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Rosmida
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PENGARUH ENVIRONMENTAL PERFORMANCE, MATERIAL FLOW COST ACCOUNTING, DAN GREEN ACCOUNTING TERHADAP SDGs (Studi Berbasis Data pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024) Rosmida; Mubarak, Husni; Suhadi, Agus; Santia , Eni
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17274655

Abstract

The focus of this study is to examine “the influence of Environmental Performance, Material Flow Cost Accounting (MFCA), and Green Accounting on Sustainable Development Goals (SDGs) in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024.” The data used was sourced from annual reports and sustainability reports, which were collected through documentation and literature review methods. The research sample was determined using the purposive sampling technique, including 20 companies over three years of observation, resulting in 60 observations. After cleaning the outlier data, the number of samples suitable for analysis was reduced to 47. Multiple linear regression analysis was performed using SPSS version 25 software. The study found that, partially, Environmental Performance and Green Accounting had no impact on SDGs, while MFCA had a positive and significant impact. Simultaneously, these three independent variables have an impact on SDGs. This study states that the application of MFCA plays a real role in supporting the achievement of SDGs, while Environmental Performance and Green Accounting are still not fully integrated into corporate sustainability strategies. Keywords: environmental performance, material flow cost accounting, green accounting, sustainable development goals.
PENERAPAN METODE DISKUSI UNTUK MENINGKATKAN HASIL BELAJAR IPS SISWA KELAS VA SD NEGERI 004 TEMBILAHAN KECAMTAN TEMBILAHAN KABUPATEN INDRAGIRI HILIR Rosmida
Primary: Jurnal Pendidikan Guru Sekolah Dasar Vol. 6 No. 1 (2017): April
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

The background of this study is the lack of IPS students' learning outcomes, from 22 students only 36.36% or 8 students who managed to achieve a minimum completeness criteria (KKM) established school with a class average value of 61.75. Based on this the researchers conducted a classroom action research with the aim to improve learning outcomes IPS students through the application of methods of discussion. This research is a class act, who performed a total of two cycles consisting of two meetings, the data of this study focuses on the data increase learning outcomes and increase student mastery learning outcomes IPS. The study states that the results of social studies students has increased in each cycle, the initial data is the number of students who completed 8 students (36.36%) with an average of learning outcomes at 61.75. In the first cycle has increased the number of students who completed up to 16 students (72.73%) with an average of learning outcomes at 73.90, and the second cycle the number of students who pass the increase to 22 students (100.00%) with a mean -rata learning outcomes at 87.75. Based on these results it can be concluded that the application of the method of discussion to improve learning outcomes IPS students of class V A SD Negeri 004 Tembilahan Kecamatan Tembilahan.
Co-Authors Husni Mubarak Santia , Eni Suhadi, Agus