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Mengungkap Konservatisme Akuntansi dengan Dewan Direksi, Ukuran Perusahaan, Leverage, dan Kesempatan Tumbuh dengan Pemoderasi Financial Distress Lestari, Diah; Budiman, Nita Andriyani; Afifi, Zaenal
Jurnal Akuntansi Inovatif Vol 2 No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i2.31

Abstract

Latar Belakang: Konservatisme akuntansi adalah prinsip yang menekankan kehati-hatian dalam mengakui aset dan pendapatan dalam laporan keuangan. Penelitian konservatisme perlu dilakukan karena membantu mencegah manipulasi laporan keuangan dan mendukung keputusan investasi yang lebih tepat. Tujuan: Penelitian ini bertujuan untuk menguji dewan direksi, ukuran perusahaan, leverage dan kesempatan tumbuh terhadap konservatisme akuntansi dengan financial distress sebagai variabel moderasi.       Metode Penelitian: Sebanyak 105 perusahaan di bidang perusahaan barang consumer primer yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 berdasarkan pemilihan sampel menggnunakam metode purposive sampling. Populasi dalam penelitian ini mencakup perusahaan barang konsumer primer yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Software yang digunakan dalam melakukan uji moderate regression analysis adalah IBM SPSS. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa leverage berpengaruh positif terhadap konservatisme akuntansi, sementara dewan direksi dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi. Financial distress memperkuat pengaruh dewan direksi terhadap konservatisme akuntansi dan memperlemah pengaruh leverage terhadap konservatisme akuntansi. Namun, financial distress tidak memoderasi pengaruh ukuran perusahaan dan kesempatan tumbuh terhadap konservatisme akuntansi. Keaslian/Kebaruan Penelitian: Penelitian ini memberikan kontribusi pada literatur dengan mengeksplorasi pengaruh dewan direksi, ukuran perusahaan, leverage, dan kesempatan tumbuh terhadap konservatisme akuntansi, serta peran financial distress sebagai variabel moderasi.
PEMBERDAYAAN MASYARAKAT DALAM MINIMALISASI RISIKO PAPARAN FORMALIN PADA BAHAN MAKANAN Purwanti, Angki; Lestari, Diah; Prasetyorini, Tri
Jurnal LINK Vol 19 No 1 (2023): MEI 2023
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/link.v19i1.8898

Abstract

Formalin merupakan bahan kimia yang digunakan sebagai pengawet dalam bahan makanan. Bahan ini bersifat karsinogenik, akumulasi yang tinggi dalam tubuh akan menyebabkan iritasi lambung, alergi sampai terjadinya kanker saluran cerna. Jenis bahan makanan di pasar diantaranya ayam potong, ikan basah, cumi, kerang, sotong, udang, ikan asin, otak-otak, bakso dan mi basah yang dengan sengaja menggunakan formalin sebagai pengawet. Tujuan pengabdian kepada masyarakat adalah untuk pemberdayaan kader dan masyarakat dalam minimalisasi risiko paparan formalin. Peserta kegiatan adalah kader dan perwakilan masyarakat dari RW 03 dan RW 02, Kelurahan Cipayung Jakarta Timur sebanyak 59 orang. Metode pelaksanaan dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pengetahuan, pemberian materi penyuluhan, pelatihan cara pemeriksaan, penurunan kadar formalin dan media leaflet berisi bahaya, jenis, ciri makanan, dan cara minimalisasi formalin dan alat pemeriksaan formalin kit. Hasil kegiatan diperoleh peningkatan pengetahuan formalin secara umum rata-rata 21% dan formalin secara spesifik 12%. Hasil observasi peserta mampu melakukan pemeriksaan makanan yang mengandung formalin dengan formalin kit dan cara menurunkan kadar formalin secara sederhana.
Perbandingan Kadar Fe Serum, TIBC dan Ferritin Pada Pasien Gagal Ginjal Kronik Pre dan Post Hemodialisa di RSUD Leuwiliang: Comparison of Serum Fe, TIBC and Ferritin Levels in Failed Patients Chronic Kidney Pre and Post Hemodialysis at SRUD Leuwiliang Prasetyorini, Tri; Lestari, Diah; Lesmana, Kartika
Borneo Journal of Medical Laboratory Technology Vol. 6 No. 2 (2024): Borneo Journal of Medical Laboratory Technology
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/bjmlt.v6i2.6890

