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Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

Blasting is a critical method for overburden removal in open-pit coal mines, where fragmentation quality directly impacts loading efficiency and operational costs. This study aims to analyze the actual fragmentation resulting from overburden blasting at Pit 4 Middle of PT. Victor Dua Tiga Mega, Central Kalimantan, to predict fragmentation using the Kuz-Ram model, and to evaluate the conformity of both results against the company standard (boulder size ≤144.6 cm or ≥50 cm for analysis). The research employed a quantitative comparative method. Primary data included blasting geometry and photographs of muck piles from 10 blasting events, which were analyzed using WipFrag software to obtain actual fragmentation distribution. Secondary data comprised rock characteristics and explosive properties for Kuz-Ram prediction input. The results showed significant variation in actual boulder percentage (≥50 cm), ranging from 6.19% to 32.91% with an average of 16.05% (medium category). Statistical analysis revealed a very weak negative correlation (r = -0.21) between powder factor (PF) and boulder percentage, indicating that PF is not the dominant factor within the consistent application range (0.21-0.23 kg/bcm). Comparison with Kuz-Ram predictions showed that the model consistently over-predicted coarse material, with an average difference of +25.21%, suggesting the need for rock factor (A) recalibration. It is concluded that the blasting results are inconsistent, strongly influenced by uncontrollable factors such as geological conditions. Recommendations include geometri evaluation, particularly burden and spacing, and calibration of the Kuz-Ram model for more accurate future predictions.

Social media has become a primary means of communication for adolescents in the digital era, yet excessive use can create complex impacts on their academic, social, and psychological well-being. The positive effects include expanding cross-regional friendships, improving communication skills, strengthening social relationships, and increasing learning motivation through peer interaction and support. Conversely, the negative effects include declining academic performance due to reduced focus, neglect of responsibilities, weakened language skills caused by the dominance of informal language, a higher risk of digital crimes such as fraud and identity theft, as well as mental-health issues including anxiety, depression, social-comparison pressure, and cyberbullying. To minimize these risks, preventive efforts are needed, such as enhancing digital literacy for both adolescents and parents, promoting ethical and safe online behavior, regulating screen time, strengthening parental guidance, implementing digital-wellness policies in schools, providing counseling services, developing more youth-friendly platforms, and enforcing government regulations on online safety. This study emphasizes that the wise, safe, and productive use of social media can only be achieved through collaborative efforts involving adolescents, families, schools, communities, platform providers, and the government.

This study examines the comparison between litigation and Alternative Dispute Resolution (ADR) in resolving business conflicts in Indonesia. The increasingly complex nature of business activities has led to a variety of conflicts, such as breach of contract, share ownership disputes, and payment issues, which require efficient resolution methods that provide legal certainty. This study aims to explore the characteristics, procedures, advantages, and disadvantages of dispute resolution through litigation and ADR, which include negotiation, mediation, conciliation, and arbitration. The method applied is normative juridical, drawing on legislation, legal doctrine, and relevant literature. The research findings indicate that litigation offers stronger legal certainty through binding court decisions and organized procedures, but is often time-consuming, expensive, and produces win-lose outcomes. On the other hand, ADR offers flexibility, confidentiality, efficiency, and the opportunity to reach mutually beneficial solutions, although in some situations it requires court confirmation for enforcement. Therefore, the choice of dispute resolution method needs to be adjusted to the nature of the conflict, the relationship between the parties, and the need for legal certainty.

This study aims to analyze the comparison of the impact of financial and non-financial compensation effectiveness on turnover intention among Generation Z employees. The high turnover rates within Generation Z, despite receiving adequate financial compensation, indicate a shift in their preferences regarding the workforce. Generation Z tends to seek more than just financial compensation, such as flexibility, a supportive work environment, and opportunities for growth. The method used in this study is a literature review, analyzing various relevant scholarly journals related to strategic compensation, Generation Z characteristics, and turnover intention. The research findings show that non-financial compensation has a more significant impact in reducing turnover intention among Generation Z compared to financial compensation. Therefore, companies need to focus on aspects such as work-life balance, career development opportunities, and an inclusive and supportive work culture. These findings provide valuable insights that companies should adopt a more holistic reward approach through the total rewards concept, which includes both financial and non-financial compensation, in order to enhance loyalty and retention of Generation Z employees in the long term.

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.

