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Dian Anita Nuswantara
Universitas Negeri Surabaya
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The Influence of Green Accounting and Corporate Social Responsibility on Profitability with Corporate Governance as a Moderating Variable in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024 Putri, Yeni Nor Diana; Hariyati, Hariyati; Wuryani, Eni; Triani, Ni Nyoman Alit; Nuswantara, Dian Anita; Pujiono, Pujiono
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1315

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility (CSR) on profitability, with Corporate Governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using a saturated sampling technique involving 80 companies, resulting in 240 observations. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Profitability was measured using Return on Assets (ROA), Green Accounting through environmental cost disclosures, CSR using the Global Reporting Initiative (GRI) G4 index, and Corporate Governance using the Corporate Governance Index (GCI). Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting and Corporate Social Responsibility do not have a significant effect on profitability. Furthermore, Corporate Governance does not act as a moderating variable in the relationship between Green Accounting, CSR, and profitability. These findings suggest that sustainability practices and corporate governance mechanisms have not yet translated into direct financial performance outcomes during the study period.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, dan Motivasi Terhadap Kepuasan Kerja Bendahara Pengeluaran Pembantu Di Universitas Ptnbh Ulum, Nafi' Fahrur; Nuswantara, Dian Anita; Pujiono, Pujiono
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5398

Abstract

This study aims to analyze the influence of leadership style, organizational culture, and motivation on the job satisfaction of assistant expenditure treasurers at PTNBH University. The research method used is quantitative with a survey approach. The research sample consisted of 120 respondents selected using a purposive sampling technique. The research instrument was a questionnaire with a five-point Likert scale, which was tested for validity and reliability before use. Data were analyzed using multiple linear regression methods. The results of the study indicate that (1) leadership style has a positive and significant effect on job satisfaction; (2) organizational culture has a positive effect on job satisfaction; and (3) motivation has a significant effect on job satisfaction. Simultaneously, these three independent variables contribute significantly to the job satisfaction of assistant expenditure treasurers. These findings emphasize the importance of participatory leadership practices, strengthening organizational culture, and motivation-enhancing strategies in creating job satisfaction for administrative employees in the PTNBH environment.
Penguatan guru mengatasi kerentanan mental siswa melalui pelatihan hypnoteaching berbasis siklus experiential learning Meylia Elizabeth Ranu; Sri Setyo Iriani; Dian Anita Nuswantara; Dwiarko Nugrohoseno
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27369

Abstract

Abstrak Bullying atau perundungan di sekolah adalah masalah yang signifikan di seluruh dunia, mempengaruhi perkembangan fisik, emosional, dan spiritual individu. Indonesia tidak lepas dari kasus perundungan, termasuk kasus yang terjadi di lingkungan sekolah. Demikian pula kasus bullying di labschool, mulai dari kasus ringan sampai dengan sedang. Secara spesifik, belum terdapat kasus bullying yang mengkhawatirkan melainkan sekadar bullying antar teman yang tidak mengakibatkan dampak serius. ituasi perkembangan siswa yang mengalami kerapuhan mental dan motivasi, baik disebabkan kondisi rumah maupun lingkungan sekolah menambah panjang daftar permasalahan di sekolah. Salah satu elemen yang penting dalam mengurangi risiko demotivasi dan kerentanan mental adalah guru, baik guru BK maupun guru mata pelajaran. Hypnoteaching sebagai bagian dari peningkatan kapasitas individu dimulai dengan memahami lebih jelas mengenai hipnosis. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pelatihan hipnoteaching kepada 25 guru yang terdiri dari guru bimbingan konseling (BK) dan guru mata pelajaran Labschool UNESA sebagai bentuk penguatan kerentanan mental peserta didik melalui metode experiential learning. Dengan beberapa praktik di setiap siklusnya dan soal pre dan post tes, terdapat evaluasi yang berlangsung selama satu bulan pengamatan melalui daring antara guru dengan penyelenggara PKM serta pakar hynoteaching. Guru mendapatkan manfaat dari pelatihan ini untuk menciptakan pembelajaran yang menyenangkan dengan kondisi mental siswa yang sehat. Kata kunci: pengabdian; pelatihan; hypnoteaching; kerentanan mental siswa. Abstract Bullying in schools is a significant problem worldwide, affecting the physical, emotional, and spiritual development of individuals. Indonesia is not free from bullying cases, including cases that occur in the school environment. Specifically, there have been no cases of bullying that are merely bullying between friends that do not cause serious impacts. The development situation of students who experience mental and motivational fragility, either due to home conditions or the school environment, adds to the long list of problems in schools. One important element in reducing the risk of demotivation and mental vulnerability is teachers. Hypnoteaching as part of increasing individual capacity begins with a clearer understanding of hypnosis. This Community Service activity aims to provide hypnoteaching training to 25 teachers consisting of guidance and counseling teachers and Labschool UNESA subject teachers as a form of strengthening students' mental vulnerability through the experiential learning method. With several practices in each cycle and pre- and post-test questions, there is an evaluation that lasts for one month of observation through challenges between teachers and community service organizers and hynoteaching experts. Teachers benefit from this training to create enjoyable learning with healthy student mental conditions.Keywords: keywords: community service; training; hypnoteaching, students' mental vulnerability.
Co-Authors Adhityawati Kusumawardhani Aisyaturrahmi Ali Alnajar, Ali Elazumi Alnajar, Ali Elazumi Ali Alvin Rizani AMELIA SETYAWATI, AMELIA Anggi Putri aprilina susandini Aripratiwi, Ratna Anggraini Augy Ladyana Firstyanto Brian Adinata Budi Purwoko Cantika Sari Siregar Danis Maulia Daniswara, Endra Rasendriya Dewi Prastiwi Dhuwik Ratnasari Dita Rimbawati Dewi Djoewita, Djoewita Dr. Dewi Dwi Ariyanto Dwiarko Nugrohoseno Elfrida Ambarita Elfrida Ambarita, Elfrida Eni Wuryani Fanggidae, Apriana H.J. Fernanda Rizki Brianti Friyanto, Friyanto Girindratama, Muhammad Wisnu Girindratama HARIYATI Hariyati Hariyati Hariyati Hariyati Haryati Haryati Herning Indriastuti Ika Permatasari Imtizal Jauhara Kusuma Imtizal Jauhara Kusuma Insyirah Putikadea Irianti, Lingga Resvita Isnalita Kurniati, Fitrina Lidya Primta Surbakti Linda Oktaviani Lintang Venusita Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Ni Nyoman Alit Triani Norbertus Purnomolastu Nur Azizah Nurul Afifah Pujiono Pujiono Puspo Dewi Dirgantari Putri, Yeni Nor Diana Rahman, Iradah Ratih Kusumawati Raya Sulistyowati Rendra Arief Hidayat Rida Perwita Sari Rifda Fitrianty Rika Puspita Sari Rima Rifana Riusman Lase Rizal, Ach. Syaiful ROHMAWATI KUSUMANINGTIAS Ronald P.C. Fanggidae Ruben M. Nayve Jr Run, Pharatt Runn, Pharat Sakti, Maharani Evelyna Putri Sanaji Sari, Ramadhani Indah Sari, Wulan Iyhig Ratna Selfiah, Selfiah Serena, Rinasda Silalahi, Roubert Arsa Paringotan Siti Sundari Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Ulum, Nafi' Fahrur Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Zalza Berlinda Pratiwi Zukhruf, Ratu Dintha Insyani