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All Journal Jurnal Transportasi JAM : Jurnal Aplikasi Manajemen DeReMa (Development Research of Management) Jurnal Manajemen R.E.M (Rekyasa Energi Manufaktur) Jurnal JOURNAL OF CIVIL ENGINEERING, BUILDING AND TRANSPORTATION Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Meteorologi Klimatologi dan Geofisika Jurnal Ternak Adzkiya : Jurnal Hukum dan Ekonomi Syariah Journal Civics and Social Studies Parameter Jorpres (Jurnal Olahraga Prestasi) KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Pendidikan Teknik Mesin Undiksha Jurnal Surya Teknika Indian Journal of Forensic Medicine & Toxicology Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JMI SUPREMASI Jurnal Hukum Journal of Economics, Management, Business And Accounting (JEMBA) ARMATUR : Artikel Teknik Mesin dan Manufaktur PROSIDING SEMINAR NASIONAL FISIKA (E-JOURNAL) Jurnal Ilman: Jurnal Ilmu Manajemen Madani Institutte : Jurnal Politik, Hukum, Ekonomi, Pendidikan, sosial dan Budaya Berita Kedokteran Masyarakat Jurnal Manajemen Pemasaran dan Perilaku Konsumen Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Higiene Sanitasi Journal of Research and Publication Innovation Jurnal Agro Nusantara Pubmedia Jurnal Penelitian Tindakan Kelas Indonesia Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Sustainable Economics Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga (ETTLI) Journal of Natural Sciences and Learning Berkala Forum Studi Transportasi antar Perguruan Tinggi Jurnal Ekonomi Bisnis Digital Servis : Jurnal Pengabdian dan Layanan kepada Masyarakat Jurnal Pengabdian Masyarakat (Jubdimas) Sukma: Jurnal Pendidikan Sasambo: Jurnal Abdimas (Journal of Community Service) Berkala Ilmiah Kedokteran dan Kesehatan Masyarakat ASPIRATOR - Journal of Vector-Borne Diseases Studies
Sunaryo
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PENERAPAN MEDIA POP-UP BOOK MATERI RAGAM BUDAYA UNTUK MENINGKATKAN HASIL BELAJAR SISWA KELAS V PADA MATA PELAJARAN PENDIDIKAN PANCASILA DI SD N 1 PRAMBANAN TAHUN AJARAN 2025/2026 Rofisian, Nela; Sunaryo; Dwi Rahmawati, Niken; Huda, Saiful; Kusumawardani, Sani; Rahmawati, Silvia; Indah Lestari, Sri; Wuryanti, Sri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49624

Abstract

The low learning outcomes of Grade V students at SDN 1 Prambanan in Civics Education, particularly on the topic of Indonesian Cultural Diversity, served as the background of this study. In the pre-cycle stage, the classical completeness rate only reached 35.71% with an average score of 68.57, which was far below the Learning Objective Achievement Criteria (KKTP) of 75 and the minimum classical completeness target of 80%. Contributing factors included the dominance of lecturebased methods, the use of non-interactive media, and the absence of immediate feedback mechanisms for students. This study aimed to determine whether the implementation of Pop-Up Book media on Cultural Diversity material could improve the learning outcomes of Grade V students in Civics Education at SDN 1 Prambanan. This study employed a Classroom Action Research (CAR) design based on the Kemmis and McTaggart model, carried out in two cycles. The Pop-Up Book media was integrated with the Problem Based Learning (PBL) model and the Gallery Walk strategy to create active, interactive, and meaningful learning experiences. Classical completeness increased from 35.71% in the pre-cycle to 57.14% in Cycle 1 with an average score of 75.00, and further improved to 82.14% in Cycle 2 with an average score of 83.21, surpassing the established success indicators. Improvements in Cycle 2, including media redesign using the one-page one-region principle, Gallery Walk Pop-Up activities, and a Culture Flash Quiz, significantly enhanced active student engagement. The implementation of Pop-Up Book media integrated with the PBL model and Gallery Walk strategy was proven effective in improving the learning outcomes of Grade V students in Civics Education at SDN 1 Prambanan.
FROM TAX EFFICIENCY TO ENVIRONMENTAL TRANSPARENCY: DRIVERS OF FIRM VALUE IN INDONESIAN ENERGY COMPANIES Melinda Wijaya; Sunaryo; Cahayani Kusuma Wardani; Mutmainah
DeReMa (Development Research of Management): Jurnal Manajemen Vol. 21 No. 2 (2026): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v21i2.11490

