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The Mediating Role of Profitability in the Green Accounting-Firm Value Relationship: Evidence from Indonesian Primary Sectors Saragih, Afni Eliana; Ratnawati
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p07

Abstract

Environmental and social impact disclosure pressures from investors and stakeholders have accelerated the adoption of environmental accounting and reporting systems, commonly referred to green accounting. Green accounting reflects a company's accountability toward the environmental impact of its operational activities, thereby enhancing stakeholder trust and positively influencing firm value. This study aims to examine the influence of green accounting implementation on firm value and to test the mediating role of profitability in this relationship. Employing purposive sampling methods, the sample is drawn from companies across seven major sectors listed on the Indonesia Stock Exchange over the 2022-2024 period. The research methodology adopts a path analysis framework using multiple linear regression. The empirical results demonstrate that green accounting implementation does not significantly influence firm value. Additionally, profitability does not significantly mediate the relationship between green accounting and firm value. These findings suggest that green accounting practices have not been effectively integrated into corporate value creation. These findings suggest that companies and regulators need to strengthen the mandatory disclosure framework for green accounting practices
Sharia Cooperative Promotion Strategies and their Role in Increasing Membership Growth Nugroho, Anton Priyo; Wahdi, Nirsetyo; Sudewa, Jaka; Ratnawati; Sattar
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.3018

Abstract

Sharia cooperatives play a strategic role in promoting inclusive economic development by providing financial services aligned with Islamic principles. In recent years, increasing competition among financial institutions has compelled Sharia cooperatives to adopt more adaptive and persuasive promotional strategies to attract new members. This study aims to qualitatively explore the promotional dynamics of Sharia cooperatives and examine how various promotional instruments contribute to membership growth. Unlike conventional studies that rely primarily on qualitative surveys, this research employs an qualitative analytical approach to capture complex patterns, interactions, and non-linear relationships among promotional variables based on empirical field data. The study focuses on key promotional, including social media promotion, community-based marketing, trust-building communication, and perceived Sharia compliance. Data were collected through in-depth interviews, focus group discussions, and institutional documentation from selected Sharia cooperatives. The findings are expected to provide contextual insights into the integration of Islamic values with data-driven promotional strategies. This research contributes to the development of innovative promotion models for Sharia cooperatives by highlighting the potential of artificial intelligence in strengthening strategic decision-making. Practically, the results are anticipated to offer policy-relevant insights for cooperative managers and regulators seeking to enhance the sustainability and competitiveness of Sharia-based financial institutions.
Kelor Berdaya: Strategi Pengembangan UMKM Berbasis Potensi Lokal Ratnawati; , Maryana; Tri Wahyuningsih; Nurul Annisa; Khoirul Norma Rahayu
Jurnal Pengabdian Masyarakat: Tipis Wiring Vol 5 No 1 (2026): Tepis Wiring: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Unversitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/tepiswiring.v5i1.8568

Abstract

MSMEs in Gunungkidul Regency have significant potential to drive the local economy, but they still face various structural obstacles, such as limited capital, low production technology, weak product branding and packaging, and the suboptimal utilization of local potential as a competitive advantage. Furthermore, the lack of a sustainable mentoring program from the local government hinders MSMEs' full development. MSMEs play a crucial role in creating jobs, reducing poverty, and increasing community empowerment. The success of the mentoring program in Kelor Village demonstrates that integrated mentoring can improve production quality, financial management, and market access for MSMEs. Based on these conditions, the Gunungkidul Regency Government needs to implement an Integrated MSME Mentoring Model consisting of five main pillars: the establishment of mentoring units and MSME empowerment centers in each village, the provision of appropriate technology and a shared facility center, regular training and product certification facilitation, the holding of MSME Expos and collaboration with digital marketplaces, and a regular monitoring system with measurable indicators. The implementation of this policy is expected to increase MSME competitiveness, expand markets, and support sustainable regional economic development. On the other hand, if it is not implemented immediately, MSMEs will continue to stagnate, lose out to products from outside the region, and fail to take advantage of the rapidly growing digital economic opportunities
ANALISIS PENGGUNAAN BAHASA INDONESIA DALAM INTERAKSI GURU DENGAN SISWA PADA AKTIVITAS PEMBELAJARAN DI KELAS IV MADRASAH IBTIDAIYAH 8 MACCINI KOTA MAKASSAR Sri Asrawati Nur; Ratnawati; Ika Zulfika
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45734

