Garuda - Garba Rujukan Digital

THE EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE OF BANKING COMPANIES Friska R. Mile; Mahdalena; Ronald S. Badu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1850

This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.

Integrasi Ekspektasi Rasional dalam Model Konsumsi Rumah Tangga: Sebuah Studi Simulasi terhadap Efektivitas Kebijakan Fiskal Iksan, Muhammad; Batulante, Arbi; Pebriana, Yeri; Mahdalena
JURNAL PENDIDIKAN IPS Vol. 15 No. 4 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i4.3692

Penelitian ini bertujuan untuk mengkaji bagaimana kerangka ekspektasi rasional dapat diintegrasikan ke dalam model konsumsi rumah tangga guna menilai efektivitas kebijakan fiskal dalam menjaga stabilitas makroekonomi. Melalui pendekatan analisis berbasis simulasi, studi ini menelusuri bagaimana perkiraan masyarakat mengenai pendapatan masa depan serta penyesuaian kebijakan fiskal pemerintah memengaruhi pola konsumsi selama periode berjalan.Selain itu, hasil penelitian menegaskan bahwa kebijakan fiskal memiliki pengaruh yang lebih efektif ketika proses pembentukan ekspektasi dimodelkan secara rasional, karena rumah tangga menyesuaikan keputusan konsumsi dengan mempertimbangkan perubahan kondisi ekonomi di masa depan. Penelitian ini menggunakan instrumen berupa data makroekonomi sekunder yang meliputi variabel konsumsi, pendapatan, serta indikator kebijakan fiskal, sedangkan teknik analisis data diterapkan melalui proses simulasi model dan kalibrasi parameter untuk mengkaji dinamika respons konsumsi terhadap perubahan kebijakan. Hasil penelitian menunjukkan bahwa keputusan konsumsi yang dibentuk oleh ekspektasi rasional memainkan peran penting dalam memodulasi mekanisme transmisi kebijakan fiskal. Ketika rumah tangga memprediksi adanya perubahan pada pendapatan atau belanja publik, mereka cenderung menyesuaikan konsumsi jangka pendek secara proporsional. Temuan ini menegaskan landasan teoritis yang dikembangkan oleh Muth dan Lucas bahwa pelaku ekonomi secara sistematis mengolah informasi prospektif dalam pengambilan keputusan saat ini. Dengan demikian, teori ekspektasi rasional dipastikan menjadi instrumen penting untuk memahami kredibilitas kebijakan fiskal serta implikasinya terhadap kestabilan makroekonomi dalam jangka panjang.

ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM UPAYA PEMBANGUNAN DESA DI DESA TOLOTIO KECAMATAN BONE PANTAI KABUPATEN BONE BOLANGO Nurtia; Mahdalena; Bokiu, Zulkifli
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.1874

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan Alokasi Dana Desa, peningkatan pembangunan dan transparansi Alokasi Dana Desa di Desa Tolotio. Penelitian ini menggunakan metode kualitatif. Dengan informan penelitian yang berjumlah 5 orang. Teknik pengumpulan data dalam penelitian terdiri dari observasi, wawancara, dan dokumentasi. Teknik analisis data terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini mengungkapkan bahwa: 1). Pengelolaan Alokasi Dana Desa(ADD) pada bidang penyelenggaraan pemerintah desa, pelaksanaan pembangunan, pembinaan kemasyarakat, dan pemberdayaan masyarakat telah berjalan baik meskipun pada beberapa bidang yang tidak terealisasi dan masih diperlukan peningkatan dalam perencanaan strategis jangka panjang dan manajemen pelaksanaan agar program dapat terlaksana sesuai jadwal. 2). Pada tahap pertanggungjawaban Alokasi Dana Desa(ADD) di Desa Tolotio baik secara administrasi dan teknis sudah baik, namun diperlukan peningkatan kapasitas aparatur desa melalui pelatihan manajemen keuangan 3). Tahap transparansi Alokasi Dana Desa(ADD) di Tolotio telah berjalan dengan baik. Namun, perlu adanya inovasi sistem informasi desa berbasis digital untuk meningkatkan efisiensi dan kendala pelaporan.

Transparency Analysis of PT. Midi Utama Indonesia Tbk : A Case Study of the Alfamidi Super MSME Partnership in Gorontalo City in the Perspective of Greenwashing and Greenwishing Cintya Azhari Rauf; Andi Yusniar; Mahdalena
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): January- March, International Journal of Technology and Education Research (IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2757

Todays, digital image processing is widely used in various fields to facilitate humans in doing work by analyzing videos or images for use in decision making in the industrial world. The use of industrial machine technology is one of the most important factors in efforts to facilitate human work, but an industrial machine is inseparable from work failure that can hinder the production process and cause harm to the industry. This study aims to detect a failure in industrial machinery by using video data of industrial machine movements recorded using a webcam camera Image processing technology has advanced significantly over the last decade. Its application to low-power mobile devices has attracted many research groups in relation to new contexts such as augmented reality, visual search, object recognition, etc. As general purpose computing emerges for embedded GPUs and their programming models such as OpenGL ES 2.0 and OpenCL, mobile processors will gain more parallel computing capabilities. Therefore, adapting these advances to accelerate mobile image processing algorithms has become a hot topic. In this paper, our interest is based on a review of the current challenging tasks associated with mobile image processing using serial and parallel computing in several new application contexts.

