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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Fransisca, Linda
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Economics, Econometrics & Finance Other

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Dampak CSR dan ESG Terhadap Kinerja Keuangan dan Keberlanjutan Perusahaan Dimediasi oleh Green Finance Fransisca, Linda; Helma Malini; Anwar Azazi; Anggraini Syahputri
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1789

Abstract

The manufacturing sector plays a vital role in the global economy but is often linked to environmental and social harm. This has driven companies to adopt sustainable practices through ESG and CSR, funded in part by green finance. This research investigates the connection between ESG and CSR implementation with financial performance and sustainability, alongside the mediating role of green finance. Using panel data from 48 BEI-listed manufacturing firms (2021-2023), resulting in a total of 108 observations after outlier removal. Multiple regression analysis and the Sobel test are used to test the hypotheses. The analysis shows CSR positively affects financial performance but not sustainability, while ESG negatively impacts financial performance but positively influences sustainability. The sobel test reveals green finance mediates CSR’s effect on financial performance but not ESG’s.
THE IMPLEMENTATION OF INQUIRY-BASED TEACHING THROUGH OPEN ENDED QUESTIONS TO IMPROVE GRADE 4 STUDENTS’ MULTIPLICATION PROBLEM-SOLVING PERFORMANCE Fransisca, Linda; Santosa, Donald Samuel Slamet
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Posted
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.56880

Abstract

This study examined the implementation of inquiry-based teaching through open-ended questions to improve Grade 4 students’ multiplication problem-solving performance at Mentari Intercultural School Jakarta. The study was conducted because many students showed low engagement, limited participation, and difficulty explaining their strategies when solving multiplication problems. A Classroom Action Research design was applied through three stages: pre-cycle, Cycle I, and Cycle II. The participants were 21 Grade 4 students. Data were collected using multiplication problem-solving tests, teacher and student observation sheets, and semi-structured interviews. The results showed progressive improvement in students’ learning outcomes. The class average increased from 62.19 in the pre-cycle to 68.57 in Cycle I and 79.52 in Cycle II. Classical mastery also increased from 19.05% in the pre-cycle to 42.86% in Cycle I and 85.71% in Cycle II. Observation and interview findings indicated that students became more engaged, more confident in explaining reasoning, and more flexible in using strategies such as arrays, equal groups, repeated addition, and decomposition. The findings suggest that inquiry-based teaching supported by open-ended questions can improve multiplication problem-solving performance by promoting active exploration, reasoning, and strategy comparison.
Co-Authors Anggraini Syahputri Anwar Azazi Donald Samuel Slamet Santosa, Donald Samuel Slamet Helma Malini