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Shafiq Mohammed Al-Dhahabi

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

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

Ninuk Indrayani; Abdullah Farhan Jennatan; Erna Dwi Lestari; Abidah Ardelia; Seny Alfina Amalia Amanda +11 more

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This study aims to examine the use of cattle waste as organic fertilizer to minimize agricultural operational costs in Mrawan Village, Tapen District, Bondowoso Regency. Cattle waste, particularly manure, is an abundant local resource that has not been optimally utilized by the local community. The majority of farmers in the village still rely on chemical fertilizers, which are relatively expensive and have a negative impact on long-term soil health. Therefore, this program is designed to provide a sustainable alternative solution through an educational approach and community empowerment. The methods used in this activity include outreach, technical training, and direct assistance in the process of making organic fertilizer from cow manure. Education focuses on simple fermentation techniques, the composition of natural additives, and appropriate fertilizer application methods. Farmers are actively involved in every stage of the activity, so they become not only beneficiaries but also agents of change in environmentally friendly agricultural practices. The results of the activity indicate that the use of organic fertilizer from cattle waste can reduce the cost of purchasing chemical fertilizers by up to 40% in a single planting season. In addition, organic fertilizer has been shown to increase soil fertility, improve soil structure, and support healthier plant growth. Environmental impacts are also reduced, as livestock waste management is more controlled and does not pollute water or air sources. Therefore, utilizing cattle waste as organic fertilizer not only reduces environmental pollution but also provides an economic and ecological solution that benefits local farmers. This program is expected to become a model for empowerment that can be replicated in other areas with similar characteristics.

Aprillia Puspitasari Tunggadewi; Luvita Gabriel Zulkarya; Luthfiana Nurulin Nafi’ah; Yanulia Handayani; Wildayanti Wildayanti +4 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Dengue Hemorrhagic Fever (DHF) remains a significant public health challenge in Indonesia, with the increasing prevalence of cases every year. One of the key methods of controlling the spread of DHF is to target the vector, Aedes aegypti mosquitoes, by eradicating their larvae. However, the widespread and continuous use of chemical larvicides has raised concerns regarding the development of mosquito resistance and environmental pollution. This community service activity aimed to provide students at Duta Karya Vocational High School with knowledge and practical skills to use natural, eco-friendly alternatives for controlling mosquito larvae, focusing on papaya seeds (Carica papaya) and alum as natural larvicides. The methods for this activity included interactive counseling, a demonstration on how to produce larvicides using papaya seeds and alum, and an engaging question-and-answer session. Thirty 12th-grade students from the Pharmacy class participated in this activity. The results revealed that the activity was highly effective in increasing the students' understanding and practical ability to independently create and apply natural larvicides. The students expressed a high level of enthusiasm and interest in the topic, actively participating in the discussions and demonstrations. As a result of this community service, the school has expressed interest in incorporating this activity into its School Health Unit (UKS) work program, which will further promote the use of natural, sustainable methods for controlling mosquito populations. The students, now equipped with the necessary skills, are ready to become "jumantik" cadres—community health volunteers responsible for monitoring and preventing mosquito larvae development. This initiative also raised awareness about utilizing organic waste, such as papaya seeds, to create valuable products for the prevention of DHF.

Almayla Adzra Faiza; Aliudin Aliudin; Dwi Novita Lestari; Desita Putri Rahmawati; Avrilya Indah Riyantika +1 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2025 International Forum of Researchers and Lecturers

