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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.

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.

PT Pegadaian (Persero) CPS Pondok Aren Tangerang Selatan. Location address: Jl. Ceger Raya No. 99 Bloom Residence Ruko I, Tangerang Selatan, Banten. The office of PT. Pegadaian CPS Pondok Aren branch in Tangerang Selatan, Banten serves Rahn Business, Sharia Pawn, Arrum, Amanah, Mulia, EmasKu, Gold Savings, Gold Savings, MPO (Purchase and Payment of Telephone Bills, Electricity, Water, Tickets, Internet, Pay TV, BPJS Contribution Payments, etc.). This study aims to analyze work motivation, work discipline and employee performance at PT Pegadaian Sharia Branch Pondok Aren Tangerang Selatan. This research method is a quantitative method. The population in this study were employees of PT Pegadaian Sharia Branch Pondok Aren Tangerang Selatan. The sample in this study amounted to 40 respondents. The data collection instrument used a questionnaire. The independent variables are work motivation and work discipline while the dependent variable is employee performance. The data analysis method used is multiple linear regression. The results of this study indicate that work motivation and work discipline have a simultaneous and significant effect on employee performance as indicated by the significant level F <α (0.000 <0.05) and the determination of R Square on the influence of motivation (X1) and work discipline (X2) on employee performance (Y) obtained a value of 0.900 or 90%. This means 90%. Partially, work motivation has a significant effect on employee performance of 0.005, work discipline has a significant effect on employee performance of 0.000.

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.

South Sumatra is a province with high natural resource potential in the palm oil plantation sector. The increasing demand for palm oil has led to many companies operating in this sector. One such plantation company is PT. Agro Muara Rupit, located in Rawas Ulu District, North Musi Rawas Regency, South Sumatra Province. This research is important because plantations are not only assessed from a commercial perspective, but must also have a positive impact on environmental sustainability. One environmentally conscious design concept is ecological architecture. Ecological architecture plays a role in protecting ecosystems from damage and creating comfort for residents from a physical, social, and economic perspective. This research aims to create environmentally conscious residential designs by applying ecological architecture concepts, ensuring the preservation of the natural environment. The research method used is a qualitative descriptive method with stages namely problem identification, data collection, analysis, and concept development, then the concept is implemented into the design. The results of this study are the implementation of four aspects of the ecological architecture concept in residential environments, including through natural ventilation and lighting systems by creating openings in the building, energy savings by using solar panels, the use of natural materials in the building mass such as clay, wood and bamboo, and the application of a bio pore system as water absorption.

Community Service Program (KKN) is a form of student community service by directly applying scientific knowledge in the field. The 2025 Unimed KKN was conducted in Durin Simbelang Village, Pancur Batu District, Deli Serdang Regency, with the aim of empowering local potential and improving the quality of education, social, and environmental aspects of the village. This research used a qualitative descriptive approach with participatory methods, in which students actively engaged with the community in each program. Data were collected through observation, interviews, documentation, and direct participation, then analyzed descriptively through the stages of reduction, presentation, and conclusion. Research findings indicate that the Community Service Program (KKN) has had a significant impact in various aspects. In the economic sector, the downstreaming and marketing of processed starfruit products has successfully improved residents' skills in processing harvested produce into value-added products. In the educational sector, activities such as "Ceria Calistung Ceria," "Si Cerdik Math," "English Fun Club," "Savings for Small Change," "Education for the Creative Economy," and "Wisdom Digital Literacy" have proven effective in improving academic skills, creativity, and positive character traits among the younger generation. In the social and environmental aspects, the "gotong royong" (mutual cooperation) program, rhythmic gymnastics, educational trash signage, volleyball court construction, gate decoration, and 17th August competitions have strengthened social cohesion, raised awareness of healthy living, and increased concern for environmental cleanliness.

