicable frameworks for Indonesian cities pursuing energy transition and environmental sustainability goals.
Co-Authors . Widayat A Halim Abdul Karim Adi Darmawan Afriyanti, Kurnia Afriza Ni'matus Sa'adah Agung Hari Wibowo Agung Riyadi Agus Subagio Ahmad Ahmad Ahmad Alvinal Azmi Akbar, Rizali Alfajar, Difa Wahyu Alfariji, Moh Anandhari, Mailinda Utami Anang M Legowo Andri Cahyo Kumoro Andy Hardianto Anggadanta, Rullyansyah Anggraini, Delvia Putri Angraini, Dwi Ayu Anisa Widia Utami Anugrah Aditya Budiarsa, Anugrah Aprilia, Dita Apriliyani, Vivi Arie Restu Wardhani Arief Rizki Fadhillah Aries Susanty Arif, Dwi Muhammad Arjula, Jus Armansyah Matondang, Armansyah Aulia, Dwyky Hizbul Ayu Wulandari Badrus Zaman Baskara, Andika Bella Ayu Silawanda Cahyo, Agung Dwi Candra Aditya Cantika Aulia Salsabila Dadang Hermawan Destia, Sella Dewi, Ririn Sari Dharma Saputra, Dharma Diana Sari Diana, Asna Didi Dwi Anggoro Edy Purwanto Eka Wulandari Elmo, Rifaldi Endah Lestari Eryati, Ristiana Fadjar, Achmad Fadjar, Ahmad Fahmi Arifan Farida Yuliani Febio Dalanta Febio Dalanta Ferry Hermawan Firdawsyi Nuzula Firman Firman Firnanda, Irma Fitri Sukmawati, Fitri Gito Sugiyanto Grace, Viona H Hadiyanto Hakim, M Rouful Harusda, Dadhan Helga, Patricia Helmy, Arif Hidayat, Asnam Ikhtisholiyah, Ikhtisholiyah Irwan Ramadhan Ritonga Ismael Saleh Istiqomah Muryaningsih Kevin Aprilio Kevin Ryo Pratama Kristy, Ellena Laeli, Sobrul Lia, Rahma Lilik Rochmah, Lilik Rochmah Limbang Kustiawan Nuswantara Lovela, Adelia Luqman Buchori M. Fendy Kussuma Hadi Sufyan Mahanani Tri Asri Main, Aminullah Aminul Marliana, Lia Marlina Marlina Mastiah Mastiah, Mastiah Melati, Emilla merliyana, Merliyana Morin, Stefania Muhamad Arifin, Muhamad Muhammad Aswar Limi Muslimin, M. Nabilla, Salsa Nadiroh, Siti Novia, Rani Nugraha, Akhbar Nurmaliza, Zilha NURUL HIDAYAH Nurwantoro Nurwantoro Nuryaman Nuryaman Ogy Gugesby, Raden Pamungkas, Prihantoro Pancaputri, Arimbi Piontek Benedictus Brandon Prakarsah, Sandy Pramesthi, Rahajeng Diah Praseptiawan, Mugi Puji Rahayu Purbo Suwandono Purnama Putra, Purnama Putra, Gusty Nanda Kharisma Putri, Avira Maresa Rafi’i, Ahmad Rafi’i, Ahmad Rahmah Hastuti Rahmansyah, Agie Ahadian Rahmawati, Eko Ratna Purwaningsih Rizky Ramadhan Marlamsya Rosnawaty, Rini Rusipah, Ica Rusmawan, Wedi S Suherman Sabirin, Wahyu Saepul Hayat, Usep salamah salamah Saleh, Khaerul Saputra, Halent Alditya Sari, Maria Anita Satiti, Nantiya Sa’adah, Niltis Septiani, Venny Riska Siagian, Erol Pancamotan Siti Rahmawati Siti Susanti Soenarih, Asih Sri Widodo Agung Suedy Sukoco, Rizki Anggara Sulardjaka Sulardjaka Sumardi . Suprastiyo, Suprastiyo Surbakti, RA Sasqia Maharani Susanti, Wilda Maya Syafrudin Syafrudin Syuraini, Syuraini Taufik Wal Hidayat, Taufik Wal Taufik, Ikhwan Teguh Prasetyo Tivani, Ernia Tobing, Binto Iskandar Hasibuan Tricahyo, Vion Age Tumanggor, Raja Oloan Tuti Alawiyah Utama, Nabila Putri Vebrina Hania Cholily Wahyuni, Titik Wardhani, Hutami Kusuma Wiedilaksono, Ardian Wijanarko, Aji Wisuda, Nova Laili Yelta Okta Dina Yulianty, Dhea Yulita Arni Priastiwi Yuniarti, Rita