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Jurusan Arsitektur Universitas Tanjungpura
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Optimizing Corporate Social Responsibility (CSR) for Enhancing Economic Resilience in Coastal Communities: An Inclusive Development Model Mareta, Sigit; Meiwanto Doktoralina, Caturida; Lestari, Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3422

Abstract

In the context of sustainable development, the role of corporate social responsibility has gained significant importance, particularly in resource-based industries operating in coastal regions. This research paper proposes an inclusive development model that integrates ethical values and community engagement to foster economic resilience and environmental sustainability in coastal communities. Coastal communities often face unique socioeconomic and environmental challenges owing to their heavy dependence on natural resources, heightened vulnerability to the impacts of climate change, and the complex interplay between economic activities and fragile ecosystems. (Bhale & Bh?le, 2017) The global economic slowdown has significantly affected coastal communities, particularly in regions heavily reliant on the maritime sector. This study explores how Corporate Social Responsibility (CSR) can be utilized to enhance economic resilience, focusing on empowering women and fostering social inclusion in these communities. Utilizing both quantitative and qualitative research methods, including literature reviews, interviews, and field observations, this study aims to develop an inclusive CSR model integrated with accounting principles. Findings indicate that structured CSR initiatives have a positive impact on local economies, particularly when tailored to address specific community needs. This study contributes to the existing literature by providing a practical framework for businesses to implement sustainable CSR strategies that benefit coastal communities
Carbon Emissions Disclosure: Return on Assets, Leverage and Media Exposure Lestari, Lestari; Meiwanto Doktoralina, Caturida; Mareta, Sigit; Apriani, Ari; Alhazami, Lutfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3441

Abstract

The purpose of this study is to prove the hypothesis that return on assets, leverage projected by debt to equity ratio and media exposure affect the disclosure of carbon emissions. This type of research uses a quantitative approach. The population in this study are mining companies listed on the IDX in 2018-2022. The total population is 52 companies. Researchers apply a non-probability sampling method, which will specifically be carried out using purposive sampling method, then a total sample of 26 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis method to analyze the effect of independent variables on the dependent which is processed using Statistical Program for Social Science (SPSS) 25 software program. Based on hypothesis testing, the results show that media exposure has a positive and significant effect on carbon emission disclosure. Meanwhile, Return on Asset and Debt to Equity Ratio have no significant effect on carbon emission disclosure.
Resilient Food Security through ERM and Prophet Yusuf’s Approach Zahri, Mohd. ‘Adli; Moklis, Nurul Aqidah; Zahri, Fatin ‘Alia; Lestari, Lestari
Jurnal Lemhannas RI Vol 12 No 4 (2024)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v12i4.987

Abstract

Purpose: This research examines the alignment between Prophet Yusuf's historical food security strategies and modern Enterprise Risk Management (ERM) frameworks to inform contemporary food security policies. Study Design/Methodology/Approach: A qualitative analysis of historical texts, including interpretations by scholars such as Al-Qurtubi (2008) and Al-Tabari (2009), was conducted to extract key components of Prophet Yusuf's strategies. These components were then compared with current ERM principles to assess their applicability in today's policy context. Findings: The analysis reveals that methods such as predictive risk assessment, strategic grain storage, sustainable resource management, waste reduction, and contingency planning closely mirror modern ERM practices. Integrating these historical strategies can enhance the resilience and effectiveness of current food security policies. Originality/Value: This study bridges historical analysis and modern risk management, offering a unique perspective on the relevance of ancient practices in addressing contemporary food security challenges. It provides actionable insights for policymakers seeking to incorporate proven strategies into modern frameworks, thereby strengthening national and regional food security resilience.
PERFORMA PENCAHAYAAN ALAMI RUANG KELAS SEKOLAH DI KOTA PONTIANAK lestari, lestari; Alhamdani, Muhammad Ridha; muazir, syaiful; Nurhamsyah, Muhammad; chairiah, adilla
Jurnal Arsitektur ARCADE Vol 7 No 4 (2023): Jurnal Arsitektur ARCADE Desember 2023
Publisher : Prodi Arsitektur UNIVERSITAS KEBANGSAAN

