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