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All Journal Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar
Firmansyah, Riski
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Economics, Econometrics & Finance Other

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Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
PEMANFAATAN LIMBAH RUMAH TANGGA SEBAGAI MEDIA PEMBELAJARAN GREEN EDUCATION DI SISWA KELAS V SEKOLAH DASAR NEGERI LENGKONG WETAN 1 KOTA TANGERANG SELATAN Firmansyah, Riski; Patriasurya Azhar, Arry; Yenni
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61926

Abstract

This research is motivated by the importance of implementing Green Education in elementary schools as an effort to foster environmental awareness from an early age. One form of implementation is through the use of household waste as a learning medium that supports the teaching and learning process, while increasing students' awareness in maintaining environmental sustainability. This study aims to describe the use of household waste as a learning medium based on Green Education for fifth-grade students at SDN Lengkong Wetan 1, South Tangerang City. The study used a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation involving teachers and fifth-grade students. The research procedure was carried out through the stages of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that household waste, both organic and inorganic, has been effectively utilized as a learning medium. Various types of waste such as plastic bottles, cardboard, straws, and eggshells are processed into media and works that support learning activities. The use of these media can increase activeness, creativity, interest in learning, and environmental awareness. Although there are still obstacles in waste management and limited time for implementation, the use of household waste as a learning medium based on Green Education has been implemented well and has made a positive contribution in forming an environmentally conscious character in students. The findings of this study indicate that household waste can be a learning medium that supports Green Education and forms an environmentally conscious character.
Co-Authors Dwi Suhartini Erna Sulistyowati Patriasurya Azhar, Arry Yenni