Publication Search

This research aims to address the environmental pollution issue caused by plastic waste in Bantan Timur Village, Medan Tembung Subdistrict, by transforming plastic waste into a valuable product, namely seat cushions. The problem of waste has become a global challenge, especially with the increasing population and activities. The rise in waste leads to negative impacts on the environment, such as disease outbreaks, floods, and a decline in aesthetic value. In this context, this article proposes a solution through the Research and Development (R&D) research method to produce seat cushions from plastic waste. Plastic waste is processed through steps of washing, drying, cutting, and packaging. The product is expected to raise awareness about proper waste management, reduce environmental pollution, and have a positive economic impact. Making seat cushions from plastic waste serves as a practical example of sustainable waste management, involving ecological and social aspects. The results are anticipated to inspire similar efforts in other regions, creating creative and sustainable solutions to address environmental pollution issues.

This article explores efforts to optimise the rights of crew in the international maritime contextand take a stand against illegal agency practices that harm them. An in-depth analysis of the ship's crew working conditions reveals labour rights violations and unsafe working conditions. Meanwhile, the role of illegal agents exacerbates the situation. This research urges the government to optimise the rights of migrant ship crew members. By detailing basic rights such as a living wage, safe working conditions, the research investigates the positive impact of implementing migrant worker protection policies. Focus is also given to countering illegal agents by identifying prevention and enforcement strategies that can be implemented. This research provides a foundation for cooperation between governments, shipping companies and international organisations to create a fair and sustainable maritime environment and eradicate illegal agencies that only want to benefit themselves. This research not only describes the challenges, but also illustrates solutions in protecting the rights of ship’s crew members and countering illegal agents in the maritime sector.

The revitalization and expansion plan for the old city in Tanjung Pinang aims to renew and expand the area by considering population growth, infrastructure needs and preserving historical values. Revitalization may involve restoring historic buildings, improving infrastructure, developing commercial or cultural zones, and improving the environment.Expansion of an old city can include expanding administrative areas, establishing special areas that maintain cultural authenticity, as well as developing public spaces for social and economic activities. Apart from that, this plan needs to consider the participation of the local community in order to meet needs and maintain the unique identity of Tanjung Pinang.Regarding this plan, it is important to consider various aspects such as cultural preservation, sustainable development, good spatial planning, as well as active involvement from the government and community.    

The public's lack of understanding of the benefits of vehicle testing and driving safety can have serious impacts on road safety and the environment. Many vehicle owners do not realize that vehicle testing is not only a legal obligation, but is also a preventive step that can reduce the risk of accidents and extend the service life of the vehicle. Efforts to increase public awareness need serious attention from the government, educational institutions and non-governmental organizations. The aim of this writing is to raise public awareness about motor vehicle testing. The method used in this research is Literature Review. The literature review method is a description of theories, findings and other research materials obtained from reference materials to serve as a basis for research activities. Literature reviews contain reviews, summaries and the author's thoughts about several library sources (articles, books, slides, information from the internet, etc.) about the topic being discussed. The research results show that by exploring the causes and consequences of this lack of awareness, strategic steps can be taken to increase public understanding and compliance with vehicle testing procedures. The government, educational institutions and other related parties need to work together to create a safer and more sustainable environment on Indonesian roads. In this context, education and outreach are the main keys to changing society's paradigm regarding the importance of motor vehicle testing.

The Karang Taruna Organization (KARTAR) in Jati Sidoarjo Village, especially KARTAR RW 01, has become a significant entity in community development and empowerment efforts. With various work programs and activities, KARTAR RW 01 has succeeded in making positive contributions that have had an impact on revitalizing the spirit of youth participation. Through purchasing glass drinks when someone dies, environmental activities, and security monitoring by providing CCTV, KARTAR RW 01 is able to create a better community environment. The impact of this participation can be seen in easing the economic burden on the community, increasing environmental security, and reviving the spirit of participation of young people who were previously less involved in community activities. Regulatory support, such as Youth Law no. 40 of 2009 and Minister of Home Affairs Regulation Number 114 of 2014, strengthen the role of KARTAR RW 01 in youth empowerment. As an awareness agent, this organization not only participates in physical activities but is also involved in increasing the awareness and sensitivity of the younger generation towards the surrounding environment. The concept of youth participation in development, in line with national ideals and regulations governing youth empowerment, is reflected in the practices of KARTAR RW 01. This organization is not only an implementer, but also a pioneer of these values ​​in every activity. Thus, youth participation in KARTAR RW 01 is not only fulfilling social responsibility, but also becoming a real means of achieving national goals in developing an inclusive, just and sustainable society.

The church is faced with an urgent responsibility to address the environmental crisis by building awareness of eco-tourism. By promoting eco-tourism as a tool to preserve nature and support sustainable development, the church not only provides theological understanding but also acts as a real agent of change in supporting environmental conservation efforts. A literature review of environmental ecology theory, eco-tourism theory, and Christian religious views provides a foundation for understanding human behavior towards nature. This research, using a descriptive qualitative method, combines literature analysis with the author's field experience to formulate a theoretical proposal. The church is considered to have a crucial responsibility in protecting the environment and building eco-tourism by supporting environmental programs, collaborating with NGOs, providing environmental education through worship, playing an active role in commemorating environmental days, and taking concrete steps in the development of sustainable eco-tourism. Conclusions highlight three concepts of the human view of the environment, with humans together with nature approaching the values of Christian eco-theology, while suggestions include church support on government environmental programs and close cooperation with NGOs to raise the environmental awareness of its members.  

