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This study aims to analyze the effects of Carbon Emission Disclosure (CED), liquidity, and leverage on firm value, as well as to examine the role of stock returns as a mediating variable. A quantitative research method was employed, utilizing multiple regression and path analysis on data from companies listed on the Indonesia Stock Exchange, particularly within sectors related to environmental issues. The findings indicate that CED significantly affects firm value both directly and indirectly through stock returns. Stock returns also demonstrate a significant positive effect on firm value. In contrast, liquidity and leverage do not exhibit significant effects, either directly or when mediated by stock returns. These results suggest that investors respond more to non-financial information, especially sustainability disclosures, than to traditional financial indicators. This study implies that companies should enhance the quality of their CED reporting as a strategy to build investor trust and sustain long-term firm value. This study is limited to companies listed on the Indonesia Stock Exchange, focusing mainly on environmentally related sectors, which may limit the generalizability of the results to other industries or geographical contexts. Moreover, reliance on quantitative methods and secondary data may overlook qualitative perceptions of stakeholders. Future research is recommended to expand sampling across diverse industries and regions to validate these findings further. Incorporating qualitative approaches could provide deeper insights into investor reactions to carbon emission disclosures. Companies are encouraged to adopt more transparent and standardized carbon emission disclosure practices and integrate sustainability into their broader strategic management to effectively enhance firm value.

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

This study aims to examine the impact of waste on natural ecosystems in the Karawang area, West Java. As one of the largest industrial estates in Indonesia, Karawang faces serious challenges related to industrial and domestic waste management. Poorly managed liquid and solid waste has polluted rivers, farmland, and forest areas, and disrupted the balance of local ecosystems. This study uses a qualitative approach through field observations, interviews with residents and related agencies, and secondary data analysis. The results of the study show that waste pollution has a direct impact on the decline in water quality, habitat damage, and the decline in biodiversity at several points in Karawang. In addition, the surrounding community also feels the impact through health problems and reduced agricultural yields. This study recommends the need to strengthen waste management regulations, increase supervision of industry, and involve the community in environmental conservation efforts. These findings are expected to be considered in the formulation of sustainable environmental policies in Karawang.

This study aims to examine the effect of sustainability reports, proxied by corporate social responsibility, and green accounting, proxied by the PROPER index, on financial performance, with company size as a control variable. The population in this study were manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2020-2024 period. A purposive sampling method was used to obtain the research sample. The company's official website, the Indonesia Stock Exchange, and the Ministry of Environment and Forestry were used to obtain sustainability reports and green accounting data. The analysis technique used was multiple linear regression. The results showed that sustainability reports had a significant positive effect on financial performance. Meanwhile, green accounting and company size had a positive but insignificant effect on financial performance

The potention of a village can be seen in the form of a map when the map comes with a description of the land resources and human resources as the backbone of the rural economy. Land resources can be reflected in the distribution of land use in the village, while the human resources can be illustrated by the small industries or existing SMEs. Map existing describes village areas and sometimes the picture were draw by a person who know the areas. Village map usually contains location or the location of the village facilities, roads, rivers and boundaries hamlet/ RW or village limits. Moreover village map always displays information surrounding neighboring villages. Deficiencies that exist in a map of the village is likely to occur because of the knowledge map-making has not been fully understood by the individual who made the map. It could provide wrong and not information accurate for people whose using the village map. Purpose of this activity is to provide knowledge about the knowledge map to participants. While the purpose of the activities of Community Services were to provide knowledge about the map and the identification of potential rural village in the manufacture of Potential Map. The implementation of the Community Services with interactive discussions by Focus Group Discussion. FGDs were conducted as a way to confirm the village boundaries, facilities and potential village. Community Services activities result were that participants have understood the potential of the village and the knowledge base map. In addition it has arranged a map of Potential Rural Dusun Pisangan, Kelurahan Sumberejo, Kecamatan Tempel, Kabupaten Sleman. The map has been handed over to the village and their representatives - each elementary school in the two villages. 

