E-Journal Universitas Wiraraja
Not a member yet
2235 research outputs found
Sort by
KOMUNIKASI POLITIK KEPALA DESA TERPILIH DALAM PEMILIHAN KEPALA DESA DI DESA KERTASADA KECAMATAN KALIANGET KABUPATEN SUMENEP
Get PDFAbstract
This research aims to describe the political communication of the elected Village Head in the Village Head Election in Kertasada Village. What is interesting about this research is that the elected Village Head was able to defeat his political rivals without distributing money to voters when all Village Head candidates carried out money politics in the election process. This research method uses qualitative methods with data collection techniques of observation, interviews and documentation. The results of the research show that the political communication used by the Elected Village Head is, Involvement: parties involved from the Kertasada Village community, especially prospective voters. Message: The elected Village Head when nominating for office conveys his vision and mission, asks for prayers and support, and the message conveyed is impartial, speaking according to his abilities and circumstances. Channels: using pamphlets or brochures to convey the vision and mission, installing banners or banners, making approaches, and visiting potential voters directly from house to house. Context: The elected Village Head carries out political communications before the Village Head Election takes place. Influence: growing the confidence and trust of the Kertasada Village community.
Keywords: Political Communication, Village Head, Village Head Election
Abstrak
Penelitian ini bertujuan untuk mendeskripsikan komunikasi politik Kepala Desa terpilih dalam Pemilihan Kepala Desa di Desa Kertasada. Yang menjadi menarik dari penelitian ini bahwa Kepala Desa terpilih mampu mengalahkan saingan politiknya tanpa membagi-bagikan uang kepada para pemilih disaat semua calon Kepala Desa melakukan politik uang pada proses pemilihan. Metode penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan komunikasi politik yang digunakan Kepala Desa Terpilih yaitu, Pelibat: pihak yang terlibat dari masyarakat Desa Kertasada khususnya calon pemilih. Pesan: Kepala Desa terpilih pada waktu mencalonkan diri menyampaikan visi dan misinya, meminta doa dan dukungan, serta pesan yang disampaikan tidak berpihak, berkata sesuai kemampuan dan keadaannya. Saluran: menggunakan pamflet atau brosur dalam menyampaikan visi dan misi, melakukan pemasangan banner ataupun spanduk, melakukan pendekatan, dan berkunjung langsung dari rumah ke rumah calon pemilih. Konteks: Kepala Desa terpilih melakukan
komunikasi politik sebelum Pelaksanaan Pilkades berlangsung. Pengaruh: menumbuhkan keyakinan dan kepercayaan masyarakat Desa Kertasada.
Kata Kunci: Komunikasi Politik, Kepala Desa, Pemilihan Kepala Des
IMPLEMENTASI SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) DALAM PERTANGGUNGJAWABAN KEUANGAN PADA SEKRETARIAT DAERAH KABUPATEN SUMENEP
Get PDFABSTRAK
Sekretariat Daerah Kabupaten Sumenep, yang terdiri dari 9 Bagian, mampu mengimple mentasikan Sistem Informasi Pemerintah Daerah (SIPD) dengan tepat dan baik sesuai yang kode rekening dan variabel anggaran yang ada, serta mampu dalam mempertanggungkawabkan laporan keuangan mulai dari perencanaan, Laporan Realisasi Anggaran maupun Catatan Atas Laporan Keuangan. yaitu 1) Standar dan sasaran kebijakan dalam pelaksanaan keuangan dengan menggunakan SIPD, Sekretarita Daerah Kabupaten Sumenep dapat mengimplementasikan stadar dan sasaran kebijkan dengan menerapkan semua anggaran sesuai dengan kode rekening SIPD, 2) Kinerja pengelola keuangan di Sekretariat Daerah Kabupaten Sumenep dalam mengimplementasikan SIPD telah disesuaikan dengan Keputusan Permendagri Nomor 77 Tahun 2020
ABSTRACT
Result observationaling to point out Regency Region secretariat Sumenep, one that consisting of 9 A Part, can mengimple mentasikan Local Government Information System (SIPD) correctly and well appropriate account code one and aught budget variable, and can in mempertanggungkawabkan financial statement begins from planning, Budget Realization reporting and also Note On Financial Statement. which is 1) Default and policy target in financial performing by use of SIPD, sekretarita is Sumenep's Regency Region that mengimplementasikan stadar can and kebijkan's target by applying all budget corresponds to SIPD'S account code ,2 ) Financial managing performance at Regency Region secretariat Sumenep in mengimplementasikan SIPD was adjusted by decision Permendagri is Number 77 Years 2020.
