Penelitian ini bertujuan untuk memahami peran akuntansi dalam penya jian informasi triple bottom line. Metode yang digunakan adalah refleksi pada teori etika keutamaan Aristoteles. Hasil penelitian menunjukkan bahwa perusahaan berkomitmen untuk melaksanakan tanggungjawab sosioekologi dan mengimplementasikan strategi triple bottom line demi keberlanjutan bisnis. Untuk memenuhi tujuan tersebut, perusahaan melaporkan tanggung jawab triple bottom line dalam laporan keuangan. Hal ini dilandasi oleh kesadaran manajemen, bukan sekadar memenuhi kewajiban normatif. Dari perspektif etika keutamaan Aristoteles, perusa haan menjunjung tinggi sifat baik, mulia, bermutu, dan bernilai.

Abstract-The speaking ability of university students is still low due to the lack of information, interaction, and critical ideas in oral communication. Cooperative learning was implemented as the approach to overcome it. The research aimed at: (1) evaluating the effectiveness of cooperative approach in terms of the development of student's speaking ability, the effectiveness of speaking learning activity, and the learning instruction of guidance book; 2) figuring out the significant difference result pre and post cooperative model. The researcher employed mixed method approach (a combination of descriptive-evaluative and experimental designs) to evaluate cooperative model applied for Indonesian Language and Literature Department at IKIP PGRI Bojonegoro, Ronggolawe University in Tuban, and Darul Ulum Islamic University in Lamongan. The research sample was 50% of the total population by purposive sampling technique. The research instruments (questionnaire, interview, and speaking test) were previously tested their validity and reliability. Data analysis (questionnaire and interview) have some phases: data reduction, data presentation, and conclusion drawing. The normality and homogeneity of data resulted from speaking test were tested by t-test. To evaluate learning model or obtain input from related lecturers, students, and the researcher himself, the activity of Focus Group Discussion (FGD) was utilized. The students taught by cooperative model have the speaking score of 18.9875, higher than ones with conventional learning in which score is 17.4500. Cooperative learning influenced significantly student's speaking ability as F calculation >F

Research shows that artificial intelligence (AI) technology positively influences students’ writing skills, but this area has yet to be touched by Indonesian researchers. This study aims to map perception, obstacles, and recommendations for optimizing use of AI in teaching academic writing in Indonesian. This article focuses on a case study of three senior high schools in Central Java, Indonesia. It employs quantitative and qualitative data. The researcher collected the data using questionnaires presented with Likert scale, followed by an in-depth interview through mobile instant messaging interview. Findings show that (1) AI-based learning tools help students to do academic research, especially in the planning step, to identify and develop the topics, as well as in the drafting step, to develop a paper draft, (2) AI-based learning tools are deemed flexible in accessibility despite not being able to cover all necessities required by students in writing process, (3) students are interested in using AI technology in academic writing class so that learning process will not be boring. Although AI has been used in academic writing classes, tools have not positively impacted quality of students’ academic papers in all indicators. There are several obstacles to using AI, namely (1) need for more available feature, especially in editing Indonesian text, and (2) in contrast, the features still need to be optimized. These are the recommendations for the optimization of AI-based learning tools, which are (1) adding features to edit Indonesian text, including spelling, diction, and sentence structure, and (2) enhancing AI literacy to be able to explore and leverage the existing features optimally. This research has yet to accommodate the possible coverage in checking the originality and accuracy of the written product assisted by AI-based learning tools, which could become a focus for future researchers.

Online digital media is a very important medium for human life today. The current COVID-19 pandemic situation has made online digital media an alternative use of current learning media. One of the online digital media is Microsoft Teams 365, an application used as a learning medium. This study aims to describe the benefits of using Microsoft Teams 365 digital media as a medium for learning Indonesian in SMA Negeri 1 Kebumen. The data source is a display of the Indonesian language learning process through Microsoft Teams 365. The data collection techniques used are observation and note taking. The validity of the data used is source triangulation and theory triangulation. The data analysis used interactive data analysis techniques. The results of the study showed that the Microsoft Teams 365 application has features that can be utilized properly by teachers and students in the learning and teaching processes.

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