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ANALISIS DETERMINAN PENGUNGKAPAN EMISI KARBON DI INDONESIA Pratama, Yohanes Mario
Modus Journals Vol 33, No 2 (2021): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4644

Abstract

ABSTRACTThis research aimed to discuss and obtain empirical evidence about determinants affecting carbon emission disclosure in Indonesia. The independent variables tested in this research consisted of board of commissioner size, women on board members size, board of director size, company size, and institutional ownership. The measurement of carbon emission disclosure using index checklist developed by Choi et al. (2013). Non-financial companies listed on Indonesia Stock Exchange in 2015-2019 were used as the population of this study. In this research, the sample was taken by using purposive sampling method. Data were analyzed using multiple linear regression. The results showed that the board of commissioner size, and company size have a positive effect on carbon emission disclosure, while women on board members size, board of director size, and institutional ownership have no effect on carbon emission disclosure. These results are expected to encourage companies to disclose information regarding carbon emission and to reduce carbon emission. Keywords: carbon emission disclosure; board of commissioner size; women on board members size; board of director size; company size; institutional ownership ABSTRAKPenelitian ini bertujuan untuk menemukan bukti empiris mengenai determinan yang mempengaruhi pengungkapan emisi karbon di Indonesia. Variabel independen dalam penelitian ini adalah ukuran dewan komisaris, proporsi anggota dewan wanita, ukuran dewan direksi, ukuran perusahaan, dan kepemilikan institusional. Pengukuran pengungkapan emisi karbon dilakukan dengan menggunakan indeks checklist yang dikembangkan oleh Choi et al. (2013). Perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2015-2019 digunakan sebagai populasi dalam penelitian ini. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan menggunakan multiple linear regression. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan ukuran perusahaan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sedangkan proporsi anggota dewan wanita, ukuran dewan direksi, dan kepemilikan institusional tidak memiliki pengaruh terhadap pengungkapan emisi karbon. Hasil ini diharapkan dapat mendorong perusahaan-perusahaan untuk mengungkapkan informasi terkait emisi karbon dan menurunkan emisi karbon. Kata kunci: pengungkapan emisi karbon; ukuran dewan komisaris; proporsi anggota dewan wanita; ukuran dewan direksi; ukuran perusahaan; kepemilikan institusional
The role of government auditing in controlling the level of corruption in Indonesia Anggreni Dian Kurniawati; Yohanes Mario Pratama
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art6

Abstract

The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the level of corruption in provincial governments in Indonesia. The data collected in this research was the audit report of the Audit Board of the Republic of Indonesia and the annual report of The Corruption Eradication Commission in 34 provinces in 2015-2019. Further, the data was analyzed using multiple linear regression. The results indicate that the detection of irregularities and audit rectification has a positive impact on the level of corruption, while the irregularities and audit opinion do not have impact on the level of corruption. These results are expected to encourage the government to strengthen its financial supervision system.
PERAN LITERASI DALAM PENINGKATAN SUMBER DAYA GURU DI SDN SE-KEPANEWON CANGKRINGAN, DIY Bartolomeu Galih Visnhu Pradana; Agatha Mayasari; Yohanes Mario Pratama
Share : Journal of Service Learning Vol. 8 No. 2 (2022): AUGUST 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.861 KB) | DOI: 10.9744/share.8.2.159-167

