Publication Search

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

Vocational High School (SMK) students' lack of preparation for their future often contributes to the high unemployment rate among vocational graduates. This Community Service (PKM) activity aims to implement the POAC (Planning, Organizing, Implementing, and Controlling) management function as a framework for SMK Sasmita Jaya 2 students to manage their career and academic planning more systematically and purposefully. The methods used include outreach, participatory discussions, and mentoring in utilizing professional digital platforms to support job readiness and self-development. The activity results indicate an increase in student awareness in setting clearer, more realistic, and measurable post-graduation goals. The implementation of the POAC strategy has been proven to help students transform intentions into concrete steps through the development of a focused and sustainable action plan. In addition, students are able to develop a more structured career roadmap based on their interests and competencies, and increase their confidence in facing job selection and further education. This program also encourages collaboration with industry and alumni to broaden students' horizons and future career opportunities.

Limited competence among teachers in systematically managing scientific references remains one of the main challenges in producing high-quality scientific writing. This community service activity aims to enhance the competence of Biology MGMP teachers in Sidoarjo in reference management through a Smart Referencing approach using the Mendeley application as a Reference Management System. The methods employed include training sessions, hands-on practice, and mentoring in the use of Mendeley, covering installation, library management, and the automatic integration of citations and bibliographies into scientific documents. The evaluation of the activity was conducted through questionnaire distribution to measure participants’ improvement in understanding and skills. The analysis results indicate that several technical aspects, such as the use of the Mendeley plugin in Microsoft Word (score = 3.40) and the overall ease of use of the application (score = 3.00), fall into the high category on a maximum scale of 4. This suggests that although the application is perceived as useful, there is still a need for initial adaptation in its usage. Furthermore, the overall mean score of all questionnaire items is 3.74, with a satisfaction index of 93.5%, which falls into the very high category. These findings indicate that the Mendeley-based Smart Referencing training received very positive responses and was effective in improving participants’ understanding and skills in reference management for scientific writing.

Abstract. This study aims to analyze the influence of psychological safety on sustainable innovation with communication behavior as a mediating variable. The research design used a quantitative approach with a survey method on employees of PT Morich Indo Fashion. Sampling was conducted using the Slovin formula and obtained respondents who were analyzed using Partial Least Squares (PLS). The results showed that psychological safety has a positive effect on sustainable innovation and communication behavior. In addition, communication behavior also has a positive effect on sustainable innovation and mediates the relationship between psychological safety and sustainable innovation. These findings emphasize the importance of creating a psychologically safe climate and effective communication to encourage sustainable innovation in organizations.   Keywords: Psychological Safety; Communication Behavior; Sustainable Innovation; Partial Least Squares; Human Resource Management

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.

Green transportation policy has increasingly been regarded as a cornerstone of urban mobility reform worldwide, yet its explicit orientation toward cyclist safety remains insufficiently developed. This paper examines how sustainable transportation management policies can be normatively designed to advance cyclist safety as a primary policy objective, not a secondary concern. Drawing on a qualitative literature review, the study explores the structural relationship between green transportation frameworks and the protection of cyclists within urban road systems. The discussion covers key policy dimensions including physical infrastructure standards, speed regulation, legal frameworks, public education, technological support systems, and inter-agency coordination. The study argues that a coherent policy architecture is essential for ensuring that the promotion of cycling as a low-emission mode is accompanied by robust safety provisions. Without this coherence, green transportation policy risks generating a structural contradiction between its environmental aspirations and its duty of care toward vulnerable road users. The findings affirm that cyclist safety and environmental sustainability are mutually reinforcing values that must be embedded together within any credible urban transportation governance framework.

