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Pemberdayaan Guru MTs, MI, RA Islamiyah Lampung Barat Melalui Pelatihan Pemanfaatan AI dan Pendekatan Jelajah Alam Sekitar (JAS) Achyani, Achyani; Harjati, Purwiro; Suseno, Nyoto; Hendri, Nedi; Theresia, Fenny
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4560

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru di MTs Islamiyah Lampung Barat melalui dua topik utama, yaitu pemanfaatan Artificial Intelligence (AI) dalam penyusunan perangkat pembelajaran serta rekonstruksi fakta lapangan menjadi materi ajar berbasis Jelajah Alam Sekitar (JAS). Metode pelaksanaan berupa In House Training (IHT) yang diikuti oleh 21 guru MI, MTs, dan RA di Kecamatan Suoh. Hasil kegiatan menunjukkan adanya peningkatan kompetensi guru, ditandai dengan kenaikan rata-rata nilai pre-test (6,89) menjadi post-test (7,67) dengan normalized gain sebesar 0,27 (kategori rendah–sedang). Faktor keberhasilan meliputi relevansi materi, praktik langsung, dan kolaborasi antarguru, sedangkan variasi hasil dipengaruhi oleh perbedaan literasi digital dan motivasi peserta. Kegiatan ini memberikan implikasi penting bagi pemberdayaan guru di wilayah pedesaan agar mampu mengintegrasikan teknologi modern dan potensi lokal dalam pembelajaran
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Hendri, Nedi; Dewi, Fajar Gustiawaty; Khairudin, Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
Co-Authors Abda Abda Achmad Sobirin, Achmad Achyani Achyani, Achyani Adi Dharma Agung Pangestu, Putra Agus Sutanto Al Amin, Muhammad Ridho Alia Fitri, Resti Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anjelina, Kadek Aprilia Adriani, Dian Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asrul Sani Astuti, Agnes Mei Aurely, Sekar Hardya Cahya, Nanang Nur Darmayanti, Elmira Febri DEWI WULANSARI Dewi, Fajar Gustiawaty Diana Puspita Dwi Budi Santoso Ermalia, Elda Desi Fathu Rahmah, Asma Nadia Febri Darmayanti, Elmira Feby Amara, Citra Restuadi Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Hening Widowati Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Hidayatullah, Farid Husain, T Jawoto Nusantoro Kamala, Shafa Tasya Khairudin Khairudin Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova Lutviana, Yusri M. Ihsan Dacholfany Nirmala, Maya Dwi Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Nyoto Suseno Padwa Sari, Gustin Padwasari, Gustin Purwiro Harjati Putri, Mira Novianti Rahayu, Tri Suci Retnaning Rahayu, sri Rina Kurniawati Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Santia, Tati Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih SRI RAHAYU Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Theresia, Fenny Tri Adi Wibowo, Tri Adi Yeni Kurniawati, Yeni Yosa Saputri, Apria Yulita Zanaria, Yulita