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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Educational Management Research
Riyadatul Muthmainnah
Politeknik Negeri Tanah Laut
Humanities Economics, Econometrics & Finance Education Social Sciences

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GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN: STUDI PADA PT INDO TAMBANGRAYA MEGAH TBK Riyadatul Muthmainnah; Rizky Mega Arini; Ananda Sabrida Tora Boru Sinaga; Audina Rahmi; Victorinus Laoli; Nova Sabrina
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11533

Abstract

Studi ini mengkaji bagaimana penerapan akuntansi hijau memengaruhi kinerja lingkungan di PT Indo Tambangraya Megah Tbk (ITMG). Tiga aspek utama akuntansi hijau—biaya lingkungan, pengungkapan lingkungan, dan investasi lingkungan—diuji terhadap tiga indikator kinerja: emisi karbon, efisiensi energi, dan pengelolaan limbah. Menggunakan analisis SEM-PLS dengan 100 responden internal dari ITMG, temuan menunjukkan bahwa investasi lingkungan memiliki pengaruh paling kuat dan signifikan terhadap kinerja lingkungan (β = 0,583; t = 10,377), diikuti oleh biaya lingkungan (β = 0,187; t = 3,259). Sementara itu, pengungkapan lingkungan tidak menunjukkan pengaruh yang signifikan. Hasil ini menegaskan bahwa tindakan nyata dalam pengelolaan sumber daya memainkan peran yang lebih besar dalam meningkatkan kinerja lingkungan daripada sekadar praktik pelaporan. Kata kunci: Akuntansi hijau, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Penambangan Batubara, ITMG.
Integrating AI Waste-Sorting Technology into Entrepreneurship Education: An Experimental Study on Student Sharfina Puteri Amima; Rizky Mega Arini; Riyadatul Muthmainnah; Annisa Tri Hidhayati; Rizky Aldi Setianda; Monry Fraick Nicky Gillian Ratumbuysang
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2332

Abstract

This study aims to evaluate the effectiveness of integrating AI-based waste-sorting technology into entrepreneurship education to enhance students’ cognitive literacy and entrepreneurial self-efficacy. The study employed a quantitative pre-experimental method using a One-Group Pretest–Posttest design involving 29 high school students. Data were collected through cognitive literacy tests, Likert-scale questionnaires, and observations of system performance. The findings indicate a substantial improvement in students’ cognitive literacy, with mean scores increasing from 38.62 in the pretest to 84.14 in the posttest, achieving an N-Gain score of 0.74 categorized as high. Students also demonstrated highly positive perceptions of the learning innovation, reflected in perceived usefulness (91.0%) and entrepreneurial interest (90.4%). Although the AI waste-sorting system achieved a classification accuracy of 63.8%, it effectively promoted students’ awareness of sustainable practices and encouraged entrepreneurial thinking related to environmental issues. The study implies that AI technology can function as a sociotechnical educational tool that transforms environmental challenges into innovation opportunities and supports the development of sustainability-oriented entrepreneurial competencies among students.
Co-Authors Amima, Sharfina Puteri Ananda Sabrida Tora Boru Sinaga Annisa Tri Hidhayati Audina Rahmi Monry Fraick Nicky Gillian Ratumbuysang Nova Sabrina Rizky Aldi Setianda Rizky Mega Arini Victorinus Laoli