Key word : Default, Policy target, Management and SIP
PENERAPAN SISTEM INFORMASI DESA (SID) SEBAGAI UPAYA PENINGKATAN KUALITAS PELAYANAN PUBLIK
Get PDFAbstrack
The increasingly rapid development of information and communication technology certainly encourages various organizations or agencies to utilize information technology optimally. This is no exception to the village government which has also utilized the Village Information System to be able to provide all kinds of information/data about the village and can also speed up administrative services to the community. Therefore, the Sumenep Regency Government is collaborating with the Community and Village Empowerment Service (DPMD) to create a website called the 2021 Village Information System Data Integration for Powerful Villages (DIGDAYA). One of the villages in Sumenep Regency that has implemented it is Gapura Tengah Village. This research aims to find out and describe the implementation of website-based DIGDAYA Village Information System program policies implemented by the Gapura Tengah Village government. The method used in the research is descriptive qualitative. Data collection techniques through observation, interviews, and documentation. The research results show that Gapura Tengah Village, in its efforts to implement the DIGDAYA Village Information System, has a Village Level DIGDAYA Village Information System Management Team or Team. However, in implementing this program, the DIGDAYA Village Information System Management Team in Gapura Tengah Village does not yet have Standard Operating Procedures (SOP). So that most people do not understand because of a lack of in-depth socialization regarding village website information.
Keywords: Gapura Tengah Village, Website, DIGDAYA Village Information System, Management Team
Abstrak
Perkembangan teknologi informasi dan komunikasi yang semakin pesat tentunya mendorong berbagai organisasi atau instansi untuk memanfaatkan teknologi informasi secara optimal. Tidak terkecuali pada pemerintahan desa yang juga sudah memanfaatkan Sistem Informasi Desa untuk dapat menyediakan segala macam informasi/data mengenai desa dan juga dapat mempercepat layanan administrasi kepada masyarakat. Maka dari itu Pemerintah Kabupaten Sumenep bekerja sama dengan Dinas Pemberdayaan Masyarakat dan Desa
(DPMD) membuat website yang diberi nama Sistem Informasi Desa Data Integrasi Desa Berdaya (DIGDAYA) Tahun 2021. Salah satu desa di Kabupaten Sumenep yang sudah menerapankannya adalah Desa Gapura Tengah. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan tentang implementasi kebijakan program Sistem Informasi Desa DIGDAYA berbasis website yang dilaksanakan oleh pemerintah Desa Gapura Tengah. Metode yang digunakan dalam penelitian adalah kualitatif deskriptif. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa Desa Gapura Tengah dalam upaya menerapkan Sistem Informasi Desa DIGDAYA memiliki Susunan atau Tim Pengelola Sistem Informasi Desa DIGDAYA Tingkat Desa. Namun, dalam melaksanakan program tersebut Tim Pengelola Sistem Informasi Desa DIGDAYA Desa Gapura Tengah belum memiliki Standard Operating Prosedures (SOP). Sehingga sebagian besar masyarakat tidak memahami karena kurangnya sosialisasi yang mendalam mengenai informasi website desa.
Kata Kunci: Desa Gapura Tengah, Website, Sistem Informasi Desa DIGDAYA, Tim Pengelola DIGDAY
Pengaruh Budaya Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Di Puskesmas Giligenting
Get PDFAbstract
The research aims to determine whether there is an influence of work culture, work environment partially and simultaneously on the performance of employees at the Giligenting Health Center. In this study the method used by researchers is a quantitative method, namely to determine whether there is influence between the 3 variables of work culture (X1), work environment (X2) on employee performance (Y). Data analysis techniques used include validity test, reliability test, multiple linear regression analysis, classic assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, and the coefficient of determination (R2). The partial significance value of the influence of work culture (X1) on performance (Y) is 86% with t count (-1,760) and t table (1,681) where it can be seen that t count < from t table means that H1 is accepted in this study. The sig value for the influence of the work environment (X2) on employee performance (Y) is 2.10% with the obtained t count (1,272) and t table (1,681) where it can be seen that t count < t table. So it can be concluded that the work environment variable (X2) has a significant effect on employee performance (Y), meaning that H2 is accepted in this study. The sig value for simultaneous testing The effect of work culture (X1), work environment (X2) on employee performance (Y) with a significance value for the influence of work culture (X1) and work environment (X2) simultaneously on performance (Y) is 0.117 > 0.05 and f count (2.260) < f table (0.2483) so that it can be concluded that H3 is accepted, which means that there is a work culture and work environment that affect employee performance. The Giligenting Health Center needs to improve theindicators that score low so that the Puskesmas can be even better in the future.
