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Febriani Paudi; Oktavia Ngaito

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Contextual Teaching and Learning (CTL) is a pedagogical approach that links the learning material to students' everyday life, making the learning process more meaningful and easier to understand. The aim of this literature review is to identify the effectiveness of context-based teaching materials in enhancing students' conceptual understanding, motivation, and learning outcomes in elementary schools. Studies focusing on the development of teaching materials, interactive modules, contextual worksheets, and e-modules were analyzed in depth. The findings show that the contextual approach consistently enhances student engagement, conceptual understanding, and critical thinking skills. However, several challenges need to be addressed, such as limited resources, lack of teacher competence, and the scarcity of relevant local learning resources. This article provides strategic recommendations related to the development and implementation of more effective and sustainable context-based teaching materials, taking into account resource availability and the improvement of teacher competencies to ensure the success of contextual learning in elementary schools.

Adinuhgra, Silvester Adinuhgra

Perigel: Jurnal Penyuluhan Masyarakat Indonesia 2026 Universitas 17 Agustus 1945 Semarang

This Community Service activity aims to foster the spiritual life of NTT Migrant Communities on Oil Palm Plantations. The activities include weekly faith formation and year-end recollections. Through these weekly faith formation activities, NTT migrants receive regular spiritual care and further strengthen their faith amidst the harsh challenges of the working world. Furthermore, through the year-end recollections, NTT Catholics gain valuable experience through the materials provided by competent speakers and the series of activities presented. These activities foster a spirit of togetherness and solidarity, and a deeper understanding of the richness and meaning of the Church's sacraments.

Syarifah Hijrah Febrianti; Asy Syifa; Resdi, Resdi; Riza Sativani Hayati

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

In the learning process, educators often face challenges in helping students achieve optimal learning outcomes. One of the contributing factors is the dominance of teacher-centered learning models, which frequently leads to low student engagement and reduced motivation. This condition affects students’ curiosity, particularly in Science learning, which requires active participation and exploration. Therefore, innovative teaching materials are needed to encourage student involvement while simultaneously stimulating their curiosity. One alternative that can be utilized is the Student Worksheet (Lembar Kerja Peserta Didik/LKPD), which can be designed systematically and contextually to support active learning. This study aims to determine the effectiveness of using LKPD in enhancing students’ curiosity in Grade VII Science learning at SMPN 1 Sanrobone. The research employed a Classroom Action Research (CAR) approach carried out in two cycles, each consisting of planning, implementation, observation, and reflection stages. The findings indicate a significant increase in students’ curiosity after the implementation of LKPD, as shown by improvements in questioning behavior, interest in the material, and the ability to observe and explore scientific phenomena. Based on these results, it can be concluded that the use of LKPD is effective in fostering students’ curiosity and contributes to a more interactive and meaningful Science learning experience.

Haya Uni Aldi; Hartini, Hartini; Saripuddin, Saripuddin

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This classroom action research investigates the effectiveness of the Round Robin cooperative learning model in improving the motivation and creativity of learning science among Grade IV students at UPT SDN Unjuruiya No. 45, Selayar Islands. The study was conducted to address students’ low engagement, limited participation, and insufficient creative expression during IPAS lessons. The research involved 12 students (6 male and 6 female) and was implemented in two cycles, each consisting of three meetings—two for instructional activities and one for assessing learning creativity. Data were collected through observation, learning motivation assessments, and creativity evaluations. Findings indicate a significant improvement in student learning outcomes following the implementation of the Round Robin model. In Cycle I, only 5 students (42%) achieved the creative category, while 7 students (58%) remained in the non-creative category. However, after refinement and continued application in Cycle II, the number of students achieving the creative category increased substantially to 11 students (92%), leaving only 1 student (8%) in the non-creative category. These results demonstrate that the Round Robin model effectively enhances student motivation, encourages active participation, and supports the development of creativity in science learning. Overall, the study concludes that cooperative learning through Round Robin provides a meaningful and engaging instructional alternative capable of improving both motivational and creative learning aspects in elementary science classrooms.

