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

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Holding a socialization activity to teach 6th grade students at SD 014662 the habit of saving money from an early age. This activity aims to foster students' interest in saving money. Character education, including learning about money and the habit of saving money from an early age, is the main basis for this activity because many elementary school students are still not interested in saving money. The main objectives of this outreach program are to raise awareness of the benefits of saving, encourage students to get into the habit of saving, train them in self-control, introduce them to basic financial services, and enhance their creativity by making piggy banks from recycled materials. The program implementation method is divided into several stages, namely coordination, media preparation, outreach, and piggy bank making. This activity was carried out face-to-face at SD 014662 Desa Perk.Gunung Melayu. The target of this activity was 6 sixth-grade students of SD 014662 aged between 11 and 12 years old. Various activities were carried out, including presenting material on the definition, benefits, and socialization of how to save money. In addition, there were also practical activities, namely making piggy banks from used cans and determining savings targets. The savings socialization activity was carried out smoothly and succeeded in arousing students' interest in saving money. They also gained a better understanding of the meaning, benefits, and methods of saving money. All sixth-grade students appeared enthusiastic and interested, listening attentively to the material and actively asking and answering questions. The activity of making and decorating piggy banks from used cans also successfully stimulated the students' creativity. In addition, students began putting their remaining pocket money into the piggy banks and setting savings targets, indicating a shift in habits from being consumptive to being more economical. From the results of these activities, it can be concluded that socializing the habit of saving from an early age with a practical and interactive approach is very effective in increasing interest and forming disciplined habits in managing children's money.

This Independent Community Service Program (KKN Mandiri) was conducted to foster the habit of saving and to enhance students’ understanding of the fundamental principles of Islamic finance in Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, North Sumatra Province. The program was designed as an educational-based community engagement activity involving students, teachers, and local residents. The implementation methods included educational approaches such as socialization, counseling, interactive discussions, saving practice sessions, and community service activities as collaborative learning media. The results revealed a significant improvement in students’ awareness of the importance of saving from an early age, their ability to manage pocket money effectively, and their understanding of Islamic financial values such as the prohibition of riba (usury), fairness in transactions, and the importance of seeking blessings in wealth. Furthermore, this program strengthened community and school participation in supporting sustainable Islamic financial literacy initiatives. Overall, the KKN activity had a positive impact on shaping students’ financial intelligence, discipline, and Islamic moral character.

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

This study investigates the occurrence and functions of nonstandard language variation in Instagram headlines posted by @folkative, a popular digital media account known for its creative use of informal language. Despite the growing attention to social media discourse, little research has focused on how nonstandard forms operate in short, attention-grabbing digital headlines. Guided by Labov’s (1972) variationist sociolinguistic framework, this study employs a descriptive qualitative method complemented by simple quantification. The data consist of headlines uploaded by @folkative throughout September 2025. The analysis reveals four main types of nonstandard variation: code-mixing, nonstandard spelling, colloquial expressions, and lexical innovation. Among these, code-mixing appears most frequently (33.93%). The use of nonstandard language is not arbitrary but rather reflects deliberate stylistic and social choices. These variations serve several communicative and pragmatic functions, including attracting readers’ attention, conveying humor, saving space within limited character counts, expressing solidarity with followers, and constructing a modern, cosmopolitan online identity. The findings demonstrate that nonstandard language in Instagram headlines contributes to meaning-making and audience engagement, showing how Indonesian users creatively manipulate linguistic resources to suit digital communication norms.

The low level of financial literacy among students, especially Generation Z, has become a serious concern that requires solutions to face the increasingly complex challenges of the modern economy. Many students still do not fully understand the importance of financial management and continue to exhibit high consumer behavior due to the lack of financial education provided from an early age. This community service activity aims to enhance students' understanding of the importance of financial literacy through the habit of saving, which can be started at a young age as a form of simple yet highly effective financial management. The methods used in this activity include interactive lectures, pocket money management simulations, group discussions, and educational quizzes designed to increase students' active participation. The results of the activity show an increase in students' awareness of the importance of saving, as well as their ability to manage personal finances in a more directed, wise, and responsible manner in everyday life. This shows that financial education based on saving habits can help students achieve better financial management in the future.