This study aims to analyze the factors that influence the residential spatial system of the Marori and Mengge ethnic groups in Wasur Village, Merauke, South Papua, in the context of their involvement in the eucalyptus oil industry as a leading tourism product of Wasur National Park. A rationalistic qualitative approach is used with the main theory of behavioral setting to examine the relationship between behavior, local culture, and spatial structure. The results of the study indicate that houses not only function as domestic spaces, but also as places for the production of eucalyptus oil, especially at the packaging stage. The overlapping use of space causes space invasion, changes in function, and the emergence of high spatial flexibility. The space of the house undergoes a temporal functional transformation, adjusting to the intensity of economic activities and cultural rituals of the community. Private, semi-public, and spiritual spaces experience shifting boundaries, which have an impact on social relationship patterns and living comfort. This study also found that social structure, customary values (Boan/marga), and division of customary areas play an important role in the formation of the spatial system. These findings are expected to be an important contribution to the development of residential architecture based on behavior and local wisdom, as well as community-based conservation area management. This study also highlights the urgency of preserving the culture and existence of indigenous tribes amidst the current of modernization and the threat of extinction.

This study aims to analyze the implementation of the Majikan (Sesarengan Book Study Community) activities, identify supporting and inhibiting factors in the implementation of activities, and examine the contribution of the “Majikan” activities to the development of Islamic education in the community. This study uses a qualitative approach taking the object of the implementation of Islamic education through the “Majikan” activities located in Jatiluhur Village, Rowokele District, Kebumen Regency, with research subjects including the chairman of GP Ansor, the administrators of the “Majikan” activities, religious leaders, and the congregation participating in the “Majikan” activities. Data were obtained through in-depth interviews, observations, and documentation to then be analyzed descriptively. The results of the study indicate that the Majikan (Sesarengan Book Study Community) activities in Jatiluhur Village are carried out consistently as a form of community-based non-formal Islamic education. These activities include reading sholawat, studying fiqh books regarding basic worship using the bandongan method, as well as closing prayers and mushafahah. This activity was driven by community involvement and support from the village government, despite challenges such as differences in educational backgrounds, time constraints, weather conditions, and location. The contribution of the "Majikan" program is to improve religious understanding, foster appropriate worship behavior, strengthen Islamic brotherhood, and raise social awareness through alms management.

Children in Tambak Osowilangun Village have high access to digital technology, but their digital financial literacy remains very low. Technology is generally used only for entertainment and social media without an understanding of its economic value. This condition is exacerbated by limited supervision from parents, the majority of whom work in the industrial sector, leaving children vulnerable to uncontrolled consumer behavior online. This community service activity aims to equip children in Tambak Osowilangun Village with a basic understanding of modern economics. The main focus is to improve their ability to manage their finances wisely, introduce the concept of digital savings, and develop critical thinking skills so they can distinguish between needs and wants in the technology era. The program uses the Participatory Action Research (PAR) method, which involves the active participation of children through a spiral of stages: planning, action, observation, and reflection. Data was collected through participant observation to monitor the learning dynamics of participants during the educational sessions. The implementation of the activity showed a significant increase in participants' financial understanding. Children became more aware of the risks of digital fraud and began to understand how financial applications work. Through interactive discussion sessions, high enthusiasm was generated, shifting the children's mindset from mere entertainment users to financially savvy technology users. The synergy between students and the community has succeeded in fostering a disciplined and responsible economic character in the young generation in the village.

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

Management psychology is a crucial aspect in enhancing learning effectiveness and improving the performance of educational institutions in the face of contemporary educational challenges. This approach emphasizes the role of psychological factors such as motivation, leadership, communication, and organizational culture in supporting effective educational management. This study aims to examine the role of management psychology in improving educational quality and to explore how psychological aspects contribute to organizational effectiveness. The research uses a literature review method, drawing data from Google Scholar and Publish or Perish (PoP) with publications from 2020 to 2026 using the keyword “management psychology.” From 21 initial articles, 15 met the screening criteria, and five main articles were analyzed in depth. The findings highlight three key themes: improving performance and learning outcomes, strengthening leadership and organizational communication, and managing conflict and human resources. Overall, the literature shows that psychological approaches significantly enhance the effectiveness of educational organizations. In conclusion, management psychology plays a strategic role in educational management, and future research should expand the scope of literature and integrate quantitative methods to strengthen empirical findings.  

