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All Journal Journal of General Education Science Growth: Journal Management and Business
Ratna Sari, Sri
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Application of Demonstration Methods to Improve Learning Outcomes of Class X IPS Students of SMA Negeri 62 Central Maluku Ratna Sari, Sri; Muhammadin Al Fath, Ayatollah
Journal of General Education Science Vol 1 No 3 (2023) Journal of General Education Science, July
Publisher : Berpusi Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62966/joges.v1i3.326

Abstract

This study aims to describe the application of the demonstration method, and the obstacles during the application of the demonstration method to improve student learning outcomes in class X IPS SMA Negeri 62 Central Maluku. This research is a type of classroom action research conducted in two cycles with four stages including planning, action, observation, and reflection. The research subjects were teachers and students of class X, totaling 35 students. Data collection techniques used in research are observation, tests, interviews, and field notes. The instruments used in this study were observation sheets, test sheets, interview sheets, and field note sheets. The results of observing teacher activity in cycle I was 2.6 increasing to 3.7% in cycle II. Then, the results of observing student activity in the first cycle were 67, 4 increased to 87.4 in cycle II. Data on the results of classical student learning completeness in cycle I showed that the percentage of students who completed learning was 59.4% and increased to 84.4% in cycle II. The obstacles encountered in cycle I and cycle II can be overcome properly. Based on the results of this study, it was concluded that the application of the demonstration method in class X SMA 62 Maluku can improve student learning outcomes.
The Impact of Green Accounting, Environmental Performance, and Capital Structure on the Financial Performance of Consumer Goods Companies in Indonesia Ratna Sari, Sri; Fadillah, Arum Nur; Supira, Wita; Wulandari, Sekar Asri Pebri; Kustina, Lisa
Growth: Journal Management and Business Vol. 3 No. 01 (2025): June 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v3i01.896

Abstract

Environmental issues and corporate sustainability have become strategic concerns, especially in the manufacturing sector, which is often associated with high environmental risk and resource consumption. However, previous studies have shown inconsistent results regarding the relationship between environmental initiatives and financial outcomes. The uncertainty of the significant relationship between green accounting and environmental performance on financial performance, which in previous studies showed varying research results. This study aims to examine the Effect of Green Accounting Implementation, Environmental Performance, and Capital Structure on Financial Performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Green accounting is also called a type of accounting that takes into account environmental impacts so that it involves aspects of environmental management costs in a company's financial statements to increase transparency and accountability. In addition, environmental performance is assessed through the Company Performance Rating Program in Environmental Management (PROPER), while the capital structure describes the proportion between the company's debt and equity. This study uses a quantitative method with panel data regression analysis. The results of the study suggest that Green Accounting and Environmental Performance do not have a significant effect on the company's financial performance, while the capital structure has a significant effect. The results of this study explain that companies need to balance environmental availability and financial management to increase competitiveness. This study contributes to the related literature by providing empirical insights from the Indonesian consumer goods sector and emphasizes the need for aligning sustainability strategies with financial planning.
Co-Authors Fadillah, Arum Nur Lisa Kustina Muhammadin Al Fath, Ayatollah Supira, Wita Wulandari, Sekar Asri Pebri