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Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

This study is motivated by the discrepancy between production targets and actual field performance caused by dynamic operational conditions, such as equipment productivity and effective working time. The objective of this research is to redesign the production target and develop a more realistic mine sequence using a rolling plan approach at Pit Hill16. The method includes analyzing the productivity of loading and hauling equipment based on cycle time data, calculating effective working time, and determining production targets using the rolling plan method. Furthermore, mine sequence design is developed based on the adjusted production targets. The results indicate that the productivity of loading equipment is 241.98 BCM/hour for the EC480DL excavator and 123.27 BCM/hour for the EC210DL excavator, while hauling equipment productivity is 40.24 BCM/hour. The April production target based on the rolling plan is 275,913 BCM, which can be achieved through mine sequence design with a volume of 277,839 BCM, resulting in a difference of +1,926 BCM, still within acceptable planning tolerance. Therefore, the rolling plan approach is proven to produce a more adaptive and realistic mining plan under actual field conditions.

This study was conducted at PT. Asmin Bara Bronang, Sepan Uring Village, Kapuas Tengah District, Kapuas Regency, Central Kalimantan Province, with the aim of analyzing the productivity and influencing factors of the PC 300 excavator in coal getting activities to support the achievement of production targets. The objective of this research is to analyze the actual productivity and the factors affecting it in Sector 7 coal getting operations. The research method used field observation with a quantitative descriptive analysis approach. The results show that the productivity of the PC 300 excavator ranges from 127.12 to 224.29 tons/hour, with an average of 173.98 tons/hour. In several conditions, the productivity is still below the company’s target of 180 tons/hour. The analysis indicates that productivity is influenced by material conditions, particularly the Hardgrove Grindability Index (HGI) value of 47, which reflects relatively harder material with coarser particle size, and a moisture content of 22.71%, causing the material to be sticky and cohesive, thereby affecting the bucket filling process. In addition, operational factors such as bottom loading patterns, limited number of tailgate dump trucks, and suboptimal selection of dump truck types also contribute to productivity performance.  Based on the findings, it can be concluded that the productivity of the PC 300 excavator has not consistently met the company’s target. Therefore, improvement efforts are required, including the implementation of top loading methods, increasing the number of tailgate dump trucks, optimizing the selection of hauling equipment, and controlling material conditions that affect the digging process.    

Submarine pipelines are vital infrastructures in aviation fuel distribution, carrying high risks of operational disruption, safety issues, and environmental pollution. In 2025, the aviation fuel receiving submarine pipeline at Integrated Terminal Ampenan was deformed due to mechanical pulling by MT Anargya I, causing system shutdown. This incident created risks of seawater intrusion, marine pollution, and potential fuel shortages at Lombok International Airport. This study evaluates the effectiveness of applying a double-ended draining method combined with an oil bubble trap as a fast, safe, and sustainable solution for submarine pipeline repair. Using a case study and descriptive-analytical approach based on the Continuous Improvement Program (CIP), the research analyzed quality, cost, delivery, safety, environmental, and workforce aspects. The results showed the method effectively drained aviation fuel without seawater contamination, prevented marine spills, maintained fuel quality within specifications, and completed repairs before critical stock levels were reached. Additionally, it provided significant cost savings compared to emergency supply operations and achieved zero safety incidents and environmental pollution. The integration of double-ended draining and oil bubble trap proved to be an effective, adaptive innovation with strong potential for replication and standardization in other aviation fuel submarine pipeline systems.

This study aims to analyze the influence of workforce agility, job satisfaction, and job engagement on employee adaptive performance at PT. MMT Buana Logistik. The dynamic logistics industry requires employees who have high adaptability to technological changes and operational demands. This type of research is quantitative causality with an explanatory approach. The population in this study were all employees of PT. MMT Buana Logistik, totaling 49 people, with the sampling technique used saturated sampling (census). Data were collected through questionnaires with a 5-point Likert scale. Data analysis techniques used included instrument testing (validity and reliability), testing of classical assumptions (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. Hypothesis testing was carried out through t-tests (partial), F-tests (simultaneous) and coefficient of determination (R2). The results showed that workforce agility, job satisfaction, and job engagement partially and simultaneously have a positive and significant influence on employee adaptive performance. These findings imply the importance of managing work flexibility, fulfilling employee satisfaction, and increasing work engagement to build adaptive human resources to support company competitiveness in the logistics industry.  