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Tiap masyarakat mempunyai hak yang sama untuk memperoleh pendidikan yang berkualitas. Kualitas pembelajaran tidaklah statis, melainkan dinamis dengan mendorong persyaratan hasil belajar pada kemajuan sains dan teknologi untuk membentuk pengembangan sumber daya manusia yang berkualitas. Yogyakarta merupakan sebuah kota yang dijuluki sebagai Kota Pelajar, akan tetapi masih banyak permasalahan pendidikan yang dikeluhkan khususnya terkait hak belajar siswa. Memastikan setiap anak memperoleh hak akses pendidikan berkualitas di lingkungan yang aman masih menjadi tugas yang belum sepenuhnya selesai. Penurunan kualitas Pendidikan di Yogyakarta pun diungkap oleh Kepala Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta di masa pandemi ini, sehingga menjadi tugas dan tanggung jawab berbagai pihak untuk meningkatkan sistem dan kualitas pendidikan. Pada era pendidikan 4.0, diskusi tentang literasi sangatlah mendesak, terutama di tingkat sekolah sebagai fondasi dalam mengubah kualitas pendidikan untuk membangun dan mengoptimalkan implementasi literasi baru, yaitu literasi data, teknologi, dan manusia. Implementasi literasi bermanfaat bagi pendidik untuk profesional dalam berperan aktif meningkatkan kualitas pendidikan dan keterampilan. Para pendidik yang berkompeten akan mampu membimbing, menciptakan pengelolaan kelas, dan mendorong proses interaksi dengan situasi yang lebih efektif untuk mencapai tingkat optimal pada hasil belajar siswa. Hal ini, sejalan dengan keadaan kendala yang dialami SDN se-Kapanewon Cangkringan, Kabupaten Sleman, Daerah Istimewa Yogyakarta dalam pengembangan sumber daya guru dan peningkatan literasi. Melalui kegiatan pengabdian kepada masyarakat yang dilakukan oleh Tim Fakultas Bisnis dan Ekonomika Universitas Atma Jaya, diadakan penyuluhan dan pendampingan pengembangan sumber daya manusia dan literasi untuk membantu pendidikan sekolah dasar di SDN se-Kapanewon Cangkringan dalam memperkuat kembali komitmen terhadap misi pendidikan dan membantu mengembangkan pengelolaan sumber daya manusia SDN se-Kapanewon Cangkringan, Kabupaten Sleman, Daerah Istimewa Yogyakarta.
Penyuluhan Manfaat Dan Potensi Potensi Bisnis Daun Kelor Pada Masyarakat Kelurahan Kelor, Kabupaten Gunungkidul, Yogyakarta Elizabeth Fiesta Clara Shinta Budiyono; Bartolomeus Galih Visnhu Pradana; Mario Rosario Wisnu Aji; Tegar Satya Putra; Agatha Mayasari; Yohanes Mario Pratama
Eastasouth Journal of Effective Community Services Vol 1 No 02 (2022): Eastasouth journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1306.126 KB) | DOI: 10.58812/ejecs.v1i02.48

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Merujuk pada konsep One Village One Product, menjadi desa yang mandiri, memiliki produk unggulan, dan memiliki masyarakat yang sejahtera tentu menjadi cita-cita yang ingin dicapai semua desa. Namun dalam pencapaiannya sering terkendala berbagai aspek. Desa Kelor merupakan desa yang memiliki potensi sebagai penghasil daun kelor beserta produk turunannya, namun potensi ini masih belum disadari oleh masyarakat. Oleh karena itu diharapkan dengan pengabdian ini mampu memberikan pemahaman baru tentang pentingnya perubahan pola pikir yang lebih maju dan inovatif. Metode yang digunakan dalam pengabdian ini adalah dengan pendekatan secara langsung dan melakukan penyuluhan awal tentang potensi kesehatan dan bisnis daun kelor. Hasilnya diperoleh bahwa kini sebagian besar warga desa kelor berminat untuk menjadi wirausahawan produk turunan daun kelor ditengah kesehariannya
PELATIHAN CANVA: PENGEMBANGAN KETERAMPILAN DIGITAL UNTUK SISWI SMA SANTA MARIA YOGYAKARTA Dharomesz, Vonezyo Yupanzara; Pratama, Yohanes Mario; Aji, Mario Rosario Wisnu; Mayasari, Agatha; Pramusiwi, Aloysia Desy; Adyantari, Api; Pradana, Bartolomeus Galih Visnhu; Budiyono, Elizabeth Fiesta Clara Shinta; Sasmita, Raymundo Patria Hayu; Putra, Tegar Satya
Jurnal Pengabdian Masyarakat Sabangka Vol 3 No 04 (2024): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v3i04.1216

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Starting with understanding the importance of technological skills in the modern workplace, this community service targets Santa Maria High School Yogyakarta students to gain better knowledge and skills in using Canva to make presentations and create the curriculum vitae. Focuses on transferring knowledge and technical skills and aims to improve students' critical thinking and problem-solving abilities. Students are encouraged to develop their creativity and think outside the box when presenting information and completing specific tasks and preparing to enter the workforce or continue their studies at a higher education level. It directly benefits students' technological skills and has a significant long-term impact, with increased hard skills in Canva and honed problem-solving abilities. This community service contributes positively to strengthening the relationship between schools and the world of work by ensuring that high school graduates have skills relevant to current industry needs.
Pengembangan Potensi Desa menjadi Desa Wisata di Desa Kelor, Kecamatan Karangmojo, Kabupaten Gunungkidul Pratama, Yohanes Mario
Jurnal Atma Inovasia Vol. 2 No. 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.976 KB) | DOI: 10.24002/jai.v2i2.4455