Abstract

This study aims to describe the use of Indonesian language in terms of representative, directive, expressive, commissive, and declarative speech acts in learning interactions in Grade IV at Madrasah Ibtidaiyah Muhammadiyah 8 Maccini, Makassar City. This research employed a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The data sources consisted of one teacher and twenty fourth-grade students. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using triangulation and member checking. The results showed that the use of Indonesian in learning interactions was communicative and effective through five types of speech acts. In the preliminary stage, interactions were dominated by representative and directive speech acts. In the core activities, speech acts became more varied and encouraged student participation. In the closing stage, the teacher used representative, expressive, directive, and declarative speech acts. Observation results indicated an improvement in the use of Indonesian from a moderate to a very good category, creating effective communication and a conducive learning environment
PENGARUH PENGGUNAAN MEDIA FLASHCARD TERHADAP PENGUASAAN KOSA KATA BAHASA INDONESIA PADA SISWA KELAS II MADRASAH IBTIDAIYAH MUHAMMADIYAH 8 MACCINI KOTA MAKASSAR Hartini, Hartini; Ratnawati; Sri Rahayu
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45759

Abstract

This study aims to determine the effect of Flashcard media on Indonesian vocabulary mastery among second-grade students at MI Muhammadiyah 8 Maccini, Makassar. The study employed a quantitative experimental method using a One Group Pretest–Posttest design. The sample consisted of 25 students selected through purposive sampling. Data were collected through tests, observation, and documentation, and analyzed using descriptive and inferential statistics (normality test and paired sample t-test assisted by SPSS). The results showed that the average score increased from 60.00 (pretest) to 80.40 (posttest), with learning mastery improving from 41% to 100%. The implementation of learning was categorized as high to very high (83% and 86%), while student activity was in the very high category (88% and 91%). The hypothesis test yielded a significance value of 0.001 (< 0.05), indicating that the use of Flashcards has a positive and significant effect on improving students’ vocabulary mastery
THE MEDIATING INFLUENCE OF NARRATIVE TRANSPORTATION ON AUDIENCE INTEREST IN INSTAGRAM MARKETING CONTENT Ratnawati; Sebastian; Yopita
Management and Sustainable Development Journal Vol 8 No 1 (2026): Management and Sustainable Development Journal (On Progress)
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v8i1.1112

Abstract

Digital storytelling has emerged as a vital strategy in social media marketing to attract and retain audience interest, particularly on Instagram. This study investigates the mediating role of narrative transportation in the relationship between digital storytelling, emotional engagement, and audience interest. A quantitative approach was employed, with data collected through purposive sampling from 100 active Instagram users in Indonesia. Path analysis was used to test the proposed model using SPSS software. The findings reveal that both digital storytelling and emotional engagement influence audience interest, with narrative transportation acting as a significant mediating variable. Specifically, narrative transportation enhances the effect of emotional engagement on audience interest (R² increases from 0.083 to 0.271) and partially mediates the effect of digital storytelling (indirect effect = 0.252). Although the direct effect of digital storytelling on narrative transportation was not statistically significant, its impact on audience interest becomes more meaningful when narrative immersion is present. These results confirm that immersive narrative experiences can convert emotional responses into meaningful audience engagement. The study contributes to the theoretical understanding of Narrative Transportation Theory in digital marketing and offers practical insights for creating emotionally compelling and narratively immersive Instagram content to boost audience interest.
COMMUNITY PURCHASING MOTIVATION TOWARD LOCAL FOOD PRODUCTS: A QUALITATIVE STUDY USING NVIVO IN BARRU REGENCY M. Rasda; Ratnawati; Muhammad, Mukmin
Meraja journal Vol 9 No 1 (2026): Vol 9 No 1 ( 2026 )
Publisher : P3M Stia Al Gazali Barru and Meraja media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33080/mrj.v9i1.483

Abstract

[Full Paper] to pdf Copyright (c) 2026 Meraja journal
PENGEMBANGAN MEDIA PEMBELAJARAN BERBANTUAN EDUCAPLAY PADA MATA PELAJARAN BAHASA INDONESIA KELAS V SDN 04 PULAU PUNJUNG Septa Tri Rahmat; Feby Kharisna; Ratnawati
Jurnal Tunas Pendidikan Vol. 8 No. 1 (2025): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v8i1.3331