The company, which provides outsourcing services in various sectors such as cleaning services, security, administration, and others, primarily employs the canvassing method as its main market penetration strategy. This study uses a descriptive qualitative approach with data collection techniques through unstructured interviews and observation, aiming to analyze the Business Model Canvas (BMC) strategy. The results indicate that PT XYZ has implemented the nine elements of the BMC in an integrated manner, ranging from customer segmentation, value proposition, and communication channels to cost structure. The company targets customers from mid-to-large scale industries and government institutions.

Pendidikan memegang peranan penting dalam membangun generasi unggul, terutama dalam konteks ekonomi kreatif yang tengah berkembang pesat di Indonesia. Penelitian ini bertujuan untuk mengeksplorasi bagaimana inovasi pendidikan dapat berkontribusi pada pengembangan sumber daya manusia yang unggul, dengan fokus pada penerapan ekonomi kreatif di sektor pendidikan. Metode penelitian yang digunakan adalah kajian pustaka, dengan menganalisis berbagai sumber yang terkait dengan inovasi pendidikan dan ekonomi kreatif. Hasil penelitian menunjukkan bahwa inovasi pendidikan, termasuk kurikulum berbasis ekonomi kreatif, dapat memperkenalkan keterampilan dan pengetahuan baru yang dibutuhkan oleh generasi muda untuk berkecimpung dalam ekonomi digital dan industri kreatif. Selain itu, dukungan pembelajaran berbasis teknologi dan pengembangan keterampilan kewirausahaan menjadi faktor kunci dalam menyiapkan generasi yang adaptif dan inovatif. Penelitian ini memberikan rekomendasi untuk mengintegrasikan ekonomi kreatif ke dalam kurikulum pendidikan dan meningkatkan kolaborasi antara lembaga pendidikan dan sektor industri untuk menciptakan ekosistem yang mendukung inovasi dan kewirausahaan di Indonesia.

In the era of globalization and the Industrial Revolution 4.0 in the 21st century, critical thinking skills become a crucial competence that students must master. However, based on preliminary observations and previous research, it was found that many high school students lacked the ability to think critically in the learning process, especially in Islamic Education subjects. This research aims to find out how the problem solving method affects the critical thinking skills of students in PAI subjects in class XI of Purwakarta State High School 3. This research uses a quantitative approach with the one group pre-test post-test pre-experimental method. The research results showed that the average pre-test and post-test scores increased by 29.4%, the wilxocon hypothesis test also showed a significant influence from the application of problem solving methods in improving students' critical thinking skills. However, the results of the N-Gain calculation show that the effectiveness of the increase is in a low category. This indicates that although the problem solving method has a significant impact, the magnitude of the impact or effectiveness is still not optimal.

This study examines collaborative implementation strategies as an effective model for addressing employment challenges in the era of economic and technological transformation. Focusing on collaboration among the state, business sector, and labor unions, the study adopts a qualitative-descriptive approach through literature review, policy analysis, and case studies. Findings reveal that trilateral partnerships—inspired by the European concept of flexicurity—promote enhanced job security, worker productivity, and adaptability. The empowerment of labor unions through collective agreements and mediation has proven to strengthen industrial dialogue and prevent conflict. In Australia’s public sector, consultative committees involving union delegates and management demonstrate the effectiveness of consensus-based policymaking. Strategic recommendations include strengthening dialogic capacities, process digitalization, and the application of worker-driven social responsibility (WDSR) models for platform-based employment. The study concludes that multistakeholder collaborative networks are key to reinforcing labor market resilience and advancing social justice.

This study explores how Aman Kuba Coffee Shop in Yogyakarta manages its raw material inventory to maintain product quality and deliver excellent customer service. Effective inventory management is crucial to ensuring consistent coffee flavor and customer satisfaction. This research employs a qualitative method using a case study approach, involving direct observation of inventory management practices at the shop. Data were collected through interviews with the owner, manager, baristas, and customers; on-site observations; and examination of documents such as stock records and quality standards. The findings reveal that a structured and consistent inventory system plays a key role in preserving raw material quality. Moreover, efficient inventory management positively influences customer satisfaction and supports the overall operational efficiency of the coffee shop.

