This study aims to analyze the effect of Green Banking Disclosure on firm value. The method used is quantitative by conducting content analysis on Green Banking Disclosure items based on the Green Banking Disclosure Index developed by Bose, Khan, Rashid, & Islam (2018). Firm value is measured using the Tobins'q ratio. Regression analysis technique is used in performing statistical tests. The population in this study are all Islamic commercial banks registered with the Financial Services Authority that have been listed on the Indonesia Stock Exchange during 2017 to 2020 by providing criteria for the samples taken. The results showed that there was a significant positive effect of Green Banking Disclosure on firm value in Islamic banking.
The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.
Literasi merupakan salah satu program dari pemerintah yang wajib di lakukan bagi setiap masyarakat dan dapat dilihat dari tingkat literasi masyarakat di NTB masih terbilang rendah. Sebagian besar siswa maupun masyarakat lebih senang memainkan gatgetnya dari pada untuk membaca dan mencari referensi pendidikan menggunakan gatgetnya. Hal ini mengakibatkan peserta didik jarang menguatkan kemampuan literasinya melalui buku. Salah satu upayah untuk menyeimbanginya yaitu memanfaatkan peran teknologi dalam menyampaikan informasi yang berupa menyediakan buku dalam bentuk digital. Penelitian ini bertujuan untuk mengahasilkan kelayakan dan kualitas dari buku ajar digital berbasis gambar yang telah di kembangkan. Jenis penelitian yang digunaka pada penelitian ini yaitu R&D dengan Model ADDIE (Analysis, Design, Development, Implementation, Evaluation). Kualitas buku ajar digital dapat di ukur melalui analisis validasi dan respon guru serta respon siswa. Hasil penelitan ini menunjukan bahwa: Berdasarkan hasil validasi yang telah dilakukan, diperoleh data hasil uji validasi ahli materi 91,2%, ahli media 98%, sedangkan hasil respon guru diperoleh 94,00% dan respon siswa 92,8% berdasarkan kategori validasi, karena 81-100% sehingga produk buku ajar digital dikatakan sangat layak untuk digunakan dan mendapatkan respon positif dari guru dan siswa. Dari hasil penelitan tersebut dapat disimpulkan bahwa buku ajar digital berbasis gambar layak digunakan untuk meningkatkan kemampuan literasi siswa.
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