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Accounting Students' Perception of Green Accounting: Implications on Financial Performance and Corporate Sustainability Muliani; Baiq Dinda Puspita Ayu; Nukman
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p75-83

Abstract

This study aims to explore the perception of accounting students toward green accounting and its implications for financial performance and corporate sustainability. The method used is a qualitative method with a phenomenological approach to understanding student perceptions in depth as 60 students in the accounting program semester 4 in Bumigora University. The data collection technique was carried out through in-depth interviews with students of the accounting study program. The instrument used is a semi-structured interview guide that allows for further exploration flexibility. The study results show that accounting students have a progressive view of green accounting, corporate sustainability issues, respecting corporate social responsibility and environmental impact. These findings emphasize the importance for companies to implement green accounting and pay attention to the environmental impact of the company's operational activities so as not to damage the environment which will have a positive impact on the company's sustainability and financial performance in the long term.
Economic Transformation of UMKM in East Lombok Regency Through Digital Technology Innovation Muliani; Defel Septian; Nukman
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p172-180

Abstract

This study aiming for explore utilization innovation digital technology against transformation economy Micro, Small, and Medium Enterprises (MSMEs) sector in East Lombok Regency. As entity economy strategic, UMKM in this region Still face fundamental challenges, such as limitations access technology, low digital literacy, as well as Not yet optimal ecosystem supporters. Gap literature identified in the minimum study empirical which focuses on the application of digital technology in context area rural with complexity socio-economic characteristics. This study use approach qualitative explorative with method interview deep to MSME actors and stakeholder local interest. Research results show that digitalization through utilization of e-commerce platforms, social media, and systems digital payments play a role significant in increase business process efficiency, expanding market reach, as well as push growth income. Although thus, its implementation Still faced with limitations infrastructure and inequality digital capabilities between perpetrator business. Novelty from study This lies in the approach contextual to digitalization of MSMEs in the regions rural as well as strategic model formulation based on potential local that can replicate in areas with characteristics similar. Implications from findings This expected can become runway for formulation policy empowerment an inclusive and sustainable digital economy.
INTEGRASI DAN URGENSI METODE TAFSIR TEMATIK DI ERA GENERASI MILINEAL Dedi Kuswandi; Tamrin; Muliani; Henny Hermayanti
Amsal Al-Qur’an: Jurnal Al-Qur’an dan Hadis Vol. 2 No. 2 (2025): Juli
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/amsal.v2i2.378

Abstract

The thematic interpretation method is a crucial approach in understanding the Qur'an deeply and relevantly in the modern era. The main issue is how this method can address various contemporary problems by systematically and comprehensively unifying Qur'anic verses under a specific theme. The research method employed in this study is a qualitative-descriptive literature review. Data were collected from various sources, including classical tafsir books, contemporary literature, and related scientific research. Analysis was conducted through critical examination and in-depth interpretation to understand the principles, steps, and benefits of the thematic interpretation method in the modern context. The findings indicate that the thematic interpretation method has high urgency in building a contextual and solution-oriented understanding of the Qur'an concerning current social, cultural, and technological issues. This approach enables the presentation of more organized and easily understood answers for the broader community, thus strengthening the Qur'an's relevance in a dynamic and ever-evolving modern life.
Reflection on Learning in Teacher Professional Education (PPG) Strategies to Enhance the Competence of Novice Teachers at Universitas Muhammadiyah Sidenreng Rappang Sam Hermansyah; Buhari; Ibrahim Manda; Andi Sadapotto; Muhammad Hanafi; Andi Asrifan; Syahrir L; Muliani
INTERACTION: Jurnal Pendidikan Bahasa Vol. 11 No. 2 (2024): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/interactionjournal.v11i2.628

