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All Journal HAYATI Journal of Biosciences Tadulako Law Review AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JPI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Community Engagement and Emergence Journal (CEEJ) Alauddin Law Development Journal (ALDEV) JBMR: Journal of Business and Management Review Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Kansasi : Jurnal Pendidikan Bahasa dan Sastra Indonesia International Journal of Business, Law, and Education Batulis Civil Law Review Jurnal Pengabdian kepada Masyarakat Bina Darma Indo-MathEdu Intellectuals Journal International Journal of Science and Society (IJSOC) Suloh : Jurnal Fakultas Hukum Universitas Malikussaleh ANTHOR: Education and Learning Journal Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business JATIMAS : Jurnal Pertanian dan Pengabdian Masyarakat JPNM : Jurnal Pustaka Nusantara Multidisiplin Prosiding Seminar Nasional Unimus Holistik Jurnal Kesehatan Tadulako Social Science and Humaniora Journal Ulil Albab ANTHOR: Education and Learning Journal Jurnal Wicara Desa Room of Civil Social Development Journal of Islamic Economic Laws Tadulako Master Law Journal EDELWEISS: Jurnal Pengabdian Masyarakat Open Access DRIVERset
SUSILAWATI, SUSI
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Influence of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value with Profitability as an Intervening Variable Fermadona, Hellen; Suryaningsih, Maria; Susilawati, Susi; Yuli , Rama
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1266

Abstract

This study aims to examine the effect of green accounting and corporate social responsibility (CSR) disclosure on firm value, with profitability as a mediating variable. The research data were obtained from the annual reports of 35 energy sector companies listed on the IDX-IC index for the period 2019–2023, comprising a total of 175 observations. The data were analyzed using panel data regression and the Sobel test. The results showed that green accounting had no significant effect on profitability or firm value. CSR was found to have a significant effect on firm value but not on profitability. Profitability had a negative effect on firm value and was unable to mediate the effect of green accounting or CSR on firm value. This finding confirms that CSR implementation can improve market perception, but the internalization of green accounting and CSR has not been optimal in strengthening firm value. The implication of this research is the need for more integrated sustainability strategies for companies in the energy sector
PENGEMBANGAN EKONOMI DESA MELALUI DIGITALISASI PRODUK JAMUR TIRAM: PERSPEKTIF PERLINDUNGAN KONSUMEN DAN TRANSAKSI ELEKTRONIK (STUDI KASUS DI DESA BINTANG RINJANI, KECAMATAN SURALAGA, KABUPATEN LOMBOK TIMUR) Nurwahdini, Nurwahdini; Susilawati, Susi; Mumtaz, Naufal; Huriyawardani, Sarwendah Sulis; Utami, Ringganis Suci; Fazzalda, Rusna; Asy’arista, Nidiya Dwi Kamalia; Putri, Alfa Jumratun; Widad, Muh. Faisal; Islam, Muhammad Addinul
Jurnal Wicara Vol 3 No 6 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/dtgwnw47