Agussalim Agussalim; W, Muhammad Fahreza; Radjab, Andi Mulyadi

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study investigates the implementation of the PAIKEM Gembrot model to enhance the literacy, numeracy, and creativity of fifth-grade students at UPT SDN Unjuruiya No. 45 in the Selayar Islands. Using a two-cycle classroom action research design—comprising planning, action, observation, and reflection—data were collected through tests, observations, and documentation to obtain comprehensive information on both learning processes and outcomes. In Cycle I, only 40% of students met the mastery criteria, largely due to their initial adjustment to the new learning approach and limited engagement in collaborative activities. After refining instructional strategies in Cycle II, including the use of more varied learning activities, concrete and contextual learning media, structured group discussions, and closer teacher guidance, student learning outcomes improved dramatically, with 100% of students achieving mastery. In addition, students showed increased participation, confidence, and motivation during classroom interactions. These results demonstrate that PAIKEM Gembrot effectively strengthens students’ abilities to comprehend information, apply numerical reasoning, and express creativity through active and meaningful learning experiences. Therefore, the PAIKEM Gembrot model serves as a promising and contextually relevant alternative for improving elementary science learning, particularly in island-based schools with limited educational resources.

Adinda Erliana Romadhon; Rizky Maulana

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the commodification of women’s bodies within environmental campaign content on digital media, focusing on a video produced by Pandawara Group that addresses textile waste issues. Although the campaign aims to raise ecological awareness, the visual emphasis on a female body particularly the exposure of a bra redirected public attention from environmental messages to sexualized interpretations in the comment section. This research aims to analyze how such meaning shifts occur through representation and audience interpretation. Using Sara Mills’ Critical Discourse Analysis, this study focuses on subject–object positioning and reader positioning in both visual and verbal elements of the content. The data consist of one campaign video and selected public comments on TikTok, analyzed qualitatively. The findings reveal that women are positioned as visual objects rather than active subjects within the discourse, while audiences are constructed as observers of the female body instead of interpreters of environmental issues. The recurring use of the phrase “content that unites the nation” further legitimizes sexualized readings and reinforces dominant gendered discourse. Importantly, the study finds that such interpretations are reproduced not only by male audiences but also by female users, indicating the internalization of dominant visual culture in digital spaces. This study contributes to gender and media studies by demonstrating that environmental campaigns are not free from gender bias and that visual representation plays a crucial role in shaping unintended meanings within social campaigns.

Agus Salen; Romansyah Sahabuddin; Chalid Imran Musa; Thamrin Tahir; Agung Widhi Kurniawan

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand the meaning of adaptive leadership in modern organizations facing transformations in work culture during the era of disruption. Using a phenomenological qualitative approach within the social constructivist paradigm, this research explores the lived experiences of leaders in interpreting change, uncertainty, and human values amid digitalization and organizational complexity. Data were collected through in-depth interviews and non-participant observation involving eight leaders from various industrial sectors in Indonesia and were analyzed using Colaizzi’s phenomenological analysis technique. The findings reveal that adaptive leadership is understood as a reflective and social process rooted in value awareness, empathy, and collective learning capacity. Adaptive leaders not only direct change but also facilitate learning and build trust through open communication and collaborative work cultures. Adaptive values such as flexibility, empathy, and moral reflection are key to shaping inclusive and sustainable organizational cultural transformation. Theoretically, this study extends the discourse on adaptive leadership within phenomenological and social contexts, while practically emphasizing the importance of value-based reflective leadership in navigating disruptive change.

