Nur Azizah
Universitas Muhammadiyah Makassar

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Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI Linda Arisanty Razak; Wahyuni; Nur Azizah
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3813

Abstract

This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports.
MAMPU MENJELASKAN PENGERTIAN SUPERVISI PENDIDIKAN, TUJUAN UMUM, DAN KHUSUS SUPERVISI PENDIDIKAN Takdirmin; Nurul Safitri; Nur Azizah; Wahyuni; Putri
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 01 Maret 2026 Produce
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.11478

Abstract

Educational administration and educational supervision are two essential aspects of educational management that play a significant role in improving the effectiveness and efficiency of achieving educational goals. Educational administration encompasses various management functions, including planning, organizing, directing, coordinating, supervising, and financing, which are carried out systematically to optimize the utilization of educational resources. Meanwhile, educational supervision functions as a form of professional development aimed at improving the performance quality of teachers and educational personnel in the learning process. This study aims to examine the concepts of educational administration and educational supervision as well as their roles in enhancing the quality of school management and teaching–learning processes. The method employed is a descriptive qualitative approach through a literature review by analyzing relevant books and scholarly journals. The findings indicate that effective educational administration and collaborative, continuous educational supervision can enhance teacher professionalism, learning effectiveness, and the creation of a conducive school environment. Therefore, the integration of educational administration and supervision is an important factor in supporting students’ academic and non-academic success
Sosialisasi Literasi Digital dalam Membangun Sikap Cerdas dan Bijak Bermedia pada Siswa Sekolah Dasar di SD Negeri Kakatua Makassar Fitri Ramadhani; Andi Adam; Syekh Adiwijaya Latief; Alif Kurnia Syam; Muh. Farhi; Nur Azizah
Sipakaraya : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2026): Sipakaraya : Jurnal Pengabdian Masyarakat
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/sipakaraya.v4i2.6133

Abstract

Perkembangan teknologi digital yang pesat membawa dampak signifikan terhadap kehidupan peserta didik sekolah dasar, baik dalam mendukung proses pembelajaran maupun menimbulkan berbagai tantangan, seperti kesulitan memilah informasi, rendahnya etika bermedia, serta kurangnya kesadaran akan keamanan dan privasi digital. Kondisi tersebut menunjukkan pentingnya penguatan literasi digital sejak dini. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman literasi digital siswa sekolah dasar dalam membangun sikap cerdas dan bijak bermedia. Kegiatan dilaksanakan melalui sosialisasi literasi digital kepada siswa kelas V SD Negeri Kakatua Kota Makassar. Metode pelaksanaan kegiatan meliputi tahapan perencanaan, pelaksanaan, dan pelaporan, dengan bentuk kegiatan berupa penyampaian materi, diskusi, tanya jawab, serta aktivitas interaktif yang disesuaikan dengan karakteristik peserta didik. Hasil kegiatan menunjukkan bahwa peserta didik memiliki antusiasme yang tinggi dan mengalami peningkatan pemahaman mengenai literasi digital, etika bermedia, serta pemanfaatan teknologi secara positif dan aman. Kegiatan ini diharapkan dapat membekali siswa sekolah dasar agar mampu menggunakan media digital secara bijak, kritis, dan bertanggung jawab.