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This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

The Nusantara Real Work Lecture on Religious Moderation is a priority program of the Indonesian Ministry of Religion focusing on community service through collaboration with Religious Universities in realizing religious moderation at KKN locations. In this case, Tewang Rangkang Village became the selected village by the Ministry of Religion by implementing a competition program, namely the organizer of the Christian Guidance Committee for Religious Moderation to become a Religious Moderation Village. The aim of the NMB KKN is to strengthen the religious values of the Tewang Rangkang Village community through the main and superior work program of group IX of the Nusantara KKN Religious Moderation. The NMB KKN implementation method uses a type of research and service, namely PAR Participatory Action Research or action research involving the community, the Tewang Rangkang Village government and the Elementary School and Junior High School Education sectors in facing the excesses of globalization with a lack of community participation in religious activities and a lack of ability to realize moderation. religious. The results of the NMB KKN for 40 days showed that Tewang Rangkang Village had become a Religious Moderation Village by being able to implement the 4 pillars of religious moderation, namely diversity based on ideology, non-violence, tolerance and accommodating local culture. Based on the main and superior work program of Group IX, there is the principle of sustainable development as one of the elements of PAR. Furthermore, the results of NMB Group IX KKN can have an impact on all parties involved through the socialization of religious moderation at the educational levels of SDN 1 Tewang Rangkang, SDN 2 Tewang Rangkang, SMPN 2 Tewang Sangalang Garing and the output obtained, namely inter-religious religious competitions (Islam, Christianity, Hinduism). so as to create harmony between religious communities which is an embodiment of the values of religious moderation at the KKN location in Tewang Rangkang Village, Tewang Sangalang Garing District, Katingan Regency.  

Study of the book Riya>d} al-S{a>lih}i>n in Guwah hamlet, Rongdurin village, Tanah Merah, Bangkalan. The formulation of the problem raised in this community service activity is related to the lack of implementation of noble morals in everyday life. To find alternative solutions to the above, a study of the Adab Ṭalibīn book was held in an effort to improve the quality of religious knowledge for young people of the Ashab Al-Suffah group and to be able to apply good morals in everyday life. The objectives of this PKM activity are: 1. To equip youth with knowledge directly from original sources. 2. Increase the knowledge and morals of youth as a nation's generation with the substance of the book being studied. The problem solving framework designed in PKM activities in the form of implementing this training activity is: 1. Periodic explanation of materials. 2. Designing a weekly study of the Adab Ṭalibīn book every Monday night. 3. Evaluation of training results. Based on interviews, questions and answers and direct observations during the activity, this community service activity yielded the following results: first, increasing youth knowledge and understanding in the religious sphere, second, increasing youth knowledge and morals and being able to implement it in everyday life.

The Nutrition Care Center (NCC) is a teaching factory (TEFA) at the Jember State Polytechnic (Polije) which provides assessment and diagnostic services for nutritional problems, comprehensive nutritional assessments, diagnostic services, nutritional counseling, and customized diet plans for clients. Health services, including nutrition, require accurate medical records that include patient identification, examination, treatment, interventions, and other relevant information. However, NCC faces challenges, namely that the medical recording system is still manual paper-based. Medical record numbers do not comply with numbering regulations, age is still used instead of date of birth, the nutritional assessment section is not yet standardized and disease code classification does not yet exist. This manual system is susceptible to damage, loss, and requires dedicated storage time and space. Since it was inaugurated in November 2021, the number of NCC visits has continued to increase both from internal clients and external clients of Polije with initiations with several educational institutions, offices and elderly groups. The use of EMR which is made easier with QR Codes and the application of Whatsapp Bot is the main alternative to build or improve the management of assessment and diagnostic services for nutritional problems according to client needs. Socialization of assistance in implementing Electronic Medical Records (EMR) with QR Code and WhatsApp Bot at NCC aims to make things easier for experts. nutrition to access the client's examination history, allergy history and previous therapy in one view and make it easier for clients to access medical record numbers without a card. This initiative is in line with the Department of Health Research Masterplan 2022 and the development of TEFA services. NCC recognized the need for a more efficient system and proposed implementing EMR with QR Codes and WhatsApp Bots to optimize patient care. This socialization was carried out at the Jember State Polytechnic NCC with the presence of participants from nutritionists, students, the community and administrators from NCC. This socialization obtained results in the form of increasing public understanding of nutritional care, especially in relation to the existence of NCC as a teaching factory at the Jember State Polytechnic, the use of EMR via QR codes and WhatsApp Bot as a solution implemented by NCC in optimizing patient care and increasing the empowerment of partners in using it. and implementation of EMR with QR codes and WhatsApp Bot in patient nutrition care at NCC.

