Puspitasari, Adelia
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Pelaksanaan Pembelajaran Orientasi Mobilitas - Sosial Komunikasi (OM-SK) pada Peserta Didik Tunanetra di SLB Negeri 2 Padang Puspitasari, Adelia; Taufan, Johandri
Jurnal Penelitian Pendidikan Khusus Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/juppekhu1254610.64

Abstract

This research aims to provide an overview of the implementation of Orientation and Mobility and Social Skills (OM-SK) learning at SLB N 2 Padang aimed at teachers and blind students. The method used in this research is descriptive qualitative, with research subjects consisting of teachers, blind students, school principals, and parents. Data was collected through observation, interviews, and documentation studies, and data analysis was carried out through three stages: data reduction, data presentation, and conclusions. To ensure the validity of the data, degrees of trust, transferability, attachment and certainty are used. The research results show that OM-SK learning always begins with a diagnostic assessment as a guide for learning design. OM-SK learning consists of introductory, core and closing activities face to face once a week for one hour of learning. Learning evaluation is carried out through summative and formative assessments. The implementation of OM-SK learning has obstacles and efforts to overcome these obstacles.
SUSTAINABLE FINANCE AND GREEN BANKING DISCLOSURE: UNLOCKING FIRM VALUE POTENTIAL Puspitasari, Adelia; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2591

Abstract

This research examines the impact of green banking disclosure and sustainable finance on firm value, with institutional ownership as a moderating element. The data utilized are secondary data acquired from the annual and sustainability reports of banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research used a purposive selection technique encompassing 12 banking institutions, yielding 60 observation units. Panel data regression analysis is performed utilizing STATA version 17 software. The results indicate that green banking disclosure does not substantially influence firm value, whereas sustainable finance favors firm value. Moreover, institutional ownership does not enhance the positive correlation between green banking disclosure and firm value but diminishes the positive correlation between sustainable finance and firm value. This work theoretically enhances the comprehension of green banking transparency, sustainable finance, and firm value interplay. The findings provide essential insights for banking institutions to augment openness in sustainability reporting and act as an assessment instrument for regulators, including the Financial Services Authority, to refine rules concerning sustainable financing.
SUSTAINABLE FINANCE AND GREEN BANKING DISCLOSURE: UNLOCKING FIRM VALUE POTENTIAL Puspitasari, Adelia; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2591

Abstract

This research examines the impact of green banking disclosure and sustainable finance on firm value, with institutional ownership as a moderating element. The data utilized are secondary data acquired from the annual and sustainability reports of banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research used a purposive selection technique encompassing 12 banking institutions, yielding 60 observation units. Panel data regression analysis is performed utilizing STATA version 17 software. The results indicate that green banking disclosure does not substantially influence firm value, whereas sustainable finance favors firm value. Moreover, institutional ownership does not enhance the positive correlation between green banking disclosure and firm value but diminishes the positive correlation between sustainable finance and firm value. This work theoretically enhances the comprehension of green banking transparency, sustainable finance, and firm value interplay. The findings provide essential insights for banking institutions to augment openness in sustainability reporting and act as an assessment instrument for regulators, including the Financial Services Authority, to refine rules concerning sustainable financing.