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Zeinab Ali Mohammad

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This research seeks to define polycyclic aromatic compounds, which are chemical compounds consisting of fused aromatic rings that do not contain heteroatoms or substituents. Many of these compounds are known to be carcinogenic and are primarily produced through the incomplete combustion of carbon-containing fuels such as wood, coal, diesel, grease, and tobacco. Pure polycyclic aromatic compounds generally appear as colorless, white, or pale green solids that often develop a yellowish tint over time. These substances are commonly found in coal tar, crude oil, creosote, and tar deposits in industrial and urban environments. Despite their widespread occurrence and potential health risks, only a limited number of polycyclic aromatic compounds are utilized in industrial applications, including the manufacture of medicines, dyes, plastics, and pesticides. Furthermore, this research examines the distribution, persistence, and accumulation of these compounds in the environment, as well as their toxicological effects on human health, ecosystems, and long-term environmental sustainability.

Ade Widiyanti; Agus Zahron Idris; Chara Pratami Tidespania Tubarad

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

Ningsih, Arista Wahyu; Jihan Fahiroh Nur Arifin; Retno Wulan Devitri; Rusdiana Tri Septiarini; Elvira Silvany Zahara +6 more

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Extraction is a crucial stage in obtaining bioactive compounds from natural materials that have potential as medicinal, cosmetic, or nutraceutical ingredients. Among the various extraction methods available, maceration remains one of the most widely used techniques due to its simplicity, cost-effectiveness, and ability to maintain the stability of active compounds. The maceration process involves soaking powdered plant material in a suitable solvent at room temperature for a certain period, accompanied by periodic stirring to facilitate the diffusion of active compounds into the solvent. This method is particularly effective for extracting polar and semi-polar compounds such as flavonoids, phenolics, and essential oils that are sensitive to heat. The review shows that the effectiveness of maceration is influenced by several key factors, including the type and concentration of solvent, particle size of the material, duration of soaking, and stirring frequency. The use of ethanol with higher concentrations generally yields greater extract recovery and higher levels of active compounds. In addition, maceration is considered environmentally friendly because it requires no excessive heating and can employ safe, natural solvents. Therefore, despite the development of advanced extraction technologies, maceration remains a relevant, practical, and efficient method for phytochemical extraction, especially in laboratory research and small-scale herbal industries.          

Faridah Hanum Rajagukguk; Nurmaini Nurmaini; Taufik Ashar

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Acute Respiratory Infections (ARI) in the working area of Mulyorejo Public Health Center, where an aluminum factory is located, rank first among the ten most common diseases. This study aims to analyze the influence of sociodemographic characteristics and PM2.5 exposure on ARI complaints in the aluminum factory area of Payageli Village, Deli Serdang Regency. The cross-sectional observational study involved 160 housewives living within a radius of 10–1500 meters from the factory’s chimney. The analysis included univariate, bivariate, and multivariate methods. Results showed that 58.1% of respondents experienced ARI symptoms in the past month. The average ambient (outdoor) PM2.5 concentration measured from three sampling points was 12.3 µg/m³, which did not exceed the WHO standard (<15 µg/m³). The highest concentration was recorded in the southern direction (15.5 µg/m³). Bivariate analysis indicated that education (p = 0.010), direction of house location (p = 0.001), and indoor PM2.5 concentration (p = 0.006) were significantly associated with ARI. Multivariate logistic regression analysis showed that the most dominant factor influencing ARI was indoor PM2.5 concentration (p = 0.039), followed by education (p = 0.013) and direction of house location (p = 0.001). This study provides a scientific basis for air quality control and housing environment improvement to reduce the risk of environmentally related diseases in industrial zones.

Azmi Syafanah Nur Hasna; Ikhsan Gatot Aji Prasetio; Iik Nurul Fatimah; Euis Aprianti

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

Air pollution is an increasingly serious environmental issue in major cities, including Serang City. The decline in air quality due to motor vehicle emissions, industrial activities, waste incineration, and the reduction of green open spaces harms public health and the environment. Polluted air can cause respiratory problems, reduce the quality of life, and threaten urban ecosystems. This study aims to analyze the level of knowledge, perceptions, and behaviors of Serang City residents regarding air pollution, as well as assess their support for air pollution control policies. The methods used include a mixed-method approach through questionnaires, in-depth interviews, and participatory observation. The results of the study show that the community has a good understanding of the sources of air pollution, particularly vehicle and industrial emissions. They are also aware of the impact of pollution on health, especially for children and the elderly. However, the implementation of protective behaviors such as wearing masks is not yet consistent. Some positive behaviors have begun to develop, such as not burning trash and planting plants at home. Support for pollution control policies is also high. This study emphasizes the importance of continuous education, law enforcement, and collaboration between the government, society, and environmental communities in efforts to mitigate air pollution in Serang City.  