This study aims to examine the effects of applying a Problem-Based Learning (PBL) method combined with PhET simulation tools on enhancing critical thinking skills among eighth-grade students at SMP Negeri 4 Singaraja when learning vibration and wave topics. It adopted a quasi-experimental approach with a Pretest-Posttest setup and non-equivalent control group design. The participant cohort comprised 75 students distributed across two groups: the treatment group (n=38) who engaged in learning activities using PBL supplemented by PhET simulation, and the comparison group (n=37) who received PBL instruction without PhET simulation support. Data collection was conducted through essay-type assessment instruments containing 7 questions designed to evaluate critical thinking competencies based on Ennis' theoretical framework. Data processing employed descriptive statistical analysis, N-Gain Score computation and ANCOVA testing were conducted at a 0.05 significance level. Results showed the treatment group's average Posttest score at 84, compared to 66 for the control group. The ANCOVA produced an F-value of 103.701 (p < 0.001), confirming a statistically significant difference in critical thinking skills between the groups. The adjusted mean Posttest scores were 83.99 for the treatment group and 66.01 for the comparison group, reflecting a differential of 17.99 points. Consequently, the findings substantiate that the integration of PBL with PhET simulation demonstrates greater effectiveness in fostering students' critical thinking skills in comparison to conventional PBL implementation without technology-enhanced simulation assistance.

Discussions regarding the origins of the universe have been a focus in philosophy and science, particularly regarding the relationship between the concept of God and modern cosmology. The concept of God as the prima causa is considered the core of classical cosmology, while modern cosmology posits that the universe has a beginning of time. This study aims to observe and analyze the comparison of the concept of God as the first cause by Thomas Aquinas and the Big Bang theory of modern cosmology. The method used is a literature study by examining various philosophical and scientific sources. The results of this study will emphasize the fundamental differences between Thomas Aquinas's approach to God as the first cause metaphysically and the approach of the theory of the origin of the universe (Big Bang theory) which focuses on the physical processes of the universe. Although there are different approaches, there are points of dialogue that open up space for integration between philosophy and modern cosmology. Abstrak. Diskusi berkaitan asal-usul alam semesta sudah menjadi sorotan dalam filsafat dan sains, khususnya mengenai hubungan antara konsep ketuhanan dan kosmologis modern. Konsep ketuhanan sebagai causa prima dinilai sebagai inti kosmolgis klasik sedangkan kosmologis modern mengangkat bahwa alam semesta ada permulaan waktu. Penelitian ini bertujuan untuk melihat dan menganalisis perbandingan konsep Tuhan sebagai penyebab pertama oleh Thomas Aquinas dan teori Big Bang dari kosmologis modern. Metode yang digunakan ialah studi kepustakaan dengan mengkaji berbagai sumber filsafat dan sains. Hasil penelitian ini akan menekankan perbedaan fundamental berkaitan pendekatan Thomas Aquinas mengenai Tuhan sebagai penyebab pertama secara metafisik dengan pendekatan teori asal-usul alam semesta (teori Big Bang) yang berfokus pada proses fisik alam semesta. Walaupun ada pendekatan yang berbeda namun ada titik dialog yang membuka ruang integrasi antara filsafat dan kosmologi modern.  

This study aims to examine the differences in stock prices before and after the Palestine-Israel ceasefire event in fast-food restaurant companies,  Pizza Hut and KFC. International-scale events may influence investor perceptions, as reflected in stock price movements in the capital market. This study employs a comparative quantitative approach using stock price data collected over 30 days before and 30 days after the ceasefire event. The analyzed data consist of secondary data processed through descriptive statistics, normality tests, and hypothesis testing. The findings indicate that the average stock price of PZZA increased after the event, whereas FAST experienced a decline in its average stock price. These results reveal differences in stock prices between the periods before and after the ceasefire event in both companies. The findings further suggest that geopolitical events are associated with changes in stock prices in the fast-food restaurant industry, although market responses differ across companies. Therefore, future studies are recommended to expand the scope of research objects and extend the observation period to obtain a more comprehensive understanding of market responses to international events.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

