ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap pengungkapan emisi karbon. Faktor yang diuji di dalam penelitian ini meliputi ukuran perusahaan, profitabilitas, kompetisi, pertumbuhan, rasio utang pada ekuitas, dan reputasi Kantor Akuntan Publik. Metode yang digunakan untuk mengukur seberapa luas pengungkapan emisi karbon mengadopsi dari check list yang dikembangkan berdasarkan lembar permintaan yang diperoleh dari Carbon Disclosure Project (CDP). Sampel penelitian ini dipilih menggunakan purposive sampling dan terseleksi 19 perusahaan pemanufakturan yang lterdaftar di Bursa Efek Indonesia berturut-turut mulai dari tahun 2012-2013. Hasil penelitian ini menunjukan bahwa rasio utang pada ekuitas berpengaruh negatif signifikan pada pengungkapan emisi karbon, sementara faktor lainnya tidak berpengaruh signifikan.Kata kunci: Emisi Karbon, Gas Rumah Kaca, Pemanasan global, Pengungkapan Sukarela, Protokol kyoto. ABSTRACT PENDAHULUANKomitmen politik internasional yang telah disepakati secara universal di Rio de Janerio, Brazil, Juni 1992 telah menciptakan sebuah gagasan era ekonomi baru. Gagasan yang dibentuk melalui KTT Bumi (Earth Summit) tersebut bertujuan untuk mewujudkan konsep pembangunan ekonomi berkelanjutan yaitu pembangunan yang memenuhi kebutuhan generasi saat ini tanpa mengorbankan kepentingan generasi-generasi selanjutnya. Kesepakatan terhadap komitmen tersebut dilatarbelakangi oleh kesadaran bahwa pembangunan yang hanya berusaha mencapai pertumbuhan ekonomi setinggi-tingginya justru akan menghambat keberlanjutan pertumbuhan pembangunan itu sendiri. Seperti perubahan iklim dan pemanasan global dapat merusak material bahan baku akibat banjir, sistem distribusi terhambat akibat tanah longsor, dan berbagai kerusakan karena faktor lain yang terkait dengan rantai nilai (value chain) pendukung kelangsungan hidup perusahaan. Untuk mencegah kerugian ekonomi lebih besar, United Nation Framework Convention on Climate Change (UNFCCC) menciptakan sebuah amandemen Internasional yang dikenal dengan Protokol Kyoto. Protokol Kyoto merupakan sebuah konvensi internasional yang

This research is an experimental study that aims to examine the combination of cattle manure, humic acid, and mycorrhizae to increase mycorrhizal infections in the roots of chili plants in the Udipsamments soil in Puger District, Jember Regency, which was carried out in May-November 2018. The research design used was a factorial complete randomized block design with 3 factors that were repeated 3 times. The first factor is cattle manure (0 tons / ha, 10 tons / ha, 20 tons / ha), the second factor is humic acid (0 ppm / ha, 200 ppm / ha), and the third factor is mycorrhiza (0 g / plant , 30 g / plant). The results showed that the combination of cattle manure, humic acid, and mycorrhiza inoculants to chili plant roots was able to increase the root mycorrhizal infection of chili plants and increase the nutrients available in the soil by 191.84% for nitrogen and 392.93% for phosphorus.

Online learning is a learning system that uses internet media as a learning model. Implementation of online learning activities using various media such as Webex, Google Zoom, Google Meet. During COVID 19, online learning was needed for the continuity of the learning process. Online learning with Project-Based Learning (PBL) is a step to solve the problem of practical knowledge. The method in this research uses research and development (R&D). The research sample consisted of the control class and the experimental class. The division of the groups was carried out: (1) vocational education in Indonesia (2) Posttest was carried out to see the abilities in the experimental class and the control class (3) a basic test of students' initial knowledge. The population in this study were vocational students consisting of the practical course and the control class. The results showed that there were differences and improvements in student learning outcomes during the COVID 19 period.

This research was conducted in a cooperation namely KOPSAE, located in three villages, Jurang Jero, Pujon Lor, and Sebaluh, distric Key word: revenues, contributions, allocated time PENDAHULUANSektor pertanian dapat dianggap sebagai tulang punggung (back bone), mesin penggerak perekonomian (engine of growth), dan menjadi sektor kunci (key sector) atau sebagai leading sektor perekonomian nasional (Sudardjat, 2003).Biro Pusat Statistik (BPS), melalui survey Tenaga Kerja Nasional 2001-2005, memperkirakan jumlah tenaga kerja usia 15 tahun ke atas disektor pertanian adalah 41,8 juta dari total tenaga kerja Nasional sejumlah 94,9 Juta (44,04 persen) (Sutanto,2006). Sementara itu dalam lingkungan strategis pembangunan subsektor peternakan dipengaruhi beberapa hal antara lain jumlah penduduk yang besar dengan tingkat pertumbuhan 1,5% per tahun, terjadinya proses transformasi struktural perekonomian yang menurunkan pangsa sektor pertanian.

Purpose -The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency. Design/methodology/approach -This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java. Findings -The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012-2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports. Originality/value -PT INKA's environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

The use of digital technology (e-commerce and social media) can increase the influence business strategy on the MSME performance. This study aims to examine digital technology in mediating the effect business strategy on the MSME performance. This study uses a quantitative approach with an explanatory research design, observation and questionnaire methods, with purposive sampling on halal certified and labeled food products, MSME that transact business using e-commerce and social media 2017-2019 in NTB, a sample 650 MSME with a response rate 536 MSME. The analysis tool used is SmartPLS. The findings show that digital technology partially mediates business strategy on the performance MSME. Digital technology is an intermediary variable that is able to be competitive in the global market, because MSME can do online marketing, so that their products can be recognized and can increase sales. The business strategy applied is the cost leadership strategy in terms; dominant commodity produc, production process using traditional tools, new product development, at least cooperation with resellers. Financial performance has increased sales and operating profit, non-financial performance has increased; Product quality, product quality, production target services and provide information about effectiveness, the use of digital technology in business strategies to improve the MSME performance.

Mathematics learning given in schools must be able to require students to have basic competencies in mathematics following the general objectives of learning mathematics. The study used a quasi-experimental method intending to research the comparison of students' mathematical communication skills who received the Think Pair Square (TPS) learning model with Cooperative, Integrated, Reading, and Composition (CIRC), to determine the quality of improving mathematical communication skills and student attitudes towards the model. TPS and CIRC learning. The population in this study were students of class VII SMP Negeri 6 Garut with a sample of two classes, namely class VII-H using the TPS learning model and VII-I using the CIRC learning model. In this study, it was concluded that the mathematical communication skills of students who received the TPS learning model were better than those who received the CIRC learning model. The quality of the improvement in mathematical communication skills of students who get the TPS learning model has good interpretations, while students who get the CIRC learning model have moderate interpretations.

Tebu merupakan tanaman industri penting di Indonesia. Produktivitas tanaman tebu menurun dari tahun ke tahun. Fakta menunjukkan bahwa varietas yang ditanam belum disesuaikan dengan tipologi lahan, sehingga diperlukan pemetaan tipologi lahan dan penataan varietas tanaman tebu yang disesuaikan dengan sinergi kesesuaian dengan tipologi wilayah. Tujuan dari penelitian ini adalah melakukan pemetaan tipologi lahan dan penataan varietas tanaman tebu berdasarkan tipe kemasakan varietas di Kecamatan Jatiroto, Kabupaten