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Application of green accounting to company values through profitability Jayanti, Dwi; Romli, Romli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The objective of this study is to investigate the impact of the adoption of green accounting practices on the valuation of firms, specifically by analyzing its influence on profitability. This study assesses green accounting through the utilization of two sub-variables: environmental performance, which is evaluated based on the PROPER rating, and disclosure of environmental costs, which is measured using a dummy variable. Additionally, profitability is evaluated by means of Return on Assets (ROA), while company value is determined using Tobin's Q. The research methodology employed in this study is a quantitative approach utilizing an associative research design. The sample for this research comprises non-financial firms that are publicly listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. The findings indicate that there was only a partial impact of environmental performance and disclosure of environmental costs on profitability. The environmental performance and disclosure of environmental costs have a partial impact on the valuation of firms. The impact of profitability on firm value is limited. There is no discernible impact on firm value through profitability as a result of environmental performance and the disclosure of environmental costs.
ANALISA TINGKAT PENGETAHUAN KESEHATAN REPRODUKSI DENGAN PERILAKU SEKSUAL PADA SISWI KELAS X - XI DI SMK AL-ASROR GUNUNGPATI KOTA SEMARANG Setiyowati, Widyah; Kurniawati, Titik; Jayanti, Dwi
Jurnal Kebidanan VOLUME 12. No.01, JUNI 2020
Publisher : Sekolah Tinggi Ilmu Kesehatan Estu Utomo Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35872/jurkeb.v12i01.365

Abstract

ABSTRAKMasa remaja adalah suatu tahap dengan perubahan yang cepat dan penuh tantangan yang sulit. Berbagai tantangan ini kadang-kadang sulit diatasi walaupun secara fisik sudah dewasa namun secara psikologis belum tentu. Sebagian kelompok remaja mengalami kebingungan untuk memahami tentang apa yang boleh dilakukan dan apa yang tidak boleh dilakukan. Pada usia 15-19 tahun, proporsi terbesar berpacaran pertama kali pada usia 15-17 tahun. Sekita 33,3% remaja perempuan dan 34,5% remaja laki-laki yang berusia 15-19 tahun mulai berpacaran pada saat mereka berlum berusia 15 tahun. Pada usia tersebut dikhawatirkan belum memiliki perilaku pacaran tidak sehat, antara lain melakukan hubungan seks pra nikah. Tujuan penelitian ini adalah untuk menganalisa Hubungan Tingkat Pengetahuan Kesehatan Reproduksi Dengan Perilaku Seksual Pada Siswi Kelas X-XI Di SMK Al-Asror Gunungpati, Kota Semarang. Penelitian ini menggunakan rancangan cross sectional. Menurut sifat dasar penelitian, penelitian ini termasuk jenis penelitian analitik korelasi. Populasi dalam penelitian ini adalah siswi kelas X-XI Tahun Ajaran 2018/2019 di SMK Al-Asror Gunungpati Kota Semarang. sejumlah adalah 35 responden. Teknik sampling pada penelitian ini menggunakan teknik total sampling pada keseluruhan populasi. Analisa data pada penelitian ini menggunakan Uji chi square yang dilakukan untuk mencari hubungan antara tingkat pengetahuan remaja putri tentang kesehatan reproduksi dengan perilaku seksual  diperoleh hasil p value sebesar 0,195 ( 0,195 ? 0,05 ) maka dapat disimpulkan bahwa Ho diterima Ha ditolak artinya tidak ada hubungan antara tingkat pengetahuan tentang kesehatan reproduksi dengan perilaku seksual . Saran Ditujukan kepada Tenaga Kesehatan, Peneliti, Institusi dan Masyarakat Khususnya remaja putri hendaknya tetap menjaga perilaku positif yang selama ini telah diterapkan Kata Kunci : Pengetahuan, Kesehatan Reproduksi, Perilaku Seksual.  ANALYSIS OF HEALTH KNOWLEDGE LEVELS REPRODUCTION WITH SEXUAL BEHAVIOR IN CLASS X - XI STUDENTS IN SMK AL-ASROR GUNUNGPATI SEMARANG CITYABSTRACTAdolescence is a stage of rapid change and full of difficult challenges. These challenges are sometimes difficult to overcome despite being physically mature but psychologically uncertain. Some groups of adolescents experience confusion about what to do and what not to do. At the age of 15-19 years, the largest proportion of dating was first aged 15-17 years. About 33.3% of female teenagers and 34.5% of male teenagers aged 15-19 start dating when they are not yet 15 years old. At that age it was feared that he did not yet have unhealthy courtship behavior, including pre-marital sex. The purpose of this study was to analyze the Relationship between Reproductive Health Knowledge Levels and Sexual Behavior in X-XI Grade Students at Al-Asror Gunungpati Vocational School, Semarang City. This study uses a cross sectional design. According to the nature of the study, this research is a type of correlation analytic study. The population in this study were students of class X-XI 2018/2019 Academic Year at Al-Asror Vocational School Gunungpati Semarang City. a number are 35 respondents. The sampling technique in this study used a total sampling technique in the entire population. Analysis of the data in this study using the chi square test conducted to look for the relationship between the level of knowledge. Adolescent girls about reproductive health with sexual behavior obtained p value of 0.195 (0.195 ? 0.05 ) then it can be concluded that Ho is accepted Ha is rejected, meaning that there is no relationship between the level of knowledge about reproductive health with sexual behavior.. Suggestions Aimed at Health Workers, Researchers, Institutions and Society Especially young women should continue to maintain positive behavior that has been applied so far. Keywords: Knowledge, Reproductive Health, Sexual Behavior.
DO INDEPENDENT COMMISSIONERS, GREEN INVESTMENTS, AND GREEN INNOVATION AFFECT ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)? Dwijayanti, Wulansari; Jayanti, Dwi
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5525

