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This study aims to determine the impact of stakeholder pressure (environment, employees, consumers, and individual shareholders) on sustainability report disclosure. This quantitative study uses secondary data from annual reports and sustainability reports as sources of information. The study involves companies listed in the Kompas 100 Index from 2020 to 2022 as the population. The sampling technique chosen is purposive sampling, resulting in 41 companies as the sample, with a total of 123 reports observed. The analysis is conducted using multiple linear regression, with IBM SPSS Statistics 25 software as the analytical tool. The findings of the study indicate that pressure from the environment and consumers positively affects sustainability report disclosure. However, pressure from employees and individual shareholders does not have a significant impact on sustainability report disclosure.

This study examines the impact of Green Compensation and Benefits on employee performance and the factors influencing its effectiveness using a mixed-methods approach. Quantitative results show a significant positive relationship between employees' perceptions of these practices and their performance. Qualitative findings reveal key factors influencing effectiveness, including perceived fairness, clear communication, and alignment with personal values. This study contributes to the Green Human Resource Management (GHRM) literature by demonstrating the specific role of Green Compensation and Benefits in promoting pro-environmental behavior and enhancing employee performance. Practical implications for HR managers are emphasized, including the importance of designing fair, transparent, and value-aligned systems. Future research is suggested to investigate the generalizability of findings, employ longitudinal designs, and explore interactions between Green Compensation and Benefits and other GHRM practices. A holistic approach to GHRM can motivate employees' pro-environmental behavior and better achieve organizational sustainability goals.    

The phenomenon of globalization has transformed the world's landscape, connecting nations, and inspiring the concept of Special Economic Zones (SEZs). The utilization of Foreign National Health Workers (FHNWs) has become a strategy to address the shortage of medical personnel and enhance healthcare services, particularly in remote regions. However, the implementation of this policy also faces several ethical, cultural, and linguistic challenges. The ethical aspect takes center stage in the utilization of FHNWs. Patient rights, professionalism, and cross-cultural collaboration are crucial focal points in healthcare service practices. Despite its benefits, the utilization of FHNWs encounters communication hurdles, especially when the employed language is unfamiliar. Additionally, the integration of local cultural values becomes a pivotal aspect in delivering sensitive and patient-centered care. This paper analyzes policy documents related to the utilization of Foreign National Health Workers (FHNWs) in Indonesia through normative and predictive approaches. The objective is to comprehend the concepts and regulatory implementations concerning the ethics of FHNW utilization within the context of Indonesian healthcare services. The phenomena of globalization and efforts to expedite economic growth through Special Economic Zones (SEZs) have influenced these policies. The analysis involves various policy documents relevant to FHNW utilization. In facing the ethical dilemmas arising in the practice of healthcare services by foreign medical personnel, it is imperative for them to adapt to the local culture without compromising the principles of medical ethics. Moreover, competition within the job market and cultural disparities between foreign and local medical personnel also present challenges that need to be addressed. In dealing with competition, a holistic approach involving the government, relevant institutions, and professional training for local medical personnel is required. Overall, the utilization of FHNWs holds potential benefits in addressing medical workforce shortages and enhancing healthcare access. However, this utilization must be carried out with ethical responsibility, respecting patient rights, and considering cultural and professional aspects. With a prudent approach, the utilization of FHNWs can contribute to improving the quality of healthcare services and the well-being of local medical personnel, in line with ethical principles and national interests.    

Tujuan  pengabdian masyarakat adalah pengenalan metode dan teknologi tepat guna  dengan metode akuamber  untuk teknik memadukan  usaha bertanam sayur mayur  dengan budidaya ikan dalam wadah ember.  Pelaksanaan  kegiatan di lahan  sempit, pekarangan  dan masih terkena sinar matahari karena tanaman sayuran dan ikan membutuhkan sinar matahari.   Hasil usaha dapat dimanfaatkan konsumsi, peningkatan gizi bagi Balita dan anak  serta anggota keluarga yang lain. Bahkan dapat dikonsumsi bersama dalam kegiatan rukun tetangga (RT/RW) dan kegiatan PKK sebagai usaha swadaya masyarakat.  Keberlanjutan kegiatan  PPM kepada  kelompok sasaran  dapat meningkatkan ketahanan pangan keluarga dengan menerapkan aplikasi probiotik pada budidaya polikultur antara ikan dan tanaman sayuran skala rumah tangga.