Abstract

Research on the development of learning media assisted by Educaplay in the Indonesian Language subjects for class V of SDN 04 Pulau Punjung aims to evaluate the validity, practicality, and effectiveness of Media Assisted by Educaplay in learning Indonesian Language Fiction and Non-fiction material for class V students. Subjects the research subjects consisted of 20 students at SDN 04 Pulau Punjung. The method used is research and development (R&D) with the ADDIE model, which includes analysis, design, development, implementation, and evaluation. Data collected data collected includes quantitative and qualitative data through validation tests of materials, media, questions, teaching modules and language, as well as a practicality questionnaire filled out by teachers and students. The trial was conducted on small and large groups. Validation results validation results showed that the average material validation reached 93,2%, media validation 93%, question validation 93% teaching module validation 92,7%, and language validation 93%, all of which are included in the “Very Valid” category. The practicability of Educaplay Assisted media based on teacher and student responses reached 92,98% indicating the “Very Practical” category. In addition, the effectiveness of this interactive learning media obtained a value of 81% which is also classified as “Very Effective”. Effective”. With the existence of Educaplay Assisted learning media it can help students in learning.
Co-Authors , Maryana Abdul Kholil ABDUL RACHMAD BUDIONO ACHMAD DZAKI FIKRI MUSAKKIR Ade Risna Sari Adil, Andi Adina, Alifia Rizki Agustini, Rina Ahmad Riska Arista Ahmad Yani Ahmadi Miru Ahnaf, Shofa' Salsabila Aini, Nurfauziah Aisyah Dzil Kamalah, Aisyah Dzil Aji Prasetyaningrum Albab Al Umar, Ahmad Ulil Alfan Hadi Ambo Ala, Alamsyah Ambo Upe AMINA RAHMAD AHMAD Aminah, Lutik Aminatus Zakhra Amirul Haq Amran Amiruddin Ana Novitasari Ananda Anugrah Pamungkas ANDI MUHAMMAD ASWIN ANAS Andi Muhammad Barkah Ambarsyah Andi Nur Fadillah Andi Nurul Yusfiana ANDI PAIDA Andi Paida, Andi Andi Suci Wahyuni Andi Sukri Syamsuri Andi Yulia Muniar Andri C. Kumoro Andrian Ramadhani Anggraini, Widyah Anjani, Dianita Dewi Annisa Annisa Latifa Anwar, Asni Apriadi Danial, Mirdad Apriana, Rista Ardhika Ratri, Jessie Arfan Arif Mahya Fanny Aryanti Ashar Asmitha Purnama Sari Asmuni ASNIMAR ASNIMAR, ASNIMAR Asriyani Aulia Eka Putri Aulia Khairunnisa Aulia, Ananda Ayu Agus Tya Ningsih AYU LESTARI Azainil Azainil Azizah Retno Kustiyah Badariyah Baiti, Noor Barim, Nuranisah Benny Leonard Enrico Panggabean Benny Sigiro Binsamaae, Suhaila Brantasari, Mahkamah Budiman Budiwati Cahya Adi Ramadhani Catarina S. Budiyati Chandra Fitra Arifianto Daddi, Herlina Dadi Dafid Datu, Madonna Damayanthie deppatoro, aliamri Deri, Vivi Mutia Dewi Murni Dhiya Magfirah Diah S. Retnowati Didih Faridah, Didih Dila Dormido, Yasmin Pascual Dwi Novri Asmara Dwi Novri Asmara Dwiyono, Yudo Efendi, Raimon Effendi, Subhan Eka Firmansyah Pratama Ekariani Elli Elly Noerhidajati Elmi Eniya Listiani Dewi Erlina Waruwu Ernamawati Zai, Vesni Estika Hader, Antik Estu Prasetyo, Dian Eti Putri Pratama Sanjaya Fachry Abda El Rahman Faiqah Luthfiyah Fenriyati Falah, Fakhriatul Falah Farida Febrianti Farida Febriati Fatimah, Ai Tusi Febri Hidayat Saputra Feby Kharisna Feren Pratiwi Pomalingo Filbert Ivander Fina Andriani Firdaus , Andi Mulawakkang Fitri Laila Fitri, Nursya FITRIANTI Gawarti Gunawan Ali Hadizha, Aulya