Abstract

This study aims to test and analyze the influence of Independent Commissioners, Green Investments, and Green Innovation on the environmental, social, and governance (ESG) aspects of companies listed on the LQ45 Index of the Indonesia Stock Exchange during the period 2020-2022. The population in this study is 45 companies with a purposive sampling technique, resulting in a sample of 14 companies over a 3-year observation period. The data analysis technique used is multiple regression analysis using the IBM SPSS Statistics 26. The test results show that Independent Commissioners do not significantly influence the Environment, Social, and Governance. Green Investments have a positive and significant influence on the Environment, Social, and Governance. Meanwhile, Green Innovation has a positive and significant impact on the Environment, Social, and Governance. Together, Independent Commissioners, Green Investments, and Green Innovation can influence the Environment, Social, and Governance of LQ45 Index companies for the period 2020-2022.
Cegah Stunting Melalui Pendampingan Ibu Balita di Posyandu RW 01 Kelurahan Kampung Bandar, Kecamatan Senapelan, Pekanbaru Fitri, Imelda; Elsavira, Syahda; Islami, Jihan Bela; Jayanti, Dwi; Sabira, Sausan; Lenggogeni, Arguna; Sayundra, Dandy; Rosmasari, Juliana; Sari, Livia Amelia; Putri, Vira Aulia; Nabila, Yoanita; Veronika, Oktavia; Desinta, Putri; Wiranda, Ovi; Satira, Raihana; Afrina, Yulia
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1068

