This study aims to analyze the effect of sex education on the moral development of students at SMPN 1 Cipaku. The approach used was quantitative with a correlational design, involving 40 students as respondents. Validity and reliability tests showed that the instruments used were valid and reliable (Cronbach's Alpha = 0.838 for understanding sexual education and 0.811 for moral development). The results of Pearson correlation analysis showed a significant and strong relationship between understanding of sexual education and moral development of students (R = 0.720; p < 0.01). The results of simple linear regression showed that understanding of sex education has a significant positive effect on students' moral development with a regression coefficient of 0.546 (p = 0.000). However, barriers were found related to the limited implementation of sex education, which was conducted only once, causing inhomogeneity in students' understanding. This study suggests the need to increase the frequency and quality of sexual education programs that are more structured and sustainable, as well as the active involvement of parents to strengthen moral education at home. In addition, sexuality education should be integrated with moral values that are relevant to students' daily lives. In this way, a sustainable sexuality education program can have a greater impact on the moral formation of students in the future.

This research was conducted at Lele Soy-sauce Factory located in Pati District, Central Java. This reaserch aims to find out if green accounting is already applied in the Lele Soy-sauce Factory and is already doing green cost for the recording of green accounting that has be done. This reaserch uses qualitative descriptive methods, with the probles of case studies. Researches use observation techniques, interviews, as well as documentation on research objects. In addition, researchers also choose the informant according to what the researchers would ask and with the informant that really understands about the Lele Soy-sauce Factory. The informant interviewed there are 3, namely : leaders, cooks, and also waste-processing employees from Lele Soy-Sauce Factory. From the research result can be known that in the Lele Soy-sauce Factory has done green accounting for factory waste to be released into rivers and trenches in a factory. But it has not done green cost for the issurance of green accounting funds that have been implemented.  Keywords : green accounting, green cost, UMKM Kecap.