The low level of financial literacy in Indonesia, which only reached 49.68% according to the Financial Services Authority (OJK) in 2022, highlights the urgency of financial education from an early age. Children aged 11–12 are at an ideal developmental stage to understand basic financial concepts such as income, expenses, saving, and delayed gratification. This study aims to introduce financial literacy through an interactive learning medium in the form of a board game. Board games are chosen because they enhance children's engagement in learning while playing and serve as an alternative to excessive gadget use. Through gameplay, children practice financial decision-making by simulating buying and selling activities, managing expenses, and choosing to save. This approach also supports the development of children's self-efficacy, which refers to their belief in their ability to manage financial tasks. By applying this method, children are expected not only to understand the value of money but also to implement basic financial management skills in daily life. Educational board games offer an effective tool for instilling healthy financial habits from an early age.

This study aims to analyze the perceptions of teachers at Pondok Pesantren Assalafiyah Nurul Hidayah Pangkalpinang regarding Islamic banking. Despite the religious background of the teachers, the findings reveal that the majority still use conventional banks due to limited knowledge about Islamic banking principles, lack of socialization, and practical reasons such as convenience and proximity. The research uses a qualitative descriptive method involving 21 teachers through in-depth interviews, observations, and documentation. The results indicate that while the teachers have a generally positive view of Islamic banking, their understanding remains partial, particularly regarding profit-sharing mechanisms, riba prohibition, and Islamic financial products. Moreover, their interest in saving at Islamic banks is potential but requires further education and socialization to encourage real participation. This research highlights the need for more proactive promotion and financial literacy programs from Islamic banking institutions to increase public awareness, especially among religious educators, regarding the use of sharia-compliant financial services.

The Community Service Program (KKN) is the answer for students to face these challenges. Elementary school students' awareness of saving is still relatively low. Many students prefer to spend their pocket money on momentary desires rather than saving it. This condition indicates that financial literacy in children is still limited. The main objective of this socialization activity is carried out with an approach that is appropriate to the age of elementary school children, for example, such as games, simulations, or simple counseling. By using such methods, students not only understand the concept of saving, but also have a desire to do it. In addition, this socialization activity instills an attitude of independence and discipline. The socialization program was held as an effort to provide insight and instill awareness to students of Elementary School 014662, Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, and was attended by students in grades 4, 5, and 6 regarding the benefits of saving. To facilitate student understanding, the team demonstrated the practice of saving by using piggy banks and money as concrete examples. After students received material on the importance of saving, the activity continued with a quiz session to increase enthusiasm and test their understanding of the newly presented material. The socialization of the love of saving program, carried out through the Community Service Program (KKN), has proven to be effective in fostering understanding and awareness among elementary school students about the importance of saving from an early age.

Financial literacy is an essential skill that needs to be instilled from an early age so that the younger generation develops the ability and habit of managing money wisely. This study focuses on efforts to improve financial literacy through savings awareness among children in Ndeskati Village. The background of this research is based on the low understanding of children about the importance of saving and the lack of age-appropriate financial education facilities. The research method employed is a qualitative approach involving observation, interviews, and direct practice of saving activities through a simple program. The findings show that children begin to understand the concept of saving not only as storing money but also as a step toward achieving future goals. Furthermore, the active participation of parents and mentors plays an important role in building consistent saving habits. Through this financial literacy program based on savings awareness, it is expected to create a generation that is disciplined, responsible, and capable of managing finances properly from an early age.

This article analyzes the fundamental differences between the mechanisms of fund collection and fund distribution in Islamic banks and conventional banks in Indonesia, based on DSN-MUI Fatwas and banking regulations. In general, both types of banks serve the same function—to collect and distribute funds to support economic activities. However, the main distinction lies in their operational principles. Conventional banks operate using a fixed interest system, establishing a creditor–debtor relationship. In contrast, Islamic banks operate based on Sharia principles that prohibit riba (usury). In fund collection, conventional banks use interest-based savings and deposit products, while Islamic banks apply Wadiah (safekeeping) and Mudharabah (profit-sharing investment) contracts. Regarding fund distribution, conventional banks provide interest-bearing loans, whereas Islamic banks offer financing through Sharia contracts such as Murabahah (cost-plus sale), Musyarakah (partnership), Mudharabah (profit-sharing), and Ijarah (leasing), emphasizing cooperation and risk-sharing. Although Islamic banking is regulated under Law No. 21 of 2008 and DSN-MUI Fatwas, it still faces several challenges, including the dominance of Murabahah financing and the low level of public literacy regarding Islamic financial systems.