Sharia tourism policy is a government effort to develop the tourism sector by prioritizing sharia principles in all aspects. These measures include services that value Islamic teachings, such as sharia-based places to stay, restaurants that serve halal food, and entertainment programs that adhere to Islamic ethics. The aim of this policy is to increase the attractiveness of tourism among Muslim tourists and at the same time create a tourist environment that is in accordance with Islamic teachings. Thus, the sharia tourism policy is expected to contribute positively to economic growth and fulfillment of the spiritual needs of the local community. sharia tourism is the implementation of sharia principles into a form of travel activities of sharia tourist destinations. The development of Islamic tourism is currently growing rapidly because it is very much in demand by Muslim tourists who are looking for alternative travel in accordance with the principles of Islamic sharia, this research reaches the implementation of the concept of Islamic tourism in tourist destinations that are very popular and in great demand in areas with a majority Muslim population. This research uses a qualitative approach that analyzes accommodation, culinary, and tourist activities that integrate Islamic values, the results of this study show that Islamic tourism policies have a significant impact on the economic development of the region, this research discusses the Islamic tourism system and its policies where these two things have a significant impact on local economic development, through a case study approach and economic data analysis, this research identifies the effect of regional tourism policies on regional economic development.

This research is a development research that aims to develop PBL-based chemistry learning E-Modules on electrolyte and non-electrolyte solution materials that are valid, practical and effective for use in the learning process. The development model used in this study refers to the Hannafin and Peck development model which consists of 3 stages, namely: (1) needs analysis (Needs Assessment), design stage (Design), and development/implementation stage (Develop and Implementation). This learning E-Module has gone through the validation stage by validators/experts and has gone through small-scale trials and field trials so as to produce a learning E-Module that is valid, practical and effective. Based on the results of data analysis, the average validity of the material was 0.91 and the validity of the media was 0.92 and was in the valid category. The practicality of the E-Module is obtained from the assessment of observers by 100% being in the very practical category, teacher responses of 94.64% and being in the very practical category, and student responses of 91% and being in the practical category. The effectiveness of the E-Module was obtained by 86.36% of students who achieved learning completeness scores. Based on the results of the study, it was concluded that the development of PBL-based chemistry learning E-Modules on electrolyte and non-electrolyte solution materials developed was valid, practical and effective for use in learning.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

This research study has a theological aim of the meaning of Spirituality of Humility in a Christian context experiencing a crisis of faith. The background to the writing is the author's observation of several phenomena in the practical life of Christians in modern times which are experiencing degradation, such as lack of willingness, sacrifice, humility, love and faith. The problems experienced by the author believe are due to problems with Christian spirituality in modern times. The author observes the fact that modern humans do not appreciate the events of the cross and calvary (Jesus). This experience provides the principles of spirituality, crumbs and dry leaves, which can answer the problems of modern times. The spirituality of humility brings humans to become friends of Jesus. The author uses descriptive and bibliographic analysis methods. The author conducted a theological study of the meaning of spiritual humility from Eko Armada Riyanto's book "The Spirituality of Crumbs and Dry Leaves". The book used will show problems, which can be answered through the principles of spirituality based on humility. The results of this study are the basis for the implementation of Christian spirituality today. The author hopes to help, increase insight into the spiritual life of Christian life. Spirituality of humility brings people closer to God in whom they believe, spirituality makes people moved by love and affection in their lives. Spirituality brings humans to a deep awareness, especially humility, that comes from God. Becoming humble requires a very long process, so openness to God's love makes humans friends to all and willing to be shaped by God.