Abstrak
Penelitian bertujuan untuk mengetahui adakah pengaruh budaya kerja, lingkungan kerja secara parsial dan simultan terhadap kinerja pegawai di puskesmas giligenting. Pada penelitian ini metode yang digunakan oleh peneliti adalah metode kuantitatif yaitu untuk mengetahui ada tidaknya pengaruh antara 3 variabel budaya kerja (X1), lingkungan kerja (X2) terhadap kinerja pegawai (Y). Teknik analisa data yang digunakan diantaranya uji validitas, uji reabilitas, analisis regresi linier berganda, uji asumsi klasik, uji normalitas, uji multikoleaniritas, uji autokorelasi, uji heteroskedastisitas, dan koefisien determinasi (R2). Nilai signifikasi parsial pengaruh budaya kerja (X1) terhadap kinerja (Y) adalah sebesar 86 % dengan nilai t hitung( - 1.760) dan t tabel ( 1.681) dimana dapat dilihat bahwa t hitung < dari t tabel Artinya H1 diterima pada penelitian ini. Nilai sig untuk pengaruh lingkungan kerja (X2) terhadap kinerja pegawai
(Y) sebesar 2,10% dengan diperoleh nilai t hitung( 1.272) dan t tabel ( 1.681) dimana dapat dilihat bahwa t hitung < t tabel. Sehingga dapat disimpulkan bahwa variabel lingkungan kerja (X2) berpengaruh secara signifikan terhadap kinerja pegawai(Y) artinya H2 diterima pada penelitian ini. Nilai sig untuk pengujian simultan Pengaruh budaya kerja (X1), lingkungan kerja (X2) terhadap kinerja pegawai (Y) dengan nilai signifikasi untuk pengaruh budaya kerja(X1) dan lingkungan kerja(X2) secara simultan terhadap kinerja(Y) adalah sebesar 0,117
> 0,05 dan nilai f hitung (2.260) < f tabel (0.2483) sehingga dapat disimpulkan bahwa H3 diterima yang berarti terdapat budaya kerja dan lingkungan kerja berpengaruh terhadap kinerja pegawai. Puskesmas giligenting perlu untuk meningkatkan lagi indikator- indikator yang mendapat skor rendah agar puskesmas mampu menjadi lebih baik lagi kedepannya.
Kata Kunci : Budaya Kerja, Lingkungan Kerja dan Kinerja Pegawa
Evaluasi Sistem Informasi Desa Melalui Website “DIGDAYA” Untuk Pembangunan Desa
Get PDFAbstract
This research was conducted to describe and evaluate the performance or success of the DIGDAYA website which is required by the Regional Apparatus for Villages in Sumenep Regency. The DIGDAYA website exists with the expected goal of making it easier for Village Apparatuses to operate data and making it easier for the public to obtain information on the provided website pages so that this website can make it easier for the community to obtain information about the Village. and can easily get the data that has been uploaded on the website page provided. The method used in this study is a qualitative method by collecting data by observation, in-depth interviews and documentation. The results of the study show that: 1) there are still many people who do not know about this website so there is a need for outreach to the community so that people are more aware of the website and can use the website properly. 2) existing development in Tanjung Village has increased which is indicated by the many existing access roads in Tanjung Village which have been repaired and development in Tanjung Village still refers to the Village Medium Term Development Plan (RPJMDes) and the Village Government Work Plan (RKPDes) so that things This can make it easier for people to carry out their daily activities. 3) the resources in Tanjung Village have increased because the village government is working with PKK women to market products in Tanjung Village, one of which is processed fish-based products and also helping MSMEs in Tanjung Village, one of which is crackers which made from fish, bakdabak and other snacks that are based on fish to be better known by outsiders by participating in bazaars and selling or exhibiting products produced by UMKM in Tanjung Village.