Resty Putri Ulyanah; Roslina Roslina

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The growth of online shopping has encouraged brands to utilize live-streaming as a promotional tool to attract consumers, including Parfumoist in Lampung, which actively broadcasts product demonstrations to increase audience engagement. However, whether these broadcasts truly build trust and stimulate purchase intention remains uncertain, forming the central problem of this research. The research tried to analyze the influence of interactivity, visualization, entertainment, and professionalization during live-streaming on consumer trust and purchase intention. Using Stimulus-Organism-Response framework, live-streaming elements are positioned as stimuli, trust as the organism, and purchase intention as the response. A quantitative approach was employed, with purposive sampling of viewers who watched Parfumoist live streams and had made or intended to make a purchase. Data from an online questionnaire then analyzed with SEM-PLS. The findings reveal all four dimensions of live-streaming significantly affect purchase intention, mediated through consumer trust. The findings highlight that effective live-streaming depends not only on frequent broadcasts, but also on the ability of the host to interact meaningfully, present attractive visuals, entertain viewers, and display professionalism. This study concludes that improving the overall quality of live-stream sessions strengthens trust and intention to buy, offering theoretical implications for digital marketing research and practical recommendations for MSMEs to optimize live-streaming strategies in competitive markets.

Nurul Hidayat; Suci Wulandari; M. Faldi Kurniawan; Sofya Yuliana B.; Hilda, Hilda +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service project aims to develop children's potential through the art of coloring as an effective educational tool to enhance social and cultural understanding. The activity was held at Jl. Binalatung, RT 11, Pantai Amal, Tarakan Timur, a coastal area that is also a border region. The background for this project is the limited access of children in this area to creative activities that could support their personal development and awareness of social and cultural diversity. A coloring competition was chosen as the approach, involving 30 participants from kindergarten to elementary school age, many of whom do not continue to formal education.Using a participatory method, children were not only invited to color but were also given an understanding of the meanings and cultural values embedded in each image. Furthermore, the activity was designed to foster a sense of togetherness, sportsmanship, and self-confidence. The results showed very high enthusiasm from the participants. They were not only able to produce beautiful artworks but also demonstrated an increased understanding of the importance of appreciating differences and cultural diversity. This report proves that the art of coloring plays a crucial role as a tool to bridge the knowledge gap and foster cultural awareness, especially for children in remote and border areas who have limited access to education and educational entertainment. Therefore, it is recommended that similar programs be continued with more varied materials to support the holistic development of children in coastal regions.

Elga Febriani; Faruh Lestari; Suciati Suciati; Agus Rifki Ridwan

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Humans, as creations of Allah SWT, are entrusted with the mandate to prosper the earth; therefore, divine revelations were sent down, culminating in the Qur’an as the ultimate guide for life. Islam, as a universal religion, emphasizes education as a means to achieve a complete and meaningful life. Islamic education, as defined by scholars such as al-Syaebani, Zakiah Drajat, and Muhaimin, is a process of transforming human behavior in personal, social, and environmental contexts based on Islamic values. This study employs a library research method with a thematic tafsir (maudhu’i) approach to examine the Qur’anic foundations of Islamic education. The findings indicate that verses such as QS. Al-‘Alaq [96]:1–5 highlight the importance of literacy as the starting point of education, QS. Al-Mujadalah [58]:11 affirms the elevated status of the learned, QS. An-Nahl [16]:78 emphasizes human innate potential, QS. Luqman [31]:12–19 stresses character education, and QS. Ali Imran [3]:190–191 underscores the integration of spirituality and intellect. Thus, the Qur’anic foundation provides theological, philosophical, and practical bases for the development of Islamic education aimed at forming insan kamil—individuals who are knowledgeable, faithful, and morally upright. QS. Luqman: 13–19 highlights education based on monotheism and morals, where Luqman advises his children to have faith, do good deeds and be patient. QS. Al-Māidah: 67 emphasizes trust and courage in conveying knowledge, as Allah commanded the Prophet to convey revelation without fear

Lidiawati Lidiawati; Stephanus Alfa; Donalia Reynaldo

International Journal of Christian and Catholic Philosophy 2025 International Forum of Researchers and Lecturers