Education is a very important aspect in human life, because education is a way to a good future in accordance with the demands of the times, which at this time is also called the era of globalization of the development of science and technology (Science and Technology) which is growing very rapidly. In the implementation of 21st century learning, it is a way to make students not to be left behind in the flow of the times, this is where students who have 4C skills that must be developed are needed, namely: Communication, collaborative, critical thinking and problem solivng, creativity and innovation, in PAI learning, where this pie always needs renewal to keep up with the times. Education is a very important aspect in human life, because education is a way to a good future in accordance with the demands of the times, which at this time is also called the era of globalization of the development of science and technology (Science and Technology) which is growing very rapidly. In the implementation of 21st century learning, it is a way to make students not to be left behind in the flow of the times, this is where students who have 4C skills that must be developed are needed, namely: Communication, collaborative, critical thinking and problem solivng, creativity and innovation, in PAI learning, where this pie always needs renewal to keep up with the times.

This financial management and digital marketing assistance aims to provide knowledge of financial often experienced by UMKM entrepreneurs is ineffective financial management, and a lack of knowledge causes poor business performance. Not only that, but weak digital marketing knowledge is also a problem that is lacking in UMKM entrepreneurs. Therefore, it is necessary to have training and mentoring activities for financial management and digital marketing for local UMKM entrepreneurs. The implementation of this activity was carried out from July 24, 2023, to August 8, 2023. This activity was attended by two UMKM entrepreneurs. The methods the team used were counseling and mentoring. The results of this activity can increase knowledge and financial management, both properly and professionally.

The results of the analysis regarding the ability of Mataram City PAUD teachers in preparing assessments based on the new paradigm curriculum are still very minimal. There are many obstacles faced by teachers in preparing new paradigm assessments, including the lack of experience in implementing the independent learning curriculum and the competencies possessed by teachers. This community service activity uses the PBL (Project Base Learning) learning method. Structurally, service activities are carried out in 2 stages, namely direct learning activities aimed at increasing participants' understanding of the basic concepts of preparing effective assessments based on the new paradigm curriculum and practical activities, namely practice making effective assessments based on the new paradigm curriculum. The result of the service was that there was a significant increase in mastery of concepts and skills in preparing assessments for Early Childhood Education Teachers in Mataram City between before and after the implementation of services for PAUD teachers.

This study aims to provide an explanation of management processes related to actions and activities related to communication management carried out within the organization. This method uses qualitative descriptive methodology. Literature research methods are used. With this method, authors collect data using note-taking techniques to check relevant information, such as books, literature, and other library materials. Elton Mayo's theory of human relations was used in this study. This research gives results that the management process is to carry out communication activities systematically and organized. Since organizational communication is the way all members interact with each other, the existence of an organization is determined by their interactions. As a result, communication management must be implemented to manage these interactions. However, the implementation of management in organizational communication means aligning management functions, namely planning, organizing, directing, and supervising communication with communication within the organization. This function flows from top to bottom within the organization, in the form of tasks, orders, delegation, etc., to ensure that communication goes well and organizational goals are achieved.

Papua gets Special Autonomy based on Law Number 21 of 2001, while Aceh gets Special Autonomy based on Law Number 18 of 2001 an Law Number 2006. This Special Autonomy is a political solution, a legal solution and a solution to achieve prosperity to overcome security problems and demands for separation from the Unitary State of the Republic Of Indonesia (NKRI). This happened when Indonesia was experiencing a vibrant democracy. Legislative Regulations are rules made by the Government. It includes things such as local democracy, people’s welfare and the protection of human rights in our country. The research method used in this research uses the library research method. Literature study is the first step in the information gathering method. From the research conducted, it appears that the Special Autonomy regulations, which are supposed to be responsive in their implementation, are still experiencing many problems. The use and continuation of the Special Autonomy Law still needs to be explained better so that it remins the same and is in line with achieving social happiness.