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Kuliah Kerja Nyata (KKN) at Universitas Atma Jaya Yogyakarta in the era of the Covid-19 pandemic was carried out online, in other words this year's KKN was carried out without directly engaging in the community or what is called KKN Society 5.0. This activity aims to increase the level of student awareness of social aspects an also to increase motivation and knowledge into the potential development of the surrounding community. Group 39, unit H conducted the KKN in Kelor Village, Karangmojo District, Gunung Kidul Regency. Group 39 had a work program to develop e-books and videos about the potential of Kelor Village regarding the development of Kali Talang and Kali Klepu into tourist villages. In addition, group 39 developed an e-book and video on processing leaves, stems and roots from teak trees. The data collection method is done by collecting (secondary) data, then study it more systematically. This work program is expected to be able to attract tourists so that it can advance Kelor Village.
Pemanfaatan Hasil Alam Ubi Kayu Pada Desa Umbulrejo, Kecamatan Ponjong, Kabupaten Gunungkidul Pratama, Yohanes Mario
Jurnal Atma Inovasia Vol. 2 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.25 KB) | DOI: 10.24002/jai.v2i1.4473

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Kuliah Kerja Nyata at Universitas Atma Jaya Yogyakarta for 79th period in the year of 2021 is running online while still paying attention to several things so that activities can continue to run well. Group 36 in Unit H is assigned KKN in Umbulrejo Village, Ponjong District, Gunungkidul Regency, Yogyakarta Special Region Province. The group collected all data from Umbulrejo Village through secondary data, namely searching through various sources on the internet and filtered to find valid data. In Umbulrejo Village, it was found that there was an abundance of natural cassava products that were still not fully utilized. Group 36 has a work program that provides education about the use of natural cassava products into chips. Processed chips will be packaged attractively and the marketing stages will be carried out through several media. The program is also equipped with the creation of e-books and videos to support the sustainable development of Umbulrejo Village. The hope is that Umbulrejo Village can realize the potential of the village it has to serve as a means of progress and welfare of the residents of Umbulrejo Village.
Peningkatan Perekonomian melalui Potensi Desa Sumbergiri, Kecamatan Ponjong, Kabupaten Gunung Kidul Pratama, Yohanes Mario
Jurnal Atma Inovasia Vol. 2 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.237 KB) | DOI: 10.24002/jai.v2i1.4475

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Sumbergiri is one of the villages in Kapanewon Ponjong, Kabupaten Gunungkidul, Special Region of Yogyakarta. The potential of the village in Sumbergiri encompasses the results of nature (both farming, agriculture, etc.) and the tourist objects of Telaga Kepleng. One of the goals it set up was to raise the economic value of Sumbergiri village to the country. In addition, there is a need to give literature to the Sumbergiri village community about the planning of the development of a tourist resort in Telaga Kepleng and the cooking results of pedestrians and corn rice through pocket books as media information. Data retrieval such as information on village potential, Sumbergiri village profile data, mining tourism work program, and the content of pedestrian and corn rice pieces taken through journals, articles, and information from the Internet that is designed in the form of videos and e-books. The results of the first work program are e-book and video potential of the Sumbergiri village. While the second output discussed about pocket book which contains explanations of Peyek Pedari and corn rice to the composition contained therein. Hopefully, the results of the two work programmes can be used in the development of Sumbergiri Village in the future.
Pemanfaatan Potensi Desa di Desa Ngawis, Kecamatan Karangmojo, Kabupaten Gunung Kidul, Provinsi DIY Pratama, Yohanes Mario
Jurnal Atma Inovasia Vol. 2 No. 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.121 KB) | DOI: 10.24002/jai.v2i2.4476

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Ngawis Village is a village located in Karangmojo District, Gunungkidul Regency, DIY, which has potentials in the field of natural resources that can be developed. The village potentials in Ngawis Village are found in the chili, onion and coconut cultivation in the village. The results of chili, onion and coconut cultivation can be developed into processed products from Ngawis Village. The purpose of the products of Ngawis Village is to increase Ngawis Village’s income and introduce Ngawis Village more widely to Indonesia. In utilizing the village potentials, a pocket book is made to make it easier for the villagers to understand how to develop the village potential that are owned by Ngawis Village.
Konsep Pembangunan Pusat Kegiatan Desa Canden Pratama, Yohanes Mario
Jurnal Atma Inovasia Vol. 2 No. 4 (2022)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.649 KB) | DOI: 10.24002/jai.v2i4.5197

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This community service is carried out in order to assist the community in developing the potential of the village from various aspects of community life. This community service was carried out in Canden Village, Bantul Regency, Yogyakarta Special Region Province. Canden village has artistic potential such as ketoprak, jatilan, srandul, sholawatan, karawitan, sinden, and wayang kulit. In this service, a work program was created in order to develop the potential of the village in the form of a building program or open space that can be used as a center for Canden Village activities, both for art performances and meetings. The data collection process is carried out using secondary data such as looking at the geographical conditions of the village, village facilities and infrastructure, village access, village facilities, what potential the village has that needs to be developed. The result of this stage is that there is an open space design that can be used for cultural and artistic performances as well as village meetings and meetings. This open space is expected to be able to attract the attention of tourists to visit Canden Village and increase community productivity in Canden Village.