Micro, Small, and Medium Enterprise (MSME) revenues are affected by various factors that determine business continuity and the welfare of their owners. This study aims to analyze, both simultaneously and partially, the effects of e-commerce usage, business experience, and industrial agglomeration on the revenues of fashion-sector MSMEs in Denpasar City. A total of 100 fashion MSME operators were sampled, and the data were analyzed via multiple linear regression using SPSS 26. The resulting coefficient of determination (R²) is 0.684, indicating that e-commerce usage (X₁), business experience (X₂), and industrial agglomeration (X₃) collectively explain 68.4% of the variance in MSME revenue (Y), with the remaining 31.6% attributable to factors beyond this study. The analysis shows that, together, the three independent variables significantly affect MSME revenues; separately, each—e-commerce usage, business experience, and industrial agglomeration—exerts a positive and significant impact on the revenues of fashion-sector MSMEs in Denpasar.

Public speaking training serves as an effective step in enhancing the capacity of rural youth in facing the challenges of globalization and the Industrial Revolution 4.0 era. This study aims to empower the youth of Hutanamora Village through public speaking skills training as part of a community service program. The method applied uses a participatory approach involving 15 participants aged between 15 and 18 years. The results of the activity show a significant improvement in self-confidence, the ability to organize ideas, as well as verbal and nonverbal communication skills. In addition to technical improvements, the training also fostered critical awareness, reflective abilities, and stronger self-assurance when engaging with an audience. The implementation of this activity demonstrates that public speaking training is not only a practical learning tool but also a means of social empowerment and character development for the younger generation. Therefore, such training is recommended to be carried out continuously as part of youth development programs in rural areas.

Perkembangan teknologi layanan internet di Indonesia memengaruhi berbagai sektor industri, termasuk sektor makanan di PT Sarimelati Kencana Tbk. Perusahaan awalnya menggunakan layanan IndiHome, namun menghadapi tantangan seperti tingginya biaya dan ketidakstabilan jaringan yang berdampak pada efisiensi operasional. Sebagai alternatif, layanan Starlink hadir dengan jaringan satelit yang menjangkau wilayah luas dan mendapat respons publik yang lebih positif. Penelitian ini bertujuan untuk menganalisis sentimen masyarakat terhadap IndiHome dan Starlink menggunakan metode Naïve Bayes yang dievaluasi melalui K-Fold Cross Validation. Data dikumpulkan dari media sosial X (sebelumnya Twitter) dengan total 14.200 tweet (7100 tweet untuk IndiHome dan 7100 untuk Starlink), yang kemudian diproses melalui tahapan preprocessing seperti cleansing, tokenizing, stopword removal, dan stemming. Hasil pengujian menunjukkan bahwa metode Naïve Bayes memberikan akurasi terbaik pada data Starlink sebesar 83,74%, sedangkan pada IndiHome sebesar 73,31%. Analisis preferensi menunjukkan bahwa sentimen positif terhadap IndiHome sebesar 34%, sedangkan Starlink mencapai 47%.Temuan ini menunjukkan bahwa Starlink lebih unggul dalam persepsi publik dibandingkan IndiHome. Oleh karena itu, hasil penelitian ini dapat menjadi dasar pertimbangan strategis bagi PT Sarimelati Kencana Tbk. dalam memilih penyedia layanan internet yang lebih stabil, efisien, dan mendukung kelancaran operasional perusahaan.

This research analyzes the positive impact of visual branding on the development and market position of MSMEs through case studies on Brodo and Adorable Projects. Visual branding is a crucial element in shaping consumer perceptions and increasing the competitiveness of MSMEs amidst increasingly fierce industrial competition. This research uses semiotic analysis methods to examine the visual signs in the logo, colors, typography and other elements that are the visual characteristics of the two brands. The analysis was carried out using a semiotic qualitative approach. Effective visual branding not only strengthens brand identity in the market, but also creates a positive emotional connection with consumers. This study confirms the importance of investing in attractive, consistent and culturally relevant visual elements to build sustainable and highly competitive MSME brands.

