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STARTEGI GURU DALAM MENINGKATKAN EFEKTIVITAS PEMBELAJARAN SELAMA PANDEMI COVID 19 Salim, Qolbin; Aminuyati, Aminuyati; Okianna, Okianna
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 1 (2023): Januari 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i1.61838

Abstract

Learning during the Covid 19 Pandemic that was carried out online could not be effective, so teachers had to have special strategies in increasing the effectiveness of learning. This study aims to determine the strategies, inhibiting factors and supporting factors of teachers in increasing the effectiveness of learning during the Covid-19 Pandemic Period in economics class X IPS Man Singkawang City. This research is a qualitative research. Data was collected by interviewing the economics teacher of Class X Social Sciences Man, Singkawang City. The results of this study indicate that the teacher's efforts to improve the effectiveness of online learning during the Covid 19 pandemic are by conducting receptive learning and using the inquiry method. The inhibiting factors are poor internet access, inadequate student learning facilities, limited student quota, differences in character and student absorption. Meanwhile, the supporting factor is the school's support during the online learning period by providing internet quota assistance to teachers and good cooperation between teachers and parents.
Environmental Performance Ratings, Carbon Disclosure, and Firm Value: Evidence From Indonesia Salim, Qolbin; Prasojo, Prasojo
Jurnal Dinamika Ekonomi Pembangunan Vol 8, No 2 (2025)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.8.2.115-126

Abstract

This study examines the association between environmental performance ratings, carbon emission disclosure, and firm value in Indonesia’s energy and industrial sectors. The sample comprises firms listed on the Indonesia Stock Exchange and covered by the PROPER program during 2019–2023, yielding 160 firm-year observations from 32 firms. Firm value is proxied by Tobin’s Q. Environmental performance is measured using the Ministry of Environment and Forestry’s PROPER rating, while carbon emission disclosure is constructed based on a checklist derived from the Carbon Disclosure Project (CDP). Panel regression analysis controls profitability (ROE), sales growth, leverage (DER), and firm size (SIZE). The results indicate that environmental performance ratings are not significantly associated with firm value, whereas carbon emission disclosure exhibits a positive and statistically significant association. Among the control variables, only profitability shows a significant relationship with firm value. These findings suggest that, in this context, investors place greater weight on transparent and decision-useful carbon-related disclosure than on aggregate environmental performance ratings. The study provides evidence from an emerging market setting and offers implications for regulators and firms regarding the relative valuation relevance of disclosure quality and performance ratings.