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PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DARI SISI PROFITABILITY RATIO Natalia, Ria
Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Sustainability report contains the financial performance and non –financial performance . In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company’s profitability ratio. This study used secondary data. The independent variable in this study was the disclosure of Sustainability report that divided into the performances of disclosure of economic, environmental and social that measured by using SRDI index . The independent variables were measured by using the disclosure index . GRI ( Global Reporting Initiative ) would be used as a guide of sustainability report as a basis for measuring the index . The dependent variable used was the profitability ratio including profit margin , ROA and ROE as a measure of financial performance. The sample was 10 companies that published the sustainability report in three consecutive years of 2009-2011 and could be accessed through the companies’ websites and the website of National Center for Sustainability Reporting and these companies had already published the Annual Financial Statements in 2010-2012 which could be accessed through the companies’ websites. The results showed that there was presence significant negative affect on economic performance disclosure and no positive relationship significant for environmental performance , as well as a significant positive affect on social performance to financial performance of the Profitability Ratio.
PENGEMBANGAN MODUL PEMBELAJARAN MUATAN IPS BERBASIS KEARIFAN LOKAL KABUPATEN MALANG KELAS IV BAB 6 TOPIK A KEUNIKAN KEBIASAAN MASYARAKAT DI SEKITARKU Anwar, Moh. Farid Nurul; Widodo, Wahyu; Rozhana, Kardiana Metha; Natalia, Ria
Widya Pustaka : Jurnal Ilmiah Pendidikan Vol 11 No 2: Edisi Juli - Desember 2023
Publisher : Jurusan Ilmu Pendidikan FKIP Universitas Mataram

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Abstract

The purpose of this development is to create a valid and effective learning module based on local wisdom in Malang Regency. The research method used is Research and Development (R&D) with the Borg And Gall model which has been modified and simplified into 7 stages, namely (1) initial information collection, (2) planning, (3) initial product format development, (4) expert validation, (5) product revision, (6) small group trials, (7) product revisions, (8) large group trials, and (9) valid and effective products. Development goes through two stages of validity involving 3 validator experts, namely material experts, linguists and design experts. In the small group trial involving 5 students and in the large group trial involving 10 students and homeroom teachers of SD Negeri 1 Landungsari. The validation results in the second stage are material experts 76% with valid criteria, linguists 92% with very valid criteria, 94% design experts with very valid criteria, it can be concluded that the module is very valid and very feasible for field trials without revision. The results of the teacher response questionnaire were 100% with very feasible criteria, the small group trial student response questionnaire 98.66% of the criteria were very feasible, the large group trial student response questionnaire 98.66% of the criteria were very feasible. The value of student learning outcomes of small group trials 96 with very effective criteria, in large group trials 97 with very effective criteria and achieved 100% completeness. From this value, it can be concluded that the social studies content learning module based on local wisdom of Malang Regency is declared valid and effective.