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

Abstract

The visual comfort of classrooms in schools can be increased through proper lighting so that it can have a positive effect on student learning activities. The quality of lighting in school classrooms can be achieved by maximizing natural lighting, which can contribute to the health, comfort and productivity of students in addition to reducing operational costs. The performance of natural lighting that occurs in schools is important to know, especially in areas with potential natural lighting such as in Pontianak City, so that it can be considered in the design of school buildings in the future.This paper aims to provide results of natural lighting performance in classrooms in several school buildings in Pontianak City. The study was conducted on 4 school buildings in Pontianak City using direct measurements reinforced by simulation. The results showed that most of the natural lighting of the classrooms had met the requirements needed for teaching and learning activities, especially in sunny weather conditions. However, there is a risk of glare in the seating area on the side next to the window. Cloudy weather conditions also show the DF value which is at 1-1.5% so that the utilization of natural lighting in these conditions is not optimal.
Identification of Indonesian Language Learning Strategies of Grade III Students of Public Elementary School Ajamsaru, Ramses Hiskia; Saputro, Isnaini Eddy; Lestari, Lestari
Jurnal Riset dan Inovasi Pembelajaran Vol. 5 No. 1 (2025): Januari-April 2025
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/jrip.v5i1.2961

Abstract

The intent of this study was to identify the Indonesian language learning strategies of elementary school students. This research is a qualitative descriptive study employing a content analysis methodology. This research was carried out at Public Elementary School 35 Kimindores. Data was gathered utilizing the Language Learning Strategies (LLS) questionnaire, and the content was examined, including responses and informant narratives. The data analysis employed a qualitative descriptive methodology. The results indicated that the six learning strategies-memory, cognitive, compensatory, metacognitive, affective, and social benefited the third-grade children at Public Elementary School 35 Kimindores. The metacognitive tactics were the most beneficial. Among the six techniques, metacognitive is the most prevalent. Students can promptly focus on errors in their learning while still attending to teachers or classmates during discussions or explanations of each subtheme accurately. Furthermore, students learn to enhance their proficiency in the Indonesian language, devise a study timetable to allocate sufficient time for study, seek peers for collaborative learning, identify numerous opportunities to practice reading Indonesian texts, and evaluate their learning outcomes following each daily practice or semester examination.
Analisis Kesulitan Siswa MA Alkhairaat Kalangkangan Dalam Memecahkan Masalah Pada Materi Fluida Statis Berdasarkan Tahapan Ideal Problem Solving Lestari, Lestari; Kamaluddin , Kamaluddin
JPFT (Jurnal Pendidikan Fisika Tadulako Online) Vol. 11 No. 3 (2023): JPFT (Jurnal Pendidikan Fisika Tadulako Online)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpft.v11i3.1863

Abstract

Abstract This study aims to describe the difficulties and factors causing the difficulties of MA Alkhairaat Kalangkangan students in solving Static Fluid material problems based on the IDEAL Problem Solving stages. This research is a mixed method, with the type of research explanatory sequential mix methods. The subjects in this study were students of class XI MIA MA Alkhairaat Kalangkangan who collected 30 students. Respondents in this research category were 6 students who were selected based on high, medium and low. The data in this study were obtained from problem solving difficulty tests and interviews. The results showed that at the stage of identifying problems and possible exploration strategies, most of the respondents experienced difficulties. At the stage of setting goals, almost half of the respondents experienced difficulties. At the stage of implementing the strategy and reviewing and implementing it, respondents generally experienced difficulties. What causes respondents to experience difficulties, namely respondents cannot understand well so that respondents find it difficult to translate or change mathematical concepts, respondents cannot understand the problems that exist in the questions, respondents understand the equations used, do not understand the concepts and lack of practice, respondents are less thorough and skilled in performing arithmetic operations, as well as difficulties at the stage of determining problem objectives and exploring strategies, respondents lacked time and were not accustomed to re-examining answers.
Upaya Meningkatkan Kemampuan Kosakata Melalui Media Dadu Putar Pada Anak Usia 5-6 Tahun di TK Aisyiyah Bustanul Athfal 1 Sadang Lestari, Lestari; Isnaningsih, Anti
Jurnal Ilmu Pendidikan Muhammadiyah Kramat Jati Vol 5 No 1 (2024): Jurnal Ilmu Pendidikan Muhammadiyah Kramat Jati
Publisher : Pimpinan Cabang Muhammadiyah Kramat Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55943/jipmukjt.v5i1.237