This study explores the integration of Science, Technology, and the Arts (IPTEKS) within an educational psychology framework to support the development of creativity, innovation, and collaboration among prospective Christian religious education teachers in West Java. Using a mixed-methods approach with a sequential explanatory design, the research combines quantitative and qualitative perspectives to obtain a comprehensive understanding of the phenomenon. Quantitative data were gathered through questionnaires distributed to prospective teachers, while qualitative data were obtained through in-depth interviews and participatory observations involving selected informants. The findings indicate that meaningful integration of IPTEKS contributes positively to the development of creative thinking, innovative teaching practices, and collaborative learning skills. Qualitative insights further reveal that institutional support, continuous professional development, and contextualized learning environments play a crucial role in optimizing the impact of IPTEKS integration. The study highlights the importance of aligning technological integration with psychological and pedagogical principles. It concludes that teacher education programs need to redesign curricula and training models that holistically integrate IPTEKS and educational psychology to foster relevant, transformative, and value-based learning in Christian education contexts.

Rossan Kurnia; Cintya Cintya; Berkat Ricart Dwi Putra; Matius Timan Herdi Ginting

Jurnal Budi Pekerti Agama Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The study describes the implementation of the Christian Religious Education teaching module with the theme Allah Creates Man to Manage in grade VI students of SD Negeri 1 Kereng Bangkirai. The qualitative descriptive approach applied direct observation, documentation of activities, and assessment of learning outcomes in the affective, cognitive, and psychomotor domains to the 11 students who attended. The teaching module is aligned with the Learning Outcomes of Phase C of the Independent Curriculum providing a directed learning structure from Genesis 2:8-15. The opening activities include greetings, prayers, praise, Bible readings, as well as students' experiential questions about nature to build a relationship between the material and everyday reality. Core activities utilize explanations, group discussions, presentations, and clipping projects with the theme of loving God's created nature that increase active participation, cooperation, and creativity of students. Assessments showed good results in all three learning domains despite constraints such as the discomfort of cross-gender discussions and the introverted nature of students; The role of teachers in creating a safe atmosphere strengthens the effectiveness of the process. Reflection confirms meaningful learning that shapes an attitude of gratitude, environmental concern, and Christian responsibility.

Zuriati Andini; Elma Wardana; Delvi Dwi Arlina; Eka Hariyani; Arman Maulana

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

Literary works are the author's reflection of real life. This paper aims to determine the intrinsic elements contained in the short story "Killing a Crazy Person" in the short story collection "A Pair of Old Shoes" by Sapardi Djoko Damono with an objective approach. The results of the study indicate that the short story "Killing a Crazy Person" has intact intrinsic elements which include theme, characters and characterization, plot, setting, point of view, style of language, and moral. The method used in this study is qualitative descriptive analysis with an objective approach in literary works. Data analysis techniques include reading the short story, observing the short story, collecting data, describing, and drawing conclusions. The conclusion of this study is the integrity of the intrinsic elements contained in the story. The results show that this short story has intact intrinsic elements that support each other and enrich the meaning of the story. The method used is qualitative descriptive analysis with the steps of reading, observing, collecting data, describing, and drawing conclusions. This study provides a deeper understanding of how the intrinsic elements in the short story "Killing a Crazy Person" work together to form a complete and meaningful story.

Nabila Fajrina; Andriyanto Andriyanto; Rabi'ah Adawiyah; Muhammad Firdaus Isfandi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

