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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Akuntansi
Dini Novianti
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FAKTOR - FAKTOR YANG MEMPENGARUHI SUSTAINABLE DEVELOPMENT PADA PERUSAHAAN SEKTOR F&B YANG TERDAFTAR DI BEI Dini Novianti; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bnzwp535

Abstract

This study aims to analyze and empirically examine the influence of green accounting, material flow cost accounting, and environmental performance on sustainable development in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The variables were measured through indicators of environmental cost disclosure, the application of cost approaches in the production process, environmental performance disclosure through PROPER, and the achievement of long-term sustainable development. A quantitative approach with purposive sampling was employed, resulting in 62 eligible data points from a total population of 83 companies. The findings indicate that these three factors collectively have a significant influence on sustainable development in the food and beverage sector, highlighting the importance of integrating environmental considerations into business strategies to achieve long-term sustainability
MENGUATKAN PERAN GURU SD DI ERA KECERDASAN BUATAN : PEDAGOGIK KRITIS BERBASIS KEARIFAN LOKAL PUPUH SUNDA Loviana, Tira; Dini Novianti; Windi Nur Oktaviani; Jenuri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.36328

Abstract

The exponential growth of artificial intelligence has sparked crucial debates regarding the potential weakening of teachers' roles in educating students. This article argues that the role of teachers as humanistic educators cannot possibly be replaced by technology. By using a systematic literature review method, this article proposes strengthening the role of teachers elementary school through a critical pedagogy framework harmonized with the local wisdom of Pupuh Sunda. Critical pedagogy rooted in Freire's thinking provides a foundation for developing students' critical awareness of technology. Meanwhile, the teaching of Pupuh Sunda offers a treasure trove of noble values such as patience, empathy, and responsibility that are relevant to character education. The synthesis between critical pedagogy and Pupuh Sunda produces transformative teaching strategies, where teachers not only transfer knowledge but also facilitate critical reflection, build character, and cultivate cultural sensitivity. In conclusion, the era of artificial intelligence actually serves as a momentum for teachers to reaffirm their urgency as agents of humanization that cannot be replaced by any sophisticated algorithm.
Co-Authors Jenuri Loviana, Tira Soemaryono Soemaryono Windi Nur Oktaviani