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The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5109

Abstract

Sustainability performance plays an important role in the business entities. Recently, stakeholders are no longer focus on the single financial performance, but rather put their attention on the business sustainability comprehensively. Since the high-tech companies have the high level of innovation and high uncertainties, sustainability performance received more attention from business practitioners. The high technology in the company can greatly improve the world economy because it greatly affects the potential for global competitiveness. This study intends to examine the effect of sustainability performances on the capital structure of High-Tech Companies in Indonesia. High-Tech Companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, High-Tech Companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 High-Tech Companies in Indonesia. We identified factors that affect capital structure of High-Tech Companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of High-Tech Companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of High-Tech Companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects.
UPAYA MENINGKATKAN HASIL BELAJAR SISWA KELAS 4 SD DENGAN MENGGUNAKAN MODEL PEMBELAJARAN KOOPERATIF TIPE TGT (TEAMS GAME TOURNAMENT) BERBANTUAN MEDIA AJAR KARTU SOAL PADA MATA PELAJARAN IPAS MATERI BAGIAN TUBUH TUMBUHAN DI SDN GROBOGAN 02: PENELITIAN TINDAKAN KELAS (PTK) Salsabilla Putri; Inna Fareza; Melik Budiarti, S.Sos, M.A.
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.29263

Abstract

This study aims to improve the learning outcomes of fourth-grade students at SDN Grobogan 02 in the science subject, focusing on the material plant body parts, through the application of the Teams Games Tournament (TGT) cooperative learning model, assisted by question card teaching media. The background of the study is based on the low achievement of the Minimum Completion Criteria (KKM) and the dominance of the lecture method which makes students passive in learning. This study uses the Classroom Action Research (CAR) method in two cycles. The results of the study indicate that the application of the TGT model, aided by question card media, can significantly improve student learning outcomes, encourage active participation and foster critical and collaborative thinking skills.
Pemberdayaan Masyarakat Desa Mandangin Melalui Pembuatan dan Instalasi SWRO Dalam Membantu Pemenuhan Kebutuhan Air Bersih Totok Biyanto; Purwadi Darwito; Detak Pratama; Gunawan Nugroho; Bambang Widjiantoro; Aulia Aisjah; Katherin Indriawati; Suyanto; Ali Musyafa; Toto Haksoro; Hafizh shafi; Yumna Indrasandi; Ghozi Hidayat; Muthiutthoriq Thoyyibi; Salsabilla Putri; Thoriq Hanafi; Safania Putri; Ahmad Maulana; Khayyir Munawir; I Dewa Satriatama; Dewanti Maylaffaira
Sewagati Vol 10 No 4 (2026)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v10i4.9570

Abstract

Pulau Mandangin di Kabupaten Sampang, Jawa Timur, menghadapi krisis air bersih kronis akibat keterbatasan sumber air tawar, intrusi air laut, dan tingginya biaya distribusi air dari daratan. Masyarakat bergantung pada air hujan dan sumur galian yang kualitasnya menurun, terutama saat kemarau. Sebagai respon, tim pengabdian masyarakat melaksanakan pemberdayaan warga melalui pembuatan dan instalasi sistem Sea Water Reverse Osmosis (SWRO) portabel yang hemat energi dan ramah lingkungan. Sistem dirancang modular agar mudah dipindahkan, dioperasikan, dan dirawat oleh masyarakat, dengan tahapan survei kebutuhan, perancangan PFD, fabrikasi, pelatihan operator lokal, serta penyusunan panduan operasi dan pemeliharaan. Hasil pengujian kontinyu di workshop menunjukkan air umpan dengan TDS 8.480 ppm dapat diturunkan menjadi TDS permeat rata-rata 681,93 ppm (653–700 ppm) dengan rejection rate sekitar 92% dan debit permeat 1,66 L/menit pada tekanan operasi sekitar 20 bar. Kualitas permeat tergolong “fair” menurut WHO, namun masih belum memenuhi ambang TDS air minum <500 ppm sesuai Permenkes No. 2 Tahun 2023. Program ini meningkatkan akses air bersih serta kapasitas masyarakat dalam pengelolaan teknologi secara mandiri.