Sweet corn is a high-value horticultural crop with steadily increasing demand for both fresh consumption and use as a raw material in the food industry. This study aims to evaluate the effectiveness of NPK 16-16-16 fertilizer on the growth and yield of sweet corn. The research was conducted at Sindangbarang Experimental Field, Faculty of Agriculture, IPB University from July to October 2025. This experiment used a Randomized Complete Block Design (RCBD) with a single factor, namely the dose of fertilizer application. Treatments were using fertilizer dosages of 0, 50, 0,75, 1,00, and 1,50 NPK 16-16-16, with a control treatment for comparison. During the vegetative phase, sweet corn exhibited similar growth responses across all fertilization levels relative to the control. However, all fertilizer doses significantly improved stover weight, cob weight with and without husk, cob length, cob diameter, yield per plot, and overall productivity compared to the control. The application of NPK 16-16-16 fertilizer at the recommended (1.0) rate achieved the highest relative agronomic effectiveness (103.11%), corresponding to a 1.03-fold yield increase over the control and outperforming the comparison treatment. Application of NPK 16-16-16 at the 1.0 recommended dose is suggested as the most efficient fertilization strategy for sweet corn production, as it maximizes yield and productivity without unnecessary increases in fertilizer input.     

This study evaluated the effects of compound and single-nutrient fertilizers on the growth and yield of cabbage (Brassica oleracea L.). The experiment was conducted using a randomized complete block design with seven fertilization treatments, including varying doses of compound fertilizer and a single-nutrient control. Results showed that the application of a 1.0× dose of compound fertilizer significantly improved plant height at 3 and 4 weeks after transplanting (WAT), and increased leaf number at 5 WAT. Yield components, including yield per plant, per plot, and hectare, were significantly higher in the 1.0× treatment, with an average yield of 1.92 kg per plant—an increase of 86.4% and 11.6% compared to the control and single-nutrient treatments, respectively. The relative agronomic effectiveness of the 1.0× dose reached 139%, indicating superior performance over the standard fertilizer. Economic analysis confirmed its viability, with the highest benefit-cost ratio (R/C) of 2.23 and a net profit of IDR 14,487,900. These findings suggest that compound fertilizer is both agronomically effective and economically profitable. The recommended application rate for cabbage is 211 kg/ha, applied one week after transplanting.

Gene amplification technology plays a crucial role in medical diagnostics. While Polymerase Chain Reaction (PCR) is widely regarded as the standard method for amplifying nucleic acids, its reliance on a thermocycler restricts its use in settings with limited resources. As an alternative, Loop-Mediated Isothermal Amplification (LAMP) has gained attention for its ability to perform specific and fast amplification at a constant temperature, eliminating the need for temperature cycling. The goal of this literature review is to examine the global developments and usage of LAMP technology, comparing it with PCR as a possible alternative. To achieve this, a systematic review of scientific articles from both international and national sources was conducted, focusing on the application, validation, and comparison of LAMP with PCR. The findings show a rising number of publications and patents related to LAMP, especially in areas like diagnosing infectious diseases and conducting point-of-care (POC) testing. This growth is attributed to the benefits of LAMP, such as its high sensitivity, quick results, and ease of detection through visual means without the need for electrophoresis. In summary, LAMP is showing great promise as a transformative diagnostic tool. The rapid growth in its adoption suggests that it is becoming a strong alternative to PCR for real-time and affordable diagnostic applications in various settings.

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

This study aims to explore the shift in students' ethical paradigms regarding the use of Generative Artificial Intelligence (AI) and its relationship to the phenomenon of plagiarism. Using a qualitative approach with the theoretical frameworks of Jean Baudrillard's Simulacra and Pierre Bourdieu's Habitus, this study examines how AI technology is changing the nature of scientific work. The results show the normalization of AI use as a new "digital habitus," where 83% of students consider AI a legitimate research tool, but on the other hand, it creates a condition of "Aesthetics Without Substance." The main findings reveal a reduction in originality where academic honesty is only measured through technical scores (such as Turnitin), rather than intellectual depth. The comparison between authentic and AI-based writing indicates the risk of systemic intellectual atrophy. In conclusion, this study recommends the need for a redesign of educational evaluation systems that focus on processes and verbal dialectics to mitigate the impact of pseudo-competence on college graduates.