Antara Regulasi Dan Realita: Tantangan Aparat Desa Dalam Implementasi Pengelolaan Dana Desa e karim, andriyawan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v8i1.4821

Pengelolaan dana desa yang diamanahkan melalui regulasi (termasuk Undang‑Undang Nomor 6 Tahun 2014 tentang Desa / UU Desa) diharapkan dapat mendorong pembangunan pedesaan, pemberdayaan masyarakat, dan kesejahteraan desa melalui otonomi keuangan. Namun dalam praktik, aparat desa menghadapi berbagai tantangan yang menghambat implementasi regulasi sehingga terjadi kesenjangan antara aturan dan realita di lapangan. Artikel ini menyajikan literature review terhadap studi-studi empiris di berbagai desa di Indonesia, untuk mengidentifikasi tantangan utama dalam pengelolaan dana desa. Temuan menunjukkan bahwa kendala regulasi birokratis, kapasitas sumber daya manusia, transparansi dan akuntabilitas, serta aspek partisipasi masyarakat merupakan hambatan signifikan. Di samping itu, praktik korupsi dan penyalahgunaan dana menguatkan perlunya pengawasan dan model pengelolaan yang lebih adaptif. Berdasarkan tinjauan literatur, artikel ini merekomendasikan peningkatan kapasitas aparatur desa, transparansi proses, partisipasi masyarakat, serta mekanisme kontrol eksternal untuk menutup celah penyimpangan.

NILAI LAMBU MBOIDE DALAM BLUE ECONOMY PENGELOLAHAN EKOWISATA HIU PAUS DI DESA BOTUBARANI, GORONTALO M, Fitri Nurhayati; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4822

Whale shark ecotourism in Botubarani Village, Bone Bolango Regency, is one of the rapidly developing marine tourism destinations and contributes significantly to the welfare of coastal communities. However, tourism development that focuses on increasing visitor numbers has the potential to create ecological pressure on the sustainability of whale sharks (Rhincodon typus), thereby necessitating tourism governance oriented toward sustainability. This study aims to analyze the role of the cultural value of Lambu Mboide in strengthening blue economy principles in the management of whale shark ecotourism in Botubarani. The research employs a descriptive qualitative approach using a literature study method, through the review of academic journals, scientific reports, and supporting documents related to Botubarani, the blue economy, and Gorontalo local wisdom. The findings indicate that blue economy principles have been reflected in ecotourism management through the limitation of tourist–whale shark interactions, the empowerment of local communities, and a conservation-oriented approach as the foundation of the coastal economy. The value of Lambu Mboide, which encompasses the spirit of collectivity, mutual cooperation, and harmony between humans and nature, has proven to function as social capital that strengthens community-based tourism governance. This local wisdom encourages communities to safeguard the sustainability of whale shark habitats and to distribute economic benefits equitably. Thus, the integration of cultural values and blue economy principles constitutes a model of ecotourism management that not only maintains ecological balance but also strengthens the economic self-reliance of local communities. This study implies that conservation approaches grounded in local cultural values can serve as an effective strategy for the sustainable management of marine tourism destinations

AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DESA: SINTESIS TEMATIK LITERATUR Halid, Fityan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4859

Village financial management requires transparent and accountable governance practices as villages play an increasingly significant role in managing public funds. Although numerous studies have examined this issue, existing findings remain fragmented and partial. This study aims to systematically synthesize research findings related to accountability and transparency in village financial management. A Systematic Literature Review approach was employed by searching journal articles indexed in Google Scholar and published between 2021 and 2025, resulting in 25 articles that met the inclusion criteria. Data were analyzed using a thematic analysis approach supported by ATLAS.ti software. The synthesis results indicate that transparency and accountability are central issues in village financial management; however, in practice, they are still often understood and implemented in an administrative and formalistic manner. The quality of village financial governance is shaped by the interaction between the use of technology, particularly village financial information systems, the capacity of village government personnel, and the effectiveness of supervision and community participation mechanisms. The findings also reveal that limited personnel capacity, weak supervision, and low levels of community participation constitute major obstacles to achieving substantive accountability. This study underscores that improving transparency and accountability in village financial management requires a systemic and integrated approach that goes beyond administrative or technological aspects alone and emphasizes the strengthening of institutional capacity and public participation

