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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting and Management Information Systems
Heriyah, Heriyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Environmental Disclosure Memediasi Green Accounting Dan Sustainable Development Terhadap Green Economy Heriyah, Heriyah
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): Edisi Oktober 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6834

Abstract

ABSTRACT This research aims to analyze the impact of implementing green accounting and sustainable development on the green economy with environmental disclosure as a mediated variable. The negative impact on the environment which results in environmental pollution and results in organisms around the environment becoming damaged is one of the objectives of this research. The population used in this research is mining sector companies listed on the Indonesia Stock Exchange in 2017-2022. The research sampling method used purposive sampling, totaling 27 companies and the type of data used was secondary data in the form of annual reports. The data testing technique uses the classic assumption test with the data analysis method used, namely the extension path of simple regression analysis and the coefficient of determination. The research results show that green accounting has no effect on the green economy, sustainable development has an effect on the green economy, green accounting and sustainable development has an effect on the green economy both before and after environmental disclosure as a mediated variable.
KEBERLANJUTAN KINERJA LINGKUNGAN: INVESTASI MASA DEPAN BERBASIS EKONOMI HIJAU BAGI NILAI PERUSAHAAN Heriyah, Heriyah
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.12207

Abstract

Penelitian ini menegaskan bahwa kinerja lingkungan adalah elemen kunci dalam menciptakan nilai perusahaan yang berkelanjutan. Perusahaan yang mengintegrasikan prinsip-prinsip ekonomi hijau dalam operasionalnya tidak hanya meningkatkan daya saing tetapi juga menarik investasi yang lebih besar dan memberikan dampak positif bagi lingkungan. Dengan semakin meningkatnya perhatian global terhadap isu lingkungan, strategi berbasis keberlanjutan menjadi kebutuhan mendesak. Penelitian ini dilakukan pada 165 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2023. Penelitian menggunakan pendekatan kuantitatif dengan menggunakan SPSS serta melakukan analisis regresi. Penelitian berkontribusi pada analisis keuangan dimana hasil penelitian diperoleh bahwa meskipun struktur modal dan kebijakan dividen tidak secara signifikan memengaruhi nilai perusahaan, pertumbuhan perusahaan, profitabilitas, dan keputusan investasi memberikan pengaruh yang signifikan. Ke depan, penelitian lebih lanjut diperlukan untuk mengeksplorasi pengaruh regulasi pemerintah, tren pasar, dan faktor eksternal lainnya terhadap hubungan antara keberlanjutan dan nilai perusahaan. Pendekatan holistik ini dapat membantu perusahaan dalam menciptakan keseimbangan antara pertumbuhan ekonomi, keberlanjutan lingkungan, dan kesejahteraan sosial.
Flipbook-based personal development information service model for enhancing self-awareness in late adolescents Heriyah, Heriyah; Bundu, Patta; Annas, Suwardi
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.3208

Abstract

Purpose: This study aimed to develop a flipbook-based personal development information service model and examine the increase in self-awareness of late adolescents as a measure of its effectiveness Research/methodology: This research used development research methods with an ADDIE design model. The instruments used in this study were validation and practicality sheets, model needs analysis questionnaires, self-awareness questionnaires, interviews, and observations. The data processing used in this research was based on the model's validity and practicality, and N-gain test analysis and Paired Sample t-test using SPSS version 24 were also carried out to evaluate effectiveness. Results: The research results obtained are as follows: 1) assessment of the feasibility of the flipbook-based personal development information service model shows a high validity category with an average value of 91%, and its practicality is considered very practical to use with an average value of 87%; 2) assessment of effectiveness, there is a Sig.2 tailed value of 0.000 < 0.025, so Ho is rejected, and Ha is accepted, as well as an increase in the average (Gain) of pre- and post-test data of 0.60, which is classified as a medium criterion. Based on the research results, the developed product model is effective and contributes to increasing self-awareness among high school students in their late adolescence. Conclusions: The flipbook-based personal development information service model is proven to be valid, practical, and effective in enhancing self-awareness among late adolescents. The product development follows the ADDIE framework and meets the criteria of high validity (91%), high practicality (87%), and effectiveness (N-gain = 0.60; Sig. = 0.000), indicating a statistically significant improvement in students' self-awareness. Limitations: This study is limited to high school students in South Tangerang and does not generalize across broader adolescent populations. The implementation relies on digital literacy and access to stable internet, which may not be consistent across various educational contexts. Contribution: This study introduces a validated flipbook-based model that enhances self-awareness in adolescents through accessible and interactive guidance services.
Co-Authors Bundu, Patta Suwardi Annas