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Pengaruh Return on Asset dan Environmental Policies Terhadap Firm Value dengan Green Reputation Sebagai Variabel Moderasi Lestari, Dwi Indah; Sinta, Siti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.550

Abstract

This study aims to determine the effect of Return on Asset and Environmental Policies on Firm Value with Green Reputation as a moderating variable of sector consumer non-cyclicals Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. This research is a quantitative study and uses secondary data. The sampling technique used in this research is purposive sampling technique, with a total sample of 7 companies and 5-year period of observation, totaling 35 samples. The data analysis techniques used in this research are multiple linear regression analysis and moderating regression analysis. The results of this study partially show that Return on Asset has a positive significant effect on Firm Value, Environmental Policies has no significant effect on Firm Value, and green reputation has no significant effect on Firm Value. Meanwhile, green reputation can moderate the relationship between Return on Asset, Environmental Policies, and Firm Value.
Optimizing Guidance and Counseling Services to Address The Impact of Gadget Use on Elementary School Students' Social Skills Rahman, Maulida Aulia; Sinta, Siti; Ajijah, Siti Nur
Islamic Counseling: Jurnal Bimbingan Konseling Islam Vol. 8 No. 2 (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jbk.v8i2.12147

Abstract

Children today spend more time playing with their gadgets than with other people in their immediate environment. This phenomenon can lead to problematic interpersonal and communicative skills that cause children to distance themselves from social life, which can lead to antisocial behavior. The problems caused are contrary to the dimensions of psychological well-being, that positive relationships with others and control over the environment. Guidance and counseling services can act as a solution to optimize social skills in children. The research conducted examines the ability of social interaction of children who use gadget, and the efforts of classroom teachers to provide guidance and counseling services to develop positive social skills in students at school. The research approach used is qualitative with the research design used is a case study at SDN 1 Sukagalih and SDN 1 Cikedokan. The research instruments were interview guide, observation guide, questionnaire and records of activities at school. The results showed that the ability of social interaction was in the enough category and the class teacher has an important role in guidance because the class teacher has more time than other teachers and has the obligation to shape the personality of students in accordance with values and morals to improve the students' character. Based on research findings and literature studies on the role of guidance and counseling services in optimizing social skills can be arranged by considering the principles of intervention, classroom conditioning, emotional relationships between teachers and children, and teacher characteristics. The service is implemented by the classroom teacher and integrated into the school program.