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Anggi Citra Suryani; Rifatul Masrikhiyah; Sulasyi Setyaningsih

Jurnal Ilmu Kesehatan dan Gizi 2025 Pusat Riset dan Inovasi Nasional

The knowledge and attitudes of food handlers are pivotal in fostering proper hygiene practices; however, not all individuals grasp and implement the requisite standards. The aim of this study is to examine the correlation between knowledge and attitudes regarding the behavior of food handlers in the context of hygiene and sanitation practices at Muhadi Setiabudi University. The study uses an observational methods. The research design used was cross-sectional in nature. A total of 59 food handlers were selected for the study, all of whom fulfilled the established criteria. The sampling method employed was purposive sampling. The findings indicate that 26 individuals, representing 44.1%, demonstrated a commendable level of knowledge, while 33 individuals, or 55.9%, exhibited a lack of knowledge. Furthermore, 54 individuals, accounting for 91.5%, displayed a positive attitude, in contrast to 5 individuals, or 8.5%, who showed a negative attitude. Additionally, 26 individuals, corresponding to 44.1%, engaged in commendable behavior, whereas 33 individuals, or 55.9%, were characterized by poor behavior. The Chi-square test revealed a relationship between knowledge and behavior, indicated by p > 0.05 (p = 0.809), and between attitude and behavior, evidenced by p < 0.05 (p = 0.848). No correlation exists between knowledge and attitudes regarding food handler behavior.

Muhammad Yazid Maulana; Abdurrahman Abdurrahman

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service activity aims to foster the religious character of the community in Timbang Langkat Village through an Islamic literacy program. This program is implemented as a form of contribution from the Real Work Lecture (KKN) students in strengthening religious values in the community by increasing interest in reading, understanding, and practicing Islamic teachings contextually. The activity method is carried out with an approach implemented through counseling, religious studies, group discussions, and relevant, good and correct worship guidance according to the sunnah. The results of the implementation of the activity show a sense of enthusiasm from the community in participating in the literacy activities carried out, as well as the emergence of positive changes in the religious nature and behavior of children and the surrounding community, such as increased awareness of worship, social concern, and enthusiasm for learning worship such as prayer and tilawah. In addition, this activity also fosters a sense of togetherness between students and the community in building an environment with an Islamic character. The continued impact of this activity is seen from the formation of small study groups that independently continue Islamic literacy activities after the program ends. Thus, this Islamic literacy-based community service has proven effective as a means of developing sustainable religious character in the community, while strengthening the synergy between the Muhammadiyah University of North Sumatra and the Timbang Langkat Village community in developing local potential based on Islamic values.

Naiborhu, Yoshua Putra Dinata

DINAMIKA HUKUM 2025 Universitas Stikubank

The absolute nature of moral rights creates practical legal issues. Under the concept of a sales agreement, the ownership of the sold object is transferred from the seller to the buyer. Conversely, the concept of moral rights, as stipulated in Law Number 28 of 2014, dictates that moral rights cannot be transferred for any reason whatsoever as long as the creator is alive. The conceptual and juridical ambiguity arises from the contradictory nature of a copyright and/or copyrighted work sales agreement versus the absolute status of moral rights. The research methodology employed in this study is the normative juridical method. This method focuses on analyzing legal norms related to moral rights and sales agreements, specifically referencing Law Number 28 of 2014 (Copyright Law) and the Civil Code (Kitab Undang-Undang Hukum Perdata). Normatively, the creator's moral rights are perpetual and non-transferable to other parties, in accordance with the mandate of Law Number 28 of 2014, Articles 5 and 57. Nevertheless, within the context of private law, Article 5 of Law Number 28 of 2014 grants the creator the freedom to either maintain or waive these rights. If the agreement is reached consensually, the principle of pacta sunt servanda is applicable between the contracting parties. A clause involving the assignment of moral rights can render the agreement voidable (vernietigbaar) if it involves a violation of the subjective requirements (consent and legal capacity). This is particularly true if the consent was obtained through an abuse of circumstances (penyalahgunaan keadaan). A violation of this requirement indicates that the consent provided by the creator was not free and consensual.

