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The Effect of Green Accounting, Green Intellectual Capital & Corporate Social Responsibility on Financial Performance: Empirical Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2021-2023 Period Riski, Muhammad; Husnatarina, Fitria; Umbing , Golda Belladonna; Christmas, Andreas Fajar; Nasir, Darmae; Yeremi, Ryant Nicolas Hasiholan; Ludang, Ribka Febiola Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.967

Abstract

This research examines the impact of green accounting, intellectual capital, and corporate social responsibility on Indonesia's energy companies' financial performance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The independent variables used in this study are green accounting, green intellectual capital, and corporate social responsibility, while the dependent variable is financial performance. This research employs multiple regression analysis with observations from 2021 to 2023. The data used in this study were obtained from financial statements and sustainability reports. This research found that green accounting, intellectual capital, and corporate social responsibility do not significantly impact financial performance. This suggests that energy sector companies have not fully prioritized environmental sustainability and social responsibility in managing their operations.
Abnormal Return: Right Issue, Stock Split, Mergers and Acquisitions (Empirical Study of Companies Listed on the Indonesia Stock Exchange For the Period 2020-2023) Riski, Muhammad; Satrya Wibowo, Agus; Yuniati, Ade; Ichsan Diarsyad, Muhammad; Muhammad Ari, Tommy
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1550

Abstract

This research examines the significant differences in abnormal return at the time of the announcements of right issues, stock splits, and mergers & acquisitions. The research was conducted on companies listed on the Indonesia Stock Exchange from 2020 to 2023. The independent variables used in this study are right issues, stock splits, and mergers & acquisitions. The dependent variable in this research is abnormal return. This study employs the market model method during corporate actions with an event window observation of 20 days before and 20 days after the announcements of right issues, stock splits, and mergers & acquisitions. The data used in this study includes closing stock prices and the Composite Stock Price Index. The results of this study indicate that there are no significant differences in abnormal return at the time of right issues, stock splits and mergers & acquisitions.
Pelatihan Pengembangan Soal Literasi Framework Asesmen Kompetensi Minimum (AKM) untuk Guru-Guru IPA SMP Kota Palembang Susanti, Rahmi; Destiansari, Elvira; Anwar, Yenny; Riyanto, Riyanto; Okta Cahyaningrum, Alya; Septiana, Resma; Aliza Anggraini, Nur; Innayatullah, Fatiah; Arundina, Asyifa; Yulianti, Rica; Riski, Muhammad; Dhelcia Bayumi, Karina
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.17165

Abstract

Background: National Assessment, including AKM, is designed to measure students' literacy and numeracy skills. However, many teachers find it difficult to develop AKM-based literacy questions due to lack of training. This training aims to improve teachers' understanding and skills in compiling literacy questions based on the AKM Framework through systematic training and mentoring. Methods: Phase I (Preliminary Study): observations, interviews, questionnaires, and literature studies were conducted to analyze teachers' knowledge related to AKM Framework literacy questions and prepare training materials. Phase II (Implementation): a workshop to provide understanding and practice in developing AKM Framework literacy questions with simulations and feedback. Phase III (Mentoring and Guidance): continuously assisting teachers in developing literacy questions. Phase IV (Evaluation): through monitoring, evaluation of training results, and follow-up for improvement. The target of this activity is 40 junior high school science teachers from the Palembang City Science MGMP, who are expected to be able to improve their pedagogical skills and become facilitators in schools. Evaluation was conducted through pre-test, post-test, question development assignments, and feedback questionnaires related to the training. Results: The post-test results showed an increase in teachers' understanding of AKM in the "very good" category reaching 36.8%. The responses of the training participants showed high satisfaction, especially in terms of design, duration, and method of delivering the material, with an average of 80-90% of participants giving positive assessments. Conclusion: This training is expected to not only support the implementation of AKM.
Studi Literature: Perkembangan Dan Dampak Penggunaan E-Book Dalam Dunia Pendidikan Suhada , Dedy; Riski, Muhammad; Anwar, Saiful; Jasiah, Jasiah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1188

Abstract

Artikel ini merupakan studi literatur yang bertujuan untuk mengkaji perkembangan dan dampak penggunaan e-book dalam dunia pendidikan. Perkembangan teknologi informasi telah mendorong transformasi media pembelajaran dari bentuk cetak ke digital, termasuk meningkatnya penggunaan e-book sebagai sumber belajar. Melalui analisis berbagai hasil penelitian terdahulu, artikel ini menggambarkan bagaimana e-book berkembang dalam hal format, aksesibilitas, serta penggunaannya dalam berbagai jenjang pendidikan. Selain itu, dibahas pula dampak positif dari penggunaan e-book, seperti kemudahan akses, portabilitas, dan interaktivitas, serta tantangan yang dihadapi seperti keterbatasan perangkat, kurangnya keterampilan digital, dan potensi gangguan konsentrasi. Hasil studi ini menunjukkan bahwa e-book memiliki potensi besar dalam meningkatkan kualitas pembelajaran, namun efektivitasnya sangat bergantung pada kesiapan infrastruktur dan literasi digital pendidik serta peserta didik. Artikel ini diharapkan dapat menjadi referensi bagi pendidik, pengambil kebijakan, dan peneliti dalam mengembangkan strategi pemanfaatan e-book yang lebih optimal dalam pembelajaran.
Uji Efektifitas Ekstrak Rimpang Kunyit Kawasan Tungkop dan Pengaruhnya Terhadap Bakteri Escherichia Coli Riski, Muhammad; Wahab, Abdul; Chandra, Aditya
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 3 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i3.608

Abstract

Tanaman yang dikenal sebagai Rimpang Kunyit (Curcuma domestica V.) merupakan tumbuhan yang umum tumbuh di daerah tropis dan sering digunakan oleh penduduk lokal sebagai salah satu metode pengobatan alternatif untuk mencegah pertumbuhan bakteri karena rimpang kunyit (Curcuma Domestica V.) memiliki sejumlah sifat farmakologis, salah satunya adalah kemampuan untuk membunuh bakteri Escherichia coli. Tujuan dari penelitian ini adalah untuk mengetahui apakah ekstrak rimpang kunyit (Curcuma domsetica V) dapat menghambat pertumbuhan bakteri Excherichia coli dan apakah ekstrak rimpang kunyit (Curcuma domestica V.) memiliki aktivitas antibakteri pada bakteri Escherichia coli. Penelitian ini menguji ekstrak etanol rimpang kunyit (Curcuma Domestica V) terhadap bakteri Escherichia coli menggunakan metode Laboratorium eksperimental. Data yang terkumpul dianalisis menggunakan analisis statistik nonparametrik yang dikenal sebagai ANOVA. Menurut hasil penelitian fitokimia, rimpang kunyit (Curcuma domestica v.) mengandung alkaloid, Flavonoid, saponin, terpenoid dan tannin. Hasil penelitian menunjukkan bahwa ekstrak rimpang kunyit memberikan aktivitas antibakteri yang signifikan terhadap Escherichia coli dengan zona hambat terbesar pada konsentrasi 100% sebesar rata-rata 16,53 mm, diikuti konsentrasi 75% sebesar 13,63 mm dan 50% sebesar 7,48 mm. Hasil analisis statistik menggunakan uji ANOVA mendapatkan perbedaan yang signifikan antar konsentrasi (p < 0,05). Kesimpulan dari penelitian ini adalah ekstrak etanol rimpang kunyit memiliki potensi sebagai antibakteri alami yang efektif dalam menghambat pertumbuhan Escherichia coli dengan efektivitas yang meningkat seiring dengan tingginya konsentrasi ekstrak.