Keywords: Website, DIGDAYA, Development
Abstrak
Penelitian ini dilakukan untuk mendeskripsikan dan mengevaluasi kinerja atau keberhasilan dari adanya website DIGDAYA yang diwajibkan oleh Aparatur Daerah untuk Desa-Desa yang ada di Kabupaten Sumenep. Website DIGDAYA ini ada dengan tujuan yang diharapakan agar lebih mempermudah pekerjaan dari Apatur Desa dalam mengoperasikan data-data dan serta lebih mempermudah masyarakat untuk mendapatkan informasi yang ada pada halaman website yang telah di sediakan sehingga dengan adanya website ini dapat mempermudah masyarakat untuk mendapatkan informasi mengenai Desa serta dapat dengan mudah mendapatkan data-data yang tealah di upload pada halaman website yang telah disediakan. Metode yang digunakan dalam penelitian ini ialah metode kualitatif dengan cara mengumpulkan data secara observasi, wawancara mendalam dan juga dokumentasi. Hasil penelitian menunjukkan bahwa: 1) masih banyak masyarakat yang belum mengetahui dengan adanya website ini sehinga perlu adanya sosialisasi kepada masyarakat agar masyarakat lebih mengetahui dengan adanya website serta dapat menggunakan website sebagaimana mestinya. 2) pembangunan yang ada di Desa Tanjung mengalami peningkatan yang ditandai dengan banyak jalan akses yang ada di Desa Tanjung yang sudah diperbaiki dan pembangunan di Desa Tanjung tetap mengacu pada Rancangan Pembangunan Jangka Menengah Desa (RPJMDes) dan Rencana Kerja Pemerintah Desa (RKPDes) sehingga hal tersebut dapat mempermudah masyarakat untuk menjalani aktivitas sehari-hari. 3) sumberdaya yang ada di Desa Tanjung mengalami peningkatan karena pemerintah Desa bekerja sama dengan ibu-ibu PKK untuk memasarkan produk yang ada di Desa Tanjung salah satunya ialah olahan yang berbahasan dasar ikan dan juga membantu UMKM yang ada di Desa Tanjung salah satunya ialah krupuk yang berbahan dasar ikan, bakdabak serta jajanan lainnya yang berbahasan dasar ikan untuk lebih dikenal oleh masyarakat luar dengan cara ikut dalam acara bazar serta menjual atau memamerkan produk hasil UMKM yang ada di Desa Tanjung.
Kata kunci: Website, DIGDAYA, Pembanguna
PENINGKATAN PEREKONOMIAN MASYARAKAT DATARAN TINGGI MELALUI PROGRAM THE DEVELOPMENT OF INTEGRATED FARMING SYSTEM AT UPLAND AREA
Get PDFAbstract
One of the leading sectors of Indonesia's national economic development is agriculture. Agricultural natural resources are the wealth of the state and nation, both in terms of economic, socio-cultural, and environmental aspects. Farmers are the main actors in the development of the agrarian sector in Indonesia which include vulnerable groups of people with weak economic conditions, weak in terms of capital, mastery and application of technology, and often also weak in enthusiasm to move forward to obtain a better life. Therefore, an empowerment that leads to improvement and strengthening is needed that can bring an impact of significant change, especially in improving economic welfare for highland farmers. Through the Upland Program, the agricultural sector in Indonesia can be optimal and the research method used in this study is descriptive qualitative. The source of data used is to use the most important steps in a study to obtain data, namely conservation, interviews, and documentation.