Waste management remains a critical environmental issue due to the lack of public awareness in separating organic and inorganic waste, resulting in accumulation and environmental pollution This study aims to analyze and evaluate the development of automatic waste sorting systems based on proximity sensors with full-capacity notification using a Systematic Literature Review (SLR) approach.. The proposed system utilizes a combination of sensors, including proximity sensors for material identification and ultrasonic sensors for detecting object presence and bin capacity, integrated with a microcontroller for real-time processing. Additionally, the system is equipped with IoT-based monitoring that allows users to receive notifications when the waste bin reaches its capacity. The research method involves system design, hardware and software integration, and functional testing to evaluate system performance. The results indicate that the system is capable of sorting waste automatically with a high level of accuracy and responsiveness, while also providing real-time monitoring to support waste management operations. The implementation of this system can reduce manual intervention, increase operational efficiency, and promote better waste segregation practices. Furthermore, this study highlights the potential of integrating smart technology into environmental management systems, contributing both theoretically and practically to the development of sustainable waste management solutions.

This research has a purpose so that we can know the organization of Muhammadiyah can exist in facing the challenges of the current era, there are many factors or supporting elements in the Muhammadiyah organization so that this organization is able to exist to face the challenges of the current era, starting from the beliefs of the Muhammadiyah organization, the values of Muhammadiyah, the culture of the Muhammadiyah organization, and the leadership management system in the Muhammadiyah organization, by using a research approach Systematic Literature Review (SLR) or literature research, the researcher collected literature about how Muhammadiyah can exist in facing the challenges of the current times, the researcher found that there are many factors or elements in the Muhammadiyah organization that show that Muhammadiyah is able to exist in facing the challenges of the times, starting from a strong belief in the teachings of Islam that adheres to the Qur'an and As-Sunnah Al-maqbulah and enshrined in the Muhammadiyah Principles of Belief and Ideals (MKCH), the values contained in the Islamic Life Guidelines for Muhammadiyah Citizens (PHIWM), a neatly structured and disciplined organizational culture, and the management system of Muhammadiyah's leadership which has elements of Ulama', Intellectual, Academic, Legal, and Rational are able to present new cadres who will be able to carry the wheels of the Muhammadiyah organization so that they can continue to exist in facing the challenges of the times.

Chronic Coronary Syndrome (CCS) is a contemporary term that replaces stable coronary artery disease (CAD) and describes a spectrum of clinical conditions resulting from chronic abnormalities of the coronary arteries. This condition is characterized by a mismatch between myocardial oxygen supply and demand that is transient and reversible, commonly presenting as stable angina pectoris. CCS contributes significantly to global cardiovascular morbidity and mortality, including in Indonesia. The underlying pathophysiology primarily involves atherosclerosis and microvascular dysfunction leading to myocardial ischemia. Diagnosis is established through comprehensive history taking, physical examination, and both invasive and non-invasive investigations such as electrocardiography, stress testing, and cardiac imaging. Risk stratification using pre-test probability plays a crucial role in guiding further diagnostic evaluation. The management of CCS aims to relieve symptoms and prevent adverse cardiovascular events through pharmacological and non-pharmacological approaches, as well as revascularization when indicated. Pharmacological therapy includes antianginal agents, antiplatelet drugs, and lipid-lowering agents, while lifestyle modifications such as smoking cessation, healthy diet, and regular physical activity are essential in preventing disease progression. With accurate diagnosis and comprehensive management, the morbidity and mortality associated with CCS can be reduced.

This study aims to analyze and design a marketing strategy training program to improve the performance of marketing personnel at Titan (Home) WiFi as an internet service provider. In the increasingly competitive digital era, effective marketing strategies are essential to enhance customer acquisition, retention, and overall business performance. This training focuses on strengthening marketing competencies, including market analysis, digital marketing utilization, customer relationship management, and communication skills.The method used in this study is a descriptive qualitative approach involving 21 marketing personnel as participants. Data were collected through observation, semi-structured interviews, questionnaires, and documentation. The evaluation of the training program was conducted by comparing participants’ understanding before and after the training, supported by questionnaire scores and interview results.The results indicate that 83% of participants showed improved understanding of target market analysis and digital marketing strategies, while 78% demonstrated better communication and customer relationship management skills. In addition, there was a 20% increase in promotional effectiveness and a 15% improvement in customer satisfaction based on internal performance data. These findings suggest that the implementation of structured marketing strategy training can significantly enhance marketers’ competencies, optimize promotional activities, and improve service quality. Therefore, continuous and adaptive training programs are recommended to ensure sustainable marketing performance improvement in the dynamic telecommunications industry