Air transportation plays an important role in supporting mobility, tourism, and emergency activities such as medical evacuation and search and rescue (SAR). One of the essential supporting facilities for helicopter operations is a heliport, which must meet safety standards, including an adequate lighting system. This study aims to design an LED floodlight installation system for the Main Helipad of Fly Bali Heliport based on the international standard ICAO Annex 14 Volume II, while considering the corrosive coastal environmental conditions. The research method used is an engineering design approach with quantitative analysis of illumination requirements and current carrying capacity (CCC). Data were obtained through literature studies based on ICAO, FAA, and CAP 437 standards, as well as field observations. The design process includes determining the number and placement of floodlights, technical specifications, and electrical installation systems, including cable and protection selection. The results show that the configuration of four LED floodlight units is capable of producing a minimum illumination of 10 lux evenly across the TLOF and FATO areas in accordance with ICAO standards without causing glare. The use of Avlite AV-HL-FL floodlights with IP66 protection is suitable for coastal environments. The electrical installation system using NYY 2×2.5 mm² cables and a 2 Ampere MCB ensures system safety and reliability. Therefore, this design can enhance heliport operational safety and support optimal night operations.

This research is motivated by the importance tank cleaning process on tankers to prevent cargo contamination, maintain cargo quality, and ensure crew safety. MT. Marina Prosperity, a chemical/oil tanker, uses the Butterworth system as the primary method for tank cleaning at every cargo change. However, in practice, technical and operational constraints are still found that affect the results of tank cleaning. The research method used is descriptive qualitative with data collection techniques through direct observation on the ship, interviews with the Chief Officer and Boatswain, and documentation studies in the form of log books and SOPs. Data were analyzed by focusing on three aspects, namely work efficiency, work safety, and operational procedures for using Butterworth. The results show that the use of Butterworth can increase time and energy efficiency compared to manual methods, with an average cleaning time of 2–4 hours per tank depending on the type of cargo. From a safety aspect, Butterworth reduces the need for crew to enter the tank, thereby reducing the risk of exposure to chemicals and hazardous atmospheres. However, work effectiveness and safety are greatly influenced by the condition of the equipment, the stability of water pressure, and the crew's discipline in implementing the SOP. On several occasions, steps such as nozzle cleaning, manual mopping, and safety meetings were not consistently performed, resulting in residual load in certain areas. With routine equipment maintenance, close supervision, and ongoing crew training, Butterworth can be optimized to produce more effective, safe, and standards-compliant tank cleaning process.

Coastal areas are highly dynamic and increasingly exposed to physical pressures such as coastal erosion, shoreline change, inundation, and sea-level rise. In Indonesia, most coastal vulnerability studies remain focused on physical mapping and have not been systematically integrated with spatial planning evaluation. This study aims to analyze physical coastal vulnerability using the Coastal Vulnerability Index (CVI) and integrate the results with the Regional Spatial Plan (RTRW) in the coastal areas of Mangarabombang and Laikang Sub-districts, Takalar Regency. A quantitative spatial approach was applied using eight parameters, which were reclassified into vulnerability scores, transformed into CVI values, and classified using quartile methods. The results show that high and very high vulnerability classes dominate the coastal area. Spatial integration reveals that several development zones intersect with high vulnerability levels, indicating potential spatial mismatch. This study confirms that CVI can be operationalized as a spatial evaluation tool to support adaptive and risk-based coastal planning.

