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Green Accounting, GCG, and Firm Performance: Capital Structure Mediation and Firm Size Moderation Raditya Dheva Eka Setya Nugraha; Zulfikar; Triyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43135

Abstract

Purpose: This study aims to empirically measure the influence of green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, across cyclical and non-cyclical sectors of companies listed on the IDX for the 2019-2023 period. Methodology/approach: This study uses a quantitative approach with partial least squares-structural equation modeling (PLS-SEM). Using purposive sampling to collect data observations of 41 companies in 5 years, with a total of 205 observations. Findings: green accounting does not directly affect performance, while GCG has a significant effect on performance and capital structure. Capital structure mediates the relationship between green accounting and GCG to performance. The size of the company does not moderate. Practical implications: Companies must optimize their capital structures and strengthen GCG to support sustainable investment; Green Accounting needs to be integrated into financial planning to improve the quality of sustainability reporting. Regulators and financial institutions are expected to incentivize and strengthen policies on capital structure that are relevant for companies. Originality/value: This study structurally examines green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, a combination that has not been explored in prior studies.
Penyelesaian Sengketa Tanah Ulayat Petuanan Mandesi Masyarakat Hukum Adat Maluku (Studi Putusan Nomor 50/Pdt.G/2021/Pn Sml.) rindielvani; anasilviana; triyono
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5217cg43

Abstract

his study examines the resolution of disputes and ownership of petuanan customary land within the Indigenous Law Community of Maluku, including the procedures for transferring rights over such land. It also analyzes judicial considerations in the Mandesi Petuanan Customary Land dispute as decided in case number 50/Pdt.G/2021/PN Sml. Using a normative juridical method, the research draws on legislation, court decisions, legal journals, and relevant literature, analyzed qualitatively. The findings indicate that the transfer of petuanan land ownership to parties outside the indigenous community is invalid without prior notification and consent from all relevant clan members. Any transfer of rights must also comply with Indonesian national law, particularly Maluku Provincial Regulation No. 3 of 2008 on Petuanan Areas. In the examined case, the court held that the plaintiff was a legitimate heir to the Mandesi Petuanan land but emphasized that dispute resolution must involve all authorized clan members. The judges concluded that no decision concerning customary land can be made without collective deliberation among the clan. The court further determined that the plaintiff had committed an unlawful act by transferring land rights without the knowledge and approval of other parties who were equally entitled to control and manage the customary land.
A Case Study in Sleman: A Feasibility Analysis of Rice-Fish Farming Based on Resources Productivity Triyono; Alvaseno, Dafit
Jurnal AGRISEP JURNAL AGRISEP VOL 23 NO 01 2024 (MARCH)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.23.01.55-74

Abstract

One of the efforts to optimize resources in order to increase farm income is mina rice, which is rice and fish farming on one land and season in an integrated manner. This study aims to determine the cost, revenue, income, and profit of rice-fish farming. In addition, this study aims to determine the feasibility of rice-fish farming through a resource productivity approach. The method used is descriptive analysis, by taking respondents as many as 35 farmers in Samberembe village, Candibinangun, Pakem, Sleman, and the Special Region of Yogyakarta. The results of the study showed that the average paddy-fish farming area of 1,063 square meters requires an average total cost incurred for one year for production is IDR. 27,591,910.95. Rice-fish farming revenue amounted to IDR. 36,293,686, so that the income obtained amounted to IDR. 21,590,063.81. Meanwhile, the profit of rice-fish farming amounted to IDR. 8,701,774.77 for three seasons per year. The results of the feasibility analysis showed an R/C value of 1.3, a capital productivity value of 62% per year, and a labor productivity value of IDR. 206,125.21 per full time day, and a land productivity value of IDR. 7,292.00 per square meter. These results indicate that rice-fish farming is feasible to develop.
The Influence of Family Harmony on the Morality of Class Students XII Salma Nova Dila; Joni Adison; Triyono
Journal of Practice Learning and Educational Development Vol. 6 No. 2 (2026): Journal of Practice Learning and Educational Development (JPLED) in Press
Publisher : Global Action and Education for Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58737/jpled.v6i2.825

Abstract

This research is motivated by a phenomenon in the field where some students feel neglected by their parents due to being busy with work, family members do not listen when spoken to, members do not respect each other's opinions, and conflicts still occur among family members. The objectives of this research are: 1) to describe the family harmony of the twelfth-grade students at SMA PGRI 2 Padang, 2) to describe the morals of the twelfth-grade students at SMA PGRI 2 Padang, 3) to describe the influence of family harmony on the morals of the twelfth-grade students at SMA PGRI 2 Padang. The type of this research is descriptive quantitative with a correlational approach. The population of this study consists of 55 people. The sampling technique used is total sampling with a sample size of 55 people. The instrument used in this study is a questionnaire. The instrument used in this study is a questionnaire. The data analysis technique used in this research is simple linear regression analysis. Based on the research, the following results were obtained: 1) The harmony of the twelfth-grade students at SMA PGRI 2 Padang is categorized as harmonious, 2) The morality of the twelfth-grade students at SMA PGRI 2 Padang is categorized as good, 3) The significant influence between family harmony and morality can be seen from the R Square value of 0.085, in other words, the hypothesis accepted in the study of the influence of family harmony on morality is 8.5%. Based on these findings, the researcher suggests that guidance and counseling teachers enhance morality thru various services.
PENINGKATAN HASIL BELAJAR IPA MATERI CAHAYA MELALUI PRAKTIK LUAR KELAS DAN STATION LEARNING DI SD Triyono; Adillah Ayu Flawery; Amalia Rahmah Briliyanti; Anissatul Mahmudah Ridwayanti; Anugrah Anteng Triana; Arlinda Bayu Prastiwi; Atika Luthfiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62028