Mia Kusmiati; Sovian Aritonang; Avinash Pawar

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.

Rahma Ningrum; Ajeng Tita Nawangsari

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

Tiovani Robial; Louosa N. Kandoli; Telly F.S. Tangkere

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

This study aims to develop sweet potatoes (Ipomoea batatas) as an alternative raw material for producing Gnocchi pasta by processing them into flour and formulating pasta based on local food ingredients. This innovation is intended to increase the added value of sweet potatoes and support food diversification in the community. The research employed a Research and Development (R&D) approach through stages of identifying potentials, collecting data, designing products, validating designs, revising designs, testing products, developing the final product, and conducting limited production. The study was carried out over three months at the Culinary Arts Laboratory of Universitas Negeri Manado. The results show that the sweet potato flour produced through peeling, slicing, heat processing, drying, milling, and sieving generated high-quality flour with a natural purple color and fine texture suitable for Gnocchi production. The formulated Gnocchi made from sweet potato flour exhibited color, aroma, taste, and texture characteristics that were well-received by panelists. Nutritional analysis conducted by the Industrial Research and Standardization Center of Manado revealed that sweet potato Gnocchi contains 55 g of moisture, 28 g of carbohydrates, 6 g of sugar, 3 g of dietary fiber, 2.5 g of protein, 1.2 g of total fat, and 200–300 mg of natural anthocyanins per 100 g. These components indicate that the product has the potential to be developed as a functional food. This study concludes that sweet potatoes have great potential to be developed as raw material for modern pasta products such as Gnocchi due to their favorable physical and chemical properties. In addition, the utilization of local ingredients supports national food diversification efforts, the development of creative culinary industries, and business opportunities for ready-to-cook and ready-to-eat food products.

Jusbaeni Jusbaeni; Umara Hasmarani Rizqiyah; Nahridzah Mahjubuh Shiber; Husnirrahman J; Syahrul Syahrul

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The development of digital technologyhas had a significant impact on education and the creative economy. The ability to processvisual designs has become an important skill for the younger generation to face thechallenges of the digital age. This community service activity aims toimprove students' digital design skills and creativity throughCanva training as a practical learning medium. The trainingwas conducted at SMAN 22 Gowa, involving six students from grades X and XI.The implementation method used an interactive workshop approach and hands-on practice(learning by doing) that emphasised project-based learning experiences. The results of the activity showed an increase in students' ability to understandthe basic principles of packaging design, apply visual elements appropriately, andproduce creative and communicative design works. This activity also fostered self-confidence,collaborative spirit, and awareness of the importance of digital literacy. Thus, this training successfully contributed positively to thedevelopment of creative skills and the readiness of students to face the world ofentrepreneurship and technology-based creative industries (Bell, 2010; Guo et al.,2020; Supriyadi, 2023; Wicaksono & Indriani, 2022).

Titi Resnawati Nazara; Ni Putu Martini Dewi

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Poverty is a complex and multidimensional problem. It can be characterized as a condition in which there is a lack of aspects related to the quality of life. North Sumatra Province is known as one of the richest provinces in Indonesia with abundant natural resources and agricultural products such as petroleum, natural gas, palm oil, rubber, and forest products used as industrial materials. However, it still ranks among the provinces with the highest poverty rates in Indonesia. This study aims to analyze the effect of unemployment rate, economic growth, and Human Development Index (HDI) on poverty in 14 districts/cities of North Sumatra Province during the 2016–2023 period. The analytical method used is panel data regression with the Fixed Effect Model (FEM) approach. The results of this study indicate that simultaneously, the three independent variables have a significant effect on poverty. Partially, unemployment has a positive and significant effect, while economic growth and HDI have no significant effect on poverty.