The impacts of wastewater (liquid waste) include contamination and pollution of surface water and other water bodies utilized by humans, as well as disruption to aquatic life. Wastewater generated from plate washing processes in offset printing industries contains toxic substances that can harm the environment, such as ink pigments, additives, alcohol, and other hazardous chemicals. This study aims to reduce the environmental impact caused by plate washing wastewater. The method used in this research is the Jar Test, which is commonly applied to evaluate the effectiveness of coagulants in water and wastewater treatment. Based on the findings, this method successfully reduced the Total Dissolved Solids (TDS) level by 18%. These results indicate that the use of alum as a coagulant has a significant effect on altering the chemical composition of the plate washing wastewater, thereby contributing to pollution reduction

Berkembangnya industri kuliner di Indonesia yang pesat menuntut pengusaha untuk beradaptasi dengan cepat, terutama dalam teknologi dan pemasaran. Karena Masih terlalu banyak pengusaha yang masih mengandalkan metode pemesanan dan promosi manual, maka dari itu penerapan Customer Relationship Management (CRM) menjadi solusi yang efektif untuk menarik pelanggan baru dan mempertahankan loyalitas konsumen. Penelitian ini fokus pada penerapan CRM di Rainbow Cafe, yang bertujuan dalam memikat konsumen baru dan meningkatkan loyalitas konsumen di Rainbow Cafe. Metode penelitian yang digunakan adalah analisis kualitatif melalui wawancara dan survei kepada konsumen serta pengusaha. Hasil penelitian menunjukkan bahwa penerapan CRM sangatlah penting dikarenakan dapat meningkatkan interaksi dengan konsumen, mempercepat proses pemesanan, dan meningkatkan kepuasan konsumen. Kesimpulan dari penelitian ini menegaskan bahwa implementasi CRM tidak hanya penting untuk meningkatkan loyalitas konsumen, tetapi juga sebagai strategi yang krusial dalam menghadapi persaingan di industri kuliner yang semakin ketat dan untuk interaksi dengan konsumen lebih efektif.

Kebakaran masih menjadi masalah serius dengan dampak besar, baik secara materi maupun korban jiwa. Deteksi yang lambat dan alarm konvensional yang tidak responsif menjadi penyebab utama tingginya tingkat kerusakan. Penelitian ini mengusulkan sistem deteksi kebakaran berbasis Internet of Things (IoT) yang mengintegrasikan multi-sensor dengan platform IFTTT (If This, Then That). Sistem ini menggabungkan sensor asap (MQ5, MQ9), suhu (DHT22), dan api, dengan NodeMCU ESP8266 sebagai pusat kendali, serta mengirim notifikasi real-time melalui WhatsApp. Tujuannya adalah meningkatkan akurasi deteksi dan mengurangi alarm palsu. Pengujian dilakukan dengan membandingkan sistem konvensional dan sistem IoT pada berbagai skenario kebakaran. Hasil menunjukkan bahwa sistem IoT memiliki keunggulan dalam kecepatan notifikasi (kurang dari 10 detik) dan kemampuan menyampaikan lokasi secara akurat. Meskipun memerlukan biaya awal lebih tinggi, efektivitas sistem ini dalam meningkatkan respons darurat menjadikannya solusi yang layak. Sistem ini cocok diterapkan di rumah, kantor, maupun fasilitas industri, serta memiliki potensi besar dalam pengembangan sistem keselamatan kebakaran yang lebih adaptif dan efisien di masa depan

This research aims to create batik tulis motifs with inspiration from three main plantation commodities in North Labuhanbatu Regency, North Sumatra, namely palm oil, rubber, and cocoa. These three plants are not only economically important, but also have philosophical values that can be raised as visual and cultural wealth in the form of batik motifs. The method used in the creation of the work consists of three stages, namely exploration, design, and realization. Exploration is done through literature study, direct observation, and visual documentation of the morphology of the three plants. The design stage involved the stilation and deformation of the plant forms into batik motif designs. Furthermore, the realization stage was carried out using the written batik technique using canting on mori cloth. The research resulted in 12 written batik works that combine elements of aesthetics, philosophy of life, and the locality value of the Labuhanbatu Utara community. This research is expected to enrich the repertoire of contemporary batik design while supporting cultural preservation and the development of local wisdom-based creative industries.