Low financial literacy among students, particularly in Islamic boarding schools, poses a challenge in fostering early economic independence. At Pondok Pesantren NW Montong Lisung, students generally lack the ability to manage pocket money, maintain financial records, and develop saving habits. This condition underlies the implementation of a community service program aimed at building smart financial habits through financial management education. The method employed a participatory approach consisting of counseling, training, and mentoring stages. Evaluation was conducted using pre-test and post-test, observation, and assessment of students’ financial record practices. The results showed a significant improvement in students’ financial literacy, increasing from an average of 42.5% to 79.5%, along with positive behavioral changes such as increased saving habits and better expense control. These findings indicate that financial management education is effective in improving students’ financial understanding and skills. Therefore, this program is important to be implemented sustainably to support the development of students’ economic independence in the future.

Floods are the most frequent hydrometeorological disasters in Indonesia and significantly contribute to increased trauma cases and disruption of healthcare services, particularly in vulnerable regions such as Aceh Province. These conditions are exacerbated by limited resources, damaged health facilities, and restricted access to referral centers. This study aims to examine the implementation of early emergency surgical management during flood disasters based on damage control surgery principles and international guidelines. A descriptive qualitative approach was employed through a literature review combined with field observations conducted during the emergency response phase of flood disasters in Bireuen Regency. Data were collected from direct clinical observations, brief interviews with healthcare providers, and documentation of trauma cases requiring early surgical intervention. The results indicate that effective patient stabilization can be achieved despite limited resources through airway, breathing, and circulation (ABC) management, hemorrhage control, wound irrigation, and fracture immobilization using simple and improvised equipment. Approximately 90% of patients were successfully stabilized prior to referral to definitive healthcare facilities. In conclusion, adaptive and timely application of damage control surgery principles plays a crucial role in saving lives and strengthening emergency surgical response during flood disasters.

One of the most actively traded and liquid stock groups in the capital market is the LQ45 index, which consistently attracts investor attention due to its strong market capitalization and transaction volume. This study aims to analyze the influence of financial performance and financial management strategies on firm value among companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2018–2022 period. The study population consisted of 73 LQ45-indexed companies, with purposive sampling used to select 23 companies that met the research criteria. This research employed a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The findings indicate that profitability and leverage have a positive and significant effect on firm value. In addition, profitability and leverage also positively influence firm size, indicating that companies with stronger profitability and effective debt management tend to expand their operational scale. However, firm size does not significantly affect firm value and is unable to mediate the relationship between profitability, leverage, and firm value. These results suggest that investors place greater emphasis on profitability and leverage indicators than company size when evaluating firm value in LQ45 companies. Therefore, effective financial performance remains the primary factor in enhancing corporate value and investor confidence.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

The issue of education financing in Indonesia, particularly in Islamic educational institutions, remains a challenge even though the national education budget has reached 20%. High operational costs, uneven budget distribution, and limited resources are obstacles to improving the quality of education and empowering the Islamic community. In this case, productive waqf presents itself as a sharia economic instrument that has the potential to support sustainable education financing and community development. This study aims to analyze the management strategy of productive waqf in empowering the Islamic community at the Lampung Al-Qur'an Center (LAC) and review it from the perspective of Islamic jurisprudence (fiqh muamalah) and waqf management. The study used a field method with a descriptive qualitative approach through interviews, observation, and documentation. The theories used are George R. Terry's management theory and Jim Ife's community empowerment theory. The results show that the productive waqf management strategy at LAC is carried out through waqf fund collection, management of Al-Qur'an education, socio-religious development, and community empowerment programs based on Islamic education. This management contributes to improving the quality of education, strengthening Islamic values, and social and economic empowerment of the community. From a muamalah jurisprudence perspective, the practice of productive waqf in LAC has a strong sharia basis because it is oriented towards the welfare of the community and the sustainability of the waqf's benefits. Thus, productive waqf in LAC can be an alternative for financing Islamic education and sustainable community empowerment.