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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan JP3 (Jurnal Pendidikan dan Profesi Pendidik) Pendas : Jurnah Ilmiah Pendidikan Dasar Viva Medika: Jurnal Kesehatan, Kebidanan dan Keperawatan Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Indonesian Journal of Multidisciplinary Science Salimiya : Jurnal Studi Ilmu Keagamaan Islam Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Metta: Jurnal Penelitian Multidisiplin Ilmu Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Penelitian Keperawatan
Dewi Ratnawati
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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WHEN SUSTAINABILITY MISLEADS: GREENWASHING, CORPORATE BEHAVIOR, AND MARKET PERFORMANCE Linda Ayu Wulandari; Dewi Ratnawati; Inka Nur Aini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.807

Abstract

This study examines the effect of environmental disclosure, social disclosure, governance disclosure, operational efficiency, and greenwashing on market performance, as well as the moderating role of tax aggressiveness in mining companies listed on the Indonesia Stock Exchange during 2020–2024. The study is motivated by increasing sustainability pressure and growing investor concerns regarding the credibility of ESG disclosure and greenwashing practices in environmentally sensitive industries. The sample consists of 90 firm-year observations obtained from 18 mining companies selected using purposive sampling. Panel data regression and Moderated Regression Analysis (MRA) with the Random Effect Model (REM) were employed to test the proposed hypotheses. The results indicate that environmental disclosure and operational efficiency positively affect market performance, while social disclosure and greenwashing negatively affect market performance. Governance disclosure does not significantly influence market performance. Furthermore, tax aggressiveness strengthens the negative effect of social disclosure and weakens the positive effect of operational efficiency on market performance. In contrast, tax aggressiveness strengthens the influence of governance disclosure on market performance but does not moderate the relationship between environmental disclosure, greenwashing, and market performance. These findings suggest that investors increasingly evaluate the consistency between sustainability disclosure, operational behavior, and corporate financial practices when assessing firm value and long-term sustainability credibility.
EFEKTIVITAS PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PEMBIAYAAN PENDIDIKAN DI SMA NEGERI KABUPATEN KENDAL Dewi Ratnawati; Ngatini; Fitriyati Dyah Permatasari; Nurkolis
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 2 (2024): Volume 09 No. 2 Juni 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i2.13730

Abstract

The principles of transparency and accountability can be implemented by fulfilling the principles of propriety and good governance by education providers. The objectives of this research are 1) to determine and analyze the application of the principles of transparency and accountability in education financing. 2) to determine and analyze the effectiveness of the application of the principles of transparency and accountability in financing education at SMA N Kendal Regency. Researchers use mixed methods research, namely a combination of qualitative and quantitative methods. In data collection techniques, researchers used interview techniques with informants, distributing questionnaires and documentation. To analyze quantitative data, multiple regression is used as a data analysis technique with the F test and t test. The results of the research are 1) the school principal designs a budget that is aligned with operational needs and programs. Make financial accountability reports and reports available on the school information board. The implementation of accountability in education financing is aligned using accountability indicators, which are displayed with evidence of documentation of the budget results for each activity and the preparation of financial reports for monthly, annual periods, and are accountable to the relevant agencies. 2) Effectiveness of Implementing the Principles of Transparency and Accountability in Education Financing at SMA N Kendal Regency. The results of multiple regression analysis show the equation Ŷ = 24.532 + 0.610 X1 + 0.456 X2. The effectiveness of transparency and accountability in financing Kendal District High School education is 75.9%.
Analysis of Determinant Factors of Hygiene Behavior: The handler Food in the Home Food Industry (P-IRT) Cucu Herawati; Cicih Sutarsih; Suzana Indragiri; Dewi Ratnawati; Keisha Aurel Safitri
Indonesian Journal of Multidisciplinary Science Vol. 5 No. 7 (2026): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v5i7.1259

Abstract

Problem health, specifically problem hygiene and sanitation, food is a very complex problem. Around 70% of cases of poisoning from food in the world are caused by food Ready dining. Research objectives. This For analyze factor determinant behavior hygiene handler food in the Home Food Industry (P-IRT). Study: This use type study survey analysis with Cross Sectional approach. The population that is all over Home Industry Food Places (P-IRT) and handles food in the Puskesmas area, Source Cirebon Regency in 2024. The sample used in the study. This is the total sample, totaling 90 samples handler food. Data collection with interviews and observations through a tool measuring questionnaire. Research results: There is a connection between knowledge (p-value 0.005) and facilities and infrastructure (p-value 0.008) with behavior hygiene handler food. There is no connection between training with behavior hygiene handler food (p-value 1.000). Officer health should increase activity effort promotion with give education to handlers about behavior hygiene and handler food.  Handler food should expand his knowledge with further training, and management should provide the means to lack of support .
Co-Authors Annisa Annisa cicih sutarsih Dian Prawesti Fitriyati Dyah Permatasari Herawati, Cucu Hesti Istyorini Indragiri, Suzana Inka Nur Aini Ira Anisa Purawinangun Keisha Aurel Safitri Linda Ayu Wulandari Mauludin, M. Soleh Melina Dwi Pryastara Mokhamat Muhsin Mokhamat Muhsin Mukti Amini Ngatini Ngatiyah, Ngatiyah Ninik Arianti Nurkolis Siti Aisyah Sri Erlinda Titik Haryati Vivi Adelia Novitawati Zahirman Zahirman