Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Akselerasi teknologi informasi memicu adanya kesenjangan digital (digital divide) di tingkat pedesaan akibat rendahnya literasi teknologi pada masyarakat non-produktif dan aparatur desa. Program Pengabdian kepada Masyarakat…
kat (PKM) ini bertujuan mengatasi kendala operasional perangkat digital, kerentanan siber, serta mengoptimalkan administrasi publik di Desa Perapat Janji, Sumatera Utara. Melalui pendekatan Community-Based Education, program diwujudkan lewat dua klaster utama: Digital Literacy Academy untuk warga umum serta E-Government Literacy Workshop bagi aparatur desa. Hasil evaluasi menunjukkan dampak kuantitatif yang signifikan. Skor rata-rata literasi digital masyarakat umum melonjak sebesar 85,4%, naik dari nilai pre-test 42,5 menjadi 78,8 pada post-test. Sementara itu, kompetensi psikomotorik aparatur desa meningkat dari 48,0 menjadi 87,5, dengan tingkat keberhasilan 100% dalam pengarsipan berbasis cloud. Program ini berhasil mempercepat transformasi desa menjadi lebih cakap digital serta meningkatkan efisiensi layanan sosial kedesaan yang adaptif terhadap perkembangan teknologi.
The acceleration of information technology has triggered a significant digital divide in rural areas due to low digital literacy among non-productive communities and village officials. This Community Service (PKM) program aimed to overcome operational digital device limitations, cyber vulnerabilities, and sub-optimal public administration services in Perapat Janji Village, North Sumatra. Utilizing a Community-Based Education approach, the project implemented two main initiatives: the Digital Literacy Academy for the general public and the E-Government Literacy Workshop for village officials. The evaluation showed significant quantitative impacts. The general public's average digital literacy score jumped by 85.4%, increasing from a pre-test score of 42.5 to 78.8 in the post-test. Meanwhile, the psychomotor competence of village officials rose from 48.0 to 87.5, achieving a 100% success rate in cloud-based digital archiving. This program successfully accelerated rural transformation toward digital proficiency and enhanced the efficiency of adaptive village social services.
Abstract:The rapid advancement of artificial intelligence (AI) has significantly impacted the healthcare sector, particularly in supporting the early detection of diabetes; however, many AI models still face challenges due to their…
ir black-box nature, where decision-making processes are not easily understood. This study aims to compare two Explainable Artificial Intelligence (XAI) methods, namely Local Interpretable Model-Agnostic Explanations (LIME) and SHapley Additive Explanations (SHAP), in interpreting the prediction results of an Artificial Neural Network (ANN) model using the Diabetes Health Indicator dataset. Prior to modeling, the data were preprocessed through cleaning and normalization to ensure quality and consistency. The trained ANN model was then analyzed using LIME and SHAP to evaluate the contribution of each feature to the prediction outcomes. The results show that both methods are capable of providing meaningful and interpretable explanations, although SHAP demonstrates more consistent and stable interpretations across the dataset. These findings highlight the importance of integrating XAI techniques to enhance model transparency, thereby increasing trust and supporting more reliable decision-making in clinical settings, particularly for diabetes diagnosis.
Abstract:Tujuan penelitian ini Untuk Mengembangkan dan mengimplementasikan model infrastruktur Jaringan Komputer pada SMK Muhammadiyah Marioriwawo menggunakan metode PPDIOO. Adapun metode yang Untuk proses perancangan jaringan metode…
tode mempergunakan metode “The PPDIOO network lifecyle” dimana metode ini sudah dipakai oleh cisco. PPDIOO memiliki keunggulan yang utama yakni bisa membuat total biaya kepemilikan (TCO) menjadi turun. Hasil implementasi Pada arsitektur jaringan yang di bangun ini akan menggunakan topologi star dengan pertimbangan efisiensi biaya dan efektivitas transfer data antar komputer di dalam jaringan dan pengembangan dan pengelolaan jaringan. Kesimpulan hasil penelitian ini yaitu Penerapan infrastruktur jaringan yang yang di gunakan untuk mentrasfer data antar komputer pada LAB belum terkoneksi jaringan antar komputer ,Menghasilkan perancangan jaringan komputer Local Area Network ( LAN ) yang dapat di gunakan pada LAB SMK Muhammadiyah Marioriwawo untuk proses mentransfer data dengan menggunakan jaringan komputer Local Area Network ( LAN ), hasil pengujiannya jaringan komputer pada LAB SMK Muhammadiyah Marioriwawo sudah terkoneksi pada jaringan
Abstract:This study examines the management processes involved in developing green infrastructure for Islamic educational institutions, specifically focusing on the construction of madrasah buildings using green building concepts.…
. It investigates how environmental sustainability principles can be systematically integrated into the planning, design, construction, and operational phases of madrasah development projects. Utilizing a qualitative case study approach combined with document analysis, this research analyzes two madrasah building projects in Indonesia that have implemented green building strategies. Data were collected through in-depth interviews with project managers, architects, contractors, madrasah leaders, and stakeholders, alongside analysis of project documents, designs, and specifications. Findings reveal that successful implementation requires an integrated management approach encompassing green design adaptation to local context, sustainable material sourcing, energy and water efficiency integration, waste management during construction, and life-cycle cost considerations. The study identifies key enablers including leadership commitment, technical expertise, community participation, and Islamic ethical alignment, while highlighting challenges such as budget constraints, regulatory gaps, and technical capacity limitations. This research contributes a framework for madrasah green building project management that balances environmental responsibility with educational functionality and Islamic architectural values.