Abstract

Tujuan penelitian ini adalah untuk meningkatkan kemampuan kosakata melalui media dadu putar pada anak usia 5-6 tahun di TK Aisyiyah Bustanul Athfal I Sadang. Jenis penelitian ini adalah penelitian tindakan kelas kolaboratif dengan model penelitian Kemmis dan Mc. Taggart. Penelitian dilakukan dengan dua siklus dan setiap siklus terdiri dari empat tahap yaitu: perencanaan, pelaksanaan, observasi dan refleksi.Subjek penelitian ini adalah anak usia 5-6 tahun sebanyak 10 anak. Metode pengumpulan data dilakukan melalui observasi dan dokumentasi. Teknik analisis data dilakukan secara deskriptif kualitatif dan kuantitatif. Peningkatan kemampuan kosakata dikatakan berhasil apabila persentase kemampuan kosakata anak mencapai 60% dari jumlah anak secara keseluruhan. Hasil penelitian menunjukkan adanya peningkatan kemampuan kosakata. Hal ini dibuktikan pada saat pra siklus kemampuan kosakata hanya 12% kemudian setelah diadakannya penelitian tindakan kelas kemampuan kosakata mengalami peningkatan pada siklus I menjadi 30% dan pada siklus II menjadi 70%. Hasil penelitian membuktikan bahwa media dadu putar dapat meningkatkan kemampuan kosakata anak.
Comparison Of Financial Performance With Solvency And Profitability Ratio Between Building Construction Sub-Industry And Property & Real Estate Sub-Sector On The Indonesia Stock Exchange Lestari, Lestari; Erdiana, Atty
Pasundan Social Science Development Vol. 5 No. 2 (2025): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v5i2.199

Abstract

This study examines the comparison of performance between companies in the building construction sub-sector and the property & real estate sub-sector on the Indonesia Stock Exchange with the measuring variables being Debt to Assets Ratio (DAR), Debt equity ratio (DER), Return on Investment (ROI) and Return on equity (ROE). The general objective of this study is to identify financial performance based on the DAR, DER, ROI and ROE ratios.construction sub-sector companies and property & real estate sub-sectors on the Indonesia Stock Exchange. These ratios are used as a measure of financial performance of the 2 industry groups so that it can be seen whether the 2 industry groups have relatively the same or different performance. While the specific objective of this study is to find out which assets between debt or equity (own capital) provide the largest contribution in contributing to the company's profits. This study uses a purposive sampling method, considering that the companies studied are companies that publish financial reports in 2024 at least Q3. Meanwhile, to measure the comparison/differences between the two industrial sub-sectors, the Independent Sample T Test analysis technique is used. The results of this study indicate that there is no difference in financial performance between the building construction sub-sector companies and the property & real estate sub-sector companies.
Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi Tambun, Sihar; Lestari, Lestari
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8229

Abstract

This research succeeded in finding that the digital transformation variable has a negative effect and executive compensation has a positive effect on tax aggressiveness. Meanwhile, the family ownership variable has no effect on tax aggressiveness. This research also succeeded in proving that with audit quality, companies can strengthen the negative relationship between intangible asset variables and tax aggressiveness. Several contributions from this research include first, understanding that audit quality can influence the relationship between one of the independent variables in this research, so that research can be carried out regarding variables that influence corporate tax aggressiveness using new aspects. Second, company management can improve the implementation of intangible asset and executive compensation appropriately, in order to optimize tax aggressiveness in accordance with tax regulations and not violate the law
Pengembangan Kompetensi Mahasiswa UIN FAS Bengkulu Melalui Efektivitas Program Magang Kependidikan Jufriani, Anita; Sari, Intan Puspa; Nengsih, Whenci Rahma; Lestari, Lestari; Randi, Randi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.29593