Urban waste management has become a complex challenge due to population growth, urbanization, and economic activities contributing to higher waste generation. Effective waste management systems are required to reduce waste disposed at final disposal sites. This study aims to evaluate the effectiveness of waste management at the TPS 3R Pedalangan Bersinar facility in Semarang City by examining waste separation from the source. The research applied a quantitative approach using mass balance analysis to assess the balance between incoming waste, processed waste, and residual waste in the system. Primary data were collected through field observations, interviews, and operational monitoring for six consecutive days, while secondary data were obtained from the Semarang Environmental Agency. Results show community-based waste banks in Pedalangan demonstrate a high level of effectiveness with a recovery factor reaching 100%, indicating optimal recycling performance and strong community participation. Meanwhile, the TPS 3R facility processes an average waste volume of 16.61 m³/day with reduction of 10.32 m³/day and residual waste of 6.29 m³/day, resulting in a recovery factor of approximately 0.62 categorized as moderate effectiveness. Therefore, strengthening household waste separation, improving operational management, and increasing community participation are recommended to enhance waste reduction and support sustainable urban waste management systems.

The growth of aviation activities at I Gusti Ngurah Rai International Airport, Bali, has led to the rapid development of surrounding areas, potentially obstructing protected airspace. Obstacles on the approach surface of Runway 27 have become a critical concern, particularly for precision approach Category II (CAT II) operations, which require obstacle-free approach areas. This study aims to analyze obstacles within the approach area of Runway 27 and develop effective control strategies. Using a descriptive qualitative approach, data was collected through field observations, interviews, and documentation studies. The analysis follows the Obstacle Limitation Surfaces (OLS) standards according to ICAO and national regulations. The findings reveal obstacles such as mangrove vegetation, antennas, and ship activities in the Benoa Harbor area, which are located within the approach surface and could potentially impact the OLS limits. While these obstacles generally comply with existing regulations, their proximity to the threshold may reduce the safety margin of flight operations and limit CAT II implementation on Runway 27. This study proposes technical, operational, regulatory, and preventive strategies to improve obstacle control, enhancing aviation safety and ensuring the readiness for CAT II operations at the airport.

 This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.

The low thermal efficiency of Gas Power Plants (PLTG) due to exhaust gas heat loss drives the implementation of cogeneration at PLTGU Block II PT. PLN Indonesia Power UBP Semarang. This study analyzes the performance of the Gas Turbine Generator (GTG), combined cycle efficiency, and Exergy distribution using a 3-3-1 configuration. The research utilizes actual operational data from January 28, 2026, sampled at 10-minute intervals. Results indicate that cogeneration via a Heat Recovery Steam Generator (HRSG) significantly enhances plant efficiency. The GTG output ranged from 273–283 MW with an efficiency of 30.0–30.2%. Following combined cycle integration, system efficiency increased to 43.9–44.4%, a gain of approximately 14%, with a heat rate of 11,916–11,988 kJ/kWh. Exhaust heat of 665–713 MW was recovered to generate an additional 130 MW through the Steam Turbine Generator (STG). Exergy analysis reveals that the largest irreversibility occurs in the GTG combustion process (285 MW), followed by the HRSG (185 MW) and STG (49 MW).

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

Educational financing management plays an important role in improving the quality of education in primary schools. However, limited school operational funds often become an obstacle to achieving optimal educational outcomes. This study aims to analyze the efficiency of educational financing as a strategy for improving education quality at SDN Mekarjaya, Tasikmalaya Regency. The research employed a qualitative descriptive approach with a case study design. Data were collected through interviews, observations, and documentation studies involving the principal, teachers, and school financial documents. The findings indicate that the implementation of data-based planning, priority-scale budgeting, digital financial administration through the ARKAS application, and collaboration with various stakeholders contributed positively to improving school quality. Financing efficiency supported literacy programs, teacher competency development, learning effectiveness, and school management improvement. Although the school still faced challenges related to limited funding sources and administrative constraints, efficient financial management enabled the school to optimize available resources effectively. This study concludes that efficient, transparent, and accountable educational financing management can serve as a strategic instrument in supporting sustainable improvement in the quality of primary education.

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

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

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.