Abstract

The problem health of stunting needs serious attention. This activity aims to assist and increase the knowledge of mothers at posyandu picking happy days in achieving the goal of preventing stunting in children in order to achieve a state of complete physical and mental well being and free from chronic diseases. The method used in this activity is in the form of health counseling using a tool in the form of posters. Participants were given material on stunting and continued with a question and answer session, where there was filling out of knowledge questionnaires before dan after health counseling. The activity participants, namely mothers at the posyandu, picked happy days as many as people where the activity lasted 100 minutes. All mother of child were able to understand well to prevent stunting by increase in the average value of knowledge from 5.4 to 7.8 (pre-test and post-test results) of 2.5 points. It is hoped that PKM activities can be carried out continuously, so that prevent of stunting can early detect.
HYGIENE SANITATION AND FOOD SAFETY IN EMPLOYEE RESTAURANTS Herniwanti; Jayanti, Dwi
Muhammadiyah International Public Health and Medicine Proceeding Vol. 2 No. 1 (2022): PROCEEDING MUHAMMADIYAH INTERNATIONAL PUBLIC HEALTH AND MEDICINE CONFERENCE - S
Publisher : Fakultas Kesehatan Masyarakat Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.503 KB) | DOI: 10.61811/miphmp.v1i2.288

Abstract

Restaurants is a food processing place that produces and sells various types of food and beverages for the wider community. With the development of restaurants, it is necessary to make food and beverage health efforts with the aim that people's ability to manage can be increased so that people avoid health problems or food poisoning. One of the efforts that can be done is to check the feasibility of the restaurant's hygiene and sanitation. The purpose of this study was for this examination to determine hygiene and sanitation in employee restaurants from 4 factors, employee, equipment, food, and place. The research method used is descriptive qualitative by evaluating employee restaurants in the mess area of industrial forest plantation companies by filling out a restaurant sanitation hygiene inspection form issued by the Directorate of Environmental Health of the Republic of Indonesia in 2017, informant from owner and canteen employee. The results show that the restaurant building is semi-permanent. Workers do not have uniforms and do not carry out routine health checks. Food storage cabinet equipment is not available properly for foodstuffs that require closed storage and room temperature. Clean water sources and hand washing facilities and toilets are well available. The food preparation provides a varied menu but the calories are not calculated for the nutritional value. It is recommended for companies and restaurant managers to manage menu calculations that are sufficient in calories and nutrition for employees, provide safer food storage places, and employees are also advised to use uniforms and health checks to keep food from contamination so that consumers can receive healthy food that is also safe for consumption.
Relationship between knowledge, Unsafe Action and Management Factors with work accidents in palm oil processing works of PT. X Jambi Jayanti, Dwi
KESMAS UWIGAMA: Jurnal Kesehatan Masyarakat Vol 10 No 2 (2024): December
Publisher : Universitas Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/kujkm.v10i2.3045

Abstract

Background : The main Factors of accidents are caused by human factor and unsafe condition due to lack of discipline in the work environment, tools/machines, and poor environment. Objectives: This study aims to analize the relationship beetwen knowledge, unsafe action and management factors with work accidents in palm oil processing works of PT. X Jambi Research Metodes: The research design is cross sectional. The sample of this study is 100 workers. With the total sampling technique, data collection through interviews uses questionnaires.The independent variables are knowledge, Unsafe Action, supervision, training, and SOP implementation, while the dependent variables studied in this study are accidents that occur during work. Data analysis using chi-Square. Results: The proportion of workers who have experienced work accidents while working at PT. X by 51%. There was an association between knowledge (PR: 1,958; 95% 95% CI = 0.978-2,464; value=0.008), unsafe action (PR: 1,992; 95% CI = 1,201-3,302; p value=0.005), supervision (PR: 1,753; 95% CI = 1,753-2,643; p value=0.009. There was no association between Training (PR: 1,486; 95% CI = 1,005-2,198; p value=0.069) and SOP implementation (PR: 1,187; 95% CI = 0.810-1,738; p value=0.509) with work accidents. Conclusion: : Lack of knowledge, Unsafe Action and lack of supervision increase the risk of work accidents. Keywords: : Knowledge, Unsafe action, Supervision, training, SOP Implementation
Pengaruh Political Connections dan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan Asya'bani, Dzaqiyul Fuadzi; Jayanti, Dwi
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2090

