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This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

This study explores the impact of Artificial Intelligence (AI) integration and algorithm transparency on organizational efficiency and perceived fairness in Human Resource (HR) decision-making. Using a qualitative literature review approach, the research examines the mediating role of employee trust and the moderating influence of organizational culture. The analysis focuses on peer-reviewed international studies published since 2020, reflecting the latest theoretical and empirical developments in AI and HR management. The findings reveal that a higher level of AI integration improves decision speed, reduces operational costs, and increases the accuracy of talent allocation. However, these efficiency gains are not independent of ethical considerations. Transparent algorithms are shown to significantly enhance employees’ trust and perceptions of fairness, whereas opaque systems tend to generate resistance and distrust. Furthermore, organizational culture plays a crucial moderating role. Companies with innovative and participatory cultures report better outcomes from AI implementation, while hierarchical cultures are associated with lower adoption success and ethical challenges. This research highlights the importance of aligning technical capabilities with social and cultural factors to optimize the use of AI in HR functions. The study contributes to the discourse on socio-technical systems by proposing an integrative framework that links AI integration, transparency, trust, and culture to key organizational outcomes. Practical implications include the need for transparent system design, ethical governance, and cultural readiness to support responsible AI adoption in HR.

This study aims to examine the influence of capital structure and liquidity on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Capital structure is represented by the Debt to Equity Ratio (DER), while liquidity is measured using the Current Ratio (CR). Profitability is assessed through Return on Assets (ROA) and Return on Equity (ROE). This research employs a quantitative approach with a causality design and uses multiple linear regression as the analytical method. The sample consists of three manufacturing companies—PT Chandra Asri Pacific Tbk (TPIA), PT Aneka Tambang Tbk (ANTM), and PT Gudang Garam Tbk (GGRM)—selected through purposive sampling based on predetermined criteria. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation were conducted, and all variables met the requirements for regression analysis. The findings reveal that DER has a negative and significant effect on both ROA and ROE, indicating that higher leverage reduces the company’s ability to generate profits. Conversely, CR has a positive and significant effect on profitability, suggesting that companies with stronger liquidity positions are more capable of sustaining operational activities and improving financial performance. The F-test results show that DER and CR simultaneously have a significant influence on profitability. Furthermore, the coefficient of determination demonstrates that more than half of the variation in profitability can be explained by the two independent variables. Overall, the study emphasizes the importance of maintaining an optimal balance between debt utilization and liquidity management. Effective capital structure policies and sufficient liquidity levels are essential for enhancing profitability and ensuring financial stability within the manufacturing industry. These findings provide valuable implications for corporate decision-makers, investors, and stakeholders in formulating financial strategies that support long-term performan.  

The Hartley transform provides a real-valued alternative to the classical Fourier transform, offering structural advantages for the analysis of real-valued signals. This paper presents a systematic study of the continuous Hartley transform, including its definition, inversion formula, Plancherel identity, and core operational properties such as shifting, modulation, and convolution. The analytical framework is developed in parallel with the classical Fourier theory to highlight structural similarities and distinctions between the two transforms. Furthermore, we establish a Hartley-type Heisenberg uncertainty principle using two complementary approaches: a direct method based on intrinsic properties of the Hartley kernel, and a Fourier-based method that exploits the algebraic relationship between the Hartley and Fourier transforms. These results provide a unified and rigorous foundation for understanding uncertainty relations within real-valued transform frameworks, and they demonstrate the continued relevance of the Hartley transform in harmonic analysis, integral transforms, and modern signal processing.

