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The Effect of Environmental Performance, Green Innovation, and Good Corporate Governance on Financial Performance Wati, Agustina Sulistyo; Latifah, Lyna
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.520

Abstract

The aim of this research is to analyze the influence of environmental performance, green innovation, and good corporate governance on financial performance. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2020 - 2022. This research uses a panel data regression model with a population of 495 units. The number of samples used was 109 units selected using the purposive sampling method. This research uses documentation data collection techniques where data is obtained through financial reports, annual reports and company sustainability reports. The results of this research use panel data regression analysis fixed effect model which shows that partially environmental performance, green innovation and good corporate governance have no effect on financial performance. Meanwhile, environmental performance, green innovation and good corporate governance simultaneously influence financial performance.
Empowering Boja Village through Equilibrium Theory Based Gender Equality for the Enhancement of Family Welfare Widyawati, Anis; Latifiani, Dian; Latifah, Lyna; Aisy, Rohadhatul; Abidah, Shofriya Qonitatin; Ulfiyah, Siti Amatil; Indiyani, Amel Ellsamia; Kusuma, Adilia Putri; Setyanto, Heru
Jurnal Pengabdian Hukum Indonesia Vol. 7 No. 2 (2024): (July-December, 2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v7i2.2937

Abstract

This study explores into exploring the execution of Equilibrium Theory-Based Gender Equality (ETBGE) in Boja Village to enhance family welfare, employing a non-doctrinal (empiric) approach through observation and surveys. Gender equality is crucial for holistic development, especially in rural areas, as it promotes socioeconomic progress. Drawing on Equilibrium Theory, which advocates for equal This study delves into how gender equality principles can be effectively applied at the community level to enhance access to resources and opportunities. Through systematic observation and comprehensive surveys in Boja Village, the study evaluates gender dynamics, resource allocation, decision-making processes, and overall family welfare. Analysis of empirical data, including demographic profiles, economic indicators, and social structures, aims to uncover existing disparities and challenges in achieving gender equality objectives. The findings offer insights into the effectiveness of ETBGE principles in Boja Village, identifying successful areas and those needing further intervention. The study concludes by proposing practical recommendations and strategies to empower Boja Village residents, particularly women, enabling them to participate in decision-making, access resources equitably, and enhance the welfare of their families and the community.
The Determinants of Pro-Environmental Behavior Among Accounting Students in Indonesia Latifah, Lyna; Kusmuriyanto, Kusmuriyanto; Wiharto, E. S. P.; Efendy, A. F.; Abdillah, F. M.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75408

Abstract

The objective of the study is to examine the influence of environmental literacy, University Supports on pro-environmental behavior by identifying environmental attitudes. The main contribution of this research is to give a description for higher education to integrate and to provide support or stimulus for students to behave pro-environment. The samples of this study are 304 accounting students from several universities in Indonesia. Data are analyzed with descriptive statistics and hypothesis testing. The hypothesis testing of this study uses Partial least squares (PLS) path modeling. Result shows that University Supports affect the environmental literacy. Attitude also acts as a mediating variable between University Supports to pro environmental behavior. But instead the environmental literacy had no effect on environmental pro behavior. Likewise, attitude also has no role in mediating the relationship.
Penguatan Pelaporan Keuangan Koperasi Wanita Sri Rejeki Berbasis General Ledger Anisykurlillah, Indah; Latifah, Lyna; Fachrurrozie, Fachrurrozie; Permatasari, Yoan; Fuad, Muhammad Nur
Jurnal Bina Desa Vol. 7 No. 1 (2025): Vol 7 No 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jurnalbinadesa.v7i1.19653

Abstract

The purpose of this community service is to build a women's cooperative accounting system based on General Ledger. This system includes cash receipts (loan installments, principal savings, and mandatory/voluntary savings), cash expenditures (loans, savings withdrawals, and operational payments), and financial reporting (balance sheet, reports on remaining operating results, and changes in equity). The approach used is Participatory Rural Appraisal (PRA) through counseling, mentoring, and training. The target of the activity is the management and members of the Sri Rejeki Women's Cooperative Semarang totaling 10 people. Community service activities include mentoring in preparingsavings and loan formssuch as installments, loans, savings, and voluntary savings using General Ledger. Meanwhile, training includes preparing forms and financial reports for cooperatives based on General Ledger. The results of the community service show that the management can understand and prepare loan forms, voluntary savings withdrawals, and cooperative operational payments based on General Ledger, and are able to prepare balance sheets, reports on remaining operating results, and reports on changes in equity.
PENGARUH PRESEPSI SISWA PADA MEDIA GAME KAHOOT TERHADAP EVALUASI BELAJAR SISWA MATAPELAJARAN EKONOMI KELAS XI SMA AL-KAUTSAR BANDAR LAMPUNG niendyapangestika_02, zalma03; Khoiriyani Putri, Dian; Al-Hakim, Muh. Adrikni; Latifah, Lyna; Arief, Sandy
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.24700