Jusbaeni Jusbaeni; Umara Hasmarani Rizqiyah; Nahridzah Mahjubuh Shiber; Husnirrahman J; Syahrul Syahrul

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The development of digital technologyhas had a significant impact on education and the creative economy. The ability to processvisual designs has become an important skill for the younger generation to face thechallenges of the digital age. This community service activity aims toimprove students' digital design skills and creativity throughCanva training as a practical learning medium. The trainingwas conducted at SMAN 22 Gowa, involving six students from grades X and XI.The implementation method used an interactive workshop approach and hands-on practice(learning by doing) that emphasised project-based learning experiences. The results of the activity showed an increase in students' ability to understandthe basic principles of packaging design, apply visual elements appropriately, andproduce creative and communicative design works. This activity also fostered self-confidence,collaborative spirit, and awareness of the importance of digital literacy. Thus, this training successfully contributed positively to thedevelopment of creative skills and the readiness of students to face the world ofentrepreneurship and technology-based creative industries (Bell, 2010; Guo et al.,2020; Supriyadi, 2023; Wicaksono & Indriani, 2022).

Aida Dwipriwanti; Sarah Sakiran Salsabila; Sudarmiatin Sudarmiatin; Mokhammad Nuruddin Zanky

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study aims to systematically review various studies that discuss the role of entrepreneurship education in developing students’ entrepreneurial spirit at the Senior High School (SMA) and Vocational High School (SMK) levels. The method used is the Systematic Literature Review (SLR), guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The reviewed articles cover publications from 2019 to 2025. Based on the selection of 20 scientific articles, the findings indicate that entrepreneurship education plays an important role in enhancing students’ creativity, innovation, self-confidence, and independence. The most effective learning strategies include project-based learning, business simulations, and collaboration with the industrial sector. In addition, teachers play a crucial role as facilitators in fostering an entrepreneurial mindset. The challenges identified include limited resources, insufficient teacher training, and suboptimal school policy support. Overall, entrepreneurship education has been proven to make a significant contribution to shaping entrepreneurial character and preparing students to face the challenges of the workforce.

wahyuni, lilis; Rudy Handoko, V; Maduwinarti, Ayun

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The management of hazardous and toxic waste (B3) presents a major challenge in environmental governance, particularly in industrial areas such as Dumai City. Although regulations such as Dumai City Regional Regulation No. 5 of 2017 have been established, the evaluation of the local government’s collaborative capability in B3 waste control remains suboptimal. This study formulates the research question: how can the collaborative capability of the local government be evaluated in the implementation of Collaborative Governance within the B3 control program in Dumai City? The theoretical framework applied is the Collaborative Capability Evaluation Theory, which consists of four key dimensions: relational, structural, resource, and adaptive capacities. This research employs a qualitative case study approach using interviews, observations, and documentation techniques. The findings indicate that the local government’s collaborative capability is at a moderate level. The main barriers lie in inter-actor trust, inter-agency coordination, and limited resources. Strengthening the four dimensions of collaborative capability is essential to achieving effective, participatory, and sustainable environmental governance in Dumai City.

Mesioye, Ayobami E.; Falade, Adesola M.; Akinola, Kayode E.

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

The use of Search-Based Software Engineering (SBSE) for optimizing software architecture has evolved from fully automated to interactive approaches, integrating human expertise. However, current interactive tools face limitations: they typically support only single decision-makers, confine architects to passive roles, and induce significant cognitive fatigue from repetitive evaluations. These issues disconnect them from modern, team-based software development, where collaboration and consensus are crucial. To address these shortcomings, we propose "ArchEvolve," a novel framework designed to facilitate collaborative, multi-architect decision-making. ArchEvolve employs a cooperative coevolutionary model that concurrently evolves a population of candidate architectures and distinct populations representing each architect's unique preferences. This structure guides the search towards high-quality consensus solutions that accommodate diverse, often conflicting, stakeholder viewpoints. An integrated Artificial Neural Network (ANN) serves as a preference learning module, trained on explicit team feedback to act as a surrogate evaluator. This active learning cycle substantially reduces the number of required human interactions and alleviates user fatigue. Empirical evaluation on two industrial case studies (E-Commerce System and Healthcare Management System) compared ArchEvolve to a state-of-the-art interactive baseline. Results indicate that ArchEvolve achieves statistically significant improvements in both solution quality and consensus-building. The preference learning module demonstrated over 90% accuracy in predicting team ratings and reduced human evaluations by up to 46% without compromising final solution quality. ArchEvolve provides a practical, scalable framework supporting collaborative, consensus-driven architectural design, making interactive optimization a more viable and efficient tool for real-world software engineering teams by intelligently integrating cooperative coevolutionary search with a preference learning surrogate.

