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All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Edu Cendikia: Jurnal Ilmiah Kependidikan Amkop Management Accounting Review (AMAR)
Harahap, Nurmala Sari
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Media Gambar untuk Meningkatkan Hasil Belajar Siswa pada Mata Pelajaran PKN di Kelas V SD: The Influence of Image Media to Improve Student Learning Outcomes in Civics Subjects in Grade V of Elementary School Harahap, Nurmala Sari; Sirait, Lurtian; Tambunan, Jubelando O.
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5655

Abstract

The educational process is a journey of seeking knowledge that never stops throughout human life and is a very significant thing in human life. Real attention must be given to the quality of education in Indonesia to achieve the desired educational goals. Various initiatives have been carried out to improve the quality of national education, such as using media in civics learning. This type of research is quantitative, using an experimental method with a pre-experimental design in the form of a One Group pretest-posttest. The population in this study were all fifth-grade students of UPTD SDN, totaling 33, and the sample in this study was the entire population, namely fifth-grade students, totaling 33 students. The sampling technique used was total sampling with two research variables: independent variable (x), image media, and independent variable (y), student learning outcomes. The data collection technique was by test and took place in the 2024/2025 academic year. The analysis techniques used for this study were Normality, homogeneity, and t-test. In the normality test, the pretest value was 45.91, while the post-test value was 79.87. In the homogeneity test, the significant value is 143, which means it is greater than the significant value of 0.05, which means the data is homogeneous. Furthermore, in the t-test, based on the calculation results, the t_count value is obtained = 58.31 with a significant level of 0.00. So that t_count> t_table= 58.31> 2.03. Media influences student learning outcomes in civics learning in class V UPTD SDN 125549 Pematangsiantar.
IMPLEMENTATION OF MEDAN MAYOR REGULATION NUMBER 51 OF 2021 ON THE PERFORMANCE OF THE HEAD OF THE ENVIRONMENT IN KELURAHAN BESAR, MEDAN LABUHAN DISTRICT, MEDAN CITY Harahap, Nurmala Sari; Isnaini, Isnaini; Lubis, Maksum Syahri
SOSIOEDUKASI Vol 14 No 1 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i1.5730

Abstract

This study analyzes the implementation of Medan Mayor Regulation Number 51 of 2021 in Kelurahan Besar, Medan Labuhan District, with a focus on the role of environmental heads in optimizing Land and Building Tax (PBB) revenue. Based on Edward III's policy implementation model, policy success is influenced by communication, resources, disposition (implementing attitude), and bureaucratic structure. This study employs a descriptive qualitative method, utilizing data collection techniques that include interviews, observations, and documentation of informants, comprising village heads, neighborhood heads, government section heads, and community members. The study's results indicate that the implementation of this policy still faces several obstacles, including the lack of systematic socialization, limited work facilities, low performance-based incentives, and a lack of coordination among agencies. In addition, low public tax awareness, mainly due to post-pandemic economic conditions, further worsens the effectiveness of policies. The solution includes technical guidelines, training, incentives, coordination, and performance evaluation to optimize Medan Mayor Regulation Number 51 of 2021 and increase Regional Original Revenue (PAD).
Green Accounting as Part of PT Halindo Berjaya Mandiri's Corporate Social Responsibility In Mitigating Environmental Risks Harahap, Nurmala Sari; Yenni Samri Juliati Nasution; Hendra Hermain
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2808

Abstract

This study aims to examine in depth how the implementation of green accounting is carried out as a form of corporate social responsibility in order to reduce environmental risks at PT Halindo Berjaya Mandiri, a company engaged in the fisheries sector and previously experienced a decline in reputation due to allegations of environmental pollution. This study uses a qualitative approach with an in-depth interview method conducted with management, accounting staff, and officers who handle the company's waste management. The findings of this study indicate that the company has begun implementing the concept of green accounting, especially in the form of recording costs related to waste management and the construction of wastewater treatment plants (IPAL). However, the implementation is still limited to simple recording and has not been supported by a structured and separate recording system in detail. Nevertheless, this initial step is considered to have had a positive impact, especially in reducing the potential for environmental pollution and increasing the company's internal awareness of the importance of maintaining environmental sustainability.
Co-Authors Hendra Hermain Isnaini Isnaini Maksum Syahri Lubis Sirait, Lurtian Tambunan, Jubelando O. Yenni Samri Juliati Nasution