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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 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 Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Waspada : Jurnal Wawasan Pengembangan Pendidikan International Journal of Renewable Energy Development Jurnal Teknik Indonesia Muria Jurnal Agroteknologi 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.
Chemically activated biochar derived from mangrove litter with enhanced CO2 adsorption capacity for carbon sequestration Ariyanti, Dessy; Syifa, Viona; Hapsari, Farida Diyah; Widiasa, I Nyoman; Widayat, Widayat; Silviana, Silviana; Purbasari, Aprilina; Setiabudi, Herma Dina; Hamzah, Fazlena
International Journal of Renewable Energy Development Vol 15, No 3 (2026): May 2026
Publisher : Center of Biomass & Renewable Energy (CBIORE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61435/ijred.2026.62059

Abstract

Overcoming climate change is crucial to ensure environmental sustainability. This research focuses on the development of chemically activated biochar (CAB) from mangrove litters that can be used for CO2 adsorption, which leads to reducing the impacts of climate change. The synthesisation of CAB was carried out via pyrolysis at 400℃ for 2 hours under nitrogen gas flow, followed by treatment using various activating agents (0.1 M of H2SO4, HCl, KOH, and NaOH) for 2 hours with a biochar-to-solution ratio of 1 g : 4 mL. The activation process was designed to enhance surface area, pore characteristics, and functional groups associated with CO2 adsorption performance. The observation on the characteristics of CAB using Scanning Electron Microscope and Energy Dispersive X-Ray (SEM-EDX), The Brunauer, Emmett, Teller and Barret-Joyner-Halenda (BET-BJH), Fourier Transform Infrared Spectroscopy (FTIR), CHN Analyser, and static batch CO2 adsorption tests shows the ability of CAB in capturing CO2 through several possible mechanism. Among the samples, KOH-activated biochar (B-KOH) exhibited the highest CO2 adsorption capacity, reaching 12.47 mmol CO2 g-1 biochar. This high performance is attributed to a potassium (K) composition of 9.74%, which effectively catalyzed the development of a microporous structure, resulting in a micropore volume of 5.927 x 10-3 cm3/g and an optimized average pore width of 1.543 nm. Furthermore, B-KOH maintained the highest O-H group area (1.533 a.u. x cm-1), enhancing its affinity for CO2 molecules. This research offers an innovative and practical solution to reduce greenhouse gases and is expected to have a significant impact, both locally and globally, in advancing sustainable development.
Co-Authors . Widayat A Halim Abdul Karim Adi Darmawan Afriyanti, Kurnia Afriza Ni'matus Sa'adah Agung Hari Wibowo 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 Aprilina Purbasari 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 Dessy Ariyanti 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 H. Hadiyanto Hakim, M Rouful Hamzah, Fazlena Hapsari, Farida Diyah Harusda, Dadhan Helga, Patricia Helmy, Arif Hidayat, Asnam I Nyoman Widiasa 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 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 Puji Rahayu Purbo Suwandono Purnama Putra, Purnama Putri, Avira Maresa Rafi’i, Ahmad Rafi’i, Ahmad Rahmah Hastuti Rahmansyah, Agie Ahadian Rahmawati, Eko Ratna Purwaningsih 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 Setiabudi, Herma Dina Siagian, Erol Pancamotan Siti Rahmawati Siti Susanti Soenarih, Asih Sukoco, Rizki Anggara Sulardjaka Sulardjaka Sumardi . Suprastiyo, Suprastiyo Surbakti, RA Sasqia Maharani Susanti, Wilda Maya Syafrudin Syafrudin Syifa, Viona 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