Abstract

Penelitian ini membahas digitalisasi pemasaran dan penjualan produk jamur tiram di Desa Bintang Rinjani, Kecamatan Suralaga, Kabupaten Lombok Timur, dalam perspektif hukum perlindungan konsumen dan tanggung jawab pelaku usaha serta informasi dan transaksi elektronik. Meskipun pelaku usaha desa tergolong mikro dan kecil, mereka tetap tunduk pada prinsip-prinsip perlindungan konsumen sebagaimana diatur dalam peraturan perundang-undangan, dengan penyesuaian tertentu terkait perizinan dan pembinaan. Penelitian ini juga menyoroti posisi Badan Usaha Milik Desa (BUMDes) sebagai badan hukum yang memikul tanggung jawab penuh atas kegiatan usaha yang menggunakan dana atau nama BUMDes, termasuk jika pengelolaan dilakukan oleh masyarakat desa, kecuali telah dialihkan melalui perjanjian yang sah. Kajian ini menggunakan pendekatan yuridis-empiris melalui wawancara, observasi, dan analisis dokumen, sehingga diharapkan dapat memberikan kontribusi terhadap pemahaman regulasi dan praktik perlindungan konsumen di sektor usaha desa berbasis digital.
ANALISIS TERHADAP STATUS HUKUM ANAK AKIBAT LOKIKA SANGGRAHA MENURUT HUKUM ADAT BALI Della Andrian, Francisca; Mardin, Nurhayati; Susilawati, Susi
TADULAKO MASTER LAW JOURNAL Vol 9 No 3 (2025): OCTOBER
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia, as a country rich in cultural and customary diversity, faces challenges in regulating marriage practices and Lokika Sanggraha, particularly regarding the unclear legal status of children born outside of legal wedlock. The inconsistency between customary law and positive law complicates the recognition of children's status and the implementation of sacred and magical customary marriages. The practice of Lokika Sanggraha, or cohabitation, which contradicts religious and moral norms, gives rise to various social and administrative problems, such as difficulties in obtaining identity documents, legal recognition, and inheritance rights for children. National provisions, such as the Marriage Law and the Population Administration Law, do not explicitly regulate the status and legal protection of children from extramarital relationships, thus triggering legal uncertainty and potential discrimination. This study aims to determine Balinese customary law in addressing the status of children resulting from Lokika Sanggraha. Using an empirical juridical approach in Parigi Moutong, it shows that conservative Balinese customs reinforce stigma and limit access for children, resulting from Lokika Sanggraha's customary rights and inheritance. Although the Child Protection Law guarantees the right to identity, education, and protection from discrimination, the absence of clear regulations regarding children resulting from Lokika Sanggraha results in weak legal certainty and regulatory enforcement. Therefore, legal consolidation that refers to the best interests of children between customary law and national law is needed through dialogue, education, and inclusive and progressive legal reform so that children's rights remain fairly protected.
Shifting Root Strategies: Impacts of Forest Conversion on Fine Root Traits in Monoculture Systems Susilawati, Susi; Sulistijorini, Sulistijorini; Samhita, Sasya; Triadiati, Triadiati
HAYATI Journal of Biosciences Vol. 33 No. 3 (2026): May 2026
Publisher : Bogor Agricultural University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4308/hjb.33.3.634-645

Abstract

The intensification of land-use from natural forests to monoculture systems such as rubber and oil palm plantations alters soil structure and resource availability, thereby affecting fine root acquisition strategies. This study assessed the impact of land-use intensification on fine root morphology, water content, and acquisition strategies across different land-use types. Fine root samples were collected from four systems: natural forest, jungle rubber, rubber, and oil palm plantations (five plots per system). Fine roots were classified into absorptive (first–third order) and transportive (fourth–fifth order), and traits were analyzed using WinRHIZO Pro 2020a. The results showed a decline in absorptive root length along the intensification gradient, with oil palm significantly shorter than forest and jungle rubber. In contrast, root length per area (RLA) was higher in the forest than in rubber plantations. Absorptive root tip length was significantly greater in oil palm compared to rubber. Transportive root length also declined, with significant differences only between oil palm and jungle rubber. Fine root diameter (FRD) and root tissue density (RTD) tended to increase, while specific root length (SRL) and specific root area (SRA) tended to decrease in absorptive roots. In transportive roots, SRL was inconsistent, and SRA remained stable. Water content tended to decrease in absorptive roots but remained relatively stable in transportive roots.
Strategi Guru dalam Menciptakan Ekosistem Pembelajaran yang Menyenangkan (Study Kasus di SDN Kutamekar I dan SDN Kutamekar II) Nurhasanah, Anah; Jaya, Asep; Rosliani, Lia; Apin; Susilawati, Susi; Prihatini, Firda; Abdurrahman, H. Nana Herdiana; Yanuarsari, Revita
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i1.1010

