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Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Ulin Nihayah; Naila Najihah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to examine and analyze the factors that influence environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021–2023. The independent variables in this study include environmental performance, environmental management system, proportion of independent commissioners, firm size, firm age, and profitability. Environmental disclosure is measured using the Global Reporting Initiative (GRI) G4 indicators. This research employs a quantitative approach with a sample of 151 manufacturing companies selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that only three out of the six independent variables have a significant influence on environmental disclosure. However, only one of these three—firm age—has a positive direction of influence. This indicates that only one hypothesis is accepted in this study. The coefficient of determination (R²) is 0.328, meaning that 32.8% of the variation in environmental disclosure can be explained by the six independent variables. These findings suggest that internal company factors are not sufficient to fully explain environmental disclosure variations, highlighting the possible influence of external factors such as regulatory pressure or stakeholder expectations.
Upaya Menumbuhkan Kesehatan Mental Melalui Music Therapy Dalam Mengatasi Kecemasan Zahrani, Tsalisa Meiladia Zahrani; Ulin Nihayah; Ayu Faiza Algifahmy
G-Couns: Jurnal Bimbingan dan Konseling Vol. 8 No. 3 (2024): Agustus 2024. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/gcouns.v8i3.5556

Abstract

Penelitian ini bertujuan untuk mengetahui upaya menumbuhkan kesehatan mental melalui music therapy dalam mengatasi kecemasan. Sudah banyak ahli teori mengatakan bahwa terapy music juga dapat dilakukan dalam mengatasi gangguan kesehatan mental. metode yang digunakan yaitu metode kualitatif dengan pendekatan studi kasus yang dilakukan dengan wawancara kepada responden guna untuk menggali lebih dalam mengenai masalah-masalah yang akan diteliti oleh peneliti. Sehingga wawancara tersebut menghasilkan beberapa informasi terkait dengan judul yang sudah peniliti dapatkan antara lain:1) Therapy music sholawat berfungsi untuk menenangkan pikiran, 2) sholawat juga merupakan lantunan doa, 3) Musik sholawat juga dapat merelaksasi, sehingga individu dapat tertidur dengan suasana hati, jiwa yang tenang. Hasil dari penelitian ini menyatakan bahwa beberapa subjek yang mengalami gangguan kecemasan dapat teratasi dengan menggunakan therapy music religi salah satunya dengan terapi sholawat. Kesimpulan dalam penelitian yaitu terapi music sholawat dapat menumbuhkan Kesehatan mental bagi remaja yang sedang mengalami kecemasan. Kata kunci: kecemasan, kesehatan mental, terapi musik
Upaya Pemulihan Mental Anak Korban Child Abuse Melalui Play Therapy Fadhilah, Aulia Nisa; Ulin Nihayah; Karim, Abdul
Jurnal Perempuan dan Anak Vol. 8 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jpa.v8i1.30623

Abstract

This research highlights the issue of child protection as a gift and responsibility that should be implemented by parents and society, in accordance with the provisions of the Child Protection Law No. 23 of 2002. Although children have rights that must be safeguarded, there is often a gap between ideal concepts and the harsh reality. Acts of violence against children, whether physical, emotional, sexual, or neglect, pose serious problems, especially when the perpetrators come from environments that should provide protection. The negative impacts of child abuse include trauma, low self-esteem, psychological disorders, and a decline in performance, significantly affecting the future of children. Law Number 11 of 2012 emphasizes the need for a rehabilitative approach rather than punishment for children in conflict with the law. This research employs field observation methods focusing on the implementation of social programs for children who are victims of child abuse. The activities involve socialization, empowerment of children's interests and talents, play, and sharing experiences. The results show positive psychological changes in children, reflected in increased enthusiasm and awareness of their right to education. Therefore, collaboration among parents, society, and the government is crucial in protecting children. Adequate legal protection and a rehabilitative approach are key to ensuring that children can grow and develop optimally in line with their human rights.