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All Journal AFRE Accounting Financial Review Economic Education Analysis Journal
anggaretta, dhela septian
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Economics, Econometrics & Finance

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The Role of Environmental Disclosure in Mediating Independent Commissioners and Environmental Costs on Profitability anggaretta, dhela septian; Anisyah, Siti; Pujiati, Amin; Prajanti, Sucihatiningsih Dian Wisika
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.12850

Abstract

This study aims to determine the effect of the independent board of commissioners and environmental costs on profitability through environmental disclosure either directly or indirectly in construction industry companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research. The sample de-termination process in this study used a purposive sampling method with a total sample of 20 construction industries during 2021-2022. The results of this study indicate that there is no effect of independent board of commissioners on profitability, there is no effect of environmental costs on profitability, there is no effect of environmental disclosure on profitability, there is an effect of independent board of commissioners on environmental disclosure, there is no effect of environmental costs on environmental disclosure, there is no effect of independent board of com-missioners on profitability through environmental disclosure, and  there is no effect of environmental costs on profitability through environmental disclosure. Future research is expected to use other independent variables and company sectors. JEL Classification: G38, M14, Q56 DOI: https://doi.org/10.26905/afr.v7i3.12850
The Role of Nearpod Learning Media in Increasing Participation and Learning Outcomes Anggaretta, Dhela Septian; Dewi, Dyah Mustika Chandra; Hardiyanti, Dian; Ahyuni, Vinasya Adella; Langit, Nabila Sekar; Santoso, Jarot Tri Bowo Santoso
Economic Education Analysis Journal Vol. 13 No. 2 (2024): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/0jp1hw54

Abstract

This study aimed to determine the effectiveness of nearpod-based interactive learning media on general journal material in increasing student participation and learning outcomes in introductory trading company accounting courses. This research uses a form of class quasi experimental research with one group pretest and posttest. The research subjects were students of the Department of Office Administration Education A Class of 2023 Semarang State University and were sampled using a saturated sampling technique with totaling 50 students. Data collection techniques involved using tests in the form of pre-test and post-test, and observation. The data analysis technique employed the T-test and documentation. The results show that (1) nearpod interactive media is effectively used in the learning process of general journals of trading companies. The average of pre-test score increases from 4.08 to 8.30 after applying nearpod learning media; and (2) Student participation increases by 33% from 49% to 82% after using nearpod learning media.
Co-Authors Ahyuni, Vinasya Adella Amin Pujiati ANISYAH, SITI Dewi, Dyah Mustika Chandra Hardiyanti, Dian Langit, Nabila Sekar Santoso, Jarot Tri Bowo Santoso Sucihatiningsih Dian Wisika Prajanti