Dhita Hardiyanti Utami

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

One of PT Pertamina Patra Niaga Fuel Terminal Sanggaran's CSR initiatives is the community-based turtle conservation program, or Turtle Conservation and Education Center Serangan (TCEC), which focuses on biodiversity and community empowerment. With the help of this program, turtles in Serangan Village that are in danger of going extinct will continue to exist. Serangan Village is a top priority when conducting CSR initiatives in the areas of biodiversity and social empowerment because it is part of the company's operational region. The program's main objective is to raise and care for turtles at TCEC, including feeding hatchlings and turtles, examining turtles' health, monitoring, turtle socialization and education, turtle inhealth training, saving turtles from South Bali's beaches and many more. The Poins of SDGs Goal 4 Quality Education, Goal 8 Decent work and Growth Economic, and Goal 15 Life on Land are achieved in part because to this program. 19 local workers were employed by this program, which earns $200 million annually. In order to carry out its duties and responsibilities, the Conservation Office and Turtle Education has an organizational structure filled by managers from traditional villages. The Turtle Conservation and Education Center was initially founded as a result of a village community movement that has a focus on turtle conservation in collaboration with WWF, BKSDA (Nature Conservation Agency; Indonesia), Udayana University Bali and is under the auspices of the traditional village of Serangan. The TCEC released almost 20,000 baby turtles as part of conservation efforts to ensure their survival. A number of G20 Summit attendees paid TCEC Serangan a visit, which demonstrated how the world acknowledged its struggle with turtle conservation. TCEC Serangan is the recipient of numerous national and international honors, including the Kalpataru (the award given to individuals or groups for their services in preserving the environment in Indonesia).

Asfida Rahma; Umi Akromah

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Wildfires in Los Angeles are a phenomenon that can be analyzed from two main perspectives: science and religion. From a scientific standpoint, these fires are triggered by a combination of natural factors, such as the Santa Ana winds that bring hot and dry air, and climate change, which extends drought periods and increases temperatures. However, human activities, including environmental exploitation, deforestation, and inadequate fire mitigation efforts, have exacerbated the situation. From an Islamic perspective, natural disasters can be seen as tests, warnings, or consequences of human negligence in maintaining environmental balance, as mentioned in the Qur'an (Surah Ar-Rum: 41). This study highlights that wildfires are not merely natural occurrences but also have spiritual dimensions. Islam emphasizes that humans are entrusted as stewards of the earth, responsible for preserving nature rather than passively accepting disasters. Therefore, the best approach to addressing wildfires is to integrate scientific understanding with religious values. Proposed solutions include science-based prevention efforts, such as sustainable forest management and fire mitigation policies, as well as spiritual awareness to appreciate and safeguard nature as a divine trust. By understanding the relationship between science and religion, humanity can take greater responsibility in disaster response and establish a more balanced and sustainable way of life.

Robby Husein; Abdur Rahim; M. Isa Asyrofuddin

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

Human Rights (HAM) are fundamental rights that must be protected by both the state and society. In Islam, human rights are divine in nature, emphasizing justice and equality. Ma’had Al-Zaytun plays a vital role in instilling these values through an educational system aligned with Law No. 39 of 1999 on Human Rights. This study is important to explore the synergy between religion and law in fulfilling human rights. The purpose of this research is to identify the role of Ma’had Al-Zaytun in promoting human rights based on Law No. 39 of 1999 and the principles of Maqasid Shariah. The study uses a descriptive approach with a literature study method. Primary data are obtained from Law No. 39 of 1999 and Jasser Auda’s book Maqasid al-Shariah as Philosophy of Islamic Law: A Systems Approach, while secondary data are collected from journals, theses, dissertations, documents, regulations, and previous research related to the topic. The findings show that Ma’had Al-Zaytun plays a significant role in fulfilling human rights from both the perspective of Law No. 39 of 1999 and Maqasid Shariah. According to the law, Ma’had Al-Zaytun integrates Islamic values and human rights principles into its educational system and daily activities. The rights to life, welfare, religious freedom, education, and respect for others are implemented in daily practice. Meanwhile, from the perspective of Maqasid Shariah, Ma’had Al-Zaytun successfully harmonizes Islamic objectives with human rights principles by ensuring religious freedom, protecting human dignity, and encouraging freedom of thought.