Efektivitas Aplikasi Pupuk Organik Cair Limbah Kulit Pisang dan Pupuk Urea Terhadap Pertumbuhan Bibit Kelapa Sawit (Elaeis guineensis Jacq.) di Pembibitan Pre-Nursery Mahdalena; Wati, Asiah; Lubis
Agrifarm : Jurnal Ilmu Pertanian Vol 14 No 2 (2025): Desember
Publisher : Universitas Widya Gama Mahakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/ajip.v14i2.3886

The purpose of this study was to determine the effect of Banana Peel Waste POC and Urea Fertilizer and the interaction of the two treatments on the growth of oil palm seedlings in the Pre-nursery. The study was conducted for 4 months, starting from March 2025 preparation to June 2025 the final data collection and took place at the Research Field of the Faculty of Agriculture, Widya Gama Mahakam University Samarinda, Jalan Wahid Hasyim, Sempaja Village, North Samarinda District, East Kalimantan. The research method used a Factorial Randomized Block Design (RAK) consisting of 2 factors with 3 replications. The first factor is Banana Peel Waste POC (P) which consists of 4 levels, namely: P0 (Control), P1 (50 ml/polybag), P2 (75 ml/polybag) P3 (100 ml/polybag The second factor is Urea Fertilizer (U) which consists of 4 levels, namely: U0 (Control), U1 (8 g/polybag), U2 (10 g/polybag), and U3 (12 g/polybag). The observation variables are plant height growth, stem diameter and number of leaves. The results showed that Banana Peel Waste Liquid Organic Fertilizer (POC) significantly affected all parameters at 90 days after planting (HST) with the best dose of 50 ml/polybag. Urea fertilizer significantly affected all parameters at 60 and 90 days after planting at a dose of 12 g/polybag. Meanwhile, the interaction between Banana Peel Waste Liquid Organic Fertilizer (POC) and Urea did not significantly affect all observed parameters.

Antara Regulasi Dan Realita: Tantangan Aparat Desa Dalam Implementasi Pengelolaan Dana Desa e karim, andriyawan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v8i1.4821

Pengelolaan dana desa yang diamanahkan melalui regulasi (termasuk Undang‑Undang Nomor 6 Tahun 2014 tentang Desa / UU Desa) diharapkan dapat mendorong pembangunan pedesaan, pemberdayaan masyarakat, dan kesejahteraan desa melalui otonomi keuangan. Namun dalam praktik, aparat desa menghadapi berbagai tantangan yang menghambat implementasi regulasi sehingga terjadi kesenjangan antara aturan dan realita di lapangan. Artikel ini menyajikan literature review terhadap studi-studi empiris di berbagai desa di Indonesia, untuk mengidentifikasi tantangan utama dalam pengelolaan dana desa. Temuan menunjukkan bahwa kendala regulasi birokratis, kapasitas sumber daya manusia, transparansi dan akuntabilitas, serta aspek partisipasi masyarakat merupakan hambatan signifikan. Di samping itu, praktik korupsi dan penyalahgunaan dana menguatkan perlunya pengawasan dan model pengelolaan yang lebih adaptif. Berdasarkan tinjauan literatur, artikel ini merekomendasikan peningkatan kapasitas aparatur desa, transparansi proses, partisipasi masyarakat, serta mekanisme kontrol eksternal untuk menutup celah penyimpangan.

NILAI LAMBU MBOIDE DALAM BLUE ECONOMY PENGELOLAHAN EKOWISATA HIU PAUS DI DESA BOTUBARANI, GORONTALO M, Fitri Nurhayati; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4822

Whale shark ecotourism in Botubarani Village, Bone Bolango Regency, is one of the rapidly developing marine tourism destinations and contributes significantly to the welfare of coastal communities. However, tourism development that focuses on increasing visitor numbers has the potential to create ecological pressure on the sustainability of whale sharks (Rhincodon typus), thereby necessitating tourism governance oriented toward sustainability. This study aims to analyze the role of the cultural value of Lambu Mboide in strengthening blue economy principles in the management of whale shark ecotourism in Botubarani. The research employs a descriptive qualitative approach using a literature study method, through the review of academic journals, scientific reports, and supporting documents related to Botubarani, the blue economy, and Gorontalo local wisdom. The findings indicate that blue economy principles have been reflected in ecotourism management through the limitation of tourist–whale shark interactions, the empowerment of local communities, and a conservation-oriented approach as the foundation of the coastal economy. The value of Lambu Mboide, which encompasses the spirit of collectivity, mutual cooperation, and harmony between humans and nature, has proven to function as social capital that strengthens community-based tourism governance. This local wisdom encourages communities to safeguard the sustainability of whale shark habitats and to distribute economic benefits equitably. Thus, the integration of cultural values and blue economy principles constitutes a model of ecotourism management that not only maintains ecological balance but also strengthens the economic self-reliance of local communities. This study implies that conservation approaches grounded in local cultural values can serve as an effective strategy for the sustainable management of marine tourism destinations

Title

Found 43 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 43 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 43 Documents
Search