The Geothermal Power Plant (PLTP) project in Batukuwung Village, Padarincang District, Serang Regency, has raised concerns among the community about the threat of environmental damage and disruption of the sustainability of the local agricultural system. So far, the community has depended on traditional agriculture that is closely tied to local social, cultural, and ecological values. PLTP projects, which are framed as part of the clean energy transition, actually create tensions between development and environmental conservation. This research aims to examine the social and ecological impact of the PLTP project on the lives of the village community. The method used is a qualitative approach with case studies. Data were collected through purposive sampling techniques for in-depth interviews with affected residents, community leaders, and environmental activists, as well as analysis of online media content and policy documents. The results of the study show that the presence of the project has created ecological and social vulnerability. Disruption to access to clean water, degradation of soil quality, and disruption of agricultural ecosystems are serious threats. In addition, the space for public participation in the project-related decision-making process is very limited, thus triggering resistance and horizontal conflicts. These findings show that the clean energy narrative does not always align with the reality on the ground. Therefore, it is important to consider the principles of ecological justice and the sovereignty of local communities in any energy development policy. This study recommends participatory dialogue and a thorough environmental evaluation before the project proceeds, so that development does not compromise the right of life of local communities and the ecological sustainability of the region. The active involvement of citizens as subjects, not objects of development, is the key to creating sustainable and equitable solutions for all affected parties.

Siti Nurul Kholillah; Azizah Salzabila; Hesti Kusumaningrum

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

Cinta Apriliza; Relita Buaton; Hermansyah Sembiring

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Pulmonary tuberculosis remains a pressing public health problem, particularly in the work area of the Duduk Health Center (UPT Puskesmas). Effective management of this disease requires a thorough understanding of the characteristics of the causes of pulmonary TB in patients. This study aims to classify pulmonary TB cases based on the main causes such as diabetes mellitus, irritant factors, pleural effusion, and family environmental conditions. The research method used is a clustering technique with the K-Means algorithm. The data used are data on pulmonary TB patients in 2020–2025 with variables of age, gender, and causative factors collected from medical records. The analysis process was carried out using MATLAB R2014b software. The clustering model was carried out in 3, 4, and 5 clusters to compare the level of segmentation efficiency. Based on the calculation results, the model with 5 clusters showed the lowest cluster variance value of 0.4889 compared to the 3-cluster model (0.7333) and 4-cluster models (0.6151), which indicates that the division into 5 clusters produces the most compact and representative data group. Each cluster shows a different combination of characteristics of pulmonary TB patients, for example: (1) elderly male patients with comorbid diabetes; (2) adolescent females with the negative influence of environmental factors; (3) adult males exposed to irritants; (4) patients with pleural effusion; and (5) groups with multiple factors. The results of this study can provide strategic input for the Finished Community Health Center UPT in formulating more targeted and targeted intervention policies in order to prevent, control, and handle pulmonary tuberculosis cases in a sustainable and effective manner.  

Nunung Arfianti

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

Rifka Dwi Amalia; Nurul Afifah Arifuddin; Radinal Setyadinsa

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

This community service program is designed to address the need for digitalization in administrative management and improve digital literacy in schools. The main focus of the activity is training on the use of Google Workspace as an integrated knowledge management system to improve work efficiency and collaboration among staff. Problems faced by schools include the continued use of manual administrative systems and a low understanding of how to use digital platforms. The training was conducted as a workshop with a learning-by-doing approach, allowing participants to learn directly and contextually. The training material covered the operation of various Google Workspace features, such as Google Forms, Sheets, Calendar, Docs, Drive, and Meet. This activity was designed so that participants not only understand the function of each application but also are able to integrate them into daily administrative activities. The training evaluation was conducted through pre- and post-tests, which showed a significant increase in participants' technical understanding. In addition to improving digital competency, this training also encouraged a shift in work culture towards a more collaborative, efficient, and data-driven one. The program's success demonstrates that digital transformation in educational environments can be achieved through an educational, participatory approach tailored to local needs. With positive results, this activity has the potential to be replicated in other educational institutions as a sustainable strategy for cloud-based administrative management. This training is proof that adopting digital technology in schools can strengthen administrative governance comprehensively and sustainably.

