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THE EFFECT OF CARBON EMISSION DISCLOSURE, RETURN ON INVESTMENT, AND ENVIRONMENTAL PERFORMANCE ON THE RETURN OF COMPANY SHARES IN THE INDONESIAN ENERGY SECTOR FOR THE 2019-2024 PERIOD Muhammad Fikri Akbar; Rico Nur Ilham; Ristati; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.277

Abstract

This study aims to analyze the effect of carbon emission disclosure, return on investment, and environmental performance on the return of company shares in the Indonesian energy sector periode 2019-2024. The research data can be accessed through the official website www.idx.co.id The sample in the study is as many as 12 energy sector companies with purposive sampling techniques. The data analysis tool in this study uses the panel data regression method with the Eviews 12 application tool with the selected Random Effect Model (REM) model. The results of the study found that carbon emission disclosure has a positive and significant effect on stock returns, return on investment has a positive and significant effect on stock returns, and environmental performance has a negative and insignificant effect on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period.
Pencatatan Keuangan Digital Sebagai Strategi Peningkatan Daya Tahan Usaha Mikro dan Makro di Tengah Persaingan Global Ristati; Akhyar, Chairil; Marzuki; Bahri, Syamsul
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 06 (2025): SABAJAYA : Jurnal Pengabdian Kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

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

Abstract

Pelatihan pencatatan keuangan digital menjadi kebutuhan penting bagi pelaku UMKM di era digital, khususnya bagi usaha mikro di Kabupaten Aceh Utara yang sebagian besar masih menggunakan pencatatan manual atau tidak melakukan pencatatan sama sekali. Kondisi ini berdampak pada rendahnya akurasi laporan keuangan dan lemahnya kemampuan perencanaan usaha. Kegiatan pelatihan ini bertujuan untuk meningkatkan literasi keuangan dan literasi digital dasar para pelaku UMKM, serta membekali mereka dengan keterampilan pencatatan keuangan menggunakan aplikasi sederhana seperti Microsoft Excel. Pelatihan dilaksanakan secara tatap muka dengan metode pemaparan materi, simulasi, dan praktik langsung. Hasil pelatihan menunjukkan bahwa peserta mengalami peningkatan nyata dalam pemahaman dan keterampilan pencatatan keuangan digital. Peserta yang sebelumnya belum terbiasa mencatat transaksi kini mulai memahami pentingnya pencatatan yang sistematis dan menerapkannya dalam operasional usaha. Kemampuan literasi digital mereka juga berkembang, ditunjukkan oleh meningkatnya kepercayaan diri dalam menggunakan perangkat seperti smartphone dan laptop untuk kebutuhan administrasi usaha. Secara keseluruhan, pelatihan ini berdampak positif terhadap peningkatan profesionalisme pengelolaan usaha dan mendorong UMKM Aceh Utara menuju pengelolaan keuangan yang lebih modern, akurat, dan adaptif terhadap perkembangan teknologi.
The Role of Wattpad in Vocabulary Development: A Narrative Inquiry Rogas, Yasin Ali; Ristati; Pratika, Dellis
General English Education Vol 6 No 1 (2026): EBONY- Journal of English Language Teaching, Linguistics, and Literature
Publisher : The Study Program of English Education of Palangka Raya University 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ebony.v6i1.23344

Abstract

This study explores the role of Wattpad as a digital reading platform in supporting vocabulary development among Indonesian EFL learners. The research was motivated by the persistent issue of low reading motivation and limited vocabulary growth among students, despite increasing exposure to English through digital media. Using a qualitative descriptive design, data were collected through a semi-structured in-depth interview with one purposively selected participant who had actively read English stories on Wattpad. Findings revealed that the participant’s engagement with Wattpad contributed to the formation of consistent reading habits, driven by both social influence and intrinsic motivation. Wattpad provided authentic, contextualized exposure to English vocabulary, allowing the participant to acquire and apply new words naturally in both academic and personal communication. Furthermore, the platform fostered pragmatic awareness and confidence in using English expressively and appropriately. Despite challenges such as misinterpretation and inconsistent language quality, the participant demonstrated autonomy and critical literacy in overcoming them. Overall, the study highlights Wattpad’s pedagogical potential as an informal yet effective digital environment that promotes self-directed vocabulary learning and enhances reading motivation. The findings offer valuable implications for integrating authentic digital reading materials into EFL instruction to foster meaningful and learner-centered language development.
Improving Dayaknese-Speaking Learners’ English Pronunciation Ristati; I Nyoman Suparwa; I Nengah Sudipa; Ni Made Dhanawaty
e-Journal of Linguistics Vol. 13 No. 2 (2019): July
Publisher : The Doctoral Studies Program of Linguistics of Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/e-jl.2019.v13.i02.p08