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The output of this research is to analyze the effect of Political Connections and Environmental Management Systems on Environmental Performance. This research uses quantitative techniques and carries out analysis using descriptive methods. Data and information for this research comes from Annual Reports or Sustainability Reports of Mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses purposive sampling as a data processing approach. The research sample consisted of 10 companies, each with 50 samples. The data was examined using descriptive statistical techniques, this method involves testing classical assumptions which include testing data normality, heteroscedasticity, multicollinearity and autocorrelation. After that, the data was tested using multiple linear regression, then correlation and determination coefficient analysis was carried out by testing the hypothesis using the t-statistical test and the F-statistical test. The results of this research show that Political Connections and Environmental Management Systems have a positive and significant influence on Environmental Performance. The findings of this research indicate that Political Connections and Environmental Management Systems have a beneficial and substantial impact on Environmental Performance
Pengaruh Asia Sustainability Reporting Rating dan ASEAN Corporate Governance Scorecard Terhadap Firm Value Putri, Bella Rahmadhani Anggita; Jayanti, Dwi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2718

Abstract

This study aims to analyze and determine the effect of the Asia Sustainability Reporting Rating and ASEAN Corporate Governance Scorecard on firm value. The objects in this study are 6 companies that get the rating category in Asia Sustainability Reporting Rating for the period 2019 to 2023. The research uses a quantitative approach with panel data analyzed as pooled data. The sample technique in this study was purposive sampling, obtained 30 sample data using multiple linear regression analysis. Data obtained from the NCCR website and the company's annual report. The results based on partial tests show that the Asia Sustainability Reporting Rating has no effect on firm value and the ASEAN Corporate Governance Scorecard has no effect on firm value. While the simultaneous test shows that the Asia Sustainability Reporting Rating and ASEAN Corporate Governance Scorecard have an effect on firm value as proxied by PBV. The implications of this study emphasizes the impoetance of a holistic approach in the implementation of Environmental Social Governance aspects to improve market perception and firm value.
PENINGKATAN PROMOSI PRODUK UMKM MELALUI PENGURUSAN IZIN USAHA: PENINGKATAN PROMOSI PRODUK UMKM MELALUI PENGURUSAN IZIN USAHA Viki, Viki Masruroh; Putra Wibowo, Ari; Jayanti, Dwi; Anna, Hikmah; Eras Sadela, Adion
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 1 No. 4 (2022): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v1i4.413

Abstract

One of the superior products originating from the village of Bongsopotro is that many people make and sell pentols both around the village of Bongsopotro and outside the village of Bongsopotro. The pentol business actors in Bongsopotro Village merged into the pentol seller association, namely the Sido Mulyo Joint Business Group (KUBE) which was legalized by an establishment decree signed by the head of the Bongsopotro Village. However, some of these businesses have not yet obtained a business license, one of which is the pentol business. Licensing is needed for business actors to support the business they run. From this background, the objectives of the KKN work program are to empower MSMEs and increase the promotion of MSME products through obtaining business permits.
Sosialisasi Komersialisasi Pengembangan Hasil Riset Produk Kesehatan Dosen Fakultas Kedokteran Unjani Jayanti, Dwi; Maryani, Neni; Romli, Romli; Dzaky, Vicky; Marlina
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Edisi April 2022
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/866dxh77

Abstract

Abstract Currently, there are many research results conducted by researchers in the health sector which actually have tremendous potential if commercialized properly. However, limited knowledge related to the commercialization of health products made in the end many research results did not develop, especially at the Unjani Faculty of Medicine. One of the efforts to overcome this problem, the method used is to conduct online socialization (webinar) regarding business feasibility studies, cost of production and determination of selling prices with the aim of providing understanding to research lecturers in the health sector in order to develop their research results. Through the webinar activity, the results obtained are that there is a fairly good understanding of the webinar participants regarding business feasibility studies, calculating the cost of production and determining selling prices.