Hamid, M. Arfin Hamid, Muhammad Akbar Hamidi Masykur Hana Hana Nafiah, Hana Hartini Harum Sari, Stefani Hasanuddin, Nurul Qurani Hasmalia Hasrul, Muh Hendy Tannady Herlinawati Priskadewi Hestiaty Husain, Alamsyah Ambo Ala I Nyoman Widiasa Ida, Nuraida Latif Ida, Nuraida_Latif Idat, Jessica Ambarwati Ika Zulfika Ilham Ahmad Ilyas, Amir Imamah, Waode Andi Nurul Indra Syam Inka Irfan Isdhianto Irnawati Ismatud Diyanah Isniawati Isro Ningsih, Rindi Ivonne Ayesha Iwan Henri Kusnadi Jaka Sudewa Jamal Aslan Januriwati, Lina Jasin, Moch Jaya, Kasman Jazuli Mukhtar Jennieka Salsabila Joko Wahyu Wibowo JUMIAH Jumriani Kamarza Mulia, Kamarza Kartin Buheli Khafi Fatul Insani Khoiriyah, Lu'luatul Khoirul Norma Rahayu Kiki Fatmala Kudrat Sunandar Lellyawaty Lengkong, Edo Edoardo LESTARI INDAH, AYU Linda Adriani Linda Aliffia Yoshi, Linda Aliffia Listia Utami M. Adib Nazri M. Cece Ariwirdana M. Rasda M. Yogi Riyantama Isjoni M., SYAWIRAH Maksum, Choiril Marlina Indrastari Marlina, Armi Marwiah Marzuki, Fathurrahman Maskun Maulidyananda, Galuh Meli Ariana MERDEKAWATI DJAFAR, EKA Mirdad Apriadi Danial Mufida Muh. Ali Imran Muhadar MUHAMMAD ASWIN ANAS, ANDI Muhammad Djaelani Prasetya Muhammad Ramli Ahmad Muhammad Sabirin Hadis Muhammad, Mukmin Muliani Munirah Muryid Yahya Musba, Takdir Mustiani Mutmainna Mutmainnah Nafiunisa, Aininu Nahdhatul Hayati Nanang Nita Aryanti Novia Rahmawati Novita MZ Novita, Nasyriyatul Hana Nugroho, Akbar Nugroho, Anton Priyo Nur Afni Ahmad Nur Asia Nur Azlinda Nur Rokhati Nur, Imami Nurani, Desi Nurazizah Nurbaya Nurdin, Haizah Nurfaidah Nurhasanah Nurhidayati , Siti Nurlianti Nurmila Nurnaeni, Yeni Nurtinasri Nurul Annisa Nuryani, Elis Panca Seputra, Yulius Pato, Markani Pebriani Permana, Sherly Pebriani, Alfina Pertiwi Andarani Pomalingo, Feren Pratiwi Prasetyaningrum, Ari Pupun Nuryani Purnama Indah, Rika Putri, Dhara Atika Rafadini, RA. Najmi Sasikirana Rahadyan Tajuddien Rahmayati HM Rasti Amalia Ratnasari Regita Cahyani Regita Maulinda Rezki Nur Aoliah Rhenita Suci Anggriani Rian Hidayat Rika Purnama Indah Rini Fitriani Rini Indayani Riska Vianti RITA Riyanto, Teguh Rizqi Id-hul Fitri Rizqy Robby Kharisma Rohayati Arifin Rois Mahfud Setiawan Rokaiyah Rusli Malli Rusnani Ryant Abdillah Dewi P Salahuddin, Andi Samsul Hakim Santoso, Calvin Saragih, Afni Eliana Saraka, Erwin Mansyur Ugu Sarinah Sarniati Satriani Is, Sitti Sattar Satya Nugraha, Eva Sebastian Septa Tri Rahmat Septia Ika Ningsih Seubelan, Sartiny Sihombing, Odollar Silvia Siregar, Ade Perdana Siti Aminah SITI AMINAH Siti Suwadah Rimang, Siti Suwadah Situmorang, Murni Slamet Slamet Widodo Sofiatul Mu'awanah Sonia Yulia Friska Sri Asrawati Nur Sri Eka Lestari SRI RAHAYU Sri Rahmah, Mega Sri Rezki St Rajiah Rusydi St Zulaikha Hidayat St. Ramlah Suci Rahma Putri Suci Wahyuni, Andi Sudarsono Sukida SUMARNI Suniati Suparyo, Yasman Suryanti, Delvi Susilawati Suwitra, I Ketut Syafiqah , Nabila Rana Syafri Kamsul Arif Syafruddin Gaus Syahrida Wahyu Utami Syahruddin SYAHWIAH, ANDI Syatriana, Eny Tahier, Ilham Tamsir Tatik Maslihatin Taufik, Herman Thoyyibah, Luthfiyatun Titis Dwi Hidayati Tiur Elysabeth Tri Wahyuningsih Tusriyah Wahdi, Nirsetyo Wahyu Nurul Faroh WAHYUDI Wahyudin Wahyudin Widia Widia Fiantika Widya Apriliah Wijaya, Charles Wiranti Wirawan, Nur Surya Wisda Wiwie Heryani Wiwit Yohana, Adila Yopita Yudi Haliman Yulia Agustina Yulia Safitri Yulice Soraya Nur Intan Yunadi, Rika Yuyun Taufik Zainuddin, Siti Zakki, Abdurrahman