Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Gotong Royong : Jurnal Pengabdian, Pemberdayaan Dan Penyuluhan Kepada Masyarakat (J-P3KM)
Sumayyah Sumayyah
Universitas Jenderal Achmad Yani Yogyakarta
Religion Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengembangan Sikap Hormat (Respect) Pada Siswa Taman Kanak-kanak Deni Santi Pertiwi; Muhammad Erwan Syah; Sumayyah Sumayyah
Gotong Royong : Jurnal Pengabdian, Pemberdayaan Dan Penyuluhan Kepada Masyarakat Vol. 3 No. 2 (2024): Gotong Royong (JP3KM) Juni 2024
Publisher : Mata Pena Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51849/jp3km.v3i2.48

Abstract

Sikap hormat memberikan kontribusi dalam pencegahan kekerasan yang kian marak dewasa ini. Salah satu cara yaitu mengembangkan sikap hormat. Pengabdian ini bertujuan untuk menumbuhkan sikap hormat anak terhadap orang lain, menumbuhkan sikap hormat di lingkungan sekolah dan rumah. Kegiatan ini dilaksanakan dengan metode active learning disertai penugasan dalam bentuk kegiatan main peran. Hasil pengabdian masyarat ini menunjukkan bahwa pengembangan sikap hormat yang di miliki oleh siswa taman kanak kanak adalah cukup positif adanya perubahan perilaku. Secara umum sikap hormat sangat penting terjadi dalam pembelajaran, sehingga dapat meningkatkan minat dan motivasi belajar siswa. Oleh sebab itu siswa memiliki sikap hormat dalam dirinya agar tujuan pembelajaran dapat tercapai dengan maksimal.
Pengaruh Transformasi Digital terhadap Sustainability Accounting and Reporting Indonesia: Green Economy Catalyst Inna Zahara; Ari Okta Viyani; Sumayyah Sumayyah
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2918

Abstract

Driven by the global shift towards a green economy, this study empirically investigates the impact of digital transformation on Sustainability Accounting and Reporting (SAR) practices among listed companies on the Indonesia Stock Exchange. This research analyzes secondary data from 36 companies that adopted ESG principles in 2023. The quantitative data collected was processed and analyzed using simple linear regression and Moderated Regression Analysis (MRA). The research findings indicate that the influence of digital transformation on SAR is minimal, as evidenced by the regression coefficient approaching zero. This suggests a weak and potentially negative relationship between digital transformation and SAR practices. However, moderation regression analysis revealed that firm size significantly strengthens the relationship between digital transformation and SAR practices. These findings imply that while digital transformation offers the potential to enhance SAR practices, companies require sufficient resources, similar to those possessed by larger corporations, to effectively leverage this potential.  
Co-Authors Ari Okta Viyani Deni Santi Pertiwi Inna Zahara Muhammad Erwan Syah