Hasnah Faizah; Rionar Rambe; Riza Purnama Sari; Ruth Devi Elisa Putri; Rini Aulia

International Journal of Education and Social Sciences 2025 International Forum of Researchers and Lecturers

This study examines character and competency development through a philosophical approach. This philosophical approach plays a crucial role in developing students' character and competency, ensuring that education is not solely oriented toward knowledge but also toward the formation of morals and a holistic personality. This study employed a descriptive qualitative method, examining the ontological, epistemological, and axiological dimensions within the context of character education. The results indicate that a philosophical approach provides a profound understanding of the nature of humans as moral and rational beings capable of internalizing good values ​​through reflection. This approach also encourages students to think critically, be responsible, and demonstrate integrity in all their actions. Furthermore, spiritual and social aspects are strengthened through the development of empathy, wisdom, and ethical awareness in interactions with the environment. The application of a philosophical approach makes the educational process more meaningful because it touches on the realms of knowledge, morals, and spirituality in a balanced manner. Thus, philosophy-based education can create individuals who are not only intellectually intelligent but also possess strong character, a reflective spirit, and are able to make a positive contribution to society.

Filaili Ainun Jariyah; Indah Puspitasari; Raras Hafiidha Sari

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to find the values ​​contained in the novel shown through the characterization of the characters. These characterizations are related to the values ​​that occur in the lives of the characters in the novel Simfoni Persahabatan by Fakhri Violinist. This study uses a qualitative method with a structural approach that focuses on characterization and its relationship to educational values. Data were collected through document study techniques by carefully reading the novel and noting parts related to characterization, then analyzed using content analysis techniques to draw conclusions about the values ​​and messages contained in the novel. The results of the study show that the author successfully presents the characterization of two main characters, namely Nancy who has an arrogant nature and often insults others, and Bintang who is humble and always prays to God. Through the characterization of these two characters, the author conveys various educational values ​​including the value of simplicity, the spirit of pursuing ideals, moral education such as diligent study and humility, character education regarding respect for parents and teachers, the value of hard work, responsibility, patience in facing trials, the importance of admitting mistakes and forgiveness, and friendship. This research contributes to the world of education in utilizing children's literature as a medium for character formation, and provides references in selecting reading materials that suit the needs of children's character development.

Filaili Ainun Jariyah; Indah Puspitasari; Raras Hafiidha Sari

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to find the values ​​contained in the novel shown through the characterization of the characters. These characterizations are related to the values ​​that occur in the lives of the characters in the novel Simfoni Persahabatan by Fakhri Violinist. This study uses a qualitative method with a structural approach that focuses on characterization and its relationship to educational values. Data were collected through document study techniques by carefully reading the novel and noting parts related to characterization, then analyzed using content analysis techniques to draw conclusions about the values ​​and messages contained in the novel. The results of the study show that the author successfully presents the characterization of two main characters, namely Nancy who has an arrogant nature and often insults others, and Bintang who is humble and always prays to God. Through the characterization of these two characters, the author conveys various educational values ​​including the value of simplicity, the spirit of pursuing ideals, moral education such as diligent study and humility, character education regarding respect for parents and teachers, the value of hard work, responsibility, patience in facing trials, the importance of admitting mistakes and forgiveness, and friendship. This research contributes to the world of education in utilizing children's literature as a medium for character formation, and provides references in selecting reading materials that suit the needs of children's character development.