Even though Activity Based Costing (ABC) has been implemented by large companies in Indonesia, there are still obstacles that limit its implementation, such as high implementation costs and the long time required. The aim of this research is to find out what factors influence the success of the implementation of Activity Based Costing (ABC) in Indonesia. The type of research is a descriptive method with a qualitative approach. The data used in this research was obtained from the results of a literature review of these articles. The research results show that management understanding and commitment are the main factors influencing the success of implementation. The constraints of high implementation costs and the long time required are special concerns in implementing ABC in Indonesia. Technology support and staff skills determine the smoothness of the implementation process. Implementing ABC requires activity mapping, identification of cost drivers, and appropriate cost allocation to optimize resources and improve company performance.

The skills-based learning approach is a learning approach that is directed so that students can develop the life skills needed to maintain survival and develop themselves. This research aims to examine and describe Indonesian language education innovations using a technology approach and skills-based learning, by identifying the benefits, impacts and challenges faced in its implementation. The research method in this writing uses a type of research in the form of literature study. Results and discussion of this research There are several benefits, impacts and challenges in its implementation, which require support and cooperation from all parties involved in Indonesian language education, as well as improving facilities, literacy, readiness, discipline, responsibility, ethics, skills, competence, and professionalism of teachers and students.    

The skills-based learning approach is a learning approach that is directed so that students can develop the life skills needed to maintain survival and develop themselves. This research aims to examine and describe Indonesian language education innovations using a technology approach and skills-based learning, by identifying the benefits, impacts and challenges faced in its implementation. The research method in this writing uses a type of research in the form of literature study. Results and discussion of this research There are several benefits, impacts and challenges in its implementation, which require support and cooperation from all parties involved in Indonesian language education, as well as improving facilities, literacy, readiness, discipline, responsibility, ethics, skills, competence, and professionalism of teachers and students.    

Safety in the maritime sector, especially on Anchor Handling Tug Supply (AHTS) vessels, is a very crucial aspect in maintaining the sustainability of operations and preventing the potential risk of accidents at sea. One of the AHTS vessels that needs serious attention regarding safety aspects is the Peteka 5402 AHTS Ship. This study aims to understand and improve the effectiveness of the implementation of safety measures as a preventive measure on the ship. The research method used in this study is a qualitative method that produces descriptive data in the form of written words from oral interviews of crew members and observed behavior on the ship.

This research aims to improve students' cursive writing skills through guided writing-based student worksheets in class III B at SDN 145 Inpres Pampangan. This research is classroom action research, the subjects of this research were 22 students consisting of 9 men and 13 women. The implementation of this action was carried out for three weeks, where each week one meeting included learning and assessment. The presentation of the first cycle material began on 14 September 2023 and the first cycle test was on 18 September 2023. The presentation of the second cycle material was carried out on 23 October 2023. The results of the study showed that there were 67.1% (15 students) showing good cursive writing skills. pretty good. Then in the second cycle it increased to 96.3%. The contribution of implementing Guided Writing-based LKPD to improving students' writing skills is very significant, meaning it is in the high category. So it can be concluded that the teacher's ability to apply Guided Writing learning media can improve students' writing skills in Indonesian language subjects in class III B UPTD SDN 145 Inpres Pampangan.    

This research aims to improve students' initial reading skills using audio-visual media in class I UPTD SDN 145 Inpres Pampangan. This research is Classroom Action Research, the subject of this research is class 1, totaling 30 students consisting of 18 boys and 12 girls. This research was carried out for 3 weeks. The implementation of this action was carried out during three 3 teaching and learning process meetings and at every third meeting there was a learning evaluation results test. This research was carried out as part of the Teaching Profession Strengthening (P2K) activities which started on September 11 2023 for the 2023/2024 academic year. The results of the research show that during the learning process there is a change in students' attitudes during the learning process in accordance with the results of observations, namely by applying reading skills through audio-visual media assisted by image media, it can increase students' self-confidence to ask both the teacher and their friends about material they don't know. understandable and can increase student attendance, and improve student reading skills with audio-visual media. So, beginning reading skills through audio-visual media are suitable for use in this class. This can be seen from the increase in learning outcomes for class I students at UPTD SDN 145 Inpres Pampangan, after learning initial reading skills through audio-visual media.