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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) PROSIDING SEMINAR NASIONAL Biotika: Jurnal Ilmiah Biologi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Akuntansi Krida Wacana AKSES: Jurnal Ekonomi dan Bisnis Pendas : Jurnah Ilmiah Pendidikan Dasar JRB-Jurnal Riset Bisnis Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing JURNAL CEMERLANG: Pengabdian pada Masyarakat JuSiTik : Jurnal Sistem dan Teknologi Informasi Komunikasi Jurnal Kesehatan Indonesia Jurnal Teknologi Hasil Pertanian Borneo Nursing Journal (BNJ) JURNAL PERSPEKTIF PENDIDIKAN Sasando : Jurnal Bahasa, Sastra Indonesia, dan Pengajarannya Accounting Profession Journal (APAJI) Journal of Classroom Action Research Jurnal Teknik Informatika (JUTIF) Shell Civil Engineering Journal JUrnal Riset Ilmu Pendidikan Agrivet: Jurnal Ilmu-ilmu Pertanian dan Peternakan Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Kajian Sastra Nusantara Linggau ( KASTRAL) Pustaka: Jurnal Bahasa dan Pendidikan Student Scientific Creativity Journal Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Banda Historia: Jurnal Pendidikan Sejarah dan Studi Budaya Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Medicare Jurnal Akuntansi Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Ilmiah Manuntung: Sains Farmasi dan Kesehatan Sujud: Jurnal Agama, Sosial dan Budaya Journal of Literature Review Jurnal Ilmiah Literasi Indonesia
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Analysis of the Utilization of Social Media as a Means of Learning Elementary School Students in the Digital Era Afifa, Khaulah; Tri Astuti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.36261

Abstract

This study aims to examine the trends in elementary school teachers' teaching practices within thematic learning, using social media as a supporting tool for learning activities in the digital era. The research method used is library research, with data sources coming from academic journals, official books, and previous studies related to social media-based learning. Data was collected through library analysis and content analysis of various publications discussing the role of social media in basic education. The findings show that social media platforms like Facebook, WhatsApp, and YouTube are widely used by elementary school teachers to enhance thematic materials, expand learning resources, and create more dynamic interactions between teachers, students, and parents. The integration of social media also contributes to increased student creativity and motivation. However, the main challenges identified include limited digital literacy among teachers and a lack of educational technology training. Overall, social media has significant potential as an innovative and timely approach to thematic learning that adapts to current developments.
Pengaruh Green Intellectual Capital, Green Accounting, dan Firm Size Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Agnes Mitra Bangun; Tri Astuti; Indra Satria
Jurnal Riset Bisnis Vol. 7 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i2.6584