The free lunch program at SD Negeri 101 Central Maluku has drawn significant attention, particularly from parents who are the primary stakeholders of this initiative. Based on in-depth interviews with 20 parents from various economic and social backgrounds, it was found that the majority of respondents responded positively to the implementation of the program. They considered it highly beneficial in reducing daily household expenses, especially for their children's meals during school hours. Approximately 85% of parents stated that since the launch of the free lunch program, they no longer needed to provide their children with pocket money or meals from home. This not only reduces daily expenses but also provides peace of mind, knowing that their children are receiving adequate nutrition at school. These findings align with Fitriyani (2022), who stated that school meal programs directly contribute to family economic savings. On the other hand, a small portion of respondents (around 15%) expressed concerns about the quality and hygiene of the food provided. They emphasized the importance of supervision in the preparation and distribution process, ensuring that the program meets not only quantity standards but also nutritional quality and cleanliness. This concern is crucial as it directly relates to students' health. Overall, this study indicates that parents’ perceptions of the free lunch program at SD Negeri 101 Central Maluku are generally positive, with critical notes on food quality, parental involvement, and funding sustainability. These findings offer strong recommendations for policymakers to strengthen this program as part of efforts to improve the quality of basic education in the region.

The main issue faced by MSME actors is limited capital, which hinders business development and their well-being. This study aims to evaluate the impact of the micro-financing program on improving the well-being of MSME actors, with a case study at the "Maju Makmur" Women’s Cooperative in Minggirsari Village. Using a qualitative approach, the study found that the provision of capital to MSME actors in the cooperative has been well-implemented and has had a positive impact, particularly in increasing income, economic activities, and the ability to meet daily needs. Supporting factors for the success of this program include government funding support, good cooperative management, clear implementation and technical guidelines, and community support. On the other hand, hindering factors include the presence of other financial institutions in the village, causing cooperative members to have savings in other places, as well as bad loans and a lack of socialization regarding the micro-financing program. Overall, the micro-financing program at the "Maju Makmur" Women's Cooperative has significantly benefited the improvement of MSME actors' well-being in Minggirsari Village.

Population growth and lifestyle changes in Indonesia have led to complex waste management issues, negatively impacting social, health, and environmental sustainability aspects. To address this, a sustainable management approach that actively involves community participation is necessary. The concept of a Waste Bank, based on the 3R principles (Reduce, Reuse, Recycle), emerges as a strategic, community-based solution. This community service program aims to encourage active community participation in the Waste Bank program in Tanjung Uban Selatan, Bintan Regency, while supporting the realization of a Smart City based on intelligent and participatory environments. The methodology used is a qualitative approach to gain in-depth understanding. Primary data collection was carried out through interviews, participatory observations, and documentation studies. Key informants were purposively selected from various stakeholders, including Waste Bank administrators, local government representatives, and community members. The results show that, although initially challenging to increase community participation, the program has had a significant positive impact. It successfully shifted the community's view of waste as a valuable economic resource. Quantitatively, this is reflected in stable income from the sale of high-quality inorganic waste, such as metals and electronic waste. The program also led to strategic innovations, including sustainable education, waste savings incentives, social media use, and the "Dasi Umat" empowerment program. The success of this program, strengthened by awards at the district and national levels, makes it a model for sustainable waste management focused on community empowerment and supporting smart city development.

Energy audits are an essential step in supporting the efficiency of electricity utilization, particularly in large-scale commercial buildings such as shopping malls. This study was conducted to measure and analyze electricity consumption at Pollux Malls Paragon Semarang using a direct measurement approach combined with historical monitoring of energy consumption. The main focus of the audit was on the lighting system and the Heating, Ventilation, and Air Conditioning (HVAC) system from the Basement to the 6th Floor. Measurement results showed that the Energy Consumption Intensity (ECI) ranged between 39.94–45.20 kWh/m²/month, far above the national efficiency standard (maximum 18.5 kWh/m²/month), indicating a highly wasteful energy usage condition. The two main systems contributing to the largest share of consumption were HVAC and lighting, with a combined estimated share exceeding 60% of the total monthly energy use. Based on the analysis, several energy-saving opportunities were identified, including the replacement of energy-efficient lighting (LED), installation of automatic control systems (light, temperature, and timer sensors), and regular maintenance of HVAC systems. With the implementation of technical, managerial, and operational efficiency strategies, it is estimated that energy consumption savings could reach 20–30%, or around 60,000 kWh per month, without compromising visitor comfort.