This research develops an automated temperature control system for water heaters, that is both efficient and stable, driven by the need for energy-saving heating solutions, particularly for marine applications. The main objective was to create an automatic system capable of maintaining water temperature within an optimal range while maximizing energy efficiency through the use of thermal storage materials. The methodology involved an on-off control system based on a microcontroller as the main controller, capable of processing temperature sensor data in real time. This system intelligently activates and deactivates the heater to keep the water temperature stable. Paraffin wax was used as a latent heat storage medium, playing a crucial role in gradually storing and releasing thermal energy to support temperature stability. An automatic water heater system based on the ESP32 microcontroller with an on-off control mechanism was successfully designed using paraffin wax combined with silica sand as a thermal storage medium. The addition of silica sand significantly enhanced heat conductivity and temperature stability. Test results showed a substantial reduction in energy consumption, with daily savings reaching Rp12,762.88, equivalent to 67% of total daily energy costs. Over a one-year period, the total savings amounted to Rp4,658,103.20, demonstrating that the paraffin wax–silica sand combination is highly effective in improving energy efficiency and reducing long-term operational costs.

This study aims to analyze the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.

This research aimed to analyze the influence of total assets, total savings, and the number of members on the Remaining Business Results of Suru Pudi Koting Credit Union in Sikka Regency. This research used a quantitative approach using secondary data from the credit unios's financial reports for the 2020-2024 period. The data analysis techniques used include the classical assumption tests, regression analysis, hypothesis testing, and the coefficient of determination. The results showed that total assets, total savings, and the number of members had no significant effect, either partially or simultaneously, on the Reamining Operating Results of Suru Pudi Koting Credit Unios.

This study aims to analyze the effect of job satisfaction and organizational commitment on employee productivity at the Semarak Dana Mojokerto Savings and Loan Cooperative.  The problem of low discipline and performance of marketing staff is an important background, given the limited empirical studies on human resource factors in micro cooperatives in Indonesia.  This study uses a quantitative approach with a total sampling technique on 35 respondents.  The instrument, in the form of a questionnaire, consisted of 28 statement items measured on a 1–5 Likert scale, with validity and reliability tests showing good results (Cronbach's Alpha > 0.70). Multiple linear regression analysis was used with the help of SPSS 26. The results of the study show that job satisfaction has a significant positive effect on productivity (β = 0.723, p < 0.05), as does organizational commitment (β = 0.555, p < 0.05). Simultaneously, these two variables contribute to an increase in employee productivity with a coefficient of determination of 77.8%.  These findings support the theories of Locke (1976) and Meyer & Allen (1991) and are in line with previous studies, although the context of micro cooperatives provides unique characteristics. The practical implications of this study encourage cooperatives to strengthen their reward systems, provide training, and improve work SOPs, particularly in marketing services. The limitations of this study lie in the small sample size and cross-sectional design. Future research is recommended to use a larger sample, a longitudinal approach, and include moderator variables such as work motivation or organizational culture.

A cooperative is an economic institution founded on the principles of solidarity and mutual cooperation with the primary objective of improving the welfare of its members. However, low cooperative literacy, particularly in rural areas, remains a major obstacle in optimizing the role of cooperatives as community-based economic institutions. In response to this challenge, a Community Service Program (Kuliah Kerja Nyata/KKN) was conducted in Pulau Harapan Village to provide fundamental knowledge about cooperatives and foster residents’ interest in establishing a community-driven economic organization. The program was implemented in late July 2025 using a participatory approach through three stages: material preparation, interactive socialization with membership and savings-loan simulations, and activity evaluation. A total of 62 participants—including village officials, women farmer groups, MSME actors, and local traders—were actively involved in the program. The results of the activities indicated a significant improvement in participants’ understanding of cooperative benefits. This was reflected in their enthusiastic engagement during discussions as well as the emergence of community initiatives to establish a village cooperative. As a follow-up, plans for an official founding meeting and continuous mentoring have been scheduled. Through these efforts, the cooperative is expected to grow into a sustainable pillar of the local economy

Water heating systems on ships play a crucial role in supporting crew comfort and operations. However, conventional systems generally operate continuously without automatic control, resulting in energy waste and high operational costs. This situation drives the need for innovation in more efficient and environmentally friendly water heater designs. This research aims to design and implement an automated water heater temperature control system based on an ESP32 microcontroller with on/off control and the use of paraffin wax as a latent heat storage medium. This design is expected to improve energy efficiency while reducing the operational costs of water heaters on ships. The research methodology includes system design, hardware assembly, and performance testing, both static and dynamic. Testing was conducted to evaluate temperature stability and energy efficiency in system conditions with and without the use of paraffin wax. The results showed that paraffin wax improved water temperature stability while reducing the frequency of heater activation. In a 24-hour test, the system without paraffin wax recorded a heater operating time of 15 hours, consuming 8.85 kWh of electricity and costing Rp11,965.20. In contrast, the Paraffin Wax system only requires 10 hours of heater operation, consumes 5.90 kWh, and costs Rp7,976.80. This demonstrates energy savings of 2.95 kWh and a cost efficiency of up to 58%. Therefore, the ESP32-based water heater automation system and heat storage using Paraffin Wax are proven to be more energy-efficient, cost-effective, and have the potential to be an innovative and environmentally friendly solution for ship operational needs.