Abstract

Gagal ginjal kronik (GGK) adalah salah satu penyebab gangguan fungsi ginjal yang progresif dan irreversible sehingga kemampuan tubuh gagal untuk mempertahankan metabolisme, keseimbangan cairan dan elektrolit, dan menyebabkan uremia serta membutuhkan terapi pengganti ginjal yang tetap, berupa dialisis atau transplantasi ginjal. Hemodialisa (HD) bertujuan mengganti fungsi ginjal sehingga dapat memperpanjang kelangsungan hidup dan memperbaiki kualitas hidup pada penderita gagal ginjal kronik. Penderita GGK yang melakukan hemodialisa dapat menderita anemia yang disebabkan oleh defisiensi eritropoietin, sehingga dilakukan penilaian status besi pada PGK meliputi Ferritin, Fe Serum dan Total Iron Binding Capacity (TIBC). Penelitian ini bertujuan untuk mengetahui perbandingan kadar Fe Serum, TIBC dan Ferritin pada pasien GGK yang menjalani hemodialisa. Penelitian ini merupakan penelitian cross-sectional berdasarkan pengumpulan data pasien yang menjalani hemodialisa di RSUD Leuwiliang periode tahun 2021-2022. Dikumpulkan data sebanyak 63 pasien dan didapatkan hasil uji Wilcoxon pada Fe Serum dan Ferritin dengan α 0,05 diperoleh nilai p-value 0,240 dan 0,840 dengan tingkat kepercayaan 95%, dapat diputuskan bahwa Ha ditolak artinya tidak ada perbedaan kadar Fe Serum dan Ferritin pada pasien GGK pre dan Post HD. Sedangkan uji Paired T-Test pada TIBC didapatkan nilai p-value 0,000 dapat diputuskan bahwa Ha diterima artinya ada perbedaan kadar TIBC pasien GGK pre dan post HD. Kesimpulan dari penelitian ini yaitu tidak terdapat perbedaan kadar Fe Serum dan Ferritin pada pasien GGK pre dan post hemodialisa, dan terdapat perbedaan kadar TIBC pada pasien GGK pre dan post hemodialisa di RSUD Leuwiliang.
Penerapan Laporan Laba Rugi Untuk Meningkatkan Efisiensi UMKM Pabrik Tahu Lestari, Diah; Aflah, Destina Nailatul
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 3 (2025): Renata - Desember 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.210

Abstract

UMKM Pabrik Tahu masih terdapat kesulitan dalam pencatatan laporan laba rugi secara manual, sehingga menyebabkan turunnya efisiensi usaha, kesalahan pencatatan, serta kesulitan pengambilan keputusan yang tepat dalam bisnis. Kegiatan pengabdian ini bertujuan untuk membantu pelaku UMKM Pabrik Tahu agar lebih efisien dalam pencatatan laporan laba rugi berbasis digital. Metode strategi pengabdiannya meliputi persiapan, pelaksanaan, monitoring, dan evaluasi serta keberlanjutan
Efforts To Prevent Anemia Through Education On Worms And Checking Hemoglobin (Hb) Levels Of Students At Cikiwul 1 State Elementary School, Bantar Gebang, Bekasi City, West Java Lestari, Diah; Mujianto, Bagya; Inderiati, Dewi; Amaniah , Citra; Hardianto, Nova
International Journal Of Community Service Vol. 5 No. 4 (2025): November 2025 ( Indonesia - Thailand - Malaysia - Timor Leste - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i4.907

Abstract

One of the risk factors for worm infections is low knowledge and environmental sanitation. Elementary school age children are a vulnerable group for experiencing this infection. The Cikiwul 1 Bantar Gebang public elementary school is located in the Bantar Gebang Bekasi waste dump area. Poor school environmental sanitation is a risk factor for the spread of worms and the incidence of nutritional deficiencies and absorption, so that students can suffer from anemia. This community service with the community partnership program (IPKM) science and technology scheme aims to prevent anemia through education about worms and hemoglobin examination of Cikiwul 1 public elementary school students. The target audience is 100 students in grades 5 and 6. The implementation method is through education, providing knowledge about worms, measuring the increase in knowledge through pre-test and post-test. Hemoglobin examination using the biosensor method using Point of Care Testing (POCT), based on the criteria of the World Health Organization, 2001) or clinical practice guiding anemia, 2005. The examination material used is the student's capillary blood. Implementation results were obtained from 100 students who took part in the education, 99 students took the initial knowledge measurement (pre-test), and the measurement of increasing knowledge (post-test). The pre-test result was 69.9, the post-test result was 85.1. There was an increase in knowledge of 15.2%. The results of increasing knowledge for the recognition of worm types were 63%, for the prevention of worms 80%, for the causes of worms 52.5%, for the effects of worms 28.3%, and for the detection of worms 11.1%. The overall prevalence of anemia is still relatively high (22%), with moderate anemia predominant (17%). Boys tend to experience anemia more than girls. Class 6 showed the highest proportion of moderate anemia (19.6%), indicating the potential for continued accumulation of nutritional deficiencies. There were no cases of severe anemia, but 1 in 5 children had Hb levels < 11.5 g/dL, which indicates the need for nutritional intervention and continued health monitoring.
The Importance of Increasing Knowledge About Worm Infection and Hemoglobin (Hb) Testing as An Efforts To Prevent Anemia in Students of Cikiwul 2 Elementary School, Bantar Gebang, Bekasi Lestari, Diah; Mujianto, Bagya; Nova Hardianto; Inderiati, Dewi; Amaniah, Citra
International Journal Of Community Service Vol. 6 No. 1 (2026): February 2026 (Indonesia - Timor Leste)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i1.968