Resdi Resdi; Asy Syifah; Syarifah Hijrah Febrianti; Riza Sativani Hayati

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the implementation of video animation-based flipped classroom learning model in increasing students' learning interest in science subjects with material on the structure and function of living organisms in class 8D at SMPN 1 Sanrobone. The low interest in learning science among students is a major problem that needs to be addressed through more attractive and interactive learning innovations. The video animation-based flipped classroom model was chosen because it can optimize classroom learning time for more meaningful activities, while basic concept understanding is done independently through engaging animated videos. This study uses a survey method with a descriptive quantitative approach. The research subjects were  students of class 8D SMPN 1 Sanrobone in the even semester of the 2024/2025 academic year. Research instruments used learning interest questionnaires, observations, and documentation. The results showed that the implementation of video animation-based flipped classroom model was able to increase students' learning interest with high categories in aspects of attention, interest, involvement, and learning satisfaction. Animated videos presented before face-to-face learning provide clear visualizations of the structure and function of living organisms, making students more prepared and enthusiastic to participate in discussions and practical activities in class. This learning model also encourages student learning independence and increases active interaction in learning. This study recommends the implementation of video animation-based flipped classroom as an alternative effective and innovative science learning strategy to increase students' learning interest.

Sutono Sutono; Ayu Rosalia Indah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

Teguh Handoyo; Ani Ani

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Constructivism learning theory places learners as active subjects in constructing knowledge through learning experiences, social interactions, and reflection on their surroundings. This approach views learning not as a passive process of receiving information, but as an active process of constructing meaning based on the prior knowledge possessed by learners. This paper aims to comprehensively examine the development and definition of constructivist learning theory, its main principles and characteristics, and its implications in the learning process, particularly in the context of primary education. The writing method used is a literature study by analyzing various literature sources in the form of textbooks, scientific journal articles, and other relevant references related to constructivism theory. The results of the study show that constructivist learning emphasizes learner-centered learning, where knowledge is not transferred directly by the teacher but is constructed through a process of assimilation and accommodation. In this approach, teachers act as facilitators who design a conducive learning environment so that students are able to build understanding independently and through social interaction. The application of constructivist learning has been proven to encourage the development of critical thinking, problem solving, cooperation, and meaningful learning. Therefore, constructivist learning theory is relevant to be applied in modern learning as an effort to improve the quality of the learning process and outcomes of students.

Nurul Hidayat; Suci Wulandari; M. Faldi Kurniawan; Sofya Yuliana B.; Hilda, Hilda +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service project aims to develop children's potential through the art of coloring as an effective educational tool to enhance social and cultural understanding. The activity was held at Jl. Binalatung, RT 11, Pantai Amal, Tarakan Timur, a coastal area that is also a border region. The background for this project is the limited access of children in this area to creative activities that could support their personal development and awareness of social and cultural diversity. A coloring competition was chosen as the approach, involving 30 participants from kindergarten to elementary school age, many of whom do not continue to formal education.Using a participatory method, children were not only invited to color but were also given an understanding of the meanings and cultural values embedded in each image. Furthermore, the activity was designed to foster a sense of togetherness, sportsmanship, and self-confidence. The results showed very high enthusiasm from the participants. They were not only able to produce beautiful artworks but also demonstrated an increased understanding of the importance of appreciating differences and cultural diversity. This report proves that the art of coloring plays a crucial role as a tool to bridge the knowledge gap and foster cultural awareness, especially for children in remote and border areas who have limited access to education and educational entertainment. Therefore, it is recommended that similar programs be continued with more varied materials to support the holistic development of children in coastal regions.

Wildan Budi Ardianto; Zacky Rayhan Ramadhan

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to normatively analyze the role and implementation of public participation in the legislative process, specifically concerning the formation of the Indonesian National Armed Forces (TNI) Law. Public participation is an essential principle in a democratic state, ensuring the legitimacy, transparency, and accountability of legal products. This normative review focuses on the legal framework governing community participation in law making, as mandated by the 1945 Constitution of the Republic of Indonesia and related regulations. The analysis reveals a gap between the ideal normative principle of meaningful participation and the empirical practice in the legislation of the TNI Law. Legislative processes involving the defense and security sector are often overshadowed by issues of secrecy and limited information accessibility, thereby impeding substantial public participation. It is necessary to strengthen the regulatory framework and establish more open, inclusive, and continuous mechanisms to ensure that public aspirations and interests, including those of civil society groups and academics, are adequately considered at every stage of law formation, especially for strategic legislation like the TNI Law.

Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.