Financial reports are formal reports of the financial activities of an entity including cooperatives and are prepared as a management responsibility to internal and external parties. Generally Accepted Accounting Standards are still difficult for cooperatives to apply because existing standards are more specific to large entities and have public accountability. IAI has issued Standard Financial Accounting for an entity without Public Accountability or known as SAK ETAP. SAK ETAP is intended to accommodate the needs of an entity that has significantly no accountability to operate on a Small and Medium Enterprises (UKM) and cooperative basis. This study aims to evaluate the implementation of SAK ETAP in the Financial Report of KPRI Padangsidimpuan City. KPRI Padangsidimpuan City is a cooperative engaged in the savings and loan sector. The research method is descriptive comparative by comparing primary and secondary data. It was found that the cooperative's financial reports in 2021 did not comply with the SAK ETAP principles and several reports had not been presented such as the Cash Flow report and Report of changes in equity. This is due to the limited accounting skills acquired by its human resources.

This study aims to examine the use of amortization schedules and the repayment fund approach in Public Housing Credit. By applying quantitative descriptive methods and a case study approach, this study simulates a mortgage with a credit ceiling of Rp163,800,000, a tenor of 15 years, and an interest rate of 5.65% for the first to fifth year and 13% for the sixth to fifteenth year. The results of the simulation show that without any additional strategies, the total interest to be paid reaches Rp138,887,134.14, which is almost equivalent to the total principal loan. However, by using a sinking fund strategy through regular savings of Rp1,000,000 every month (with an interest rate of 0.25% per month) for 5 years, the collected funds are Rp64,444,800 which significantly reduces the remaining principal loan. As a result, the total interest is reduced to Rp87,864,324.85, which means there is a savings of Rp51. 022. 809.29. Furthermore, this strategy has the potential to shorten repayment time. In conclusion, sinking funds are an effective approach to reducing interest burden and accelerating the repayment of Public Housing Loans.

In manufacturing industries, machining processes play a critical role in ensuring product quality, precision, and production efficiency. However, in the production of swing arm parts, the machining process has been identified as a bottleneck due to its non-optimal cycle time. One of the main issues contributing to this inefficiency is the disorganized handling of circlip inner parts. These components are often scattered without a designated placement system, which creates significant difficulties for operators when retrieving and installing circlips onto the swing arm. Such abnormalities disrupt workflow continuity, extend production time, and reduce overall productivity. To address this challenge, a circlip feeder machine was designed as a supporting device to assist operators and streamline the machining process. The design emphasizes efficiency, integration, and systematic operation by utilizing readily available workshop materials. The developed feeder machine is equipped with a robust frame construction and has a storage dimension capable of accommodating up to 200 circlips. In addition, mechanical analysis demonstrates that the feeder structure can withstand a maximum applied force of 31,475 N, ensuring durability and reliability during operation. The introduction of this circlip feeder machine directly impacts the production process by reducing operator workload, minimizing delays caused by disorganized parts, and ensuring faster and more accurate installation of circlips. Consequently, the overall machining cycle time is shortened, thereby improving production flow and enhancing the efficiency of swing arm part manufacturing. Beyond immediate time savings, the use of the feeder machine contributes to better resource utilization, reduced ergonomic strain on operators, and improved consistency in product quality. This study highlights the significance of simple yet effective mechanical innovations in overcoming production bottlenecks and optimizing manufacturing processes in automotive component industries.