Abstract

Program magang kependidikan merupakan salah satu strategi efektif dalam meningkatkan kompetensi mahasiswa calon guru. Penelitian ini bertujuan untuk menganalisis efektivitas program magang kependidikan dalam mengembangkan kompetensi mahasiswa UIN FAS Bengkulu di SMP Negeri 15 Kota Bengkulu. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa program magang memberikan dampak positif dalam meningkatkan kompetensi pedagogik, manajemen kelas, serta keterampilan profesional mahasiswa. Meskipun terdapat tantangan seperti kesulitan dalam mengelola kelas dan keterbatasan metode pengajaran, mahasiswa mampu beradaptasi dengan baik melalui bimbingan guru pamong. Program magang ini juga meningkatkan kepercayaan diri mahasiswa dalam mengajar dan pemahaman terhadap kurikulum. Oleh karena itu, dukungan lebih lanjut dari institusi terkait sangat diperlukan untuk meningkatkan efektivitas program magang di masa mendatang.
Co-Authors A'la Al Hadi, Muhammad Chirzil Agustiani, Rani Aitiawisima, Rahel Ajamsaru, Ramses Hiskia Aji Santosa Alfarizi, Fazlur Rahman Alfitra, Nur Fadia Alhaidar, Muhammad Raffi Alhamdani, M R Alhamdani, Muhammad Ridha Alip Effendi, Irfan Amalia, Laili Rizki Amelia, Friska Amrah Amrah, Amrah Anakota, Raisa Ananiah Ananiah Andy Sunder Keer Dahoklory Anggraini, Siti Hana Anisa, Nur Aini Anita Indria Anjarwati, Sri Anmama, Ronald P. Annisa, Meidia Apriani, Ari Aprilia, Lisa Arifah, Husnul Arum Surya Utami Asep Kusmawan Asmirani Alam Ata, Putri Fritami AYU LESTARI Azizah, Khalifatul Azra, Azzumardi BAMBANG ARIYANTO, BAMBANG Bambang Setiawan Budiatmin, Bobpy Cahyo, Risky Nor Chairiah, Adilla Chayaning Dewi Christsetyo, Peter Azarya Misael Andrew Cristianti Costafina Kilikily D. Ratumanan, Stelie Darkay, Erwin David Laksamana Caesar, David Laksamana DESI NATALIA, DESI Desti Kusmayanti Dewi, Ranita Puspita Sari Dika, Lindra Dini Anggorowati Diyan Lestari Doktoralina, Caturida Doktoralina, Caturida Meiwanto Dolaitery, Demianus Adrian Dolewikou, Rina Dolwoy, Michael R Dwi Budi Santoso Dwi Zulfita Dwilita Astuti Edward, Edward Edy Sony Edy Suryadi Efthariena, Efthariena Eka Kusuma Dewi, Eka Kusuma Emidayati, Emidayati Emilza Tri Murni Engrith G Leunupun Erdiana, Atty Faelza Nur Azizah Fahrizal, Azli Farah Erika ferdinand kerebungu Fernando, Zean Ferry Ferdiansyah, Ferry Fery Andi, Uray Fianto, Zeva Adi Firzatullah, Raden Muhamad Fortuna, Nezalsa Giyana, Giyana Guslianto, Guslianto Gusnita, Nana Hamdil Khaliesh Hamsah, Hamsah Handoko Sakti, Sri Harin Widiyatni Hasan, Hafia Hasanah Hasanah Hasibuan, Ahmad Fauzul Hakim hasnia, Hasnia Helen Rumurlely Hendri Hendri Hendrizal Hendrizal Herlina Herlina Hermolina Fidratan Hidayat, Kusnadi Supriadi Husla, Ridha Husna, Arina Hafadhotul Ichsan Ichsan Ikaputra Ikaputra Imimpiana, Arianus Indriani, Nia Irawanis, Susi Irmaningsih, Yogi Irwin ., Irwin Irwin, Irwin Isnaningsih, Anti Jaharudin, Jaharudin Jaya, Frans Riano Jayanti, Ervina Titi Jekson N. Konoralma Jems Sopacua Jenal Abidin, Jenal Johansz, Dovila Jufriani, Anita June, Kufla Jusmin, Jusmin Kalsum, Emilya Kamaluddin , Kamaluddin Kamaruddin, Sitti Fatimah Kastera, Maljhon Kemal, Malik Maulana Keriapy, Melty F. Khalizah, Ainun