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The purpose of this study is to show how much green finance—which includes investments in renewable energy, sustainable infrastructure, green technology, social investment, and green bonds—can help a sample of Iraqi bank employees achieve sustainable financial performance, including accounting, marketing, and comprehensive performance. The research problem was that the banking system and the government must work together effectively to provide the required financial tools, such as low-cost bank loans and exemptions from environmental taxes, in order to achieve sustainable financial performance and make the shift to a green economy. By examining the connection between these factors, two primary hypotheses were created to gauge the degree of influence and linkage. The primary instrument for gathering information pertaining to the field component of the study was the questionnaire form. There were 179 people in the sample. The study included a variety of statistical techniques, including standard deviations, arithmetic averages, and structural equation modeling with the aid of statistical tools (spss.var.29, amos.var.26). The most significant of the conclusions drawn was that green financing has a morally beneficial effect on sustainable financial performance.

This study presents the development and evaluation of an automatic passenger counting system for public buses using the YOLOv8 algorithm based on Convolutional Neural Networks (CNN). Accurate passenger counting plays a crucial role in optimizing public transportation operations, as it enables effective capacity management, reduces operational costs, and improves overall passenger comfort. Conventional manual counting methods are often inefficient, time-consuming, and prone to human error, particularly in high-density urban transportation environments. Therefore, an automated and intelligent solution is required to support real-time monitoring and operational decision-making. The proposed system employs deep learning-based object detection to identify and count passengers from video streams captured by cameras installed inside buses. Two camera positions, namely front and rear views, were evaluated to assess system performance under different visual conditions. The experimental results show that the system achieves high detection accuracy in the front camera view, with a confidence score of 0.82, indicating reliable performance in scenarios with minimal object occlusion. In contrast, the rear camera view demonstrates slightly lower accuracy, with a confidence score of 0.76, mainly due to increased object overlap and variations in lighting conditions. These findings emphasize the importance of appropriate camera placement and environmental consideration in improving detection reliability. In addition, the implementation of the proposed system enables real-time monitoring of passenger flow, which supports dynamic scheduling, demand-based route planning, and efficient fleet management. Accurate passenger data allows transportation operators to optimize service allocation, reduce congestion, and enhance overall service quality. Overall, this study contributes to the development of intelligent transportation systems by demonstrating the practical applicability of deep learning-based passenger counting solutions. The proposed approach offers strong potential for real-world deployment in smart city environments, supporting the creation of more sustainable, efficient, and passenger-oriented public transportation services.

Every business requires effort to start thinking about its business. Most businesses have a primary goal of making a profit, but now, they must         shift to thinking comprehensively about other aspects beyond profit, namely people. Preparing a cost budget is a crucial component in a sustainable business, because this business does not only focus on financial profits, but also pays attention to social and environmental impacts. Challenges in budgeting for business sustainability include high initial costs for environmentally friendly technologies, measuring non-financial impacts, rapid regulatory changes, and limited resources. This article discusses these challenges and offers practical solutions, such as a phased approach, leveraging government incentives, and collaboration with sustainable partners. With the right strategy in place, businesses can strike a balance between profitability and immortality goals, building a strong foundation for the long term.

Energy efficiency has become a critical focus in manufacturing plants due to rising operational costs and increasing environmental concerns. The growing importance of energy management is driven by the need to reduce energy consumption, lower emissions, and enhance overall operational efficiency. Traditional maintenance practices, such as reactive and preventive maintenance, often lead to unnecessary downtime, high repair costs, and inefficient energy usage. In contrast, predictive maintenance (PdM), supported by Internet of Things (IoT)-enabled sensor networks, offers a proactive approach to minimizing energy waste by predicting equipment failures before they occur. This study develops a predictive maintenance framework using IoT-based sensor networks to optimize energy usage and reduce energy losses in manufacturing plants. The research begins with an overview of IoT sensor network architectures and their applications in industrial automation, including sensors such as temperature, vibration, and pressure sensors. It explores predictive analytics techniques, such as machine learning and artificial intelligence, used for failure prediction, which are key to enhancing energy efficiency. The study emphasizes how predictive maintenance contributes to industrial sustainability by reducing carbon footprints and optimizing energy consumption. The research methodology involves the installation of IoT sensors in critical machinery, real-time data analysis using machine learning algorithms for failure prediction, and energy consumption measurement before and after implementing IoT-based interventions. The results show significant improvements in energy consumption efficiency and operational productivity. Predictive maintenance led to reduced unplanned downtime, increased equipment reliability, and a more sustainable manufacturing process. However, challenges such as sensor integration, initial setup costs, and data security concerns were identified. The study concludes with recommendations for integrating IoT-based predictive maintenance systems into manufacturing plants to further optimize energy usage and promote sustainability.

