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The Determinants of Environmental Disclosure in Companies in Indonesia Maulia, Dina; Yanto, Heri
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.26014

Abstract

The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry sector which were listed on the Indonesia Stock Exchange and participated in PROPER 2014-2018. The purposive sampling method was used to determine the research sample in order to obtain 26 company samples or 130 units of analysis. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that the level of environmental disclosure in the three corporate sectors in Indonesia is classified as low, due to the absence of standard guidelines for conducting environmental disclosure, so it is still voluntary. The results also show that the variables of board commissioners’ size, size of the audit committee, environmental certification, profitability, and company size have a significant positive effect on environmental disclosure, while leverage has no effect on environmental disclosure. With the low level of corporate environmental disclosure in Indonesia, it is hoped that the government can establish standard, precise, and mandatory guidelines so that companies can further increase information regarding environmental disclosure.
POTENSI LAHAN SAWAH UNTUK PENGEMBANGAN TANAMAN TEMBAKAU DI KABUPATEN BONDOWOSO Budiman, Subhan Arif; Maulia, Dina; Hermiyanto, Bambang; Basuki, Basuki
Jurnal Tanah dan Sumberdaya Lahan Vol. 11 No. 2 (2024)
Publisher : Departemen Tanah, Fakultas Pertanian, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jtsl.2024.011.2.7

Abstract

The plantation sector, especially tobacco plants, is the biggest contributor to the country's foreign exchange value non-mining through tobacco excise and export. With the increasing number of active smokers in Indonesia, the need for tobacco continues to increase, emphasizing the role of this crop in the economy and providing large profits for farmers. However, along with the growing issue of land use change, recently many tobacco plants have been planted on unsuitable land. The research was conducted on all rice fields in Bondowoso Regency from October 2022 to March 2023. The land suitability evaluation method was used to assess land characteristics that affect tobacco plant growth. The parameters used were soil pH, soil texture, C-organic, electrical conductivity, cations bases (K, Ca, Na, Mg), cation exchange capacity (CEC), base saturation, total N, available and exchangeable K, slope, temperature, and rainfall. Data analysis was carried out by matching techniques, namely matching land characteristics with the growing conditions of tobacco plants to get some suitable land suitability classes for tobacco plants. The results of the analysis showed that the area of ​​land currently planted with tobacco reaches about 12,155.06 hectares, with a suitable class (S2) reaching 897.82 hectares, marginal (S3) reaching 1,614.44 hectares, and not suitable (N) reaching 9,642.79 hectares. Land that has the potential to grow tobacco is S2 (quite suitable) and S3 (marginal).
Hubungan Pola Asuh Orang Tua (Ibu) yang Bekerja dan Tidak Bekerja dengan Perkembangan Psikososial Anak Usia Pra Sekolah di TK Aisyiyah III Kebumen Utami, Wuri; Maulia, Dina; Indriastuti, Hastin Ika
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang MIPA dan Kesehatan
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Latar Belakang: Usia prasekolah merupakan masa dimana sering mengalami masalah perilaku akibat anak sedang dalam proses kepribadian yang unik dan menuntut kebebasan. Hal ini dapat dipengaruhi oleh pola asuh orang tua (Ibu) baik yang bekerja dan tidak bekerja.Tujuan: Mengetahui hubungan pola asuh orang tua (Ibu) yang bekerja dan tidak bekerja dengan perkembangan psikososial anak usia prasekolah di TK Aisyiyah III Kebumen.Metode: Penelitian ini menggunakan jenis penelitian kuantitatif dengan desain cross sectional. responden dalam penelitian ini adalah orang tua (Ibu) dan anak di TK Aisyiyah III Kebumen yaitu sebanyak 48 diambil menggunakan total sampling. pengumpilan data dilakukan dengan menggunakan kuesioner. Analisa data menggunakan uji statistik Spearman Rank.Hasil Penelitian: Berdasarkan hasil penelitian ini sebagian besar orang tua (Ibu) yang bekerja merupakan pola asuh demokratis yaitu sebanyak 12 (48%) responden, sedangkan untuk orang tua (Ibu) yang tidak bekerja menerapkan pola asuh demokratis yaitu sebanyak 17 (73,9%) responden. Dan sebagian besar anak yang memiliki perkembangan psikososial baik dari ibu yang bekerja yaitu sebanyak 11 (44%) responden, sedangkan perkembangan psikososial baik dari ibu yang tidak bekerja yaitu sebanyak 17 (73,9%) responden. Hasil dari analisa spearman rank dapat diketahui nilai p value adalah 0,000 .Kesimpulan: Ada hubungan pola asuh orang tua (Ibu) yang bekerja dan tidak bekerja dengan perkembangan psikososial anak usia prasekolah di TK Aisyiyah III Kebumen. Rekomendasi: Peneliti selanjutnya diharapkan dapat meneliti perkembangan psikososial seperti stimulus, motivasi belajar, kelompok sebaya dan stres.
POTENSI LAHAN SAWAH UNTUK PENGEMBANGAN TANAMAN TEMBAKAU DI KABUPATEN BONDOWOSO Budiman, Subhan Arif; Maulia, Dina; Hermiyanto, Bambang; Basuki, Basuki
Jurnal Tanah dan Sumberdaya Lahan Vol. 11 No. 2 (2024)
Publisher : Departemen Tanah, Fakultas Pertanian, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jtsl.2024.011.2.7

Abstract

The plantation sector, especially tobacco plants, is the biggest contributor to the country's foreign exchange value non-mining through tobacco excise and export. With the increasing number of active smokers in Indonesia, the need for tobacco continues to increase, emphasizing the role of this crop in the economy and providing large profits for farmers. However, along with the growing issue of land use change, recently many tobacco plants have been planted on unsuitable land. The research was conducted on all rice fields in Bondowoso Regency from October 2022 to March 2023. The land suitability evaluation method was used to assess land characteristics that affect tobacco plant growth. The parameters used were soil pH, soil texture, C-organic, electrical conductivity, cations bases (K, Ca, Na, Mg), cation exchange capacity (CEC), base saturation, total N, available and exchangeable K, slope, temperature, and rainfall. Data analysis was carried out by matching techniques, namely matching land characteristics with the growing conditions of tobacco plants to get some suitable land suitability classes for tobacco plants. The results of the analysis showed that the area of ​​land currently planted with tobacco reaches about 12,155.06 hectares, with a suitable class (S2) reaching 897.82 hectares, marginal (S3) reaching 1,614.44 hectares, and not suitable (N) reaching 9,642.79 hectares. Land that has the potential to grow tobacco is S2 (quite suitable) and S3 (marginal).