Abstract

Worm infection occurs when eggs or larvae enter the body, the worm parasites attach to the intestinal mucosa, suck blood chronically, resulting in significant blood loss. In addition, worms interfere with nutrient absorption (malabsorption), causing deficiencies in iron, folate, and protein, which are essential for hemoglobin formation, thus causing anemia. Infections often occur in elementary school students due to limited knowledge about worm invasion. Community service activities with the Community Partnership Program (CPP) Science and Technology Scheme, The Importance of Increasing Knowledge About Worm Infections and Hemoglobin (Hb) Examination as an Effort to Prevent Anemia in Students of SDN Cikiwul 2, Bantar Gebang, Bekasi. The target group is 102 students in grades 5 and 6.The method of increasing knowledge through pre-test and post-test using a questionnaire, and measuring Hemoglobin (Hb) levels using a Point of Care (POCT) tool.  Determination of anemia categories based on cut-offs by WHO in the Guideline on Hemoglobin Cut-offs to Define Anaemia in Individuals and Populations.The results of the activity showed an increase in students' knowledge of worms, from 74.8 in the pre-test to 81.3 in the post-test. The proportion of students with a score of 70 or above also increased, from 68.6% in the pre-test to 82.4% in the post-test. The average HB level was 12.3 g/dL, with a minimum of 9.4 g/dL and a maximum of 16.3 g/dL. The overall prevalence of anemia remains relatively high (32.3%), with mild anemia predominating (18.6%). No students were found to have severe anemia. Male students tended to have anemia more often (40%), with 24.0% having mild anemia compared to female students. The age of students experiencing anemia ranged from the age group > 12 years at 48.3%, with 34.5% being in the mild anemia category. The proportion of 5th grade students with anemia was 36.3%, with 22.7% being in the mild anemia category. The results indicate the potential for continued accumulation of nutritional deficiencies.
A Systematic Review of Pressure Ulcers Prevention Wahyuni, Erna Dwi; Dewi, Yulis Setiya; Laili, Nadia Rohmatul; Kurniawati, Ninuk Dian; Wulandari, Sartika; Gunawan, Gunawan; Lestari, Diah
Fundamental and Management Nursing Journal Vol. 6 No. 1 (2023): APRIL 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/fmnj.v6i1.41956

Abstract

Introduction: Pressure ulcers in high-risk patients are contributes to patient burden and cost financially. Identifying strategies on the prevention of high ulcers among those with high risk is necessity. Nevertheless, an intense study exploring those issues is scarce. The study aimed to analyze the prevention method and their effectiveness in pressure ulcer prevention. Method: This study used PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) to guide the systematic review process. The article searches were conducted on Web of Science (WOS), ScienceDirect, Wiley Online Library, and Scopus using the keywords used Decubitus Ulcer, Pressure Ulcer, Management, and Prevention, and any possible combinations. Results: A total of 18 studies met the inclusion criteria for this review and show some different prevention for a pressure ulcer. The findings of the present study are foam dressings, support surfaces, repositioning, topical-based interventions, wearable patient sensors, and two distinct endotracheal tube fixations affect the incidence of pressure ulcers. Conclusions: This current review emphasized a bundle care consisted of two methods or more are effective to reduce the incidence of pressure ulcers rather than a single treatment. Nurses should consider intervention to prevent ulcers among high-risk patients by way analyses of each single treatment prior bundling. Further study investigating factors associated wound's ulcer healing is necessary.