The increasing demand for sustainable and reliable energy solutions in remote and off-grid communities has led to the exploration of hybrid bio-solar renewable energy systems. This paper examines the implementation of a hybrid bio-solar system with energy storage to improve microgrid stability and support local sustainability. By combining biomass and solar power with energy storage, the system provides a reliable, clean, and cost-effective energy supply, addressing intermittency and enhancing grid resilience. The research covers system design, power flow simulation, voltage and frequency stability, and both economic and environmental analyses to assess system effectiveness. The results show that the hybrid bio-solar system significantly improves energy reliability, reduces carbon emissions, and offers a more stable energy supply compared to diesel or grid-based systems. The system's scale and configuration are crucial in optimizing cost-effectiveness, with larger systems yielding better long-term benefits. Local community involvement is key to managing and maintaining the system, ensuring its sustainability. Compared to other renewable energy hybrids like wind-solar or solar-diesel, the bio-solar system offers superior reliability and cost-efficiency, especially where biomass is abundant. The paper concludes with recommendations for scaling these systems and emphasizes the importance of supportive policies for accelerating sustainable energy transitions.

Eco-pharmaceuticals are an emerging solution in the pharmaceutical industry, aimed at reducing environmental impacts through sustainable production, distribution, and disposal practices. The growing concern over pharmaceutical waste, especially in low-resource settings, highlights the need for greener alternatives. Pharmaceutical residues, often not fully removed during conventional wastewater treatments, contribute significantly to water pollution and disrupt aquatic ecosystems. Eco-pharmaceuticals address these issues by using biodegradable materials, environmentally friendly production methods, and safer disposal techniques, thereby reducing the persistence of pharmaceutical contaminants in the environment. Life-Cycle Assessment (LCA) is an essential methodology used to evaluate the environmental impact of pharmaceutical products, considering all stages from raw material extraction to end-of-life disposal. The results of LCA show that eco-pharmaceuticals significantly reduce water pollution potential and carbon emissions when compared to conventional drugs. Additionally, they offer a more resource-efficient alternative by minimizing waste generation during production and ensuring safer end-of-life disposal. Despite the clear environmental benefits, challenges remain in transitioning to eco-pharmaceuticals, particularly in low-resource settings where infrastructure for waste management is limited. Cost and availability of eco-pharmaceuticals may also pose barriers to widespread adoption. However, with appropriate policy interventions, public education, and technological innovations, these challenges can be addressed. This study underscores the potential of eco-pharmaceuticals in mitigating environmental degradation while offering a sustainable and cost-effective alternative to traditional pharmaceuticals, particularly in regions most vulnerable to pollution.

The plan for the construction of the Kra Canal has emerged since 1977, initiated by King Narai. The Kra Canal will connect the Gulf of Thailand and the Andaman Sea, making it an alternative to the congested and vulnerable Strait of Malacca. Despite its great potential and benefits and having been planned for a long time, the canal has yet to be built. This paper aims to discuss the reasons behind the difficulties in constructing the Kra Canal. The method used in this paper is qualitative descriptive by conducting library research. The theories applied are Security Dilemma and Maritime Diplomacy. The data used are secondary data sourced from books, journals, credible official news, and relevant trustworthy websites. The findings indicate that there are complex geopolitical and economic aspects. Major challenges include high costs, risks of damage, environmental concerns, and Thailand’s unstable internal political situation. The presence of the Kra Canal has the potential to complicate the security situation in the Southeast Asian region with the involvement of major powers such as China, India, and the United States.

