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This study aims to analyse the effects of environmental performance, profitability, and leverage on the environmental disclosure in mining industry sector companies listed on the Indonesia Stock Exchange. The sample of this study was 15 mining companies which were selected by using a purposive sampling technique. We collected the company's annual report over the period 2014 – 2021. The results showed that environmental performance had a positive and significant effect on environmental disclosure. In this case, the Corporate Performance Rating Program (PROPER) rating was able to prove that there was a significant influence between the Global Reporting Initiative (GRI) as a form of its responsibility and the extent of environmental disclosure. In addition, profitability produced a negative and significant effect on environmental disclosure. The company considered that it was no longer necessary to carry out environmental disclosure when the company has made a profit annually because the company's environmental performance was good. Finally, leverage had a negative and significant effect on environmental disclosure. Thus, when the leverage of the company reached the maximum point, the company chose to pay off the debt, instead of conducting environmental disclosure.

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman tentang dasar-dasar penyusunan laporan keuangan bagi siswa SMK Al Falah Yayasan Pembangunan Masyarakat Sejahtera di Kedaung, Tangerang Selatan. Pemahaman tentang penyusunan laporan keuangan meskipun secara sederhana sangat dibutuhkan oleh siswa Sekolah Menengah Kejuruan, untuk mengaplikasikan teori yang diperoleh di bangku kuliah. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini berupa pelatihan dari dosen kepada siswa SMK Al-Falah. Sejak saat diumumkannya oleh Presiden Joko Widodo tentang penduduk Indonesia yang tertular COVID – 19 pada bulan Maret 2020 sampai saat kegiatan pengabdian kepada masyarakat dilaksanakan pada tanggal 9 Februari 2021, kondisi Indonesia masih dalam masa pandemi COVID-19, sehingga penyuluhan dilaksanakan melalui pertemuan zoom. Dari kegiatan penyuluhan ini terlihat bahwa siswa SMK Al-Falah memahami materi yang disampaikan oleh dosen terlihat dari antusiasme siswa pertanyaan-pertanyaan yang diajukan. Kegiatan ini diharapkan agar siswa dapat memahami cara pencatatan dan penyusunan laporan, agar saat terjun ke masyarakat, mampu menyesuaikan diri dengan baik.

Some tropical fast-growing woods were converted to edge-jointed lumber, and their fire-retardant properties due to chemical coating were evaluated using cone calorimetry and a standard fire test. The woods used were Indonesian and Malaysian albizia and gmelina plantation trees, with Japanese hinoki as a reference. The lumber was coated with 100 g/m 2 of trimethylol melamine phosphoric acid in a 25% aqueous solution. The treated and untreated lumber was tested in a laboratory-scale exposure furnace in accordance with JIS A 1304 and the cone calorimeter test with heat flux of 40 kW/m 2 following the ISO 5660. Results showed that fire endurance of all lumber was enhanced by the treatment. The fire-retardant properties were improved with increasing surface density. Though a similar trend was seen, the fire-retardant properties of the lumber revealed by the cone calorimeter test were inferior to those seen with standard fire test. Addition of thermocouples to the cone calorimeter allowed us to obtain information on the critical temperature (260°C) and charring temperature (300°C) of the lumber.