Judul: The Analysis of Green Accounting, Financial Literacy, and Financal Performance on Sukaregang Tannery Industrial Center
Abstrak: Pertumbuhan jumlah industri manufaktur memiliki dampak yang signifikan terhadap isu keberlanjutan lingkungan. Industri penyamakan kulit merupakan salah satu industri manufaktur yang sangat mencemari lingkungan, terutama pada badan air. Hal ini menimbulkan sebuah masalah yang serius, sehingga diperlukan alternatif dalam mengelola permasalahan lingkungan. Green accounting merupakan salah satu alternatif yang dapat mengukur dampak lingkungan dari aktivitas manusia terhadap sistem dan sumberdaya ekologi bumi. Penerapan green accounting dapat memberikan citra yang baik bagi suatu industri, yang mana hal tersebut akan berdampak baik juga bagi kinerja perusahaan mereka. Penelitian ini bertujuan untuk menganalisis penerapan green accounting, literasi keuangan, dan kinerja keuangan pada sentra industri penyamakan kulit Sukaregang di Garut, Jawa Barat. Data primer diperoleh dari hasil wawancara secara mendalam dan melalui kuesioner, sedangkan data sekunder berasal dari hasil studi literatur. Metode analisis data pada penelitian ini yaitu analisis kualitatif dan analisis kuantitatif. Hasil dari penelitian ini menunjukkan bahwa green accounting dan literasi keuangan memiliki hubungan yang kuat dengan koefisien korelasi sebesar 0.601. Akan tetapi di sisi lain, green accounting dan literasi keuangan tidak memiliki hubungan yang signifikan terhadap kinerja keuangan. Namun, berdasarkan hasil analisis kualitatif, green accounting dan literasi keuangan memiliki kaitan secara tidak langsung terhadap kinerja keuangan., An increasing number of manufacturing industries have a significant impact on environmental sustainability issues. The tannery industry is one of the most polluting industries, particularly on water bodies. This has led to serious concerns, so environmentally friendly alternatives are needed. Green accounting is one of the alternatives that measures the environmental impact of human activity on the earth’s ecological systems and resources. Implementation of green accounting can give a good image for the industry, which is it will good for their firms’ performance. This research aims to analyze the implementation of green accounting, financial literacy, and financial performance at Sukaregang Tannery Industrial Center. The primary data are collected through depth interviews and structured interviews by questionnaires, while the secondary data is acquired from literature studies. The analytical methods used in this research are qualitative analysis and quantitative analysis. The result of this research indicates that green accounting and financial literacy has a strong correlation with a correlation coefficient of 0.601. However, green accounting and financial literacy do not have a significant correlation with financial performance. Nevertheless, based on the results of qualitative analysis, green accounting and financial literacy have an indirect relationship with financial performance.
Keyword: financial literacy, financial performance, green accounting, tannery industry

Judul: iKajian Produksi Bersih pada Kawasan Industri Penyamakan iiKulit di Garut
Abstrak: Leathers is one of livestock products that being expensive commodity today. Positively, leather tanning industry gives benefit to the peoples around industry, however, improper handling of wastes may pollutes the environment around tanning industrial estate. Cleaner production strategy is needed to minimize the wastes. This research was directed to identify the opportunity implementation of cleaner production strategy on leathers tanning industry at Sukagerang, Garut and to determine the possible alternatives of cleaner production options to increase production efficiency while minimizing the wastes. Analysis of Cleaner production conducted in three industries, PT ELCO Indonesia, PT Karya Lestari Mandiri, and PD Putra Setra. Quick Scan method used to analyzed the cleaner production. The results were then analyzed by using Exponential Method Comparison (MPE) and method of Analytical Hierarchy Process (AHP) to determine the priority of cleaner production application. Priority selection of cleaner production alternatives in leather tanning industry estate was analyzed based on the environmental criteria, benefits, construction, operation, and cost. The best alternative priority to be applied in leather tanning was controlling of water use then followed by trimming process before chemical treatment, breeders assisting, retribution for waste treatment, and the socialization of research results. In the case study of water use at PD Putra Setra, 87,800 Liters water can be reduce. While in the case study of trimming process at PT ELCO Indonesia, this alternative may result in the benefit to the company in the form of savings for the purchase of chemicals of 16.82% or equivalent to Rp 197,103.
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Judul: Infeksi Virus Parainfluenza Pada Anjing
Abstrak: Virus parainfluenza anjing termasuk famili Paramyxoviridae, berbentuk pleomorf dengan ukuran bervariasi (bergaris tengah antara 100-500 nm), berpembungkus peka ether, berisi genom RNA dan secara serologis mempunyai kesamaan dengan virus SV-5 kera; dikenak sebagai salah satu kausa penting dari sindrom "kennel cough". Infeksinya dapat mengenai anjing semua umur yang belum pernah terinfeksi atau mendapatkan vaksinasi mengakibatkan gejala klinis ringan yang terbatas pada traktus respirasi atu infeksi yang secara klinis tidak memperlihatkan gejala nyata. Gejala klinis yang nampak setelah masa inkubasi (1-5 hari) terlewati berupa batuk yang tidak berat selama beberapa hari, berbagai tingkat tonsilitis dan pharyngitis dan kadang-kadang ditemukan kenaikan temperatur rektal antara 1-2 derajat C dari temperatur normal rat-rata. Anjing terinfeksi mengandung virus pada traktus respirasi bagian atas dan bawah serta limfonoduli sampai hari ke 9 setelah infeksi. Penyebaran virus antar anjing terjadi secara aerogen.
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