Keywords: Agricultural Development, Empowerment, and Economic Improvement
Abstrak
Salah satu leading sector pembangunan ekonomi nasional Indonesia adalah pertanian. Sumber alam pertanian merupakan kekayaan negara dan bangsa, baik ditinjau dari aspek ekonomi, sosial budaya, dan lingkungan. Petani merupakan pelaku utama pembangunan sektor agraria di Indonesia yang termasuk golongan masyarakat rentan dengan kondisi ekonomi lemah, lemah dalam hal permodalan, penguasaan dan penerapan teknologi, dan seringkali juga lemah semangatnya untuk maju memperoleh kehidupan yang lebih baik. Oleh karena itu, dibutuhkan sebuah pemberdayaan yang mengarah pada perbaikan dan penguatan yang dapat membawa sebuah dampak perubahan secara siknifikan khususnya dalam meningkatkan kesejahteraan ekonomi bagi para petani dataran tinggi. Melalui Program Upland, sektor pertanian di Indonesia dapat optimal. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif. Sumber data yang digunakan ialah menggunakan langkah paling utama dalam sebuah penelitian untuk mendapatkan data yakni onservasi, wawancara, dan dokumentasi. Hasil penelitian berdasarkan 4 variabel fokus yang terdiri dari: (1) Aspek Produksi: pembangunan irigasi seperti solar pump,bendungan air, pengadaan pupuk dan bibit, serta adanya pelatihan dan demplot pertanian, (2) Aspek Distribusi: Revitalisasi PT.Pir sebagai wadah distribusi dan produksi pertanian, (3) Aspek Permintaann Pasar: pemberian informasi dan jaringan pasar, (4) Aspek Sosial dan Budaya: adanya upaya untuk menciptakan iklim usaha tani yang kondusif.
Kata Kunci : Pembangunan pertanian, Pemberdayaan, dan Peningkatan Ekonom
KUALITAS PELAYANAN PEGAWAI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS IV KALIANGET DI KABUPATEN SUMENEP
Get PDFThe Quality Of Service Of Employees Of The Office Of Kesyahbandaran And Port Authority Class IV Kalianget In Sumenep District
Kalianget Class IV Port Authority is a Technical Implementation Unit that carries out services for regulating, controlling, and supervising port activities, safety and security. Given the strategic scope of its duties, it is necessary to strengthen and obtain human resources that have high quality responsiveness. This is encouraged by researchers to know the Quality of Service for Kalianget Class IV Port Authority and Port Authority Employees in Sumenep Regency. Therefore, employee service quality is needed so that the service provided to port service users is more satisfying..The results showed that in general, the Employees in Sumenep Regency was measured using indicators proposed by Zeithaml consisting of the ability to respond, service accuracy was good. However, in the appropriate service indicators, it is necessary to socialize so that service users know what has become the procedure from the office, and the ability to respond to complaints is still low due to the unavailability of suggestion boxes that are a means of capturing public complaints. Keywords : Quality of Service, PublicService, PortServic
PARTISIPASI MASYARAKAT DALAM PENGEMBANGAN OBJEK WISATA PANTAI PONJUK DESA PADIKE KECAMATAN TALANGO KABUPATEN SUMENEP
Get PDFAbstract
This study examines community participation in the development of ponjuk beach tourism objects, Padike Village, Talango District, Sumenep Regency. The purpose of this study is to find out how the community participates in the development of Ponjuk beach tourism objects in Padike Village. This type of research is qualitative and the data analysis used is descriptive qualitative. The data collection techniques used in this research are observation, interviews and documentation. While the informants in this study range from; Padike village head, Padike village officials and the community around the ponjuk beach, so the total number is 3 people. Research result. It is known that the people in the area do not participate in the development of the Ponjuk beach tourism object, because the local community does not participate or care less and most of the people there mostly migrate out of town, so it shows that community participation in the development of the Ponjuk beach tourism object in Padike Village must be necessary. pay attention to what is an indicator of community participation, namely the contribution of ideas, contributions of labor, donations of property and skills and proficiency, if these four indicators go well and can be seen from the participation of the Ponjuk Beach community who continue to participate in the development of tourist objects ponjuk beach.
Keywords: Participation, Community, tourism object development.