Adopting the knowledge of total quality management, which is one of the vital factors in improving the quality of products and services by adopting continuous methodologies for development and improvement when integrating this knowledge with green costs, which focus on measuring the cost of the product while taking into account the environmental impacts, and the importance of the study lies in the fact that the phenomenon of environmental pollution and global warming has become a topic of global interest from the political, economic and financial aspects, and most industrial companies in Sudan do not care enough about measuring green costs. This study aims to provide a scientific theoretical framework by identifying the criteria and rules for determining and measuring green costs and obtaining practical results from the study for the possibility of applying them in Sudanese industrial companies. One of the most important results reached by the study is that adopting the culture of total quality management in measuring green costs improves the indicators of growth and continuity in industrial companies in Sudan.

The use of fossil energy in the maritime industry has become a major source of carbon emissions and vulnerability to fuel price fluctuations. In an effort to overcome these challenges and move towards a more sustainable future, the use of solar energy has emerged as a significant potential solution. Batam City, with its strategic location and rapidly growing maritime interests, has great potential to adopt solar energy in its maritime operations. This study aims to investigate the potential and challenges of developing solar-based sustainable electrical energy in the maritime sector in Batam City. We identify the most suitable locations for solar panel installations, explore efficient energy storage technologies, and analyze reliable maritime grid system integration. Additionally, we discuss personnel training and environmental awareness efforts necessary to support this transition. This study also reviews the role of policy and regulation in encouraging investment in solar energy and encouraging collaboration with relevant stakeholders. The research results show that the use of solar energy in maritime governance in Batam City can reduce carbon emissions, increase energy security and reduce operational costs in the long term. This study provides valuable insights for decision making and strategic planning for local governments, industry players and academic institutions interested in realizing sustainable and future-oriented maritime governance.    

The purpose of this research is to determine stakeholder management by the Banksasuci Foundation to be able to maintain the sustainability of the organization and work programs, and classify them into 4 indicators using a matrix in accordance with the theory of Bryson and Patton (2015) which suggests that stakeholder grouping is based on interests ( interest) and influence (power), with indicator dimensions, namely: (1) Players; (2) Subject, (3) Costest; and (4) Crowd. This researcher uses a post positivism paradigm with a descriptive research type and a qualitative approach. The results of the interview show that the stakeholders in the Banksasuci Foundation are; Cisadane Ciliwung River Basin Center, Government/Environmental Service (DLH), Private Sector/Companies, and Academics. Through this stakeholder analysis, it is hoped that the Banksasuci Foundation can more easily optimize each stakeholder.

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

Climate change is increasingly recognized as a significant financial risk factor, particularly in developing countries where financial systems are often less resilient to environmental shocks. This study explores the relationship between climate-related financial risks, Foreign Direct Investment (FDI), and economic stability in developing nations. It highlights how both physical risks, such as extreme weather events (e.g., floods and droughts), and transition risks, including regulatory changes and shifts toward a low-carbon economy, deter FDI and contribute to economic volatility. The findings show that developing countries, which are more vulnerable to these risks, experience reduced FDI inflows due to the increased costs of adaptation and the potential for operational disruptions. Additionally, the study finds that countries with weaker financial institutions and governance structures are more susceptible to the economic instability induced by climate risks. The analysis suggests that climate risk mitigation strategies, such as strengthening financial sectors, improving governance, and implementing effective climate policies, can help reduce these risks and create a more stable investment environment. The research also identifies gaps in the literature, particularly the combined effect of climate risks and financial instability on FDI, which warrants further exploration. The study calls for more comprehensive research, particularly focusing on regional case studies and sector-specific impacts, to guide policymakers in fostering a climate-resilient economic environment that attracts sustainable foreign investment.