Abstract

Pembelajaran yang menyenangkan, atau ekosistem pembelajaran yang menyenangkan, sangat penting untuk mendukung pembelajaran yang efektif dan bermakna, terutama di sekolah dasar. Guru memiliki peran strategis dalam menciptakan lingkungan belajar yang mendorong siswa untuk lebih terlibat, termotivasi, dan mencapai hasil belajar yang lebih baik. Penelitian ini menggunakan metode studi kasus kualitatif untuk mendeskripsikan dan menganalisis pendekatan guru untuk membuat ekosistem pembelajaran yang menyenangkan di SDN Kutamekar I dan SDN Kutamekar 2 Observasi pembelajaran, wawancara dengan guru, dan studi dokumentasi adalah metode pengumpulan data. Hasil penelitian menunjukkan bahwa guru menggunakan banyak strategi, seperti pembelajaran interaktif, pembelajaran berbasis permainan, penggunaan media dan teknologi yang sederhana, manajemen kelas yang baik, dan hubungan emosional yang baik antara guru dan siswa. Strategi ini terbukti mampu meningkatkan antusiasme siswa, menciptakan lingkungan belajar yang nyaman, dan mendorong mereka untuk berpartisipasi aktif dalam proses pembelajaran. Hasil penelitian ini menunjukkan bahwa kreativitas dan partisipasi aktif guru adalah kunci utama dalam menciptakan lingkungan pembelajaran yang menyenangkan di sekolah dasar.
MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Abstract

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation
MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Abstract

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation
Co-Authors Abdulah, Budiman Abdurrahman, H. Nana Herdiana Abu Nizarudin Adfiyanti Fadjar Adnan Fadjar Adrianton Adrianton Agustina Anah Nurhasanah, Anah Andi Asnudin Anggraeni Yunita Apin Ariani, Dini Arifin Ahmad, Arifin Ashar Ridwan Asy’arista, Nidiya Dwi Kamalia Chasanah, Solichatun Darodjatun, M.A.S Sridjoko Darwis, Hidayat Datupalinge, Suarlan Della Andrian, Francisca Dewi, Citra Rakhmawati Fahirah F. Fahlevi, Defany B. Fattimah Maddusila Fauzi, Muhammad Husni Fazzalda, Rusna Febrianti, Wenty Febriyani, Putri Agus Fermadona, Hellen Florenza, Florenza Ghofir, Ade Gunawan, Erix Hj. Ummi Maskanah Huriyawardani, Sarwendah Sulis Ibrahim, Luckman Ima Sukmawati Imam Santoso Indriyana, Dina Irawati, Riana Islam, Muhammad Addinul Jaya, Asep Kaunang, Sandra DE Khan, Dawud Arif Khotimah, Umi Khusnul Mafazah, Nurul Maftuchah Maftuchah Mahroji, Dwi Manga Patila Manjaniawati, Suchi Marlianingrum, Peggy Ratna Mastura Labombang Maulana, M. Mayasari, Dyah Moch. Rizal Mohammad Ikbal Borman Mubarak, Ayyub Mulyanti, Rita Yuni Mumtaz, Naufal Nadrun, Nadrun Nazifah, Aulia Al-Qisthy Nirmalawati Nirmalawati Nisa, Melvi Khoerun Nova Rini Nurhayati Mardin Nurhayati Sutan Nokoe NURMAN, ILHAM Nursiah Moh. Yunus Nurul Miqat Nurwahdini, Nurwahdini Pardosi, Restu Prihatini, Firda Pusadan, Sulwan Putri, Alfa Jumratun Rahman, Aan Asgari Ramdani, Achmad Ramdany Ramdany, Ramdany Ratu Ratna Korompot Rawidjo, Rawidjo Revita Yanuarsari Ridwan Saleh, Ridwan Rizaldy, M. Asmi Rizaldy, Mochamad Asmi Rohim, Ihsan Saeful Rosliani, Lia Ruseno, Ndaru Samhita, Sasya Samukri Samukri, Samukri Sonjaya, Frieska Zahira Sri Astuti Sugesti, Retno Suhana Suhana Sunarni, Neli Supriatiningsih, Supriatiningsih Suryaningsih, Fina Suryaningsih, Maria Triadiati Triadiati Utami, Ringganis Suci Wahyu Hidayat Wati, Lela Nurlaela Widad, Muh. Faisal Yuli, Rama Yusril Yusril Yusritawati , Ita