Gunadarma University: Ejournal UG
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Implementasi Green Accounting Pada PT. Vale Indonesia Tbk Periode 2020-2024
No full textIndustri pertambangan sering dikaitkan dengan dampak lingkungan yang signifikan, sehingga penerapan green accounting menjadi penting untuk mendukung keberlanjutan. Penelitian ini menganalisis implementasi dan realisasi biaya green accounting di PT Vale Indonesia Tbk selama 2020–2024. Dengan pendekatan kualitatif deskriptif, data sekunder diperoleh dari laporan keuangan, laporan keberlanjutan, dan laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa PT Vale Indonesia Tbk menerapkan green accounting melalui pengelolaan lingkungan (Rp2,75 triliun) dan pengelolaan sosial (Rp410,79 miliar), menunjukkan komitmen perusahaan dalam keberlanjutan. Temuan ini menguatkan pentingnya integrasi akuntansi lingkungan dalam industri tambang dan memberikan kontribusi bagi pengembangan praktik pelaporan lingkungan yang lebih transparan
The Effect Of Green Accounting, Environmental Performance, And Company Size On Profitability In Manufacturing Companies In 2020–2024
No full textThis study aims to analyze and explain the influence of Green Accounting, Environmental Performance, and Company Size on Profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this research departs from the increasing global attention to environmental and business sustainability issues, which requires companies to not only focus on financial aspects, but also pay attention to the environmental impact of their operational activities. This research method uses a quantitative approach with multiple linear regression analysis techniques. Data was obtained from the company\u27s annual report and sustainability report which were the research samples. The Results in the study claim that green accounting and corporate size have negative influence on return on assets (roa). Whereas environmental performance has a positive influence on company\u27s pro capabilities ratio (roa). In the study it claims that green accounting variables, environmental costs, and corporate size are jointly affected by corporate profitability
BISINDO Sign Letters Recognition Through HOG Features and Bagging Decision Tree
No full textSign language is one of the primary means of communication for people with hearing disabilities. BISINDO (Indonesian sign language) communicates using hand movements, among other things. One solution to this problem is to use image processing to recognize BISINDO letters A-Z based on hand movements. This study aims to create a BISINDO letter recognition system based on image processing using several stages, namely, preprocessing such as converting RGB images to grayscale images, then improving image quality by adjusting image contrast and removing noise with a median filter, HOG (Histogram of Oriented Gradients) feature extraction, and Bagging Decision Tree classification. A total of 156 images were used in the dataset, consisting of 104 letter images for training data and 52 letter images for test data. The data will be processed in the system as training data, and the dataset will then be stored in ‘mat’ format. Based on the results of testing Classification using Bagging Decision Tree, which produced an average accuracy rate of 86.5%. Thus, this research is expected to contribute to the development of BISINDO character recognition technology based on digital image processing
Analisis Kadar Octyl Methoxycinnamate (OMC) Dalam Sediaan Gel Tabir Surya dengan Metode Spektrofotometri UV-Vis
No full textIndonesia is one of the countries with a tropical climate with temperatures around 18-38°C. Indonesia is experiencing an increase in temperature so it is recommended to use sunscreen. One of the ingredients in sunscreen preparations is an octyl methoxycinnamate compound that can protect the skin from UVB rays. Badan Pengawas Obat dan Makanan (BPOM) stipulates that the maximum concentration of octyl methoxycinnamate allowed in sunscreen cosmetic preparations is 10%. The purpose of this study was to determine the levels of octyl methoxycinnamate contained in sunscreen gel samples circulating in Cibinong Market by UV-Vis spectrophotometric method. This study used the UV-Vis spectrophotometric method that has been validated for the analysis of octyl methoxycinnamate levels in sunscreen gel preparations. Based on the optimization results, it was found that the optimal solvent to attract OMC was isopropanol as shown by the linear equation y = 0.1003x + 0.0111 (R2 = 0.9998). Validation of the analytical method includes specificity showing OMC standard at λmax 308.5 nm; linearity with concentrations of 2, 3, 4, 5, 6, and 7 μg/mL with a value of y = 0.1006x+0.0102 (R2 = 0.9999); accuracy is shown from the percent of recovery is 127.88%; 113.67%; 108.44%; precision is also shown with %RSD with measurements are 0.4283%; 0.1255%; 0.122%, respectively; BD value = 0.679 μg/mL, and BK value = 2.058 μg/mL. This study using three sunscreen gel samples obtained from shops in Cibinong market showed that all gel samples containing octyl methoxycinnamate did not exceed the specified concentration, where sample A was 2.81%; sample B was 0.96%; and sample C was 0.37%
Pengaruh Variasi Konsentrasi Asam Stearat Terhadap Stabilitas Fisik Sediaan Krim Tabir Surya Ekstrak Daun Sirih Hijau (Piper betle L.): The Effect Of Stearic Acid Concentration Variations On The Physical Stability Of Green Betel Leaf (Piper betle L.) Sunscreen Cream Preparations
No full textExposure to ultraviolet rays at a certain level cannot be accepted by human skin. Objective: This study aims to see the potential value of the Sun Protection Factor (SPF) of green betel leaves (Piper betle L.) by finding good stability using stearic acid. Methods: This study was conducted with a qualitative approach with a laboratory experimental method. Data collection directly from the laboratory to determine whether there is sunscreen activity in green betel leaf extract (Piper betle L.) to see if there is a difference in the effect of stearic acid concentration on the stability of green betel leaf extract sunscreen cream (Piper betle L.). Results: The results obtained are that green betel leaf extract (Piper betle L.) has sunscreen activity with the higher the concentration of the extract, the higher the Sun Protection Factor (SPF) value. This can be proven by the results of data processing obtained, every 1% increase in concentration value. Then the SPF value increases by 0.21. The results of the stability test showed stable results with organoleptic consistency, pH, and homogeneity, and spreadability. After being formulated, the sunscreen cream has a Sun Protection Factor (SPF) value, the higher the concentration of stearic acid, the lower the SPF value, this can be proven by the results of data processing with the addition of 1% concentration value. Conclusion: The Sun Protection Factor (SPF) value decreases by -0.900 but the stability of the preparation shows good results. This study suggests that it is necessary to test the antioxidant levels in green betel leaf extract (Piper betle L.)