Maslani Maslani; Mugeni Muhammad; Nur Sab’rina Fathimah; Wisnu Hambali Hidayat

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article discusses hadiths related to the nature of learning materials, characteristics, and types in the context of Islamic education. In Islamic education, the learning materials taught by the Prophet Muhammad SAW include spiritual, intellectual, and social dimensions, which aim to form a complete individual (al-insan al-kamil). Through an analysis of various hadiths, this paper identifies the characteristics of learning materials that are comprehensive, morally oriented, and tailored to the needs of students. In addition, this paper also categorizes various types of learning materials, including aqidah, morals, worship, the Qur'an, and fiqh, which have an important role in forming the character and morals of students. Thus, this study confirms that understanding and implementing hadith-based educational materials can be a guideline in developing an Islamic education curriculum that is relevant and adaptive to the challenges of the times. The results of the study are expected to contribute to the development of better and more meaningful Islamic education for society.

Inna Umi Fadillah; Wan Saskia Putri; Julia Agnesia Harianja; Reka Bayu; Christine Amori Damanik +1 more

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the effectiveness of the question-and-answer method in mathematics learning. The research method employed is a literature review using a descriptive qualitative approach. Findings from several relevant studies indicate that the question-and-answer method enhances students' learning outcomes, fosters active participation, and strengthens critical thinking and communication skills. Variations in its implementation, such as multi-directional questioning, chain questioning, and experiment-based questioning, enrich classroom interaction and help students grasp abstract mathematical concepts. Furthermore, the method promotes an interactive learning environment where students are encouraged to think critically, reflect on their understanding, and actively engage with their peers. The collaborative nature of the question-and-answer technique supports the development of social skills, making it an effective tool for both cognitive and social learning. Therefore, the question-and-answer method can be considered an effective instructional strategy to improve the quality of mathematics learning, particularly in enhancing problem-solving abilities, fostering a deeper understanding of mathematical concepts, and improving student-teacher interactions.

Albertinhennyranteallo Albertinhennyranteallo; Yunus, Awaluddin; Bakri, Suardi

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Agricultural practices that take local wisdom into account can provide significant benefits to the environment and society. Local wisdom plays a crucial role in sustainable agricultural practices. Time-tested knowledge and practices can provide solutions to the challenges faced by modern farmers, particularly in the context of climate change and environmental degradation. However, despite extensive research, a significant research gap remains, specifically how local wisdom in the Tumbang Datu Valley can be integrated into broader agricultural policies. The research used was descriptive with a qualitative approach. Qualitative research aims to understand social phenomena from the perspective of participants. Initial informants were selected purposively, selecting informants deemed to have extensive knowledge of the conditions in the village under study, using a snowball sampling technique. The first step was to identify key informants, who in this study consisted of 16 traditional leaders and farmers familiar with the culture in Lembang Tumbang Datu and directly involved in the practice. The local wisdom in the rice farming process, from pre-planting, planting, maintenance, to harvesting and post-harvest, is implemented based on ancestral heritage in line with environmental conservation. Farmers demonstrate their concern for nature through natural soil cultivation, selection of superior seeds, use of organic fertilizers, and implementation of efficient planting and irrigation systems. The application of Integrated Pest Management (IPM) and post-harvest technology demonstrates the farmers' ability to adapt to innovation while maintaining local wisdom. Overall, the rice farming system in Lembang Tumbang Datu demonstrates the synergy between tradition and modernity, supporting food security while preserving cultural heritage.