The problem that is often faced by patients after cesarean section surgery is pain in the operating area, many therapies are used to reduce pain scores in patients. From non-medical mentosa, medical therapy to pain intervention. Two of the methods to reduce postoperative cesarean section pain are intrathecal morphine injections and transversus abdominis muscle blocks (TAP blocks). This study aims to find differences in pain scores after sectio caesaria surgery between patients who received intrathecal morphine and patients who received TAP block. An experimental study used the Post Test Only Control Group Design on Dirgahayu Hospital patients. A total of 108 patients were divided into 3 groups. Group K was not intervened by pain, group B was intervened by TAP block, group M was intervened with intrathecal morphine injection. VAS score was measured at the 4th hour postoperatively. Data were analyzed with the One-Way ANOVA test followed by the Post Hoc Test Bonferroni. Lower pain score was obtained in the group that received pain intervention than the control group with a significant difference (p<0.05). The pain scores of patients who received TAP block were lower than those who received intrathecal morphine with a significant difference (p<0.05). There was a significant difference in pain scores between intrathecal morphine and TAP block. It is hoped that TAP block administration will be used to reduce the pain scale after sectio caesaria surgery. Further research is needed regarding these 2 methods.

This research examines the comparison between Aristotelian Logic and Modern Logic from the perspective of Islamic education. It aims to understand their concepts, significant differences, the perspective of Islamic education, and their contribution to critical thinking. The study employs a philosophical-comparative approach. The findings indicate that Aristotelian Logic, with its deductive approach and syllogism, emphasizes universal truth and coherence. In contrast, Modern Logic focuses on symbolic formalism and empirical verification. Islamic education views logic as an epistemological tool to harmonize reason (`aql) and revelation (naql). The analysis reveals that integrating both logical systems is not only possible but also strategic. Their synthesis gives rise to "tawhidic rationality," a paradigm that combines analytical rigor with spiritual awareness. This integrative model significantly contributes to forming holistic critical thinking skills, where learners are not only intellectually proficient but also grounded in Islamic ethical and spiritual values. Consequently, this study provides a foundation for developing a more relevant Islamic education curriculum.

The elderly population in Indonesia, particularly in Surabaya, has been growing significantly, making the need for facilities serving the elderly increasingly urgent. Elderly rehabilitation services must be provided holistically, covering four main aspects: social, health, psychological, and spiritual. However, the implementation of holistic services in some nursing homes still shows differences in quality and has not fully met the expected standards. This study aims to analyze and compare holistic services in two nursing homes, namely Griya Lansia Husnul Khatimah in Malang and UPTD Griya Wreda Jambangan in Surabaya. The method used in this study is descriptive-qualitative comparison, with a field observation approach and a literature review to establish assessment criteria based on the four aspects of holistic services. The research results show that both nursing homes analyzed have shortcomings in the social and psychological service aspects. This indicates a gap in the quality of services received by the elderly in both homes, which needs attention to ensure that holistic services can be applied more effectively and in line with the established standards. This study is expected to provide recommendations for improving the quality of services in nursing homes in Indonesia.

Object detection plays a crucial role in intelligent transportation systems, particularly for outdoor traffic monitoring applications that require accurate and real-time performance under limited computational resources. Recent developments in YOLO-based architectures have introduced multiple model variants; however, their practical performance under constrained training conditions remains insufficiently explored. This study presents a comparative evaluation of YOLOv5, YOLOv7, and YOLOv8 for outdoor traffic object detection using a real-world dataset and identical experimental settings. The main objective of this research is to analyze the robustness and detection quality of different YOLO variants when trained with a limited number of epochs, reflecting practical deployment scenarios. All models were trained and evaluated using the same dataset, preprocessing pipeline, and hardware configuration to ensure a fair comparison. Performance evaluation was conducted using multiple metrics, including precision, recall, mAP@50, Precision–Recall curves, area under the curve (AUC), and peak F1-score. Experimental results indicate that YOLOv5 outperformed YOLOv7 and YOLOv8 in terms of overall detection stability and robustness. The merged Precision–Recall analysis shows that YOLOv5 achieved a higher effective AUC and superior mAP@50, reflecting better global detection performance. In addition, YOLOv5 exhibited a higher peak F1-score, indicating a more balanced trade-off between precision and recall. In contrast, YOLOv7 and YOLOv8 showed performance degradation under limited training conditions despite their more advanced architectures. These findings suggest that YOLOv5 remains a reliable and efficient solution for outdoor traffic object detection, particularly in resource-constrained environments. The study highlights the importance of comprehensive evaluation metrics and practical experimental settings when selecting object detection models for real-world applications.