Abstract

Abstrak Penelitian ini dilakukan untuk mengetahui pengaruh green intellectual capital, green accounting, dan firm size terhadap kinerja keuangan dengan good corporate governance sebagai variabel moderasi. Variabel independen green intellectual capital diukur dengan indeks GIC dan green accounting diukur menggunakan indeks GRI. Penelitian ini menggunakan metode kuantitatif, penelitian kuantitatif merupakan metode-metode yang digunakan untuk menguji teori tertentu dengan meneliti hubungan antar variabel dalam penelitian. Penelitian ini menggunakan sampel Indeks SRI-KEHATI yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2015-2022 dengan jumlah 56 sampel. Metode penentuan sampel menggunakan purposive sampling dan menggunakan SPSS 26 sebagai alat analisis. Hasil penelitian ini menunjukkan bahwa green intellectual capital tidak memiliki pengaruh terhadap kinerja keuangan. Sedangkan green accounting berpengaruh negatif dan firm size memiliki pengaruh positif terhadap kinerja keuangan. GCG dengan proksi dewan komisaris independent mampu memoderasi hubungan green intellectual capital dan firm size terhadap kinerja keuangan, namun tidak mampu memoderasi green accounting terhadap kinerja keuangan. Dengan adanya penelitian ini diharapkan perusahaan dapat menerapkan konsep green intellectual capital dan green accounting agar dapat memberikan pandangan baik bagi perusahaan yang dapat menciptakan keberhasilan bagi perusahaan sehingga dapat meningkatkan kinerja keuangan secara jangka panjang. Kata Kunci : green intellectual capital, green accounting, firm size, kinerja keuangan, good corporate governance This study was conducted to determine the effect of green intellectual capital, green accounting, and firm size on financial performance with good corporate governance as a moderating variable. The independent variable green intellectual capital is measured by the GIC index and green accounting is measured using the GRI index. This study uses quantitative methods, quantitative research is a method used to test certain theories by examining the relationship between variables in the study. This study used a sample of the SRI-KEHATI Index listed on the Indonesia Stock Exchange (BEI) in 2015-2022 with a total of 56 samples. The sampling method uses purposive sampling and uses SPSS 26 as an analysis tool. The results of this study indicate that green intellectual capital has no effect on financial performance. While green accounting has a negative effect and firm size has a positive effect on financial performance. GCG with the proxy of the independent board of commissioners is able to moderate the relationship between green intellectual capital and firm size on financial performance, but is unable to moderate green accounting on financial performance. With this research, it is hoped that companies can apply the concepts of green intellectual capital and green accounting in order to provide a good outlook for companies that can create success for companies so as to improve long-term financial performance. Keywords: green intellectual capital, green accounting, firm size, financial performance, good corporate governance
Co-Authors - Khanifah Adi, Defiyanto Djami Adinda Assyfa Nurdina Afifa, Khaulah Afsun Aulia Nirmala Agnes Mitra Bangun Ahmad Bahar Akhmar Aribuma Alayya Edistya Putriayu Dhiya Alfian Ishak Alumni STIKES Husada Borneo Amin Samiasih Ana Rusmardiana Arghita Aricindy Argitha Aricindy Ariefin, Muhammad Noor Arina Izzata Amalina Asep Purwo Yudi Utomo Atiek Murharyati Devi Liana Deviani Ayu Suranto Dito Yus Dermawan Dwi Puji Lestari Dwika Tiofahma Ashari Elis Listiani Esti Widowati Fadilah Fauziah Farida Lulu Asmara Hasbia Kunti Taqia Hasddin Herdhata Agusta Ibda Binafsih Ida Nur Laela Indra Satria Indra Satria Intan Amelia Toty Irma Widya Irnawati Irnawati Irzal Effendi Jazilatun Nikmah Jihan Ambaroh Jumiati Jumiati Jumiati Khalida Utami Khoirun Nisa Alfitri Lapipi Laudiana Anggraeni Lulu’ Arifatun Munasiroh Lutfia Khaerunnisa M. Syahrun Effendi Maguna Eliastuti Mahpolah Mahpolah Maya Astriyani Mezaluna Kharismatika Deazzuri Miftahul S. Pardede Mirad Mita Rosaliza Nabilla Pramita Sari Nella Angelina Simanjuntak Nina Rahmadiliyani Nur Indah Septia Ningsih Nur Nisai Muslihah Nur Rochmah Nurrachmania, Meylida Osu Oheoputra Husen Primandani Arsi Ramiyati, Ramiyati Rijal Muttaqin Rizki Adiputra Taopan Rochpriyati Rochpriyati Roro Meifi Pitaloka Rossi Galih Kesuma Rusmana Dewi Salis Musta Ani Satinem Silvi Lailatul Mahfida Sri Rejeki STIKES Husada Borneo Surya Maulana Suwarto Suwarto Tia, Tia Tina Nurlita Yuliana Tyas Pitaloka Umiati Umiati Vepi Tumini Vici Febriana Wahyuningsih Safitri Wasino Wasino Wasino Widya Puspita, Evika Windi Atmaka Wulandari, Anindi Putri Safira Yesika Apriliana Putri Wardani Yuliansyah Yuliansyah Yuliansyah Yuliatul Asyiroh Yulistia Budianti Soemarie Zacki Mahendra