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All Journal Jurnal Akuntansi, Perpajakan dan Auditing AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Lasmiati
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Economics, Econometrics & Finance Education Other

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Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan BUMN Lasmiati; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kinerja lingkungan, profitabilitas dan Leverage terhadap pengungkapan emisi karbon pada perusahaan Badan Usaha Milik Negara (BUMN). Tingkat pengungkapan emisi karbon diukur dengan menggunakan checklist carbon emission disclosure. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan, laporan keberlanjutan dan laporan peringkat PROPER dari perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2022. Sebanyak 98 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 12. Berdasarkan hasil penelitian ditemukan adanya pengaruh positif ukuran perusahaan terhadap pengungkapan emisi karbon, sementara Leverage ditemukan memiliki pengaruh negatif terhadap pengungkapan emisi karbon. Namun, kinerja lingkungan dan profitabilitas tidak secara signifikan memiliki pengaruh terhadap pengungkapan emisi karbon. Kata Kunci: Pengungkapan Emisi Karbon, Ukuran Perusahaan, Kinerja Lingkungan, Profitabilitas, Leverage
ANALISIS LITERASI DIGITAL DI SDN 195 PALEMBANG Ahyina Hubbal Faizin; Lasmiati; Landi Lebriansyah; Nabila; Abellia
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 11 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi November)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i11.1133

Abstract

This research focuses on evaluating the integration of digital literacy practices at SD Negeri 195 Palembang utilizing observation techniques, in-depth interviews, and student questionnaire distribution. Digital competency represents an essential 21st-century skill set that should be cultivated from primary education levels; yet its application across educational settings continues to encounter multiple obstacles. The study adopted a descriptive design through a combined qualitative-quantitative methodology. Information gathering was conducted via school infrastructure observation, dialogues with school administrators and teaching staff, and survey distribution to 30 pupils from grades III, V, and VI. Research outcomes reveal that SDN 195 Palembang has initiated digital literacy implementation by utilizing basic digital tools, the WhatsApp platform for communication purposes, and introductory coding activities for senior-grade learners. Primary challenges include inadequate facilities such as only two available projectors, non-existent computer laboratories, and inconsistent internet access. Survey data demonstrates that pupils' digital literacy competence reaches the high classification with a mean score of 79%. Conversely, dimensions concerning digital security and online ethics remain at moderate levels, registering 51%. In summary, digital literacy practices at SDN 195 Palembang have advanced reasonably well, though enhancements are necessary through infrastructure expansion, educator capacity building, and reinforcement of digital safety and ethical education from early stages.
Co-Authors Abellia Ahyina Hubbal Faizin Indra Pahala Khairunnisa, Hera Landi Lebriansyah Nabila