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Analysis of the Effects of Environmental Disclosure, Social Disclosure, and Governance Disclosure on Financial Performance in Companies Listed in the ESG Sector Leader Index of the Indonesia Stock Exchange in 2023 Rosalia, Rosalia; Prihandini, Wiwiek
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.13882

This study aims to analyse the influence of Environmental, Social and Governance Disclosure on the Financial Performance of Companies Listed in the ESG Sector Leader Index of the Indonesia Stock Exchange in 2023. It is hoped that this research will provide investors with new insights into the factors that can influence financial performance as measured by Economic Value Added (EVA). In this way, investors and other financial stakeholders can consider the research findings in their decision making. The data were processed using ordinary least square (OLS) analysis, which includes a series of classical assumption tests and multiple linear regression tests to examine the results of the influence of independent variables on the dependent variable. The test results indicate that environmental disclosure, tested using four sub-variables, showed that operational carbon disclosure did not affect EVA, while product and service carbon disclosure positively affected EVA, natural resource use disclosure positively affected EVA, and emissions, effluents, and waste disclosure did not positively affect EVA. Social disclosure, tested using two sub-variables, shows that community relations disclosure and occupation health and safety disclosure do not affect EVA. Governance disclosure, tested using two sub-variables, showed that governance disclosure did not affect EVA, while business ethics disclosure did not positively affect EVA. Keywords: Environmental Social Governance (ESG), Environmental disclosure, Social disclosure, Governance disclosure, Economic Value Added

Studi Deskriptif Tentang Upaya Peningkatan Mutu Pendidikan Menengah Atas Afriantoni, Afriantoni; Nadiyah, Nadiyah; Nurhidayah, Laura Septa; Rosalia, Rosalia
Jurnal Penelitian Ilmu Pendidikan Indonesia Vol. 4 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpion.v4i1.355

Pendidikan menengah atas (SMA) memegang peran penting dalam sistem pendidikan nasional Indonesia, dengan tujuan untuk membentuk karakter, kompetensi, dan kesiapan siswa menghadapi tantangan global. Mutu pendidikan yang baik tidak hanya bergantung pada pencapaian akademik, tetapi juga pada pengembangan keterampilan dan karakter siswa. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa peningkatan mutu pendidikan di SMA dapat tercapai melalui integrasi yang baik antara kinerja pendidik, fasilitas yang mendukung, dan kurikulum yang relevan dengan kebutuhan abad 21. Upaya peningkatan ini memerlukan sinergi antara kepala sekolah, guru, dan seluruh komponen sekolah untuk menciptakan lingkungan yang kondusif dan berkualitas.

ANALISIS PENGELOLAAN PERSEDIAAN BAHAN BAKU UNTUK MEMENUHI KEBUTUHAN PRODUKSI PADA TAICHAN CUANGKY Rosalia, Rosalia; Noorhya Akhmar Ramadhan Putri, Eva; Hendra, Hendra
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.577

This study aims to analyze the management of standard material inventory at the SME Taichan Cuangky by implementing the Just In Time (JIT) method to improve operational efficiency and reduce waste. As one of the SMEs in the culinary sector, Taichan Cuangky faces challenges in inventory management, such as high storage costs, frequent ordering, and the risk of losses due to supply instability. Therefore, this research evaluates the effectiveness of JIT in meeting production needs efficiently while comparing it with the conventional system and the Economic Order Quantity (EOQ) method. This study employs a narrative approach with quantitative analysis. Data were collected through observations, interviews, and document analysis from July 2023 to June 2024. The results show that the implementation of JIT provides significant efficiency improvements. Annual inventory costs drastically decreased from IDR 18,187,425 (conventional system) to IDR 1,499,699.97, and the ordering frequency was reduced from 48 times to once per year. The JIT method also improved storage space efficiency and reduced the risk of overstocking. Although JIT delivers significant cost savings, its success highly depends on the reliability of suppliers in delivering raw materials on time. This study suggests integrating JIT with a more accurate demand forecasting system to mitigate the risks of supply chain disruptions and ensure production continuity. In conclusion, JIT proves effective in enhancing operational efficiency in SMEs within the culinary sector. Further research could explore the adaptation of JIT for larger-scale enterprises and other sectors.