This study aims to comprehensively examine the influence of digital marketing strategies, investment in digital technology, and customer engagement on the business performance of Micro, Small, and Medium Enterprises (MSMEs) with digital transformation as a mediating variable. A case study was conducted on the MSME Es Teh Djanoko Bayat. This research employs a quantitative methodology with a causal design. Data were collected through questionnaires distributed to 350 respondents and analyzed using the SmartPLS version 3 tool. The results indicate that digital marketing strategies and digital technology investment have a positive and significant effect on both digital transformation and performance improvement. Furthermore, digital transformation is proven to have a positive effect on performance. However, while digital customer engagement positively affects performance, it was found to have no significant effect on digital transformation. In conclusion, the effectiveness of digital marketing and technology investment are key drivers in the transformation process and company performance, while customer interaction impacts sales directly without triggering significant operational changes.

In the context of modern organizations, performance can no longer be measured solely through short-term target achievements. A strong foundation of quality culture is required to ensure sustainable performance. This study aims to examine the relationship between quality culture and organizational performance sustainability through a modern managerial approach. The method used is descriptive qualitative, employing literature studies and conceptual analysis of theories related to quality management, organizational culture, and performance sustainability. The findings indicate that quality culture holds a strategic role in shaping work behavior, strengthening management systems, and fostering continuous innovation. The application of quality values—such as commitment to continuous improvement, customer orientation, and consistency in process control—contributes to the creation of a productive work environment that is responsive to change. Integrating quality culture into all aspects of the organization also enhances operational efficiency, reinforces teamwork, and promotes data-driven decision-making. These aspects lead to greater performance consistency, improved customer satisfaction, and long-term competitive advantage. Therefore, quality culture does not merely serve as a behavioral guideline but becomes a fundamental pillar in building an adaptive, innovative, and sustainable organization capable of navigating an increasingly complex business environment.

This study investigates the implementation of reasonable accommodations for students with special needs at SMP Negeri 32 Kota Tangerang. The research focuses on how inclusive education is operationalized within a public junior high school context to ensure equal educational opportunities for all learners, regardless of their physical, intellectual, or emotional differences. The central problem addressed concerns the extent to which inclusive policies and practices are effectively translated into tangible support systems for students with special needs. Accordingly, the primary objective of this study is to analyze the implementation process, challenges, and outcomes of reasonable accommodations in promoting inclusive learning environments. A qualitative research design was employed, utilizing data collection techniques such as observation, in-depth interviews with the principal, special education teachers, homeroom and subject teachers, as well as students with special needs, complemented by documentation analysis. The validity of the data was established through triangulation, encompassing processes of data reduction, data display, and conclusion drawing. The findings demonstrate that SMP Negeri 32 Kota Tangerang has successfully implemented reasonable accommodations supported by the BOSDA Inklusi program. This funding facilitates the provision of accessibility features—including ramps, guiding blocks, accessible toilets, and wheelchairs—alongside adaptive learning materials and teacher remuneration. Furthermore, systematic identification and assessment procedures are conducted regularly, and the curriculum is continuously adapted to meet individual learning needs. The school also organizes regular capacity-building programs for educators and staff. In addition, strong collaboration with the Tangerang City Government, the Difabel Mandiri Indonesia Foundation, and USAID Madani provides sustained technical assistance and monitoring.

Elevated blood pressure above the normal range is a hallmark of a medical condition known as hypertension. It is estimated that as the population ages, the number of hypertension cases will also increase. If this condition is properly managed early, it can be controlled. Controlling daily eating habits is one of the most effective non-pharmacological methods for lowering blood pressure. Therefore, finding alternative food sources that can naturally lower blood pressure is crucial. Red dragon fruit (Hylocereus polyrhizus), which is high in fiber, potassium, and antioxidants such as vitamins B, C, and E, is one possible option. These nutrients are important for maintaining blood vessel flexibility and controlling hypertension. The purpose of this study was to determine the effect of red dragon fruit juice consumption on blood pressure in the Paku Village Community Health Center (Puskesmas Pembantu) operational area. A single-group pre-experimental design was used in this study. A paired-sample t-test was used to assess the data. Based on the findings, the average systolic blood pressure was 184 mmHg before consuming red dragon fruit juice and decreased to 164 mmHg after the intervention. With a t-value of 23.4, a correlation of 0.96, and a p-value of 0.000 (p < 0.05), this decrease was statistically significant. Meanwhile, the average diastolic blood pressure dropped from 101 mmHg to 84 mmHg, with a correlation of 0.961, a t-value of 18.65, and a p-value of 0.000 (p < 0.05). These results indicate that consuming red dragon fruit juice significantly lowers blood pressure, with an average decrease in systolic pressure of 20 mmHg and diastolic pressure of 17 mmHg.

