Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022.
Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations.
Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability.
Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.

The purpose of this study is to evaluate the school literacy initiative program at SD Kristen 03 Eben Haezer Salatiga. This research is evaluative and uses the CIPPO model. Data collection techniques include interviews, observations, and documentation. The validity of the research data is tested for credibility using triangulation techniques, which consist of source triangulation and technical triangulation. Data analysis involves description, reduction, display, and drawing conclusions. The results based on the context aspect show that the literacy initiative program (GLS) is essential. Regarding the input aspect, the GLS program meets the school's needs in addressing low student literacy skills and is supported by adequate human resources, budget, and infrastructure. In the process aspect, the GLS program was carried out well according to the plan, although some teachers need reminders about the SOP. The product of the GLS program implementation includes improvements in students' reading ability, reading comprehension, and writing skills. This is evidenced by students’ works, such as writing competitions, poetry, friendship stories, and creating clippings about earth's surface features and the environment. The outcome or impact of the results is that students gain new knowledge and vocabulary, become creative and innovative, and are able to develop their imagination by writing poetry and short stories. Additionally, students become more confident in presenting their own work.