Salma Tsana Fi Sa’adah; Siti Qomariyah; Vera Siti Magfiroh

Inovasi Pendidikan dan Anak Usia Dini 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to find out the role of the El-Diina Sukabumi Play Group (KB) in improving the quality of early childhood education. The background of this research is based on the importance of early childhood education institutions as the main foundation in shaping children's character and basic abilities, especially in the midst of increasing demands on the quality of national education. Quality early childhood education is one of the important factors in supporting children's optimal growth and development from an early age, both from cognitive and emotional aspects. This study uses a descriptive qualitative approach with observation techniques, in-depth interviews, and documentation as the main methods in data collection. The research subjects included school principals, teachers, and parents of students at KB El-Diina Sukabumi who were selected purposively in accordance with the research objectives. The results of the study show that KB El-Diina has implemented various strategies in improving the quality of educational services, including the implementation of a character-based curriculum, regular teacher training, active involvement of parents in the learning process, and the creation of a safe, comfortable, and fun learning environment for children. In addition, the use of learning methods that are in accordance with the child's developmental stage is also one of the success factors of the institution in improving the quality of education. The findings show that these efforts have a positive impact on children's cognitive, social, emotional, and motor development. Children look more confident, independent, and active in daily learning activities in the classroom and outdoors. The implications of this study emphasize the importance of professional, sustainable, and adaptive management of family planning institutions to the needs of children's development. This is the foundation for creating quality, relevant, and holistic child development early childhood education services.

Dewi Yuniar Magetana; Dina Amalia Mahmudah; Danang Satrio; Supajar Bayu Aji; Kalina Faradisa Widodo +3 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The objective of this mentoring activity is to increase the capacity of swimming pool managers, particularly in strengthening management and sustainable management strategies. With this increased capacity, it is hoped that Tirta Arum Swimming Pool can develop into a valuable village asset, both economically and socially. The swimming pool will not only provide a source of income for the village but also serve as a means of recreation, education, and social interaction for the surrounding community. The method used in this mentoring activity is Participatory Rural Appraisal (PRA), an approach that emphasizes active community participation in every stage of the planning process, decision-making, and program implementation. PRA enables village communities, including Tirta Arum Village-Owned Enterprise (BUMDes) managers, to analyze their environmental conditions, identify problems, and design contextual and sustainable solutions. This approach is implemented through structured mentoring, education, and training activities. Direct community involvement aims to foster a sense of ownership and responsibility for swimming pool management. In addition, with training tailored to local needs, managers are expected to be able to apply effective management principles, from planning and financial management to customer service and promotional strategies. Thus, the results of this activity are not only temporary improvements, but also long-term empowerment that contributes to the independence and business aspirations of the Village-Owned Enterprise (BUMDes). Through the PRA method, this activity not only provides an immediate solution to swimming pool management problems but also increases the independence of the community and managers in developing and operating the business sustainably. This increased community participation is expected to foster a sense of ownership (a sense of belonging) towards the swimming pool as a shared property.

Dimas Realino; Yohanes Pieter Pedor Parera

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The issue of climate change and increasing public awareness of the importance of environmental sustainability are driving the tourism industry to adopt sustainable practices. One such effort is the use of environmentally friendly products or green products in its operations. BudiSun Resort Maumere, located in East Nusa Tenggara, is one resort that has implemented environmentally friendly principles in its services and facilities. However, further research is needed to determine the extent to which these practices influence consumer behavior, particularly in terms of purchase intention. This study aims to analyze the influence of green products, brand image, and environmental awareness on consumer purchase intention at BudiSun Resort Maumere. The research approach used was quantitative with a survey method. The sample in this study consisted of 150 respondents who had stayed at the resort. The instrument used was a questionnaire with a Likert scale, and the data were analyzed using multiple linear regression with the help of SPSS version 25 software. The analysis results showed that all three independent variables—green product, brand image, and environmental awareness—simultaneously had a significant effect on purchase intention, with a coefficient of determination (R²) of 0.827 and an F-value of 231.894 at a significance level of 0.000. Partially, brand image (β = 0.321; sig = 0.000) and environmental awareness (β = 0.651; sig = 0.000) had a positive and significant effect on purchase intention. However, green product (β = –0.056; sig = 0.354) did not show a significant effect. These findings suggest that while the use of environmentally friendly products is important, the strength of brand image and consumer environmental awareness play a greater role in influencing consumer intention to revisit resort services. Therefore, sustainable tourism marketing strategies should emphasize strengthening brand image and environmental education.