This study aims to analyze the marketing strategies implemented by CV Mitra Agung to increase consumer purchasing interest in the Sungai Pinyuh District. Using a qualitative descriptive approach, data collection was conducted through in-depth interviews, direct observation, and documentation studies. The results of the analysis indicate that the implementation of an integrated marketing mix (product, price, place, and promotion) has been significantly successful in increasing both consumer purchasing interest and loyalty. The main supporting factors for this success include offering products with consistent quality, setting competitive prices compared to competitors, active and creative promotions, especially through the use of social media, and selecting a strategic and easily accessible business location. Despite showing positive results, this study also identified several challenges faced by the company, namely limited operational capital and limited market reach, which need to be addressed for future business development. Based on these findings, several important recommendations are provided, These include continuous innovation in product variants, optimizing and maximizing the use of digital media platforms to increase brand awareness, and improving the quality of customer service. These recommendations are expected to help CV Mitra Agung expand its market share, improve sales performance, and ensure business sustainability.

The development of information technology (IT) has become a crucial element in improving operational efficiency and business competitiveness in the digital era. This study aims to design an information technology infrastructure strategy for a local skincare company that currently still faces obstacles due to fragmented communication processes and manual data recording. The research method uses the Ward and Peppard framework, supported by SWOT and Value Chain analysis to identify the internal and external business environment and formulate an IS/IT strategy that aligns with the business strategy. The research approach is descriptive qualitative through interviews, observations, and literature studies. The analysis results indicate that the main problem lies in the lack of infrastructure capable of integrating production, distribution, and inventory management processes. Based on these findings, this study recommends designing an infrastructure strategy that supports the implementation of the integrated system "Sivendor". This system functions as a hub that connects workflows between production vendors, warehouses, and sales departments. In conclusion, this study produces a blueprint for an adaptive IT infrastructure strategy as a technical foundation to minimize data errors, improve operational efficiency, and support real-time decision-making.

Investments in information technology (IT) often fail to deliver the expected added value due to excessive dependence on external suppliers, inflexible technological systems, or infrastructures that are highly vulnerable to various operational and security risks. This article analyzes organizational strategies to ensure the realization of added value from IT investments through the integration of strategic alignment and comprehensive risk management practices. By implementing strategic alignment, organizations are able to synchronize IT initiatives with core business objectives, organizational processes, and long-term strategic goals. At the same time, effective risk management plays a crucial role in reducing detrimental dependencies, including risks related to data breaches, system failures, cyber threats, and operational disruptions. This approach is supported by an extensive review of literature from credible and relevant academic sources, which demonstrates that systematic risk mitigation can significantly enhance organizational resilience, reliability, and overall value creation from IT investments. As a result, organizations are better positioned to optimize performance, improve decision-making capabilities, and ultimately achieve a sustainable competitive advantage in an increasingly digital business environment.

In the era of digital transformation, modern, systematic, and integrated archive management has become a crucial element in creating effective, efficient, and accountable education governance. Office Management and Business Services (MPLB) teachers in East Java still face obstacles in implementing technology-based archive management due to limited digital literacy, lack of supporting facilities, and minimal ongoing training relevant to 21st-century needs. This Community Service (PKM) activity aims to improve the professional competence of MPLB teachers in modern archive management through interactive workshop-based training, intensive mentoring, and direct simulation of the use of digital archiving applications. The implementation methods included participant needs analysis, problem-solving-based module development, digital archive management practice using a cloud system, and pre-test and post-test-based evaluation to measure competency improvement. The results of the activity showed an average increase in participant understanding of 42%, a 58% increase in operational skills in using archiving applications, and a 35% increase in archive management time efficiency. In addition, teachers are able to implement an electronic file classification system in schools and build a database of digitized documents. These activities strengthen transparent and sustainable educational administration, as well as supporting the realization of inclusive and globally competitive education in line with the Asta Cita vision towards Indonesia Emas 2030.