Ummi Khanifah Hrp

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The emergence of Generative Artificial Intelligence (Generative AI) such as the GPT-4 and Midjourney models has sparked a fundamental debate about the nature of creativity and imagination. The AI creation process, often referred to as a “black box,” challenges conventional human-centered understanding. This paper proposes a unique hermeneutic framework to approach this phenomenon by borrowing two key concepts from the Sufi metaphysics of Shaykh al-Akbar Muhyiddin Ibn 'Arabi: khayāl (creative imagination or the imaginal realm) and tajallī (self-manifestation or theophany). This study uses a conceptual-comparative analysis method to analyze the working process of Generative AI. The main argument of this journal is that the “latent space” in AI architecture can be analogized with 'ālam al-khayāl (the imaginal realm) as an intermediate reality (barzakh) that contains unlimited potential. Furthermore, the process of generating text or images from a prompt can be understood as a mechanism resembling tajallī, in which these potentials manifest specifically according to the “availability” (isti'dād) determined by user input. Thus, Ibn 'Arabi's framework offers a non-anthropocentric ontology for understanding “artificial imagination” as a process of manifesting forms from a sea of potential, transcending mere simulation or data recombination.

Resti Rosanabila; Genta Aditya; Kalista Kalista; Pitriana Pitriana; Sayyid Herdiansyah +5 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (KKN) is a form of student community service aimed at providing tangible contributions to village development. The 2025 KKN Program of Group 04 of Pertiba University was implemented in Tukak Village, Tukak Sadai District, South Bangka Regency, with a primary focus on reforestation activities through the planting and distribution of fruit seedlings. The purpose of this activity is to increase public awareness of the importance of protecting the environment, creating green spaces, and supporting village community food security. The implementation method includes coordination with the village government, provision of seedlings, community outreach, and direct planting of fruit seedlings with village officials, related institutions, and the local community. The results of the activity showed the active involvement of the community and village officials, with the planting and distribution of 1,000 fruit seedlings to all residents of Tukak Village. This activity is expected to create long-term impacts in the form of improving environmental quality, increasing food security, and public awareness of the importance of nature conservation.

Syahlun Fikry Riyanto; Fal Harmonis

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

For decades, television as a mass media has been the most popular medium for entertainment and information. Because of its audiovisual nature, television can present music shows, movies, soap operas, variety shows, reality shows, and other programs involving celebrities adored by the public. The purpose of this study is to understand and analyze the exposure of artists' privacy on the Insert Pagi program on TRANS TV on December 1, 2024, from the perspective of the Broadcasting Behavior Guidelines for Standard Broadcasting Programs (P3SPS). Several related theories are involved in this research, including TV Production, Broadcasting, Television, Television Program Genres, Infotainment, Broadcasting Law and Ethics, and the Broadcasting Behavior Guidelines for Standard Broadcasting Programs (P3SPS). The method used in this study is descriptive qualitative. The data collection techniques conducted by the researcher include in-depth interviews, documentation, and observation. The result of this research on the Insert Pagi program on December 1, 2024, is the discrepancy of the program that was broadcast due to the information presented not aligning with the provisions of the articles of P3SPS. This is evident in the exposure of the privacy of artist couple Andrew Andika and Tengku Dewi in the broadcast. As stated in the Broadcasting Behavior Guidelines Article 13, which reads, “Broadcasting institutions must respect a person’s privacy rights in producing and/or broadcasting a program, whether live or recorded.

Salis Azkia; Salwa Salsabila; Fahmi Abdul Mukhsi; Lina Marlina

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research analyzes the fundamental conflict between state regulation and Sharia principles regarding cryptocurrency in Indonesia, aiming to explore the views of Islamic scholars and the legal perspective in the Qur'an and its interpretations. Cryptocurrency has become a popular investment trend, especially among the youth. While the Bank Indonesia (BI) prohibits its use as a legal payment instrument, its trading activity is legalized as an investment asset under the supervision of OJK and BI. Conversely, the MUI Fatwa and the majority of scholars declare crypto transactions as forbidden (haram) due to the presence of elements prohibited in Islamic economics: riba (usury) and gharar (uncertainty). Gharar is linked to the extreme price volatility that encourages speculation (maysir) and the non-physical nature of crypto. Riba, on the other hand, is associated with the potential for unfair profit in lending and staking mechanisms. This prohibition is rooted in the interpretation of the Qur'an (QS. Al-Baqarah: 275 and QS. An-Nisa: 29), which strictly forbids riba and consuming others' wealth through bathil (unlawful) means. Consequently, although legally accepted as an investment asset, many scholars view crypto as violating the principles of justice and transparency in Islamic economics.