Rafli Aditya Rahman; Sundoro Sundoro; Yenni Arnas

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the role of the Terminal Inspection Service (TIS) Unit in supervising landside facilities at Minangkabau International Airport. Landside facilities include passenger terminals, drop-off areas, parking lots, and other public spaces that serve as key interaction points between airport services and users. Effective supervision of these areas is essential to ensure safety, comfort, and order within the airport environment. A qualitative descriptive approach was employed in this research, with data collected through field observations, in-depth interviews with TIS personnel and related stakeholders, as well as documentation analysis of existing regulations and supervision procedures.The findings reveal that the TIS Unit plays a strategic role in maintaining service quality and the security of landside facilities. This role is carried out through regular monitoring activities, early detection of potential disruptions, and the handling of various violations in public areas. However, the implementation of TIS duties still faces several challenges. These include limited personnel, which restricts comprehensive supervision of all areas; slow response from relevant units when operational issues are reported; and low discipline and compliance among service users, which further complicates enforcement efforts.To enhance the effectiveness of supervision, this study proposes several recommendations. These include strengthening inter-unit coordination within the airport, providing ongoing training for TIS personnel to improve competency and responsiveness, and implementing an integrated digital reporting system to streamline reporting and follow-up processes. Such measures are expected to support more optimal and sustainable supervision of landside facilities at the airport.

Maria Clarista Dinda Christy; Maria Clarissa Della Christy; Prisilia Cica Cantika

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Additionally, companies need to understand the characteristics and values that millennial employees uphold, such as flexibility, empowerment, and opportunities to grow. This generation tends to look for jobs that give them room to innovate, as well as the opportunity to achieve a balance between personal and work life. Therefore, policies that support flexible working hours, remote working, and opportunities for skill development relevant to industry developments will be a significant added value for millennial employees. In addition, open and two-way communication between management and employees is also very important. Millennials are more likely to choose a workplace that is transparent and communicative, where they feel valued and have a voice in decision-making. By maintaining good relationships and ensuring that employees feel heard, companies can create a more positive work environment and strengthen employee commitment to the company. The positive influence of job satisfaction and work discipline on employee commitment, especially the millennial generation, can also be seen as a contributing factor to the decline in employee turnover rates. Employees who feel satisfied and have good work discipline tend to be more loyal and have the desire to stay longer in the company. This will certainly reduce recruitment and training costs for companies, while increasing organizational stability in the long run. This research is expected to be a reference for companies in formulating HR strategies that are more adaptive to the needs of millennial employees, which in turn can increase productivity and create a more innovative and sustainable work environment.

Rifki Irawan; Muhammad Alif

This study examines social ecology from the perspective of hadith science (‘ulum al-hadith), with the aim of exploring the environmental and social values contained in prophetic hadiths. The main focus of this study is the methodological analysis of hadiths related to ecological issues, such as environmental conservation, social justice, and natural resource management. This study uses a hadith criticism approach, namely by examining aspects of authenticity through analysis of sanad (chain of narrators), criticism of matan (the content of the hadith), and contextual and semantic interpretation of hadiths relevant to environmental themes. In this study, the hadiths analyzed were selectively selected based on their relevance to the principles of Islamic social ecology. The analysis process was carried out thoroughly to assess the validity of the hadith and understand its meaning and normative objectives. This approach integrates classical evaluation methods of hadith science with a contemporary ethical perspective, resulting in a comprehensive framework for formulating hadith-based environmental ethics. Research findings indicate that many authentic hadiths contain strong social ecological principles, such as the concept of caliphate (human leadership over the earth), mizan (balance), and distributive justice. These values emphasize the importance of human responsibility in preserving nature and creating harmony between humans and their environment. These hadiths also demonstrate the close relationship between the spiritual dimension and socio-ecological responsibility. This study makes a significant contribution to the development of hadith-based Islamic environmental jurisprudence. With a methodological and academic approach, this study enriches understanding of Islamic ecological ethics and opens up opportunities for integrating religious values into just and sustainable environmental management.

