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Menampilkan 1–2 dari 2 artikel
Sustainability Reporting in Emerging Economies : Challenges and Opportunities for Accountants
Sukma Kusuma Dewa
; Faradiva Wieke Prasasti
; Diah Ayu Lestari
International Journal of Economics and Accounting
Vol 1
, No 2
(2024)
Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standard...
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Peran Guru Agama Katolik di SLB-A Karya Murni Medan
Sukma kusuma dewa
; Diah ayu lestari
Damai : Jurnal Pendidikan Agama Kristen dan Filsafat
Vol 1
, No 3
(2024)
Teaching Catholic Religious Education (CRA) classes to blind children is not easy. Qualified teachers who know how to handle children with special needs, such as the blind. The research "The Role of Catholic Religious Teachers in Special Schools (SLB-A) Karya Murni Medan was carried out with the aim of finding out the Role of Catholic Religious Teachers in Special Schools (SLB) Karya Murni Medan. religion for blind students. In this research, researchers used qualitative descriptive techniques w...
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