Khanivah, Khanivah Kharisma, Kharisma Khumaira Khumaira, Khumaira Killay, Timothina Knyarilay, Julisye F. Koupun, Rode Penina Kurniati, Ratnah Kurniawan, Romy Kwuwulay, Ani Kwuwulay, Hermina Lainsamputty, Jecklin M. Lakuteru, Sem Donaldto Leinussa, Maria Lekidama, Mathias Lekitoo, John Lerrick, Alen Obertina Lutfi Alhazami Luzi, Ahmad Surya M Nurhamsyah Maftuhah Maftuhah Magita, Magita Makay, Daniel Makmur Makmur Malau, Fransina Manshur, Tubagus Manurung, Wim Benhard Mareta, Sigit Maulana, Irpan Maulana, Muhammad Rizky Megawati - Mehmorliay, Alci Mei Indra Jayanti Meiwanto Doktoralina, Caturida Melati I. S. Umarella Merri Yelliza Miru, Juandi Moklis, Nurul Aqidah Monjel, Astin Muazir, S Mubaroq, Muhammad Husni Muh. Nasir Muhammad Hanif Muhammad Irfan Muhammad Ridha Alhamdani Muhammad Taufiqurrahman, Muhammad Muhroji Mukharrim, Muh. Said Mulyana, Yuni Muzakki, Muhammad Nahakleky, Reni Nainggolan, Elsima Nani Zulfikar Nazlia, Suraiya Nengsi, Sri Nengsih, Whenci Rahma Nessy Anggun Primasari, Nessy Anggun Ningrum, Nurmalisadikin Setia Norce A. Anidlah Novan, Novan Noya, Stelvia Wemly Noya Nur Oktaviani Nuraiman, Nuraiman Nurfalah, Saputri Nurhamsyah, Muhammad Nurhidayat, Agusman Nurullah, Aditya Fajar Nuryati, Tutty Ofan Satria Oktaviani, Dwi Opermadia, Suci Pakolay, Magdalena Paliaky, Yenliv D. Patuhrahman, Muhammad Arief Penata Warni, Eka Pintaka Kusumaningtyas Pramita, Roni Andri Pramita, Roni Andri Andri Prihandono, Bowo Yuli Putri Andini, Putri Putri, Fia Alifah Rahmadani, Agung Rahmah, Shofa Aulia Rahman, Zainur Arif Rahmaniawati, Dian Ayu Ramadhan, Ananda Surya Randi, Randi Rarutioka, Krismendo Rasmin, Early Diena Ratu, Rinoly H. Relmasira, Marthina Rimi Gusliana Mais Ririhena, Micael Rita Eka Izzaty, Rita Eka Ritali Evi Mudrikah Rogerio Knyartutu Romrainy, Salomina Rudiyono ., Rudiyono Rudiyono, Rudiyono Rumtutuly, Krestina Russaputro, Ahmad Naufal Guthni Sahara, Lala Siti Sahetapy, Sarah Saifuddin Saifuddin Sairtory, Difia Sairtory, Elsi Nonsi Salmon, Nice Samsudin, Abu Santoso, Ary Saputra, Angga Reza Saputri, Daristi Julia Saputro, Isnaini Eddy Sari, Intan Puspa Sari, Nurfiya Satria, Ofan Saununu, Joy M. Sefanya Sairiltiata Sembiring, Putri Lisma Natalia Br Septiarini, Isna Nur Sholihah, Dinda Siamiloy, Reay Mork Sigit Sugiarto Sihar Tambun Sijid, St. Aisyah Simatupang, Ernawati Siska, Marinda Siti Nurhaliza Sitorus, Riris R Souhoka, Renny Subraja, Tedy Suci Fitriani, Suci Suci Utami, Suci Sudarmiani Sudarmiani, Sudarmiani Sulimaly, Deviana Susanti, Maria Melani Ika Suyani, Novya Eka Syahputra, Fahmi Syaiful Muazir Taqiyah , Anisah Tetrapoik, Nelcy Tetrapoik, Widya Iryanti Teurupun, Silas Thoriq, Ziad Tiwery, Dian Sartin Topurtawy, Irhels Triono, Muhkhlas Utami, Endah Purwanti Verlin J. Keilayoka Vinolia Tunay Viola V. Koryaru Wakole, Dores Waremra, Ransito W. Wibisono, Yohan Wicaksana, Raihan Widia, Harlinda Widiyanti, Erika Nur Willies, Aldilla Yulia Wilwadikta, Qur’ani Parang Yolifiandri, Yolifiandri Yosafat A. Romer Yuliana Unwakoly, Bertha Yulianti, Ayu Dwi yusuf, muhammad maulana Zaghloul, Taha Romadhan Zahri, Fatin ‘Alia Zahri, Mohd. ‘Adli Zairin Zain Zaman, Komarun Zukhra, Ririn Muthia Zusana Mose