ANALISIS KOMPARATIF IMPLEMENTASI PENDIDIKAN MULTIKULTURAL DALAM SISTEM PENDIDIKAN INDONESIA DAN KANADA Rosalia, Rosalia; Putri, Patra Rahmayani; Fitriah, Laely Nurul; Koto, Irwan
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v5i2.4845

ABSTRACT This study seeks to provide a comparative analysis of the implementation of multicultural education within the educational systems of Indonesia and Canada. This study emphasizes the significance of intercultural education in cultivating an inclusive and tolerant society, particularly in the context of the cultural, ethnic, and religious variety present in both nations. The employed methodology is a literature review utilizing a qualitative approach and comparative examination of policy documents, curriculum, and pertinent research findings. National research findings indicate that Canada has intentionally incorporated multicultural education into its educational framework via curriculum, legislation, teacher training, and community engagement. Conversely, in Indonesia, multicultural principles are implicitly integrated into several disciplines and largely rely on teacher activities and the educational atmosphere. While both are dedicated to diversity, Canada excels in systemic support and lacks a formal policy. This study advocates for Indonesia to establish a more systematic multicultural education strategy, enhance teacher training, and contextually incorporate local cultural values into the curriculum. This study aims to serve as a reference for advancing a more inclusive and responsive educational system that addresses diversity in the context of globalization. ABSTRAK Penelitian ini bertujuan untuk menganalisis secara komparatif implementasi pendidikan multikultural dalam sistem pendidikan di Indonesia dan Kanada. Latar belakang kajian ini didasari oleh pentingnya pendidikan multikultural dalam membentuk masyarakat yang inklusif dan toleran, terutama di tengah keberagaman budaya, etnis, dan agama yang dimiliki oleh kedua negara. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif dan analisis komparatif terhadap dokumen kebijakan, kurikulum, serta hasil-hasil penelitian yang relevan. Hasil penelitian menunjukkan bahwa Kanada telah mengintegrasikan pendidikan multikultural secara eksplisit dalam sistem pendidikannya melalui kurikulum, kebijakan, pelatihan guru, dan keterlibatan komunitas. Sebaliknya, di Indonesia, nilai-nilai multikultural masih diimplementasikan secara implisit dalam beberapa mata pelajaran dan bergantung pada inisiatif guru serta lingkungan sekolah. Meskipun keduanya memiliki komitmen terhadap keberagaman, Kanada lebih unggul dalam hal dukungan sistemik dan adanya kebijakan. Penelitian ini merekomendasikan agar Indonesia mengembangkan pendidikan multikultural yang terstruktur, memperkuat pelatihan guru, dan mengintegrasikan nilai-nilai budaya lokal secara kontekstual dalam pembelajaran. Kajian ini diharapkan dapat menjadi referensi sebagai upaya pengembangan sistem pendidikan yang inklusif dan responsif terhadap keberagaman di era globalisasi.

KESULITAN BELAJAR ANAK USIA SEKOLAH DASAR (SD) Siti Salwa Safanatulail; Rosalia Rosalia; Neng Fuzi; Tatu Maesaroh
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Kesulitan belajar adalah masalah yang bisa dirasakan oleh siapa saja dan di mana saja. Hal ini tidak selalu disebabkan oleh kurangnya kecerdasan; hal-hal di luar kecerdasan juga dapat menyebabkan kesulitan belajar.Pengasuhan orang tua berperan dalam pertumbuhan anak, termasuk karakter dan proses pembelajarannya. Studi ini dilaksanakan untuk memahami faktor-faktor penyebab kesulitan belajar pada anak-anak usia sekolah dasar. Metode yang diterapkan adalah Metode Literatur dengan menganalisa, mengumpulkan, menganalisis, dan mensintesis informasi dari berbagai sumber yang relevan dalam hal ini tentang faktor yang mempengaruhi kesultan anak usia sekoah dasar. Temuan penelitian menunjukkan bahwa subjek tidak hanya mengalami kesulitan belajar karena faktor kecerdasan, tetapi juga karena bagaimana subjek diasuh di dalam keluarganya

Analysis of the Effects of Environmental Disclosure, Social Disclosure, and Governance Disclosure on Financial Performance in Companies Listed in the ESG Sector Leader Index of the Indonesia Stock Exchange in 2023 Rosalia, Rosalia; Prihandini, Wiwiek
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.13882

This study aims to analyse the influence of Environmental, Social and Governance Disclosure on the Financial Performance of Companies Listed in the ESG Sector Leader Index of the Indonesia Stock Exchange in 2023. It is hoped that this research will provide investors with new insights into the factors that can influence financial performance as measured by Economic Value Added (EVA). In this way, investors and other financial stakeholders can consider the research findings in their decision making. The data were processed using ordinary least square (OLS) analysis, which includes a series of classical assumption tests and multiple linear regression tests to examine the results of the influence of independent variables on the dependent variable. The test results indicate that environmental disclosure, tested using four sub-variables, showed that operational carbon disclosure did not affect EVA, while product and service carbon disclosure positively affected EVA, natural resource use disclosure positively affected EVA, and emissions, effluents, and waste disclosure did not positively affect EVA. Social disclosure, tested using two sub-variables, shows that community relations disclosure and occupation health and safety disclosure do not affect EVA. Governance disclosure, tested using two sub-variables, showed that governance disclosure did not affect EVA, while business ethics disclosure did not positively affect EVA. Keywords: Environmental Social Governance (ESG), Environmental disclosure, Social disclosure, Governance disclosure, Economic Value Added

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