Fajrin Puspa Rini; Tutut Faraswati; Alin Rosidah Solihati; Aisyah Nur Khasanah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

The downstreaming of natural resources has emerged as a strategic policy implemented by the Coordinating Ministry for Economic Affairs to strengthen Indonesia’s economic independence and reduce reliance on raw commodity exports. Grounded in the philosophical foundation of Pancasila, this policy emphasizes the principles of economic equality, national sovereignty, and sustainability, in line with the overarching goals of national development. This study aims to analyze the role of industrial downstreaming policies in enhancing national economic self-reliance through the integration of Pancasila values. Substantively, downstreaming increases value-added production, boosts domestic investment, and facilitates job creation, particularly in the mineral processing and agro-industrial sectors. Moreover, the policy contributes to reducing economic vulnerability to global market fluctuations and aligns with the Pancasila principles of social justice and collective welfare. However, several challenges remain, including infrastructure readiness, environmental sustainability, and inclusive participation of small and medium enterprises (SMEs). The research indicates that the industrial downstream sector, as regulated by the Coordinating Ministry for Economic Affairs, plays a crucial role in realizing national economic autonomy, requiring its implementation to be aligned with Pancasila principles in order to balance economic progress with equity and sustainability.

Ahmad Maulidizen

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The global economy is increasingly marked by volatility, uncertainty, and disruption, compelling organizations to adopt business agility as a means of survival and competitiveness. Conventional agility emphasizes speed, responsiveness, and innovation, yet often lacks the ethical foundation required for long-term sustainability. In contrast, Islamic economic thought, guided by Maqasid al-Shariah—the preservation of religion, life, intellect, lineage, and wealth—prioritizes justice, fairness, and social responsibility in economic activities. This study analyzes how the principles of Maqasid can be aligned with business agility to form an ethically grounded and adaptive business model. Employing a qualitative research design with a library research approach, the study synthesizes insights from existing literature on agility, Islamic economics, and Maqasid through thematic content analysis. The findings indicate that while agility strengthens resilience and competitiveness, it requires Maqasid as a moral compass to ensure value-driven adaptability. The integration of agility and Maqasid creates a synergy that enables Islamic enterprises not only to withstand global turbulence but also to differentiate themselves as ethical, sustainable, and competitive actors in the global market. This research therefore proposes a Shariah-compliant agility model that balances responsiveness with ethical accountability, offering theoretical contributions to academic discourse and practical implications for Islamic financial institutions, halal industries, and Shariah-based SMEs. The study also highlights the role of policymakers in developing supportive frameworks that foster innovation while safeguarding Shariah compliance. Overall, the study underscores that agility guided by Maqasid is not merely a survival strategy but a pathway to global leadership in ethical and sustainable business practices.

Sujoko Winanto; Abdul Haris Muchtar

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the context of accelerating global economic volatility, organizations are increasingly required to adopt agile business models that enable them to remain competitive and resilient. Although business agility has been extensively discussed from structural and technological perspectives, the strategic role of Human Resources (HR) in shaping agile organizations and addressing the future of work remains insufficiently explored. This study aims to examine how HR contributes to organizational adaptability and resilience in uncertain environments by aligning human capital practices with agile frameworks. Using a mixed-methods approach, data were collected through surveys and semi-structured interviews with HR leaders and employees in industries most exposed to economic disruption, including finance, technology, and manufacturing. The findings reveal four critical dimensions of HR’s role: workforce flexibility achieved through reskilling initiatives and adaptive work arrangements; agile leadership development to enhance decision-making under uncertainty; prioritization of employee well-being and engagement as foundations of organizational resilience; and digital HR transformation leveraging analytics and artificial intelligence to strengthen efficiency and collaboration. These findings validate and extend the existing literature, demonstrating that HR is not merely a supporting or administrative function but a strategic driver of agility. The study concludes that by embedding HR strategies into organizational agility frameworks, companies can better navigate economic turbulence, enhance workforce adaptability, and secure long-term competitiveness in the global market.

NapisahNapisah; Fina Fitriyana; JulianaJuliana

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

Syaiful Fadlol Al Mu'arrifn; Lilik Rahmawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Nikmatul Khasanah; C. Tri Widiastuti; Noni Setyorini

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.