Abstract

Reflection on learning is a vital component of the Teacher Professional Education (PPG) program, particularly in enhancing the competence of novice teachers. At Universitas Muhammadiyah Sidenreng Rappang (UMS Rappang), reflection serves as a mechanism to evaluate and improve teaching practices across pedagogical, professional, social, and personal competencies. This study examines strategies such as daily reflective journals, group discussions, observation and feedback, case studies, and the integration of technology in reflective processes. These strategies aim to develop critical thinking, self-awareness, and innovative teaching approaches among novice teachers. The findings highlight that systematic reflection significantly improves teaching effectiveness, professional development, and student learning outcomes. The structured application of reflective practices empowers novice teachers to become adaptive, professional educators prepared to address the challenges of modern education.
The Relationship Between Professional Competence Acquired Through the Teacher Professional Education (PPG) Program and Teaching Readiness of Teachers at SMP Negeri 6 Pangkajene Sidrap Buhari; Sam Hermansyah; Ibrahim Manda; Rustam Efendi; Nuraini K; Muhammad Hanafi; Muliani
INTERACTION: Jurnal Pendidikan Bahasa Vol. 11 No. 2 (2024): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/interactionjournal.v11i2.633

Abstract

This study aims to analyze the relationship between professional competence obtained through Teacher Professional Education (PPG) and the teaching readiness of teachers at SMP Negeri 6 Pangkajene Sidrap. The research employs a quantitative approach with a correlational method to explore how the professional skills acquired from PPG influence teachers' preparedness in delivering lessons effectively. Data were collected through questionnaires, interviews, and documentation, involving teachers who have completed the PPG program as participants. The findings reveal a significant correlation between professional competence and teaching readiness, indicating that the training provided in PPG equips teachers with essential skills and knowledge to enhance their classroom performance. The results of this research provide insights into the importance of professional development programs in improving the quality of education and contribute to strategies for optimizing teacher training initiatives.
FAKTOR DETERMINAN PENGGUNAAN APD DENGAN GEJALA PENYAKIT AKIBAT PAPARAN BENZENA PT X Muliani; Marniati; Saputra, Firman Firdauz; Musnadi , Jun; Sufyan Anwar
Jurnal Kesehatan Tambusai Vol. 5 No. 3 (2024): SEPTEMBER 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i3.31660

Abstract

Penggunaan APD mencegah risiko kecelakaan kerja dan paparan zat kimia seperti benzena, yang dapat menyebabkan keracunan akut dan kronik. Di PT X, konsentrasi benzena adalah 0,0, 0,02, dan 0,03 ppm. Para pekerja belum memakai alat pelindung diri (APD) karena alasan ketidaknyamanan, panas, menghambat gerakan, dan APD yang tidak sesuai SOP. Beberapa pekerja mengalami gejala hilangnya penciuman, gatal-gatal, dan minimnya sosialisasi tentang paparan benzena.Tujuan penelitian ini untuk menganalisis hubungan penggunaan APD dengan paparan benzena. Metode jenis  penelitian ini kuantitatif analitik dengan dsain cross sectional. Penelitian ini dilakukan di PT X pada bulan mei 2024, populasi penelitian ini adalah karyawan yang bekerja pada area berisiko terpapar benzena berjumlah 30 orang. Teknik pengambilan sampel menggunakan total sampling. Alat ukur yang digunakan berupa kuesioner, cara ukur dilakukan dengan penyebaran kuesioner. Data diolah menggunakan analisis univariat dan bivariate, kemudian di analisis menggunakan statistik uji chi square dengan derajat kemaknaan 95% atau a 0,05 Analisis data menggunakan uji chi square mengungkapkan adanya hubungan yang signifikan antara penggunaan APD, pengawasan dengan paparan benzena dengan hasil (p < 0,005) kondisi APD dengan paparan benzena dengan nilai (p < 0,002). Kesimpulan nya Faktor-faktor penggunaan APD, pengawasan, dan  kondisi APD merupakan beberapa aspek yang berkontribusi terhadap paparan benzena. Selain itu, disarankan agar perusahaan harus rutin memberikan edukasi pentingnya penggunaan APD dan bahaya dari paparan benzena, meningkatkan pengawasan dan penegakan aturan penggunaan APD serta memastikan kondisi APD dalam keadaan baik dan sesuai SOP.
The Effectiveness of Using Cake-Learning Application on Students’ Vocabulary Mastery At MA Nurul Habibi NW Liwung M. Alwan Hadi; Muliani; Tawali
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.3437