Financial stability plays a vital role in determining an individual’s overall well-being, and saving is considered one of the most fundamental practices for managing personal finances and preparing for future uncertainties. In many developing regions, the level of savings among employees remains relatively low, making it crucial to understand the factors that encourage or hinder saving behavior. This study aims to examine the influence of financial inclusion, lifestyle, and financial planning on the saving behavior of private sector employees in Jombang Regency, Indonesia. The research employed a quantitative approach by distributing structured questionnaires to 100 respondents who met the eligibility criteria. The participants were selected using a purposive sampling technique to ensure that only employees with sufficient financial exposure and employment stability were included. The instrument used a Likert-scale to measure perceptions and behaviors, and the data collected were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS version 3 software. The findings reveal that financial inclusion, lifestyle, and financial planning each exert a significant and positive effect on saving behavior. Employees who have greater access to financial services and products are more likely to engage in consistent saving practices. Likewise, individuals who adopt a prudent lifestyle and maintain effective financial planning demonstrate stronger saving discipline. These results underscore the importance of integrating financial literacy and planning strategies with broader financial inclusion programs. In conclusion, promoting financial inclusion, encouraging simple and sustainable lifestyle choices, and strengthening financial planning skills can collectively enhance saving behavior among employees. This study provides valuable insights for policymakers, financial institutions, and employers seeking to foster long-term financial resilience and economic security for the workforce.

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

This study aims to examine the influence of location, product variety, and brand image on savings customer loyalty at the Head Office of PT. BPR Jwalita Trenggalek Perseroda. Customer loyalty is a crucial factor for the sustainability of a banking institution, as loyal customers not only continue to use banking services but also tend to recommend them to others, thereby contributing to long-term growth. The variables examined in this study—location, product variety, and brand image—were chosen because they represent essential aspects that can strengthen the relationship between customers and the bank. This research employed a quantitative approach to ensure objectivity in data collection and analysis. The primary data were gathered through observation, interviews, and structured questionnaires distributed to savings customers of the bank, while secondary data were obtained through a literature review. The analytical techniques applied included validity and reliability testing to ensure the accuracy and consistency of the instruments, classical assumption tests to meet regression requirements, and multiple linear regression analysis to measure the influence of each independent variable on the dependent variable. Furthermore, hypothesis testing was conducted using the t-test and F-test, complemented by the coefficient of determination to measure the explanatory power of the model. The findings reveal that: (1) location has a significant effect on customer loyalty, indicating that accessibility and convenience play a vital role in customer decisions to remain loyal; (2) product variety significantly influences customer loyalty, demonstrating that diverse and innovative savings products attract and retain customers; and (3) brand image also has a significant effect on customer loyalty, suggesting that trust and positive perceptions toward the bank strengthen long-term relationships. Finally, the study confirms that location, product variety, and brand image simultaneously exert a significant effect on customer loyalty. These results underscore the importance for banking institutions to continuously improve service accessibility, diversify financial products, and build a strong brand image in order to enhance customer loyalty and maintain competitiveness in the financial services industry.

Steel structure projects are increasingly favored in the construction industry due to their benefits in execution time efficiency and long-term cost savings. However, the suboptimal management of human resources (HRM) remains a significant challenge in achieving these efficiencies. This study aims to systematically review the role of HRM in enhancing time and cost efficiency in steel structure projects. A Systematic Literature Review (SLR) was conducted based on the PRISMA protocol, analyzing 35 accredited scientific articles published between 2013 and 2023. The articles were sourced from national databases such as Garuda and Neliti, and data were extracted using standardized documentation instruments. The analysis reveals that workforce planning, project-based training, performance monitoring, and inter-team coordination are key managerial aspects that consistently contribute to improving both time and cost efficiency. Visualization of topic networks using VOSviewer highlights strong interconnections between themes such as "training," "schedule control," and "performance evaluation," all of which are critical components of strategic HRM practices. This study concludes that HRM plays a crucial role in achieving efficiency in steel structure projects, especially through the integration of technical workflows and managerial control systems. Effective workforce planning ensures that the right skills are available at the right time, while performance monitoring and training programs help enhance productivity and reduce delays. The findings suggest the necessity for formulating HR policies that are based on workload analysis and the improvement of real-time workforce evaluation mechanisms. Furthermore, the study calls for further research to test integrative models for HRM practices in steel-based construction projects in Indonesia. This research opens avenues for refining HRM strategies to support the construction industry’s efficiency goals, offering insights for future studies and practical applications in the field.