M. Arif Syahputra; Evita Isretno Israhadi

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study explores the crucial role of legal certainty in the management of natural resources, with a focus on forest areas, as a key factor in ensuring a balanced approach to economic use, environmental sustainability, and the protection of community rights. Forests, both with and without tree cover, require clear legal frameworks to prevent overlapping claims, illegal activities, and degradation. The state's authority in regulating the status and function of forest areas is vital and must be supported by coherent, enforceable policies. Employing a normative juridical method, this research examines primary, secondary, and tertiary legal sources, particularly Law Number 41 of 1999 concerning Forestry, to assess the extent to which Indonesia’s legal system provides certainty in forest area governance. The findings reveal that legal certainty is still challenged by overlapping regulations, inconsistencies in enforcement, and gaps between formal legal provisions and their implementation in the field. These issues often lead to land conflicts, unclear tenure rights, and unsustainable exploitation. Nevertheless, when implemented effectively, the legal framework has the potential to promote responsible management practices, preserve biodiversity, and safeguard indigenous and local communities' rights. The study underscores the need for harmonizing sectoral laws, strengthening institutional coordination, and improving transparency in forest area designation and use. Legal certainty is not only a prerequisite for sustainable development but also a cornerstone for legal justice and equitable resource governance. This paper contributes to the discourse on forest policy reform and aims to inform legislators, policymakers, and stakeholders involved in natural resources management about the importance of strengthening legal foundations for better governance and sustainability.

Arif Rahman Hakim; Muhamad Farhan; M. Tohimin Apriyanto; Napis Napis; Rahmatulloh Rahmatulloh

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Sustainable learning should begin with strengthening basic skills such as reading, writing, and arithmetic (calistung). This is heavily influenced by the teaching methods, media, and teaching modules used. Adapting the content into student activities through modules is key to improving the quality of the learning process. In response to this issue, the Community Service Team (PkM) conducted a Training on Preparing Teaching Modules at the Swara Peduli Ceria Foundation, located in Klender, East Jakarta. This training aimed to assist educators at the learning center in developing relevant and impactful teaching modules for children. The activity was held at the Learning Center Hall of the Swara Peduli Ceria Foundation, with 15 participants attending. The training was carried out in five stages: (1) initial preparation, (2) activity presentation, (3) delivery of material, (4) activity evaluation, and (5) follow-up. Participants were given both theoretical materials and practical experience in developing teaching modules. The results showed an improvement in the participants' ability to design teaching modules that were appropriate for the needs of the children at the learning center. The final product, a collaboratively developed teaching module, was considered beneficial and practical for the educators to implement in their lessons. This activity provided a positive impact not only for the participants but also for the quality of learning at the center. The PkM program strengthened the role of higher education institutions in supporting sustainable education for the community. By helping educators in preparing suitable teaching materials and modules, the program contributed to enhancing the learning environment for children, ensuring that the education they receive aligns with their developmental needs. This initiative also highlights the importance of collaboration between universities and local educational institutions in improving education quality and fostering sustainable growth in the community.

