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THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FOR WATER PRODUCTION RESIDUES (A CASE STUDY AT THE REGIONAL PUBLIC DRINKING WATER COMPANY PERUMDA MUARA TIRTA, GORONTALO CITY) Dzulkarnain Agung Mooduto; 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.v3i1.2063

Abstract

The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Meningkatkan Hasil Belajar Matematika melalui Model Kooperatif Tipe Scramble dengan Pendekatan Contextual Teaching and Learning Thahara, Aliva; Mahdalena; Nasution, Laila Maghfiroh; Mayasari , Indah
Arus Jurnal Psikologi dan Pendidikan Vol 5 No 1: Februari (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajpp.v5i1.2247

Abstract

Salah satu peranan penting dalam menunjang kesiapan fisik dan mental siswa dalam mengikuti proses pembelajaran merupakan sarapan pagi. Akan tetapi, kondisi di lapangan menunjukkan hasil yang timpang, banyak siswa yang belum terbiasa sarapan pagi dan ini akan memengaruhi hasil belajar siswa. Adanya penelitian ini bertujuan untuk melihat keterkaitan antara sarapan pagi dengan kemampuan konsentrasi dan motivasi belajar siswa sekolah dasar. Penelitian ini menggunakan pendekatan kuantitatif dengan desain korelasional, berupa sampel subjek yang diteliti yaitu 23 siswa, dan menggunakan teknik pengumpulan data  melalui pengisisn instrument mengenai sarapan pagi, konsentrasi, dan motivasi belajar. Pada hasil penelitian menunjukkan angka yang timpang, siswa yang terbiasa sarapan memiliki frekuensi 7 siswa (30,4%), sedangkan siswa yang masih kadang-kadang sarapan memiliki frekuensi 15 siswa (65,2%), dan 1 siswa (4,3%) yang tidak pernah sarapan. Ini menjadi gambaran di situasi nyata yang membuktikan banyak siswa yang belum terbiasa sarapan dan akan memengaruhi ketidakmerataan kesiapan fisik dan mental siswa untuk terjun dalam proses pembelajaran. Karena siswa yang terbiasa sarapan akan memiliki kemampuan konsentrasi dan meningkatnya motivasi untuk belajar yang baik, jika dibandingkan dengan siswa yang tidak memiliki kebiasaan sarapan pagi. Dengan sebab itu, kebiasaan sarapan pagi menjadi peranan penting dalam meningkatkan kemampuan konsentrasi dan motivasi, dan menunjang kesiapan belajar dan tercapainya tujuan pembelajaran.