Penanganan limbah adalah suatu keharusan karena limbah dapat memiliki dampak negatif yang signifikan terhadap lingkungan, kesehatan manusia, dan keberlanjutan. Beberapa limbah dapat didaur ulang atau diproses kembali untuk menghasilkan bahan baku yang dapat digunakan kembali. Dengan menangani limbah dengan benar, kita dapat mengurangi kebutuhan akan bahan baku alam baru dan mendukung konservasi sumber daya. Mengetahui karakteristik dan nilai kuat  tekan  beton  dengan  penggantian  sebagian  agregatnya  dengan agregat daur ulang yang berasal dari limbah batu bata penggaron adalah tujuan dari penelitian ini.  Urgensi  dari  penelitian  ini  adalah  menghadirkan  solusi  untuk  mendaur ulang limbah batu bata penggaron hasil pembongkaran konstruksi dan sisa produksi batu bata sebagai pilihan pengganti agregat  kasar alam dalam campuran beton yang juga diharapkan mampu menjadi salah satu penerapan yang dapat mendukung adanya program green concrete. Hasil penelitian menunjukkan bahwa proporsi optimal untuk penggunaan bata Penggaron sebagai pengganti agregat kasar adalah sebesar 60% dari total kebutuhan agregat kasar dalam desain.

In the digitalization era, mobile payment applications are highly sought after to facilitate financial activities. PLN has innovated by introducing PLN Mobile, which simplifies online electricity bill payments. Despite offering many conveniences, some users feel there are shortcomings and difficulties with this app, potentially affecting its continued usage. This thesis aims to evaluate the factors influencing users' decisions to continue using the application, utilizing a conceptual model that combines Human-Computer Interaction (HCI) and Trust based on research by Kaewkitipong et al. (2022). This model includes seven variables: skill, system quality, information quality, task-technology fit, HCI, trust, and continuance intention. Testing uses the SEM-PLS technique and is processed with SmartPLS 4 using a sample of 384 respondents. The results indicate that HCI and trust significantly influence continuance intention, while system quality, information quality, and task-technology fit significantly influence HCI. These findings provide insights for improving and enhancing the PLN Mobile service to encourage its sustainable use.

Penyuluhan teknologi pengendalian hayati hama dan penyakit tanaman di Desa Kasang Kota Karang, Kecamatan Kumpeh Ulu, Kabupaten Muaro Jambi, bertujuan meningkatkan pengetahuan petani tentang metode pengendalian yang ramah lingkungan. Kegiatan ini difokuskan pada pengenalan agen hayati sebagai alternatif pengganti pestisida kimia, untuk mengurangi dampak negatif terhadap lingkungan dan kesehatan. Melalui penyuluhan ini, diharapkan para petani dapat mengimplementasikan teknik pengendalian hayati secara efektif, sehingga produktivitas pertanian meningkat dan keberlanjutan pertanian di wilayah tersebut terjaga. Hasilnya, penyuluhan ini berhasil meningkatkan kesadaran dan keterampilan petani dalam pengendalian hama secara hayati.

Preserving local culture, especially batik, is an important aspect of sustainable development in Indonesia. This research aims to see how people in Indonesia realize how important it is to preserve batik culture, especially for the community to encourage local products. This research uses a qualitative descriptive method with primary data in the form of observations and interviews and secondary data in the form of literature studies, including books, journals and other internet sources. The research results found that efforts to preserve batik continue, driven by the government's commitment as a member of the UNESCO Creative Cities Network (UCCN). Through the implementation of the Sustainable Development Goals (SDGs), creative cities like Pekalongan can become models of sustainable development by combining aspects of creativity, arts education and cultural heritage preservation. In this way, local culture is not only a national identity, but also an instrument for achieving overall sustainable development goals.

Desa Meteseh, Kecamatan Tembalang, Kota Semarang memiliki potensi besar di bidang batik dan makanan olahan. Salah satu kelompok pengrajin, batik Sanggar Tapak Dara, mengalami penurunan penjualan dan kurangnya daya saing. Untuk mengatasi masalah ini, direncanakan pelatihan dan pendampingan. Tujuannya adalah meningkatkan pendapatan, motivasi, ketrampilan menggunakan media sosial dan Marketplace dalam memasarkan, serta daya saing anggota pengrajin. Manfaatnya termasuk peningkatan motivasi dan ketrampilan, serta daya saing pengrajin. Dengan menerapkan metode-metode secara terintegrasi dan berkelanjutan, Sanggar Batik Tapak Dara dapat mengembangkan strategi yang efektif untuk meningkatkan kinerja bisnis mereka dan menghadapi tantangan dalam era perekonomian digital. Diharapkan kegiatan ini akan membantu meningkatkan pendapatan dan keberlanjutan usaha masyarakat pengrajin batik Tapak Dara.