Abstract

The L1 influence causes difficulties for Dayaknese-speaking leaners (hereinafterreferred to as learners) of English in producing English sounds. In English, pronunciation playsimportant role to understand the communication. The purposes of learning English pronunciationfor learners are (1) able to communicate in English clearly and intelligibly, (2) able to get themeaning of information conveyed in real life situations, (3) able to improve self-confidencewhile communicating oral English, and (4) able to monitor the use of English (able to listen,understand, and produce). The teaching of English subject in Indonesian schools includes fourskills, namely listening, speaking, reading, and writing. While linguistic elements, such asvocabulary, grammar, pronunciation, and cultural patterns of discourse are the supporters ofthese four skills.This current research aimed to describe the implementation of behaviorism learning method andcommunicative approach as an attempt to improve English pronunciation for learners. Thiscurrent research was conducted by means of Research and Development (R & D) design,employing the stages as follows: analysis, design, development, implementation, and evaluation.Testing was done with experiment, which compares the effectiveness between the old(conventional) learning method and the new method (behaviorism learning method with acommunicative approach). The indicators of the effectiveness of new method were the speed ofthe learners’ understanding, the learners’ creativity, and the learners’ learning outcomes.Experiment was carried out by comparing with previous condition and after using a new learningmethod (before-after) or also called one group pretest-posttest. Based on statistical count, t count= -34.37 and t table = 1.67, the value of t count falls on Ha acceptance area (new learningmethod was more effective than conventional learning method) or Ha was accepted and Ho wasrejected.
Pendampingan Dosen Dalam Penguatan Manajemen Keuangan UMKM Lokal : Pengabdian Alfiana; Eni Rakhmawati; Ristati; Nurjanna Ladjin; Oki Dwipurwani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5908

Abstract

Pengabdian ini bertujuan mengetahui peran pendampingan dosen dalam meningkatkan kapasitas manajemen keuangan UMKM lokal melalui tahapan identifikasi kebutuhan, analisis, perencanaan, penyusunan modul, pelatihan, pendampingan, implementasi, serta monitoring dan evaluasi. Hasilnya menunjukkan bahwa pendampingan memberikan dampak nyata pada pengetahuan, keterampilan, dan sikap pelaku usaha, dari sekadar pencatatan menjadi pengelolaan keuangan sebagai instrumen strategis. Pelaku UMKM mampu menyusun laporan sederhana, memahami kondisi usaha, dan mengambil keputusan berbasis data. Hal ini meningkatkan disiplin finansial, efisiensi biaya, serta pergeseran manajemen dari intuisi ke pendekatan rasional. Selain itu, laporan keuangan yang baik juga meningkatkan kesiapan mengakses permodalan, sehingga pendampingan ini berkontribusi dalam membangun tata kelola keuangan yang sistematis, adaptif, dan berkelanjutan.
The Influence of Risk Perception and Trust on Investment Decisions Rieneke Ryke Kalalo; Ristati; Chairil Akhyar; Nurlela; Sean Michael Owen Wijaya
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9960

Abstract

This study aims to analyze the influence of risk perception and trust on investment decisions in Indonesia. This study used a quantitative approach, collecting data through questionnaires from respondents with investment experience. The sampling technique used purposive sampling, while data analysis was conducted using multiple linear regression. The results indicate that risk perception and trust influence investment decisions. Risk perception makes investors more cautious in making investment choices, while trust in investment institutions or platforms can increase investor confidence in investing. Thus, risk perception and trust are important factors in influencing people's investment decisions.