This research aims to examine and analyze the influence of peers, financial literacy, and financial inclusion on saving behavior with saving motives as an intervening variable. This research is a quantitative study with a descriptive approach. The population in this study consists of all KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta. The sampling technique used purposive sampling method using the Slovin formula. The sample in this study consists of KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta with the provision that the respondents concerned are in accordance with the author's criteria. The sample in this study amounted to 85 respondents. The data collection method used questionnaires distributed directly. The data used in the research is primary data collected through questionnaire surveys. Data analysis used multiple linear regression analysis and path analysis. The research results show: 1) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) and Saving Motives (Z) have a positive and significant effect on Saving behavior, 2) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) have a positive and significant effect on Saving Motives. 3) Financial literacy (X2) and Financial Inclusion (X3) have a positive and significant effect on Saving behavior mediated by Saving Motives. 4) Saving Motives are unable to mediate the influence of Peers on Saving Behavior

Digital transformation and sustainability demands are driving the need for the integration of E-HRM and Green HRM to achieve sustainable organizational performance. This integration serves as a solution to the challenges of resource efficiency, carbon footprint reduction, and enhanced employee engagement in the digital era. This research aims to analyse the role of E-HRM in enhancing Green HRM practices and its impact on sustainable organizational performance. The research methodology employs a Systematic Literature Review (SLR), utilising the Scopus database, with selection based on inclusion-exclusion criteria, data extraction, and thematic analysis of selected journals. The anticipated impact of E-HRM is its support for Green HRM through the digitalization of HR processes that reduce resource usage, the establishment of digital platforms for environmental awareness, and data-driven impact measurement. The integration of both significantly enhances sustainable performance across three dimensions: environmental (a 20-30% reduction in carbon footprint), economic (15-25% cost savings), and social (30-40% increase in employee engagement). Key implementation factors include technological readiness, management commitment, and alignment with ESG strategies. This research contributes a conceptual framework for the integration of E-HRM and Green HRM, along with practical recommendations for achieving sustainable competitive advantage in the digital age.

This study aims to analyze the influence of financial literacy, self-control, parental influence, peer influence, and income on students’ saving behavior in the Economic Education Study Program at Universitas PGRI Ronggolawe Tuban for the 2021–2024 cohort. A quantitative approach with an associative research design was applied. The population consisted of 173 students, and the sample was determined using Slovin’s formula with a total of 64 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS, including classical assumption tests. The results reveal that financial literacy, parental influence, and income have a significant positive effect on saving behavior, while self-control and peer influence have a significant negative effect. The coefficient of determination (R²) is 0.724, indicating that 72.4% of the variation in students’ saving behavior can be explained by the independent variables, while the remaining 27.6% is influenced by other factors outside the model. These findings highlight that students’ saving behavior is shaped by the interplay of cognitive, psychological, social, and economic factors.

The increasing number of students in major cities such as Medan has created an urgent need for temporary housing that is adequate, comfortable, and sustainable. In response, the Indonesian government, through the Ministry of Public Works and Public Housing (PUPR), launched the "One Thousand Towers Program," which includes the development of rental apartment buildings (Rusunawa) for students. However, housing provision must go beyond quantity—it must also consider environmental aspects and the quality of life for its occupants. Therefore, a green architecture approach serves as the foundation for the design of environmentally friendly student housing. This project aims to create a vertical residential facility that not only fulfills the basic function of shelter but also supports learning activities, social interaction, energy efficiency, and environmental sustainability. The design applies key principles of green architecture such as natural lighting, cross ventilation, the use of eco-friendly materials, and the integration of green open spaces. In addition to double-room residential units, the building is equipped with supporting facilities such as study areas, a library, cafeteria, and rooftop garden. The design methodology integrates both primary and secondary data analysis, as well as a comprehensive site study covering climate, noise levels, circulation, and building orientation. The building form concept is developed modularly and efficiently through mass transformation, resulting in an inner court that provides natural light and air. Supported by energy-saving utilities, this design is expected to offer a student housing solution that is not only functional and aesthetic but also contributes to sustainable and high-quality urban development.