Abstract:This study explores the model of leadership and decision-making within Eco-Pesantrens (Islamic boarding schools with an ecological focus) in Indonesia. It investigates how Islamic values (e.g., khalifah [stewardship], mizan…
zan [balance], amanah [trust]) are integrated with modern environmental health principles (sustainability, conservation, waste management, ecosystem health) in the strategic and daily decisions of pesantren leaders. Using a qualitative case study approach with in-depth interviews, observation, and document analysis at several pioneering Eco-Pesantrens, this research identifies key leadership paradigms, decision-making processes, and implementation strategies. Findings reveal that successful integration creates a holistic leadership model that aligns spiritual, educational, and environmental objectives. Leaders act as transformative agents, internalizing eco-Islamic theology into institutional policies, curricula, and community practices. The study concludes that the Eco-Pesantren leadership model offers a significant framework for sustainable community development rooted in local religious wisdom. It recommends further development of this paradigm for broader application in Islamic educational institutions and communities facing environmental challenges.
Abstract:Perkembangan teknologi sekuensing telah menghasilkan data sekuens DNA, RNA, dan protein dalam jumlah besar yang umumnya disimpan dalam format FASTA. Meskipun format ini sederhana dan banyak digunakan, perangkat lunak bioinformatika…
informatika yang tersedia masih didominasi oleh aplikasi berbasis desktop atau command line interface yang kurang ramah bagi pengguna pemula. Penelitian ini bertujuan untuk mengembangkan aplikasi web sederhana berbasis Python untuk analisis dasar file FASTA. Aplikasi dibangun menggunakan framework Flask dan pustaka BioPython untuk melakukan analisis panjang sekuens, komposisi basa nukleotida, serta persentase GC melalui antarmuka web yang mudah digunakan. Metode pengembangan sistem yang digunakan adalah model Waterfall, meliputi analisis kebutuhan, perancangan, implementasi, dan pengujian. Hasil pengujian menunjukkan bahwa aplikasi mampu memproses file FASTA secara akurat dan cepat tanpa memerlukan instalasi perangkat lunak tambahan di sisi pengguna. Aplikasi ini diharapkan dapat menjadi media pembelajaran bioinformatika serta mendukung analisis awal sekuens biologis bagi mahasiswa dan peneliti.
Abstract:Penelitian ini mengkaji transformasi Human Resource Development (HRD) dalam meningkatkan efisiensi proses industri manufaktur. Metode yang digunakan adalah kualitatif literature review dengan data dari jurnal nasional terkait…
rkait HRD, digitalisasi HR, pengembangan kompetensi, dan budaya kerja adaptif. Hasil menunjukkan bahwa implementasi Human Resource Information System (HRIS) mempercepat administrasi, mengurangi kesalahan manusia, dan meningkatkan pengelolaan tenaga kerja. Program upskilling, reskilling, dan workplace learning meningkatkan kompetensi karyawan dan mendukung kualitas produksi. Budaya organisasi yang adaptif dan kolaboratif memperkuat kesiapan tenaga kerja menghadapi perubahan teknologi. Sintesis literatur menegaskan bahwa kombinasi digitalisasi HR, pengembangan kompetensi, dan budaya kerja adaptif berkontribusi signifikan terhadap efisiensi operasional manufaktur. Transformasi HRD menjadi faktor strategis untuk mendukung keberhasilan produksi modern.
Abstract:Human Resource Development (HRD) memiliki peran strategis sebagai penggerak inovasi proses pada industri manufaktur modern. HRD tidak hanya meningkatkan kompetensi teknis karyawan, tetapi juga membangun kemampuan adaptasi…
i terhadap perubahan teknologi, alur kerja baru, dan dinamika pasar. Strategi HRD yang mencakup pelatihan berbasis digital, workplace learning, mentoring, serta pengembangan kreativitas karyawan mampu menciptakan tenaga kerja yang adaptif, kompeten, dan proaktif dalam meningkatkan efisiensi serta kualitas proses produksi. Kajian literatur ini menunjukkan bahwa HRD berkontribusi pada penciptaan budaya kerja yang mendukung kolaborasi, kreativitas, dan pembelajaran berkelanjutan, sehingga inovasi proses dapat terwujud secara efektif.