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All Journal Equity: Jurnal Akuntansi Riwayat: Educational Journal of History and Humanities
Taufiqurrahman*, Taufiqurrahman
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences

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Development of Interactive Learning Media in Economic Learning to Increase Student Interest in Learning Taufiqurrahman*, Taufiqurrahman; Habib, Mustafa; Siregar, Zulham
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36085

Abstract

Education is the primary need of every human being that can improve human dignity and dignity itself. Moreover, in the 21st century, education faces a severe challenge, namely the challenge of globalization, which requires every human being to master knowledge and technology, for those who do not have education, they will naturally be excluded from global competition. One of the steps that can be taken to advance the education sector is by innovating in the delivery of learning materials. This research aims to; 1) Developing interactive learning media in economic learning to increase the interest in learning of grade X students of Stabat Preparation High School; 2) Knowing the response of students to the use of interactive learning media in economic learning increases the interest in learning of grade X students of Stabat Preparation High School. This research is a Research and Development (RD) research that adopts the development of Borg Gall. The subjects in this study were grade X students of Stabat Preparatory High School with data collection instruments used in the form of questionnaires given to media experts, material experts, and educators in the field of economic studies to test the quality of interactive learning media in economic learning and student response questionnaires to determine the interest and response of students to the learning media developed. The type of data produced is qualitative data that is analyzed with assessment category criteria guidelines to determine product quality.
Environmental Performance and Firm Size: Profitability as a Moderator Variable Siregar, Fachrul A; Taufiqurrahman
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

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Abstract

This research analyze the effect of Environmental Performance on Firm Size with Profitability as a moderating variable in energy and mining subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was applied using purposive sampling on 10 emiten that consistently publish sustainability reports, resulting in 40 observations. Data were analyzed using classical assumption tests, multiple linear regression, t-tests, F-tests, and Moderated Regression Analysis (MRA). The results show that Environmental Performance has a positive and significant effect on Firm Size. Furthermore, Profitability strengthens this relationship, as indicated by the increase in the coefficient of determination after the interaction variable is included. These findings support legitimacy theory and indicate that companies with strong environmental performance and high profitability are more likely to grow and expand their operational scale. These results are important as strategic input for companies in designing sustainability policies that support long-term growth.
Co-Authors Habib, Mustafa Siregar, Fachrul A Zulham Siregar