Abstract

This research is aimed to investigate the effectiveness of utilizing the CAKE-Learning Application in enhancing students' vocabulary mastery at MA Nurul Habibi Nahdlatul Wathan Liwung in academic year 2023/2024. The objective of the study was to know whether the CAKE-Learning Application is an effective tool to improve students' vocabulary mastery. The design of research method used pre-experimental study or quantitative method. The subject of the study was second grade student of MA Nurul Habibi Nahdlatul Wathan Liwung, consist of seven female students. The technique of collecting the data were pre-test and post-test. The instrument of the research used written test in the form of multiple choice. The procedure to analyze data were mean score, mode, median, and t-test was used according to Sudijono, 2007: 22. The data was analyzed using statistical formula of t-test. The result of data analysis showed that the value of t-test was 9.756 and t-table 1.501 so the value of t-test is higher than t-table in significance level of 005 ((95%) with degree of freedom 7. It means that t-critical value was significant for this confidence level. And alternative hypothesis (Ha) was accepted and null hypothesis (Ho) was rejected. Therefore, it could be concluded that there was effective of using Cake-Learning Application on students’ vocabulary mastery at MA Nurul Habibi Nahdlatul Wathan Liwung in Academic Year 2023/2024.
PENAMBAHAN TEPUNG REBUNG BETUNG (Dendrocalamus asper) DALAM PEMBUATAN MIE INSTAN Muliani; Andi Sukainah; Reski Praja Putra
GABBAH : Jurnal Pertanian Dan Perternakan Vol. 1 No. 3 (2024): April
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/gabbah.v1i3.1109

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi pengaruh penambahan tepung rebung terhadap kualitas mie instan yang dihasilkan, untuk mengetahui pengaruh penambahan tepung rebung terhadap mutu hedonik mie instan produksi. Jenis penelitian ini bersifat eksperimen menggunakan pola rancangan acak lengkap (RAL) karena bahan percobaan menggunakan satu variabel. Perlakuan terdiri dari penambahan tepung rebung betung 0% (kontrol), 11%, 22%, dan 33%. Variabel pengamatan antara lain kadar air, kadar abu, kadar protein, kadar serat, dan uji hedonik terdiri dari warna, rasa, aroma dan tekstur. Hasil penelitian menunjukkan Penambahan tepung rebung dengan berbagai konsentrasi memberikan pengaruh nyata terhadap kadar air, kadar abu, kadar protein, serat mie, terhadap mutu hedonik pada mie instan yang dihasilkan. Penambahan tepung rebung 22% merupakan perlakuan terbaik, mie instan pada parameter kadar air 8,29%, kadar abu 2,43%, kadar serat 3,25%. Penambahan tepung rebung memberikan pengaruh nyata terhadap mutu hedonik mie instan yang dihasilkan. Penambahan tepung rebung 22% merupakan perlakuan yang disukai panelis, baik dari segi warna, rasa, aroma dan tekstur. Sedangkan pada parameter warna panelis lebih menyukai perlakuan 22% dan pada parameter tekstur panelis menyukai perlakuan kontrol.
The The Influence of SETS (Science, Environment, Technology, and Society) based E-Modules on Scientific Literacy Using the Discovery Learning Model Elistiana, Veny; Novita, Nanda; Wahdi Ginting, Fajrul; Muliani; Fadieny, Nurul
Indonesian Journal of Technical and Vocational Education Training Vol. 1 No. 1 (2024): JUNE 2024
Publisher : MANDAILING GLOBAL EDUKASIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62945/ijtvet.v1i1.124

Abstract

This research aims to identify the influence of SETS (Science, Environment, Technology, and Society) based e-modules in increasing scientific literacy using the discovery learning learning model. This research uses a quantitative approach with a quasi-experimental design in the form of a Nonequivalent Control Group Design. How to apply the sample using the Purposive Sampling technique where a total of 32 students were obtained consisting of 16 students in classes X1 and X2 as the control and experimental classes. The results showed that the average pretest score obtained by students in the experimental class was 29.68 and the average posttest score was 84.06, while in the control class the average pretest score obtained by students was 30.62 and the average score the posttest average was 69.68. Based on statistical test data using the independent sample test in SPSS Version 25, the results obtained were sig (2-tailed) 0.002 < significance 0.05, meaning that H0 was rejected and Ha was accepted. Where H0 is that there is no influence of SETS-based e-modules on students' scientific literacy and Ha is that there is an influence of SETS-based e-modules on students' scientific literacy.
Transformasi Pembelajaran Praktikum Tata Boga Pasca Pandemi: Studi Naratif Pengalaman Dosen Dan Mahasiswa Ratnawati T; Muliani; Perawati Simaremare
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.13723