Turtles as one of the rare and almost extinct animals need to be preserved. The prevention effort taken is through conservation. Conservation cannot work alone without the support of the surrounding community. For this reason, there is a need for public awareness of the importance of preserving turtles. Community service activities by IPB International lecturers and students were carried out in the Sanur area, Denpasar, Bali. The activities are giving counseling about turtle conservation as well as activities to clean up the beach area. Counseling was given by a manager from the turtle sanctuary conservation. There are three stages carried out in this activity, namely the preparation, the counseling, and the cleaning stages. In the preparation stage, the team approached community supervisory groups, fishermen groups, and youth groups in Sanur. Next, the counseling stage was carried out with material about the life cycle of turtles and the process of caring for them. In the final stage, the beach area is cleaned to create a comfortable place for turtles that lay their eggs and hatch on the coast. This community activity is felt to be very beneficial for the young generation who live around the Sanur Beach area. In the future, the community hopes that the team will carry out similar activities in other tourism sectors that can benefit the community in the Sanur area.

Kegiatan IbM yang diusulkan bertujuan membentuk dan mengembangkan masyarakat yang mandiri secara ekonomi dan meningkatkan kesejahteraan masyarakat dengan memanfaatkan limbah kayu menjadi produk kreatif yang bernilai ekonomis tinggi. Permasalahan prioritas yang akan ditangani dalam kegiatan IbM ini adalah: bagaimana membentuk system pemberdayaan pengrajin kayu sehingga dapat mengolah limbah menjadi produk bernilai ekonomi. Target khusus dari kegiatan IbM ini adalah : 1) Kesadaran dan motivasi mitra, akan dampak limbah kayu yang mengganggu masyarakat, sebenarnya dapat diolah menjadi produk bernilai ekonomi tinggi, 2) pengetahuan, kemampuan, ketrampilan dan kreativitas mitra untuk dapat membuat produk mainan edukasi dari limbah kayu yang berkualitas, bernilai seni dengan desain unik dan beragam dapat meningkat, 3) kemampuan mitra untuk melakukan kegiatan promosi untuk mengenalkan produk mainan edukasi dari limbah kayu kepada konsumen potensial dengan menggunakan berbagai media dapat meningkat. Metode pendekatan yang digunakan untuk mengatasi permasalahan yang dihadapi mitra adalah dengan metode pelatihan, pendampingan, penyuluhan. Hasil kegiatan dalam program IbM yang diusulkan berupa model pemberdayaan yaitu, 1) pengolahan limbah kayu dan peningkatan kualitas produk olahan kayu. 2) peningkatan pengetahuan desain olahan limbah kayu dan penerapan teknologi berupa alat produksi. 3) keberlanjutan pendampingan dalam pembutan dan pemasaran produk education toys.Keywords: pengrajin kayu, limbah kayu, Education Toys.

This study aims to evaluate the sustainability of culinary café businesses through business feasibility analysis. Business sustainability in the culinary sector is becoming increasingly important along with changes in people's consumption patterns and environmental demands. This research uses a business feasibility analysis method to assess the financial, economic, social and environmental aspects that influence the sustainability of a culinary café. Data was collected through surveys, interviews and direct observation of café operations. The research results provide a holistic picture of the sustainability of culinary café businesses and identify key factors that influence business performance and impact in various dimensions. The implications of these findings can provide guidance for business owners, government and other stakeholders to improve the sustainability of culinary café businesses.  

Effective assistance involves various certification bodies and related stakeholders. The training was held to increase wet cake entrepreneurs' understanding of halal certification requirements, the implementation process, and the long-term benefits. The sustainability of wet cake entrepreneurs in the food sector is reflected in their ability to meet the demands of consumers who are increasingly aware of the halalness of their products. In the context of globalization, halal certification is not only an obligation, but also the key to access to international markets. This article provides insight into how implementing halal certification through mentoring and training can open up new opportunities for MSMEs to compete and survive in global competition. By strengthening this pillar of sustainability, MSMEs in the food sector can play a more active role in supporting local economic growth and improving the image of the Indonesian food industry in the eyes of the world.

This study seeks to ascertain the role of administrators in facilitating children's educational aspirations, the challenges experienced by administrators in fulfilling their responsibilities, and the strategies used by administrators to overcome these challenges. The investigation used the descriptive technique. The used data collecting strategies include direct observation, direct communication, and documentary research. The corresponding data collection instruments include observation, interviews, and documentation. The study analysis was conducted in a qualitative descriptive fashion, including a total of 23 participants. These participants included 2 administrators from orphanages, 4 foster children from vocational schools, 16 foster children from middle schools, and 1 foster kid from an elementary school. Orphanage administrators have a crucial role in ensuring the uninterrupted education of children. They serve as motivators, facilitators, guides, and surrogate foster parents for the children's families or parents. The challenges faced by administrators in implementing the programme stem from the youngsters themselves and the availability of financing. The management is addressing the current difficulties by engaging with the children, seeking donors to provide financial support for the institution, and ensuring that all the requirements of the children at the orphanage are met.

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.