Pengaruh Literasi Keuangan, Kemajuan Teknologi dan Persepsi Imbal Hasil Terhadap Minat Investasi Pada Pasar Modal Syariah Dengan Motivasi Sebagai Variabel Intervening (Studi Kasus: Masyarakat DKI Jakarta)
No full textPembentukan modal yang biasa disebut juga sebagai penanaman modal atau investasi, merupakan salah satu komponen yang dapat menentukan tingkat pengeluaran agregat terhadap suatu negara yang itu merupakan salah satu hal yang penting dalam pembangunan ekonomi. Di dunia pasar modal syariah dan investasi selalu menjadi poin yang menarik untuk dibahas di zaman sekarang. Bukan hanya di negara yang berkembang, fundamental ekonomi juga dapat terjadi di negara yang maju dengan ditemui banyaknya pasar modal syariah dan investasi. Penelitian ini bertujuan untuk melihat pengaruh literasi keuangan, kemajuan teknologi, dan persepsi imbal hasil terhadap minat investasi pada pasar modal syariah dengan motivasi sebagai variabel intervening (studi kasus: masyarakat DKI Jakarta). Penelitian ini menggunakan metode kuantitatif dengan teknik analisis yang dipakai adalah SEM-PLS dengan mengunakan aplikasi SMART-PLS 4. Pengambilan data melalui penyebaran kuesioner terhadap masyarakat yang sudah berinvestasi pada masyarakat DKI Jakarta terdiri dari 100 sampel sudah memenuhi kriteria. Hasil penelitian ini membuktikan tidak terdapat pengaruh yang signifikan dari variabel literasi keuangan terhadap minat investasi dengan motivasi sebagai variabel interveningnya. Selanjutnya tidak terdapat pengaruh dari variabel kemajuan teknologi terhadap minat investasi dengan motivasi sebagai variabel interveningnya. Dan yang terakhir tidak terdapat pengaruh dari variabel persepsi imbal hasil terhadap minat investasi dengan motivasi sebagai variabel interveningnya
Pengaruh Shopping Lifestyle, Fashion Involvement, Live Streaming Dan Discount Terhadap Pembelian Impulsif Pada Pengguna Shopee Dari Kalangan Mahasiswa
No full textOrang-orang yang peduli dengan tren fashion terbaru pasti akan sangat memperhatikan penampilan mereka, sehingga membeli pakaian yang terkait menjadi suatu keharusan dan bukan lagi kebutuhan. Penelitian ini bertujuan untuk menganalisis pengaruh Shopping Lifestyle, Fashion Involvement, Live Streaming dan Diskon terhadap Pembelian Impulsif pada Mahasiswa Fakutas Ekonomi Universitas Gunadarma yang merupakan Pengguna Shopee. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan analisis regresi linier berganda. Data dikumpulkan melalui kuesioner dan berhasil mengumpulkan sebanyak 239 responden dengan pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, variable Shopping Lifestyle, Fashion Involvement, dan Diskon berpengaruh terhadap Pembelian Impulsif, sementara Live streaming tidak berpengaruh terhadap Pembelian Impulsif dan secara simultan, variable Shopping Lifestyle, Fashion Involvement, Live Streaming dan Diskon berpengaruh terhadap Pembelian Impulsif. Variabel Shopping Lifestyle, Fashion Involvement, Live Streaming dan Diskon berpengaruh terhadap Pembelian Impulsif sebesar 45,7%