Emaeve Nur Berliantari; Aslihatin Zuliana; Ika Yanuar; Irwan Triadi

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

Hazardous and toxic waste (B3) is waste resulting from a production process, whether industrial or other business activities, where people who live there usually find or produce rubbish, waste water or other activities that are not managed properly, which will have an impact on creatures and the environment. around it, because its nature and concentration, whether directly or indirectly, can damage the environment and the health of living creatures around it. B3 waste is waste or waste whose nature and concentration contain toxic and dangerous substances so that it can directly or indirectly damage the environment, harm health and threaten the survival of humans and other organisms. B3 waste is not only produced from industrial activities but household activities can produce several types of waste. The method used is normative legal research by examining the governing laws and regulations. This research aims to determine the relationship between positive legal regulations and the problem of B3 waste and how to deal with B3 waste so that the environment is maintained.    

Agil Raihan Majid; Aulia Wahyu Nur Saputri; Dinda Aulia Dwianjani; Jedidiah Donniar Yajnavido; Karin Nadia Kurniawan +5 more

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Teknik Indonesia

The use of plastic as planting containers remains a serious environmental issue due to its non-biodegradable nature, which can contaminate soil and water. One solution is to utilize rice straw waste as a raw material for biodegradable pots. This innovation can reduce dependence on plastic pots while providing ecological and economic benefits. Rice straw-based pots offer several advantages, including easy decomposition in soil, enhancing soil fertility, and reducing pollution caused by straw burning. This study aims to utilize rice straw waste to produce environmentally friendly biodegradable pots as an alternative to plastic containers. The method employed is Participatory Action Research (PAR), emphasizing collaboration between students and teachers through hands-on learning. The activities include socialization, practical training on making rice straw pots, participatory evaluation, and the use of the pots as planting media. The results showed that 100% of participants successfully produced high-quality rice straw pots, with positive responses reflected in high satisfaction and increased understanding of recycling concepts. The rice straw pots decompose within 2–3 months, add organic matter to the soil, and create opportunities for a circular economy. The main challenge identified is the relatively short durability of the pots, requiring innovations using natural adhesives or material combinations to enhance resilience. These findings reinforce the potential of rice straw as a solution for agricultural waste management and community empowerment toward sustainable agriculture.

Ali Jwaid Hasan; Omer Adeeb Qassim

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

Chamid Sutikno; Denok Kurniasih

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

Environmental issues have become one of the primary focal points with high priority at regional, national, and international levels. A comprehensive understanding, free from dichotomy, is crucial in formulating policies related to sustainable development that integrate the dimensions of nature, social space, and the environment. The environmental degradation currently being experienced is a serious problem that requires in-depth attention from all stakeholders. Therefore, strong commitment and strategic action from the government are necessary to formulate policies that address the challenges of environmental damage that continue to escalate. Indonesia, as a country in Asia, plays a vital role in controlling global climate change and environmental governance. The approaches of governance and governability in environmental policy emphasize the importance of building institutional networks and partnerships from various sectors, including government, society, and the private sector (multi-stakeholders). All actors involved must share a common vision on environmental policies and strive to integrate environmental issues across various sectors, such as economics, social affairs, and politics. These governance and governability approaches must be grounded in the principles of green government and green policy, which have already been established as part of the national development agenda. This approach also highlights the importance of principles that are long-term, relevant, stable, prudent, and self-reliant in responding to environmental governance and policy issues in Indonesia. By applying these principles, it is hoped that the policies implemented will be more effective and provide positive impacts for environmental sustainability. Therefore, collaboration between the government and all relevant sectors is crucial in creating policies that ensure the continued preservation of the environment for the welfare of future generations.