Pengembangan kawasan industri di Jawa Barat perlu pembangunan yang memperhatikan kesesuaian lahan agar tidak memberikan masalah bagi lingkungan dan keberlanjutan ekologi. Oleh karena itu, perlu dilakukan analisis kesesuaian lahan untuk pengembangan kawasan industri dengan melihat Satuan Kemampuan Lahan (SKL). Hasil evaluasi SKL menunjukkan bahwa Provinsi Jawa Barat bagian utara memiliki tingkat kesesuaian lahan yang paling baik untuk pengembangan kawasan industri untuk jenis SKL bencana alam, erosi, pembuangan limbah, morfologi, kestabilan pondasi, kestabilan lereng, dan kemudahan pengembangan. Sementara itu, hasil analisis kesesuaian kawasan industri menunjukkan bahwa 33,31% dari total luas wilayah Provinsi Jawa Barat sesuai untuk pengembangan kawasan industri dengan sebaran spasial di bagian utara Provinsi Jawa Barat, 61,99% kurang sesuai, dan 1,70% masuk dalam kategori tidak sesuai. Perbandingan hasil analisis kesesuaian lahan dengan RTRW Jawa Barat juga menunjukkan rencana industri di utara pulau masuk dalam kategori sesuai untuk pengembangan industri, sedangkan rencana industri di tengah dan selatan pulau masuk dalam kategori kurang sesuai.

PT. Varia Usaha Beton Sidoarjo is a manufacturing company that produces concrete products and provides services, where the products produced definitely produce a high environmental impact. The application of environmental accounting itself is needed to support the company's operational activities to identify, measure, evaluate and report environmental accounting as control over the responsibility for negative impacts from the company's operational activities. The triple bottom line concept is also a theory that looks not only from the profit aspect but also from the people and planet aspect.  This research aims to find out how environmental accounting is implemented in relation to the triple bottom line concept towards a green economy in order to achieve sustainability at PT. Varia Usaha Beton Sidoarjo.  This research uses a qualitative descriptive research design with a case study approach.  The data in this research was obtained from observations and interviews by researchers with parties related to the research.  Based on the results of research at PT. Varia Usaha Beton, it is known that the company has implemented environmental accounting, but the recording carried out does not yet have a separate account.  The company has been responsible for managing and minimizing environmental costs to improve company performance, which is related to the triple bottom line concept towards a green economy in order to achieve company sustainability through managing waste and the products produced.

The novel The Last Shoe tells the story of the life of a father named Pak Marwan. The character Pak Marwan in the novel The Last Shoe is the main character of the story. Mr, Marwan is a shoe craftsman whose name is known as the “father of shoes”. Pak Marwan opened a shoe business and made the name of his village known to many people. This type of research is qualitative research which aims to understand social phenomena, including the phenomenon being studied. The descriptive method of analysis is to describe the facts followed by content analysis. The data in this research is in the form of discourse related to the object of research is the novel The Last Shoe by Toni Tegar Sahidi. The primary data source in this research is the next of the novel The Last Shoe. Data collection techniques use heuristic and hermeneutic reading methods. The results of this research are to find out the characterizations contained in the novel The Last Shoes by Toni Tegar Sahidi, namely responsible, hardworking, business style, and teaching employees to be independent.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

Studi ini merupakan analisis mendalam tentang pengelolaan kelapa sawit dengan fokus pada produksi bibit berkualitas unggul dan peningkatan hasil produksi tandan buah segar (TBS) dengan menerapkan pendekatan ekonomi islam. Kasus yang disilidiki adalah pusat penelitian kelapa sawit marihat pematang siantar. Pemilihan bibit yang sesuai dengan prinsip prinsip islam telah menjadi perhatian utama dalam penelitian ini. Ini mencakup aspek kualitas bibit, transparansi dalam transaksi bibit dan aspek keadilan dalam distribusi bibit kelapa petani dan penguasaha kelapa sawit. Selain itu, studi ini juga mengesplorasi penggunaan sumber daya yang berkelanjutan dalam konteks perkebunan kelapa sawit. Ini termasuk pemilihan varietas kelapa sawit yang tahan terhadap hama dan penyakit serta penggunaan pupuk untuk menjaga keberlanjutan lingkungan. Praktik praktik terbaik untuk meningkatkan hasil produksi TBS juga telah diidentifikasi dengan penekanan pada pemeliharaan yang berkualitas, teknologi berkelanjutan dan pelatihan bagi pekerja. Hasil studi ini memberikan wawasan penting tentang bagaimana industri kelapa sawit dapat dijalankan dengan mempertimbangkan nilai nilai ekonomi islam , menciptakan keberlanjutan ekonomi dan lingkungan serta mengedepankan aspek keadilan dan transparansi dalam semua aspek pengelolaannya.