Abstract

This narrative study explores the transformation of culinary arts practicum learning post-pandemic from the perspectives of lecturers and students. The COVID-19 pandemic forced a sudden shift from face-to-face to online learning, particularly challenging for practicum-based courses like culinary arts. This qualitative research employed narrative inquiry design, involving 4-6 lecturers and 6-8 students as participants selected through purposive sampling. Data were collected through in-depth interviews and documentation, then analyzed using thematic analysis. The findings reveal several major themes: initial shock and unpreparedness, innovation within limitations, changing roles of educators, continuous transformation, and the development of adaptability and resilience. Lecturers demonstrated creativity in adapting demonstration methods through technology, while students developed self-directed learning skills despite limited facilities. Post-pandemic, practicum learning has transformed into a hybrid model integrating technology with hands-on practice. This research contributes to understanding adaptive learning in higher education and provides recommendations for developing effective practicum curriculum in the post-pandemic era.
Co-Authors Akhyar, Chairil Alfian Sayuti Amin Samiasih Ammang Latifa Andi Marshanawiah Andi Sadapotto Andi Sukainah Andreas Julia Konmop Anwar, Sufyan Asrifan, Andi Baiq Dinda Puspita Ayu Baiq Khairunnisa Permatasari Batadi, Nur Azizah Buhari Buhari Burhanudin, Sambas Chornelia Sri Devi Lestari Darmawati Dedi Kuswandi Defel Septian Desy Sary Ayunda Dewi Sartika Dewi, Ni Putu Indira Prana Dian Indriyani Dodi Iskandar Dwi Isyana Achmad Dwi Yani Ratna Dewi Efandi Gunawan Elistiana, Veny Endrayana, Bagus Dwi Ernawati Fadieny, Nurul Fajrul Wahdi Ginting Fajrul Wahdi Ginting, Fajrul Wahdi Frendy Ferdian Gawarti Gede Wirata Gita Olipia Gusman Halimatus Sakdiah Hamsar, Israwati Hanry Putrantono, Asep Hasan Henny Hermayanti Hermawati Jalaludin La Niampe Lestari, Ayu Ambang Lina Yunita Lisnawati Lutfi Khoirunnisa M. Alwan Hadi Manda, Ibrahim MARNIATI Maruli Taufandas Melati Rosanensi Mohammad Fatkhul Mubin Mohammad Ramdani Muflihah Ramadhia Muh. Jumaidi Sapwal Muhammad Hanafi Muhammad Rafli Habibi Hasri Murtopo, Adi Musnadi , Jun Nanda Novita Nanda Novita, Nanda Narmin Narsih Nasri Diana Nasution, Nurul Azmi Nukman Nur Anna Nuraini Fatmi Nuraini K Nurhijrah Nurul Ahda Suviani Okto Ivansyah Paulina Maidodga Perawati Simaremare Prasetyawati, Priyatna R. Ayu Ida Aryani Rafi'ah Nur Rafika RATNAWATI Ratnawati T Reski Praja Putra Rico Nur Ilham Rita Kuntarti, Rita Rony, Zahara Tussoleha Rore, Idrus Rustam Efendi Safriana Saifurrahman Sam Hermansyah Siska safitri SITI AISAH Siti Maimunah Siti Sopiani Slamet Widodo Sri Restu Tempali Sudiman, Jaqueline Sugianto Sumiaty Suryana, Syarifah Syahrir L Syamsul Hidayat Dilaga, Syamsul Hidayat Syamsul Ph.D M.A. Hadi Syarifah Rahmi Syarifah Rita Zahara Tamrin Tasya Nurlaila Dilla Tawali Tika Rahma Yunita Tjatur Supriyono Tondong, Henrietta Imelda Tulus Setiawan Wahdi Ginting, Fajrul Wardimansyah Ridwan Widia Febriana Wiska Baharuddin Yasin, Suhbudy