Abstract

This study aims to examine the effect of tax planning, green accounting, and carbon emission disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 66 observations. Data analysis was conducted using multiple linear regression analysis. The results show that tax planning does not have a significant effect on firm value, indicating that tax management strategies are not the main consideration for investors in assessing company performance. In contrast, green accounting and carbon emission disclosure have a positive and significant effect on firm value. These findings suggest that environmental responsibility and transparency in environmental information disclosure play an important role in increasing firm value, particularly in the energy sector, which has high environmental impact. This study implies that companies need to enhance the implementation of green accounting and carbon emission disclosure as part of sustainability strategies to improve investor trust and firm value. Abstrak dalam Bahasa Indonesia : Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, green accounting, dan pengungkapan emisi karbon terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling, sehingga diperoleh 66 observasi. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa tax planning tidak berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa strategi pengelolaan pajak belum menjadi pertimbangan utama investor dalam menilai kinerja perusahaan. Sebaliknya, green accounting dan pengungkapan emisi karbon berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa tanggung jawab lingkungan dan transparansi dalam pengungkapan informasi lingkungan memiliki peran penting dalam meningkatkan nilai perusahaan, khususnya pada sektor energi yang memiliki dampak lingkungan yang tinggi. Penelitian ini mengimplikasikan bahwa perusahaan perlu meningkatkan penerapan green accounting dan pengungkapan emisi karbon sebagai bagian dari strategi keberlanjutan untuk memperkuat kepercayaan investor dan meningkatkan nilai perusahaan.
Co-Authors Abdul Rokhim Aditya Alif Rama Agung Wahyu Nugroho, Agung Wahyu Agus Triono Ahmad Kafrawi Nasution, Ahmad Kafrawi Ahmad Zazili Aisyah, Ismi Nur Akbar Rayhan Nugroho Alfindo Amanda, Nuresa Divani Andriyani Agus ARIF KURNIAWAN Atala Syahlina Saputri Aulia Nisa’ul Khoir Azansyah Bagus handoko Bambang Sunardi Bina Ikawati Cahayani Kusuma Wardani Candra Widyastuti Chamidah, Dina Chatarina Eka Berliyanti Putri Cici Sucianingsih Daffa Harkansas, Daud Denadia, Aliffia Mauli Dhea Aulia Putri Dina Chamidah DK, Muhammad Putra Dora Mustika Dr. Mudawamah Dwi Ariani, Nenny Dwi Haryanta Dwi Rahmawati, Niken Ekaputri, Retno Agustina El Syam, Robingun ELSA KUSUMA Enawar Estiko, Reza Euis Bandawaty Farizal Firdaus Ferdynan Sitompul Firda Rachmawati Firmansyah, Ade Arif Firyaliza Alya Yafiina Fitoni Nuradila, Muh. Batistuta Frammudya, Muhammad Gabriel Deni Pratama Gunardi H.M Hermansyur Habibie, Dian Hadi Nasbey Hanifah Nurhayati Hasna Heni Wardana Hermawan Hermawan I Gede AB Wiranata Indah Lestari, Sri Indah Zianira Fitri Kartikaningsih, Dewi Kasmawati Khairun Nisa, Salsabila Koesmantoro, Hery Kurniawan, Safrudin Kusumawardani, Sani Legisnal Hakim Legisnal Hakim Lestyoningrum, Sinta Dewi M. Wendy Trijaya Margono Setiawan Marmi Marmi, Marmi Melinda Wijaya Mira Ziveria, Mira Mizani Ahmad Moch. Septian Resi Wibowo Muhamad Apriansyah Ramadhan Muhammad Adib Kurniawan Muhammad Rifky Yuwanto Muhtadi Mujiani, Sari MUTMAINAH Nenny Dwi Ariani Nopiah, Ririn Nunung Rodliyah Nur Faris Prih W Octavia, Ika Pandu Apriliansyah Permana , Bagus Pramita Laksitarahmi Isrianto Prasetya, Bayu Andy Prasetyo E. W., Agustinus Pratama, Alandra Prisma Fatma Sari Purwatiningsih, Yuni R. Alamsyah Ramadhan Rafie Achmad Prayoga Rahma L Rahmawati, Silvia Ramdani Rakasiwi, Gama Rangga Wardana, Ilham Sucipto Rekyan Woro Mulaksito Mulyadi Restya Amanda Putri Ria Wierma Putri, Ria Wierma Riski Juliana Sahara Rizka Wahyuni Amelia Rofisian, Nela Rohaini Rohaini Rohma, Siti Ainuna Sabillal Irfan Mulyana Putra Saiful Huda Saragih, Zainul Sarah Imelda Selvia Oktaviana Sepriyadi Adhan S Septian Aryatama Sheila Dewi Ayu Kusumaningtyas Shella Ramadhanty, Erlinda Simanjuntak, Rosida Sinaga, Herfin Naufal Siti Ainuna Rohma Sonny Kristianto Sri Poerwati1, Ari Probandari2, Joko Sutrisno3, Ari Handono Ramelan4 SULASTRI Sunaryo Sunaryo Suradi Tarmiati, Erni Tri Wijayanti Udianto, Fauzi Umara Firman Rizi D Upik Rahma Fitri, Upik Rahma Waskito, Meindro Wawan Riyanta Wibowo, Agustinus P. Edi Winda Ardiani Wisnu Nugroho Yayah Huliatunisa Yennie Agustin Yennie Agustin MR Yusanti, Leni Yusril Mahendra Yuwono Wiarco