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All Journal Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Jurnal Akuntansi AKUNESA Jurnal Pendekar Nusantara
R.A. Widyanti Diah Lestari
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Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice

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GREEN CAMPUS INITIATIVE: TRANSFORMING LAW IN BOOK INTO LAW IN ACTION Rina Shahriyani Shahrullah; Agustina Fitrianingrum; R.A. Widyanti Diah Lestari
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 1 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.176 KB) | DOI: 10.22146/jmh.16065

Abstract

Global warming has become a serious threat to our earth today. To overcome the problems of global warming, various parties should get involved including campus community (students, staff and faculty members). The participation of tertiary education institutions in minimizing global warming is referred to as ‘green campus initiative’ (GCI). This participation is mandated by Law No.32 of 2009 on Environmental Protection and Management. This paper suggests the adoption of GCI and provides a GCI model for Indonesian higher education institutions. This paper also discusses the GCI activities which can be adopted either by small or big campuses in Indonesia. Pemanasan global telah menjadi ancaman serius bagi bumi kita dewasa ini. Untuk mengatasi masalah pemanasan global, berbagai pihak telah terlibat termasuk komunitas kampus (mahasiswa, karyawan dan dosen). Partisipasi perguruan tinggi dalam meminimalkan pemanasan global dinamakan ‘green campus initiative (GCI)’. Partisipasi ini diamanatkan oleh Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Makalah ini menyarankan penerapan GCI dan memberikan Model GCI untuk perguruan tinggi di Indonesia. Makalah ini juga membahas kegiatan-kegiatan GCI yang dapat digunakan baik oleh kampus kecil maupun besar di Indonesia
MENGEMBANGKAN LITERASI DAN OPTIMALISASI GREEN BUILDING SERTA GREEN ACCOUNTING UNTUK MENDUKUNG KEBERLANJUTAN LINGKUNGAN BERBASIS SEKOLAH Herlina Suciati; Risnawaty; R.A. Widyanti Diah Lestari; Yulia Arfanti
Jurnal Pendekar Nusantara Vol. 2 No. 2 (2025): FEBRUARI 2025
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v2i2.1647

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) merupakan bagian dari Tri Dharma Perguruan Tinggi yang bertujuan untuk memberikan kontribusi ilmiah kepada masyarakat. Artikel ini membahas pelaksanaan PKM tingkat nasional yang dilakukan oleh Universitas Batam (UNIBA) dan Universitas Muslim Nusantara Al Washliyah (UMNAW) di SMA Islam Nabilah, Batam. Kota Batam menghadapi berbagai isu lingkungan seperti krisis air, polusi udara, dan peningkatan volume sampah, yang memerlukan pendekatan berbasis green environment. Pada SMA Islam Nabilah belum terlihat secara khusus penerapan konsep green environment baik dari green building maupun green accounting dalam pengelolaan keuangan sekolah. Demikian juga literasi mengenai konsep green environment belum banyak menyentuh siswa/i sekolah tersebut. PKM ini bertujuan mensosialisasikan konsep green building dan green accounting sebagai bagian dari green environment kepada siswa, guru, dan pengurus sekolah. Metode yang digunakan meliputi ceramah, diskusi interaktif, dan penyuluhan. Hasil kegiatan menunjukkan peningkatan literasi peserta terkait green environment, serta antusiasme siswa dan guru dalam memahami penerapan konsep green building melalui pengelolaan ruang hijau di sekolah, serta penerapan green accounting dalam transparansi keuangan sekolah. Keberlanjutan program ini direkomendasikan melalui pendampingan untuk implementasi kebijakan sekolah hijau, optimalisasi ruang, dan pelaporan keuangan berbasis lingkungan. PKM ini tidak hanya mendukung pelestarian lingkungan di sekolah tetapi juga mendorong generasi muda untuk memiliki kesadaran lingkungan yang tinggi.
Improving Tax Compliance Through E-Filing as a Moderating Variable Beni Hartono; R.A. Widyanti Diah Lestari
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The research was conducted to examine how tariffs, sanctions, and awareness affect compliance and e-filing as a moderator. This study is included in the quantitative model. The population includes educators at a foundation engaged in education in Batam City. Purposive sampling based on specific criteria was used, resulting in 171 respondents. Data analysis used SmartPLS version 4.0.9 for the measurement model, structural model, and model goodness. The study shows that tariffs, sanctions, and awareness positively and significantly affect tax compliance. However, e-filing does not strengthen the effect of tariffs on compliance. In addition, the results show that e-filing has the ability to increase the effect of awareness and sanctions on compliance.
The Influence of Financial Performance and Macroeconomic Factors on Price to Book Value in Property and Real estate Companies in Indonesia Pardede, Abet Alpha; R.A. Widyanti Diah Lestari; Nolla Puspita Dewi; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

The objective of this research is to assess the contribution of several financial indicators on market valuation of the firm. The company's financial setup is represented as quantified by the proportion of debt to equity, through the Equity Ratio (DER). A company's liquidity is reflected through the Current Ratio (CR), while profitability is indicated as Return on Equity ((ROE). The effects of these financial indicators on firm valuation are analyzed using Price to Book Value (PBV) as an indicator of market valuation. Additionally, this analysis looks into the importance of inflation functioning as an interaction variable that may affect the interactions among those financial metrics. The analysis draws upon data from 52 companies operating spanning the property and real estate market, whose shares were actively traded on the national trading exchange of Indonesia during the 2019–2023 period. The analytical framework employs panel data regression utilizing the Random Effect Model (REM), supported by interaction testing to evaluate moderation effects. The findings reveal that DER exerts a positive and statistically substantial effect on Price to Book Value, particularly for firms categorized as undervalued. In contrast, CR exhibits a negative effect, while ROE does not show a significant correlation with the company’s value. Moreover, inflation serving as a moderating factor in the relationship among financial ratios and the value of undervalued firms.
Co-Authors Agustina Fitrianingrum Beni Hartono Herlina Suciati Nolla Puspita Dewi Pardede, Abet Alpha Rina Shahriyani Shahrullah Risnawaty Sumantri Yulia Arfanti