Abstract

Media pembelajaran adalah salah satu alat yang digunakan oleh para pengajar sebagai penyampaian materi pembelajaran, meningkatkan kreativitas siswa, dan meningkatkan ketertarikan siswa dalam proses pembelajaran. teknologi pendidikan adalah sebagai penerapan prinsip-prinsip berbasis pengetahuan dalam mengatasi tantangan pembelajaran. Dalam pendidikan media pembelajaran sangat penting untuk diterapkan di dunia pendidikan. Maka perlunya pelibatan aplikasi ini pada proses belajar bila dikatakan perlu untuk menunjang pembelajaran yang cenderung membosankan. Metode penelitian yang digunakan dalam riset ini adalah pendekatan kuantitatif. Pendekatan ini dilakukan melalui pengambilan data melalui penelitian survey dengan pengumpulan kuesioner. Tekning sampling yang disebarkan secara purposive sampling diisi oleh 55 responden dari total populasi sebanyak 123 siswa. Responden berasal dari siswa aktif kelas XI SMA-S Al-Kautsar Bandar Lampung. Analisis data menggunakan Regresi Linear Sederhana dan diolah dengan program SPSS 26. Berdasarkan Hasil penelitian ini menunjukkan bahwa pengaruh persepsi siswa dalam menggunakan game kahoot memengaruhi evaluasi belajar ekonomi. Dengan kadar determinasi sebesar 0,467, atau 64,6% dari persepsi siswa menggunakan game kahoot dipengaruhi oleh evaluasi belajar dan faktor lain yang tidak dimasukkan dalam model ini adalah 35,4.
PELATIHAN PEMASARAN MELALUI SUSTAINABLE PACKAGING YANG RAMAH LINGKUNGAN DI UMKM Setiyani, Rediana; Mudrikan, Saringatun; Latifah, Lyna
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

People really care about healthy food and are also starting to realize the impact of waste or packaging waste from processed food. Therefore, food entrepreneurs need marketing innovation, especially sustainable packaging that is environmentally friendly. The target of service activities is to improve marketing skills with sustainable packaging. The method applied consists of analyzing needs, creating service designs, providing assistance in implementing technology to partners and carrying out ongoing evaluation and monitoring activities to see partner developments before and after service. Technology transfer to partners is carried out theoretically by presenting material through oral presentations, followed by discussion and questions and answers, then continued with practice with mentoring. Based on the results of the training carried out, the potential for Kalisegoro MSMEs to switch to environmentally friendly packaging has very high potential. Some food preparations that were originally packaged using Styrofoam, mica and Thinkwall can be changed to using paper packaging. Processed food packaging in large quantities, which originally used mica, has switched to bamboo baskets.
Co-Authors - FACHRURROZIE - Kusmuriyanto -, Kardiyem Abdillah, F. M. Abdul Khafid, Abdul Abidah, Shofriya Qonitatin Al-Hakim, Muh. Adrikni Amir Mahmud Anggraini, Merrie Satya Anis Widyawati Anisatul Mujayanti Anzaeni, Mia Winda Arumawan Mei Saputra Astri, Wiwin Bambang Haryadi Darojatun Yakti Pradhana Dian Latifiani Doddy Setiawan Doddy Setiawan Dwi Puji Astuti Dwi Puji Astuti Efendy, A. F. Emi Rahmawati Fuad, Muhammad Nur Hastaningtyas, Intan Tri Hendra Anto Permana, Hendra Anto Ida Nur Aeni Ida Saroh Imam Agus Faisol Indah Anisykurlillah Indiyani, Amel Ellsamia Karima, AnnisaUl Khafidz, Muhammad Kharisma Puspita Dewi, Kharisma Puspita Khoiriyani Putri, Dian Khoirun Nafisah, Khoirun Khy’sh Nusri Leapatra Chamalinda Kusuma, Adilia Putri Maknun, Lu'luul Margunani, Margunani Merie Satya Angraini Mudrikan, Saringatun Muhammad Noor Ardiansah Muhammad Syukri Abdullah Mukoyimah, Siti Nabila Kharisma, Nabila niendyapangestika_02, zalma03 Novita, Ria Nurdian Susilowati Nurdian Susilowati Nurul Herawati Pandhu Akbar Negara, Pandhu Akbar Permatasari, Yoan Pradhana, Darojatun Yakti Ratnaningrum Ratnaningrum Rediana Setiyani, Rediana Ristra Putri Ariesta Rohadhatul Aisy Sandy Arief Sari, Puji Novita Saroh, Ida Sefani Sefani, Sefani Setyanto, Heru Sudarwati Sudarwati Suratno Suratno Suyanto . Titiek Puji Astuti Triyara Selvi Parmadani, Triyara Selvi Tusyanah Tusyanah Ulfiyah, Siti Amatil Vini Wiratno Putri Wati, Agustina Sulistyo Wati, Bella Mei Mulya Wiharto, E. S. P. Y. Anni Aryani Y. Anni Aryani Zahri Hamat