Abstrak
Penelitian ini mengkaji tentang partisipasi masyarakat dalam pengembangan objek wisata pantai ponjuk desa padike kecamatan talango kabupaten sumenep. Tujuan dari penelitian ini yaitu untuk mengtahui bagaimana partisipasi masrakat dalam pengembagan objek wisata pantai ponjuk di desa padike. Jenis penelitian ini adalah kualitatif dan analisis data yang digunakan adalah medeskriptif kualitatif teknik pengumpulan data yang yang digunakan dalam penelitian ini adalah observasi , wawancara dan dokumentasi. Sementara informan dalam penelitian ini mulai dari ; Kepala desa padike , perangkat desa padike dan masyarakat sekitar pantai ponjuk, jadi jumlahnya keseluruhan sebanyak 3 orang. Hasil penelitian. diketahui bahwa masyarakat di daerah tersebut kurang berpartisipasi dalam pengembangan objek wisata pantai ponjuk tersebut , dikarenakan masyarakat setempat kurang berpartisipasi atau kurang peduli dan sebagian besar masyarakat disana kebanyakan merantau keluar kota, Jadi menunjukan bahwa partisipasi masyarakat dalam pengembangan objek wisata pantai ponjuk desa padike ini harus perlu memperhatikan apa yang menjadi indikator dari pastisipasi masyarakat yaitu adanya pemberian sumbangan buah pikiran, sumbangan tenaga, sumbangan harta benda dan sumbangan keterampilan dan kemahiran , Jika keempat indikator ini berjalan dengan baik dan dapat terlihat dar keikutsertaan masyarakat pantai ponjuk yang terus ikut berpartisipasi dalam pengembangan objek wisata pantai ponjuk.
Kata kunci: Partisipasi, Masyarakat, pengembangan objek wisata
PEMAKNAAN REZIM PEMILU PASCA PUTUSAN MK NOMOR 55/PUUXVII/2019
Get PDFThe legal basis for transferring regional head election dispute resolution is regulated in article 236C of Law no. 12 of 2008 concerning amendments to Law no. 32 of 2004 concerning Regional Government. This is based on the transfer of election status from the Regional Government regime to the Election Regime. The change in status from Pilkada to Election regime has implications for the transfer of authority in resolving disputes from the Supreme Court to the MK. As regulated in article 1 point 4 of Law no. 22 of 2007 concerning General Election Organizers which states that the Election of Regional Heads and Deputy Regional Heads is an election to elect regional heads and deputy regional heads directly in the Unitary State of the Republic of Indonesia based on Pancasila and the 1945 Constitution of the Republic of Indonesia. From this statement there is an important question regarding the alleged norm dispute between Law no. 22 of 2007 concerning Election Organizers with the 1945 Constitution, because article 22E paragraph (2) of the 1945 Constitution states that General Elections are held to elect members of the People's Representative Council, Regional Representative Council, President and Vice President, and Regional People's Representative Council. So from these two articles it can be seen that there is an indication of inconsistency in the law makers regarding election terminology as regulated in the 1945 Constitution. In the Constitutional Court decision no. 55/PUU-XVII/2019, the Constitutional Court presented a number of other examples of new simultaneous elections which include regional elections in the simultaneous flow. In the Constitutional Court decision no. 55/PUUXVII/2019 was not included in the election regime because it can be seen from the Constitutional Court Decision No. 48/PUU-XVII/2019 and Constitutional Court Decision No. 55/PUU-XVII/2019 where the Constitutional Court did not respond to the theory of regime segregation initiated by the Constitutional Court in Constitutional Court Decision No. 97/PUU-XI/2013. In Constitutional Court Decision No. 55/PUU-XVII/2019 does not want to be trapped in using the regime separation line of thinking again and instead provides a new idea, namely the simultaneity of elections, namely National Elections and Local Elections (which include Regional Elections)
Pengaruh Green Accounting, Environmental Performance, dan Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development
Get PDFSustainable development is a concept that focuses on optimizing the use of resources and protecting the environmental and social aspects both now and in the future. The environmental crisis is an important issue today with many cases of environmental damage and pollution occurring as a result of company activities. This study aims to examine the effect of green accounting, environmental performance and material flow cost accounting on sustainable development. This research is an associative research and uses a quantitative approach. The secondary data used is obtained from annual reports and sustainability reports. The population in this study are manufacturing companies sector consumer goods industry listed in the Indonesia Stock Exchange during the period 2018-2022 by using purposive sampling method, which obtained a sample of 29 companies. Data were analyzed using panel data regression with E-Views 10 software. This research shows the results that the green accounting variable has a negative and insignificant effect on sustainable development, the environmental performance variable has a positive and insignificant effect on sustainable development and the material flow cost accounting variable has a positive and significant effect on sustainable development