Damage to rotable axle components on CAT KT4 Loaders in the mining industry is often the main cause of operational downtime. This study aims to analyze the frequency of damage to axle components and evaluate the effectiveness of preventive maintenance to reduce downtime duration and repair costs. Damage data collected from January to August 2024 were quantitatively analyzed to identify the most frequent damage patterns, especially seal leaks and brake modules. The results show that the implementation of preventive maintenance, such as regular seal replacement and hydraulic pressure checking, can significantly reduce the frequency of breakdowns and improve operational efficiency. The research also provides recommendations on maintenance strategies that can be implemented to extend component life and reduce overall downtime.

The rapid advancement of information technology has compelled digital marketing companies to enhance efficiency and system integration to improve business performance. PT Imused Satria Muda, a digital marketing company focusing on beauty and herbal product promotion, faces challenges in integrating its information systems across divisions such as advertising, content creation, and customer service. This study aims to formulate an information systems and information technology (IS/IT) strategy aligned with the company’s business strategy using the Ward and Peppard methodology. A descriptive qualitative approach was employed, with data collected through observation, documentation review, and structured interviews. The analysis utilized SWOT, Value Chain, and McFarlan Strategic Grid tools to identify the internal and external conditions of the business and IS/IT environments. The results indicate that PT Imused Satria Muda requires the development of a cloud-based Customer Relationship Management (CRM) system, a Digital Campaign Dashboard, and marketing automation tools to enhance digital campaign effectiveness. The implementation plan is divided into short- and long-term stages over five years, focusing on data integration, information security, and IT human resource competency improvement. The proposed strategy is expected to increase operational efficiency and strengthen the company’s competitiveness within the dynamic digital marketing industry.

Dancing as an outdoor activity significantly impacts the social and emotional skills of young children. They learn to express their emotions, work together in groups, and increase their self-confidence and empathy through dance activities. Several studies have shown that participating in dance activities can also help children manage their emotions, enhance social interactions, and improve their communication skills. Developmentally appropriate dance programs can positively impact their social and emotional development. Early children's ability to manage their own emotions is part of their emotional developmental maturation during the transition from the preoperational to the concrete operational stage. Early children's ability to manage their emotions is part of their emotional developmental maturation during the transition from the preoperational to the concrete operational stage. The ability to manage their own emotions can be seen in their ability to utilize their emotions positively, regulate their emotions according to their circumstances, and appropriately protect themselves from experiencing unhealthy emotions.

Psychological well-being (PWB) represents an essential psychological condition that supports the effectiveness and professionalism of police officers, particularly those working in operational units. Criminal investigation officers routinely encounter complex job demands, strict time limitations, and high responsibility in case handling, which may intensify job stress and perceived workload and ultimately influence PWB. This study aimed to analyze the relationship between job stress and perceived workload with PWB being among officers of the Criminal Investigation Directorate of the Jambi Regional Police. A quantitative correlational approach was applied, involving 130 criminal investigation officers selected through purposive sampling. Data were obtained using online questionnaires consisting of a job stress scale, a perceived workload scale, and a PWB scale. Data analysis was performed using multiple correlation analysis with the assistance of SPSS software. The findings indicated that the majority of respondents were classified within the moderate category for all variables. The results of multiple correlation analysis demonstrated a significant relationship between job stress and perceived workload with PWB, indicated by a correlation coefficient of R = 0.409 with p < 0.001. These results suggest that job stress and perceived workload jointly contribute to variations in PWB of criminal investigation officers.

