Abstract:This research is descriptive research and uses qualitative methods. This research aims to analyze the factors of students' low interest in learning in grade IV science and science subjects at SD 190 Palembang, totaling 16…
16 students. The sampling technique in this research uses the proportional sampling method, In this study, the data taken was in the form of interview data, questionnaires and documentation in carrying out this research. The first step taken by the researcher was distributing questionnaires to students. The questionnaire was closed with 5 answer choices, namely strongly agree, agree, neutral, disagree and strongly disagree. agree, the questionnaire instrument consists of 21 statement items. Next, carry out the interview stage which is carried out after giving a questionnaire consisting of 10 questions and then carry out the documentation stage which shows that there are several students whose scores are below the Kkm, namely 75. So the indicator that can be concluded is the feeling of happiness indicator which is 12.79%, while The indicator of student interest was 13.21%, then the indicator of student attention was 14.5%, then the indicator of student involvement was 20.95%. In terms of indicators of student interest in science and science subjects, the percentage results were 13.21% with poor criteria.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:The purpose of this study is to ascertain how well SMP Kota Cirebon's speaking abilities may be enhanced by the ARKA approach. Quantitative research using a survey design is the methodology employed. Surveys and closed tests…
ests measuring the six aspects of speaking ability—pronunciation, grammar, vocabulary, fluency, understanding, and tasks—were used to gather data. SPSS version 25 was used for data analysis. The findings show that SMP Kota Cirebon's speaking ability had been significantly affected by the ARKA approach. This is demonstrated by the coefficient of determination (R Square) value of 0.636, which indicates that the ARKA approach accounts for 63.6% of the diversity in students' speaking ability. In addition, the multiple linear regression model is statistically significant (Sig. = 0.000 < 0.05), according to the ANOVA test findings. According to the study's findings, junior high school students' speaking abilities can be enhanced by the ARKA technique, which is also a creative and relaxing alternative teaching strategy.
Abstract: This study aims to examine the effectiveness of education in improving the welfare of coastal communities through sustainable management of marine resources in Kairatu Village, West Seram Regency, Maluku Province. The…
he research method used is a quantitative approach with survey techniques. The research instrument is a closed questionnaire distributed to 30 respondents who are coastal communities, supplemented by limited interviews to enrich the data. The analysis technique used is simple linear regression to determine the effect of the effectiveness of education (independent variable) on the level of welfare of coastal communities (dependent variable). The results of the analysis show that there is a strong, positive, and significant relationship between the effectiveness of education and community welfare, with a coefficient of determination (R²) of 0.72. This means that 72% of the variation in coastal community welfare can be explained by the effectiveness of education, while the rest is influenced by other external factors. This study shows that education that is right on target, locally based, and contextual has a major contribution in increasing community capacity in managing marine resources sustainably. Therefore, strengthening education in coastal areas is an important strategy in efforts to improve the quality of life and empower the economy of coastal communities.
Abstract:This study aims to determine the effect of social support on academic stress in Islamic Religious Education (PAI) Masters students of Class of 2024 at Sultan Agung Islamic University Semarang. The method used is a quantitative…
tative approach with data collection techniques through closed questionnaires. The sample in this study amounted to 100 respondents who were selected randomly. The results of the partial test analysis (t-test) show that self-efficacy has a significant effect on academic stress, with a significance value of 0.001 (p <0.05) and a calculated t value of 3.300 which is greater than the t table of 1.98472. This indicates a positive influence between self-efficacy and academic stress. In addition, the coefficient of determination (R square) value of 0.316 indicates that 31% of the variation in academic stress can be explained by the self-efficacy variable, while the remaining 69% is influenced by other factors outside the study. The normality test using the Monte Carlo approach produced a significance value (Sig. 2-tailed) of 0.249, which means that the data is normally distributed. Thus, this study confirms the importance of the role of self-efficacy and social support in reducing students' academic stress.
Abstract:Many mechanical systems with elastic and damping properties are prone to resonant phenomena at natural frequencies under the action of external forces. Resonance phenomena can also be preserved in control systems of such…
objects closed by negative feedback, which reduces the quality of the functioning of these systems. The paper under review deals with the practically important problem of suppressing oscillations at natural frequencies in control systems for a linear oscillator, which is traditionally considered a dynamic object described by a second-order differential equation with complex roots of the characteristic equation. The focus of the work is the question of the roughness of the system in relation to inaccurate knowledge of the resonant frequency of the controlled object (which is typical for many technical applications).
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.