Muhammad Onto Kusumo; Gatot Nazir Ahmad; Umi Widyastuti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

Shintia Nabila Putri; Desy Kurniawati

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Virgin Coconut Oil (VCO) is a high-quality coconut oil that is extracted from fresh coconut meat without the use of high heat or chemicals, preserving its natural nutrients and beneficial properties. The demand for VCO has increased in recent years due to its various health benefits, such as boosting the immune system, improving digestion, and providing antimicrobial effects. The oil is rich in medium-chain fatty acids, particularly lauric acid, which is known for its positive effects on cholesterol levels and cardiovascular health. This study focuses on the production of VCO using a natural fermentation method, a traditional technique that is gaining attention for its simplicity and environmental friendliness. In this method, mature coconut meat is grated and squeezed to extract the coconut milk, which is then fermented at room temperature for 24–48 hours. The fermentation process allows the separation of the oil from the milk, forming a clear oil layer on top, which retains the characteristic aroma of coconut. The quality of the produced VCO was analyzed by determining its acid value and saponification number. The saponification value, which indicates the amount of alkali required to saponify the fat, was found to be 50.49. The acid value, which reflects the free fatty acid content, was measured at 5.61. These results suggest that the VCO produced through natural fermentation is of relatively good quality, with a favorable acid value indicating lower rancidity. Overall, the study demonstrates that natural fermentation is an efficient, eco-friendly, and cost-effective alternative for VCO production. This method not only preserves the natural properties of the coconut oil but also offers a sustainable approach to producing high-quality oil for various health and cosmetic applications.

Eka Tripustikasari

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

. This study aims to comprehensively analyze the role of management in enhancing organizational effectiveness. In the context of increasingly complex business dynamics, organizations require managerial approaches that are not only efficient but also adaptive to change. This research adopts a descriptive qualitative approach to examine classical to modern management theories, as well as core managerial functions such as planning, organizing, leading, and controlling. Through literature studies and conceptual observations, the research finds that organizational effectiveness is significantly influenced by the consistency and integration of managerial functions, particularly in the context of strategic leadership and efficient resource management. Moreover, the organization’s flexibility in responding to external environmental changes and its ability to create a collaborative and productive work culture are critical success factors. A case study of PT Astra International Tbk serves as concrete evidence of how strategic and structured management can generate sustainable competitive advantages and growth. By applying managerial functions in an integrated manner and aligning them with market and organizational needs, the company maintains superior performance. This research contributes to the development of management science, particularly in the context of organizational effectiveness. The study recommends strengthening managerial capacity, developing visionary leadership, and establishing a result-oriented control system as essential strategies for improving organizational performance

Enoch David Lontolawa; Zumrotul Fitriyah

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines a comprehensive approach to addressing common issues in laundry services, such as ineffective scheduling, skills gaps, and operational inefficiencies. The research focuses on RPK Omah Laundry Prapen, aiming to improve work processes and optimize human resources in this laundry business. The proposed solutions include the implementation of an attendance system, financial application training, laundry and ironing skills training, and a single-shift work system. The attendance system is designed to improve workforce punctuality, while the financial application training aims to enhance employees' understanding of financial management. Additionally, providing specific training on laundry and ironing techniques helps to bridge the skills gap and ensure high-quality service. The introduction of a single-shift work system aims to increase efficiency by streamlining operations and reducing staff fatigue. The results of the study indicate that these proposed solutions lead to several positive outcomes. The attendance system contributes to better time management, fostering a sense of responsibility among employees. Financial application training helps staff manage the business's finances more effectively, leading to more informed decision-making. Furthermore, the skills training program has shown improvements in the quality of laundry and ironing services, which directly impacts customer satisfaction and retention. The adoption of a single-shift work system reduces operational costs and increases the overall efficiency of the laundry services. Ultimately, this approach enhances fairness, operational efficiency, and productivity, creating a more conducive work environment. Implementing these integrated solutions can help laundries, such as RPK Omah Laundry Prapen, achieve better, sustainable performance by addressing key operational challenges and maximizing their workforce's potential. This study provides valuable insights for other laundries looking to optimize their operations and improve long-term business success.