Educational inequality in Indonesia remains a significant challenge, as reflected in the low proportion of citizens with higher education degrees and the predominance of high school graduates as the highest educational attainment. University students, as part of the educated minority, hold a moral responsibility to redistribute the academic privilege they possess to the broader community. This article presents a report on a Community Service Program (PKM) titled It’s English Buddy, an online English-teaching initiative launched by students of the International Relations Study Program at UPN Veteran Jakarta. The program offers individual and group English conversation sessions at affordable prices, adopting a non-distributing profit approach to ensure operational sustainability. Supported by literature on the effectiveness of online learning in enhancing academic performance through flexibility and accessibility, the program has successfully reached participants of various ages and backgrounds. The results show that most participants are women and were recruited primarily through personal networks, highlighting the importance of public communication strategies and trust-building. Overall, It’s English Buddy demonstrates the potential of student-led grassroots educational initiatives as a meaningful contribution to expanding learning opportunities within society.

This study analyzes the water storage capacity and operational patterns of reservoirs in the Surabaya Industrial Estate Rungkut (SIER) to support efficient and sustainable water resource management. The research adopts a quantitative approach by collecting hydrological data, analyzing storage capacity, and simulating reservoir operations based on seasonal scenarios. The findings indicate that SIER's reservoirs have sufficient capacity to meet industrial water demands, although a supply deficit occurs for four months annually. Technical optimization efforts, such as sediment dredging, have proven to increase storage capacity by more than 200%. Practical recommendations for reservoir management include sedimentation normalization and planned operational strategies. These findings are expected to serve as a reference for other industrial zones in addressing water management challenges due to climate variability and increasing industrial demands.  

This research intends to examine conflict resolution and collaboration between units in the Department of Education and Culture of Sidoarjo Regency while carrying out regional priority programs. The research background arises from the increasing intricacy of bureaucracy and the overlapping jurisdictions among divisions, which impact the efficiency of implementing educational programs. This research utilizes a qualitative case study method, gathering data through comprehensive interviews, participatory observation, and analysis of institutional documents. Informants consist of structural officials, operational staff, and external partners like school leaders and education inspectors. The results indicate that conflicts can be functional or dysfunctional; functional conflicts encourage creativity in problem-solving, whereas dysfunctional ones obstruct cross-sector collaboration. Collaboration between units is successful on a technical basis but still lacks strength in the stages of planning and policy assessment. The conversation emphasizes that transformational leadership, transparent communication, and teamwork are vital for minimizing conflicts and improving coordination. In summary, the success of implementing regional priority programs in the Sidoarjo Education and Culture Office significantly relies on flexible conflict resolution and inter-sector cooperation founded on teamwork and openness.

This study aims to analyze the implementation of the LAPORBUP application in improving public information services and identify obstacles to its implementation at the East Lombok Regency Communication and Informatics Office. LAPORBUP is a digital-based public service innovation that makes it easier for the public to convey complaints, aspirations, and suggestions quickly, transparently, and accountably. This study uses a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The data obtained are analyzed descriptively qualitatively. The results show that the implementation of LAPORBUP is able to improve the quality of public information services through a more practical, open, and responsive reporting system. The public can monitor the progress of reports through a ticket system, while the government uses report data as a basis for policy evaluation. In addition, socialization through various media has also encouraged increased public understanding and use of the application. However, the implementation of LAPORBUP still faces several obstacles. Internal obstacles include limited human resources, minimal technical training, and limited operational budget. Meanwhile, external obstacles include low digital literacy among the public and a lack of awareness among some residents in utilizing the service. Thus, LAPORBUP has made a positive contribution to strengthening public information services in East Lombok Regency. Through increased human resource capacity, enhanced digital literacy, and adequate budget support, this application has the potential to become a model for technology-based public service innovation that can strengthen government-community relations and support transparent, accountable, and responsive governance