The objective of this study is to examine whether the macroeconomic variables Exchange Rate, Money Supply (M2), and the international stock indices Dow Jones Islamic Market (DJIM) and Dow Jones Industrial Average (DJIA) have an influence on the movement of Sharia stocks in Indonesia and Malaysia (Jakarta Islamic Index and FTSE Bursa Malaysia Hijrah Shariah Index). The analytical method used in this research is multiple regression analysis. The data utilized are monthly data spanning the period from January 2015 to December 2024. The results of the study indicate that the Jakarta Islamic Index (JII) is significantly influenced by the Exchange Rate and the Dow Jones Industrial Average (DJIA). Specifically, both the Exchange Rate and DJIA show effects that are consistent with the hypothesis expectations. The Exchange Rate has a negative and significant effect on the Jakarta Islamic Index (JII), while the DJIA has a positive and significant effect. Meanwhile, the Money Supply (M2) and the Dow Jones Islamic Market (DJIM) are not found to have a significant effect on the Jakarta Islamic Index (JII). The FTSE Bursa Malaysia Hijrah Shariah Index (FHSI), on the other hand, is significantly influenced by the Dow Jones Islamic Market (DJIM). Specifically, DJIM has a positive and significant effect on FHSI. Conversely, the Exchange Rate, Money Supply (M2), and Dow Jones Industrial Average (DJIA) are not found to have a significant effect on the FTSE Bursa Malaysia Hijrah Shariah Index (FHSI).

This research is motivated by the development of the local fashion industry driving increasingly competitive competition, including in the bag product sector. This study aims to determine the effect of product design, word of mouth, and price on purchasing decisions for TBLZ Official bag products in Kediri, both partially and simultaneously. The approach used is quantitative research with a causal research type. The sample in this study amounted to 100 respondents who were TBLZ Official consumers. The sampling technique used the purposive sampling method, while data analysis was carried out using multiple linear regression using SPSS software version 25. The results of the study indicate that partially the variables of product design, word of mouth, and price have a significant effect on purchasing decisions, as indicated by their respective significance values ​​below 0.05. Simultaneously, the three variables also have a significant effect on purchasing decisions, with a calculated F value of 330.712 and a significance of 0.001. The coefficient of determination (Adjusted R²) value of 0.909 indicates that 90.9% of the variation in purchasing decisions can be explained by the three independent variables. Thus, companies are advised to focus on design innovation, strengthen word of mouth strategies, and consider appropriate pricing in order to increase consumer purchasing decisions. Keywords: Product Design, Word of Mouth, Price, Purchase Decision, Tblz Official Abstrak. Penelitian ini dilatar belakangi oleh perkembangan industri fashion lokal mendorong persaingan yang semakin kompetitif, termasuk dalam sektor produk tas. Penelitian ini bertujuan untuk mengetahui pengaruh desain produk, word of mouth, dan harga terhadap keputusan pembelian produk tas TBLZ Official di Kediri, baik secara parsial maupun simultan. Pendekatan yang digunakan adalah penelitian kuantitatif dengan jenis penelitian kausal. Sampel dalam penelitian ini berjumlah 100 responden yang merupakan konsumen TBLZ Official. Teknik pengambilan sampel menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi linier berganda menggunakan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel desain produk, word of mouth, dan harga berpengaruh signifikan terhadap keputusan pembelian, yang ditunjukkan dengan nilai signifikansi masing-masing di bawah 0,05. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap keputusan pembelian, dengan nilai F hitung sebesar 330,712 dan signifikansi 0,001. Nilai koefisien determinasi (Adjusted R²) sebesar 0,909 mengindikasikan bahwa 90,9% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel independen. Dengan demikian, perusahaan disarankan untuk fokus pada inovasi desain, memperkuat strategi word of mouth, serta mempertimbangkan penetapan harga yang sesuai agar dapat meningkatkan keputusan pembelian konsumen.   Kata kunci: Desain Produk, Word Of Mouth, Harga, Keputusan Pembelian, Tblz Official