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.

The existence of an Independent Commissioner in a Limited Liability Company (PT) is a crucial element in realizing Good Corporate Governance (GCG). The role of the Independent Commissioner is not only as a supervisor, but also as a balancer of the interests of shareholders, management and other related parties. So with this Independent Commissioner, transparency, accountability and company integrity can be improved. This explains how the role of the Independent Commissioner makes a positive contribution to the company's sustainability and stakeholder trust, company reputation, and creates a healthy and sustainable business environment. So, the existence of an Independent Commissioner is not just a formality, but the main key in realizing Good Corporate Governance (GCG) practices in Limited Liability Companies.

This research examines more closely how to understand the values ​​of the Fourth Pancasila in the philosophy of elementary school (SD) education in grade 4 at SDN Gili Barat in order to shape character and nationality. This research aims to analyze the practice of the four values ​​of Pancasila in the context of basic education and their impact on the development of students' personality and national awareness through a case study at SDN Giri Barat grade 4. The research methods used include classroom observations, interviews with grade 4 homeroom teachers, as well as school policy documentation. . The research results found that SDN Gili Barat thoroughly implemented the values ​​of the Fourth Pancasila in the learning process and school activities. A deep understanding of these values ​​will create an environment that supports the development of student character, including honesty, justice, courage and a spirit of mutual cooperation. Apart from that, this implementation also actively contributes to instilling national awareness and teaching students to love and appreciate Indonesia's cultural diversity. This research provides valuable insight for educators, researchers and educational practitioners to better understand the role of the Fourth Pancasila values ​​in shaping the character and nationality of students at the elementary school level. The implications of these findings can be used as a basis for developing more effective and sustainable educational strategies at the basic education level.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Currently, several manufacturers have started producing sustainable products in an effort to attract the attention of people who are increasingly concerned about the environment. Using eco-friendly products not only benefits nature, but can also inspire consumers to increase their awareness of the environment. Sustainable products can support natural sustainability and encourage environmental awareness in consumers and purchase environmentally friendly goods. The aim of the research is to examine the influence of environmental awareness, environmental concern, product knowledge and willingness to pay on interest in purchasing environmentally friendly products. Data collection was carried out using the purposive sampling method. The sample used was all consumers in the city of Semarang who knew about The Body Shop products in general, and were interested in buying The Body Shop products, totaling 120 people. The findings indicate that environmental awareness, product knowledge and willingness to pay have an influence on purchase intention, but environmental concern has no influence on purchase intention.

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.    

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

The growing awareness of public health and environmental sustainability has increased the demand for organic products, particularly vegetables. CV Reja Mayur, as a producer of organic vegetables, plays a crucial role in meeting the needs of the growing market. In the competitive organic vegetable industry, innovative and sustainable marketing strategies are crucial. Green marketing, focusing on environmental sustainability and social responsibility, can be a solution to enhance brand visibility and build relationships with consumers who are concerned about sustainability. Community service activities were conducted at CV Reja Mayur, located in Desa Claket and Mligi, Kecamatan Pacet, Kabupaten Mojokerto, using the method of green marketing socialization. The results of this activity indicate that green marketing can highlight the positive impact of CV Reja Mayur's organic vegetable products on the environment. CV Reja Mayur can implement measures such as strengthening transparency, involving consumers in sustainability initiatives, utilizing social media, obtaining organic certification, and innovating in products and business processes. After receiving green marketing socialization, it is expected that CV Reja Mayur can enter a more sustainable marketing era and capitalize on the potential market that increasingly values organic products and sustainability.

This research analyzes strategies and policy innovations in managing natural resources and renewable energy laws in Indonesia. Using a qualitative approach, this study examines the implemented environmental policies, the roles of central and regional governments, and the challenges in their implementation. The results show that Indonesia has implemented various policies and regulations to support sustainable natural resource management. Law No. 32 of 2009 on Environmental Protection and Management is the main foundation, followed by its derivative rules. However, policy implementation still faces challenges such as land conflicts, environmental degradation, and overexploitation of natural resources. In the context of renewable energy, the government has issued fiscal and non-fiscal incentives to promote its adoption. Presidential Regulation No. 112 of 2022 is an example of a policy that provides various tax incentives and licensing facilities for renewable energy projects. This study concludes that Indonesia needs a comprehensive and collaborative approach to address challenges and optimize natural resource management and renewable energy development. Recommendations include simplifying bureaucratic procedures, increasing transparency in procurement processes, and strengthening investment guarantee mechanisms to enhance private sector participation in renewable energy infrastructure development.  

The increasing incidence of sexual violence and bullying against children and adolescents has become a serious social problem that requires active involvement from all elements of society, particularly families. This community service program aims to strengthen the role of the Family Welfare Empowerment (PKK) organization in Rimba Sekampung Sub-district as the frontline in preventing and addressing sexual violence and adolescent bullying. The methods applied include socialization and persuasive educational approaches through counseling sessions, interactive discussions, and case consultations involving PKK members as community partners. The results indicate an improvement in participants’ knowledge, awareness, and social sensitivity regarding the forms, causes, and impacts of sexual violence and bullying among adolescents. Furthermore, the program enhances the capacity of PKK members to foster family resilience and create a safe, harmonious, and value-based family environment to support sustainable child and adolescent protection.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

Research Objective: This study aims to determine the effect of  environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results:  The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List,  while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.