Abstract

This classroom action research aimed to improve science (IPA) learning outcomes on the topic of light properties through the implementation of the Outdoor Learning Model and Station Learning Model among fifth-grade students of SD Negeri 3 Karanganom in the 2025/2026 academic year. The research used a Classroom Action Research (CAR) method carried out in two cycles, each consisting of planning, action, observation, and reflection stages. The research subjects were 23 fifth-grade students. Data collection techniques included observation, evaluation tests, and documentation. Data were analyzed quantitatively and qualitatively by calculating the class average score and the percentage of classical learning completeness. The results showed an increase in student learning outcomes in each cycle. Student learning completeness increased from 43.48% in the pre-cycle to 65.22% in Cycle I and to 86.96% in Cycle II. The average student score also increased from 61.74 to 82.17. These results indicate that the implementation of the Station Learning model is effective in improving science learning outcomes on the topic of light properties among fifth-grade elementary school students.
Co-Authors Abdulloh Arif Mukhlas Achmad Lutfi Fuadi Adi Tri Tyaasmadi Adillah Ayu Flawery Ady Mara, Ady Agiel, Raiddin Muhamad Aini, Sania Qurrotu Akbar, Andi Muh. Fadlullah Akbar, Hammar Ilham Alvaseno, Dafit Amalia Rahmah Briliyanti Aminuyati Amyati, Amyati anasilviana Andy Dwi Bayu Bawono Anissa Fitria Anissatul Mahmudah Ridwayanti Anugrah Anteng Triana Arif Setyo Nugroho Arlinda Bayu Prastiwi Arri Handayani Asiati, Devi Ata, Sonata Sukama Wijaya Atika Luthfiana Aulia, A Ayu Sanjaya, Yulia Putri Bambang Kusharjanta Bambang Margono Bambang Setiaji Bambang Setiaji Barudin Bintoro, Sefrian R. Budiyansah, Amsal Cahyani, Rizkha Gita Catur Setyawan K Catur Setyawan Kusumohadi Chamim, Moch. Citra Imelda Usmaan Desembrianti, Virna Muhdelifa Dewanti, Adinda Pramesdya Rasita Dharma Priatmaja, Ade Dika, Aisyah Dika Mastura Dikadijayati Dini Rahmawati Dini Rakhmawati Diva Nanda Ayuk Agustina Dody Ariawan Donatus Setyawan Purwo Handoko Donatus Setyawan Purwo Handoko Dwi Bambang Putut Setiyadi Dwi Hanan, Fauzy Dynanda Eliza Nadia Loka Eko Purwanto Eko Surojo Endang Widati Faisol Mukarom Fatchan Achyani Fatmawati, Dyah Ayu Faturahman, Adam Fifi Aswita Mandala Sari Fransisca Maria Farida ghofur Gutomo Bayu Aji Hanna, Vinda Olivia Harjo Seputro, Harjo Harminto, Yopi Haryo Satriya Oktaviano Heppy Purbasari Hersulastuti, Hersulastuti Hidayat, Erjuyn Yayan Himawan Hadi Sutrisno I D. K. Anom I. D. K. Anom Iin Purnamasari Ike Prety Shinta Ikhlilla Ayu Alfida Ilham Habibi, Ilham Ilman Arpi Imam Basori Indriana Kartini Indriyana Rachmawati Irene Wahyuni Putri Isabel Intan Pandini Izzah Nur Aida Zur Raffar Jafar Amiruddin Ja’far Amiruddin Joni Adison Karna Wijaya Kartono Kuncoro Diharjo Kurniawan, Fuat Edi Lamin Khaira Majid, Faishal M. Marlina, Eva Maulidiawati Meytij Jeanne Rampe Mina Olivia Rahayu Mohammad Syaiku Mori Dianto, Mori Mufarrohah Muhammad Rizqi Darmawan Muhammad Wihdatun Nafi’in MULYADI Mustofa, Siti Solekah Muyasaroh, Nurul Mycelia Paradise Nabila Putri Dwi Septiani Ngadi Ningrum, Vanda Noer Sasongko Norman Luther Aruan, Norman Luther Nugroho Heri Cahyono Nur Azizah Nur Rahmawati Nurul Muhayat Oberlin Sidjabat Ovi Faturrohman Permatasari, Hanifah Pramudi, Ganjar Pratomo Setyadi Purba, Yanti Astrelina Purwo Haryono Raditya Dheva Eka Setya Nugraha Raharjo, Wijang W. Rahmatullah, Aqsal Ilham Ramdhani, Destania Ayu Rangga Handika Rasiman rindielvani Rizki Indah Lestari Rodiansono Roudlotul Hikmah Royani Dewi, Elisa Ruli Supriati, Ruli Salma Nova Dila Sandy Prasetyo Sheila Agustina Siti Nurun Ni’mah Soeharsono SRI RAHAYU Sri Suwartini, Sri Sugianto Sugianto Sugiarti sugiyamin Sugiyamin Sukmaji Indro Cahyono, Sukmaji Indro Supriyanti, Dedeh Suryo Purwono Sutono Tasari, Tasari Teguh Triyono Triyono Triyono Tukiyo Uswatul Chasanah, Uswatul Wahyu Purwo Raharjo Waradzi Mustakim Warniningsih Wega Trisunaryanti Wega Trisunaryanti Widya Multisari Wijang Wisnu Raharjo Wijaya, Surta Yeni Fatimah Yudha Agung Pratama Zulfikar