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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Al-Buhuts (e-journal)
Nur Azizah
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance Other

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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.
LITERASI BUDAYA SEBAGAI KECAKAPAN HIDUP BAGI SISWA DI TINGKAT SEKOLAH DASAR Muhammad Nawir; Fadila Nur Zakina; Indri Ramadhani; Nur Azizah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.24266

Abstract

Cultural literacy is an essential life skill that needs to be instilled early on, especially in primary school education. This research aims to examine the urgency of cultural literacy as the foundation of character building and life skills for children in the era of globalization. The method used is a literature study by reviewing various literatures related to the concept, basic principles, and implementation of cultural literacy in education. The results of the study show that cultural literacy not only includes an understanding of cultural values, norms and symbols, but also cross-cultural communication skills, adaptation to differences, and utilization of cultural heritage in everyday life. In the context of basic learning, cultural literacy is proven to broaden students' horizons, strengthen cultural identity and foster tolerant attitudes. The integration of cultural literacy in education can be done through the curriculum, cooperation with local communities, and the use of media and creative activities. This research confirms that cultural literacy plays an important role in shaping individuals who are inclusive, nationalistic and resilient in facing global challenges. Therefore, a systematic and sustainable educational strategy is needed to effectively develop cultural literacy in the primary school environment.
Co-Authors Fadila Nur Zakina Indri Ramadhani Linda Arisanty Razak Muhammad Nawir wahyuni