Public service is one of the most visible benchmarks of government performance. This breakthrough was made by the Purworejo Regency Environmental Service in waste disposal services. Analysis of the level of public satisfaction with waste disposal services carried out by the Purworejo Regency Environmental Service has not been carried out periodically. Public satisfaction that affects the quality of service provided by the Purworejo Regency Environmental Service is an interesting thing to study, because it intends to find out more about public satisfaction with waste disposal services by the Purworejo Regency Environmental Service. The type of research used is quantitative descriptive which aims to describe the level of public satisfaction with waste disposal services. This research was conducted at the Purworejo Regency Environmental Service with 70 respondents using a research sample. The data collection techniques and instruments used were questionnaires and observations. Based on the results of research conducted at the Purworejo Regency Environmental Service on public satisfaction with waste disposal services in 2022, it can be concluded that the average value of the 9 (nine) indicators of the Public Satisfaction Index consisting of Requirements, Systems, Mechanisms, and Procedures, Completion Time, Costs/Tariffs, Product Specifications Types of Services, Implementer Competence, Infrastructure, and Complaint Management, Suggestions and Input is in the interval of 3.5324-4.00, then based on table 2.1 perception value, the interval value From the conversion interval value, service quality and quality performance are included in the category of quality value A which means that the service performance of the waste disposal section of the Purworejo Regency Environmental Service is considered very good. Although of the 9 indicators of the public satisfaction index towards waste disposal services by the Environmental Agency, all are included in the category of value A which means very good, there is an indicator that has the highest quality value, namely Implementer Behavior. indicator with a quality value of 3.69 and the lowest value is the Cost/Tariff indicator with a quality value of 3.54.

The research aims to examine the relationship and impact between soft skills (independent variable) and the quality of accounting profits (dependent variable) by surveying the opinions of accountants in several industrial companies in Nineveh Province. To achieve this goal, a questionnaire was distributed to a randomly selected sample of 31 respondents. The research employed a descriptive-analytical methodology to address the research hypotheses and derive conclusions. The study reached several key conclusions, notably that soft skills enhance creativity, innovation, organizational abilities, and problem-solving capabilities within organizations. These skills and attributes are crucial for addressing complex tasks within the organization to ensure both individual and organizational success in a dynamic environment. The research also provided several recommendations, including the assertion that relying on soft skills contributes to the quality of accounting profits. This is achieved by producing reports that include adequate information on cost management for sustainable development, adherence to environmental regulations, effective investment planning, optimal resource and energy utilization, and waste management and reporting to stakeholders and the community.

The development of digital technology and the need for energy efficiency are two important elements in advancing the village economy, especially through the Micro, Small and Medium Enterprises (MSME) sector. The digitalization of MSMEs opens up great opportunities for village business actors to expand markets, increase productivity and integrate technological innovation in their operations. Meanwhile, electricity efficiency not only has an impact on reducing production costs, but also contributes to environmental sustainability. This research aims to analyze the impact of digitalization and electricity efficiency on village economic progress through the development of MSMEs. This study examines how digitalization can increase market access and competitiveness of MSMEs in villages, as well as how implementing energy efficiency practices can reduce the burden of operational costs faced by business actors. Apart from that, this research also discusses the challenges faced by MSMEs in villages in adopting digital technology and energy efficiency practices, as well as solutions that can be implemented to overcome these challenges. The research results show that the integration of digitalization and electricity efficiency can make a significant contribution to improving the performance of MSMEs in the village, which in turn has a positive impact on improving the overall village economy. Successful implementation requires strong support from governments, technology providers and local communities to ensure the sustainability of these initiatives

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

Waste is a serious problem in Indonesia, including in Medan Belawan Regency. The Waste Bank Program is presented as a solution for waste management and community economic empowerment. This study aims to determine the role of the Waste Bank in community income. The research method used is descriptive statistics presented in the form of frequency distribution tables, histograms, steam and leaf (stem and leaf diagrams) or box plots (box line diagrams). Data collection was carried out through interviews, questionnaires and observations. The data analysis technique used is statistical analysis. The Waste Bank Program in Medan Belawan Regency has provided economic, social and environmental benefits. Economic benefits include increasing community income, creating jobs, and saving waste transportation costs. Social benefits include increasing public awareness of the importance of good waste management, and increasing public concern for the environment. Environmental benefits include reducing rubber production, reducing environmental pollution, and preserving natural resources. The Waste Bank Program in Medan Belawan Regency is one example of the application of an effective and sustainable green economy concept. This program can be a model for other waste management programs in Indonesia.

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry.   This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.

This study aims to determine the influence of cost factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district, determine the influence of time factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district. determine the influence of quality factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district, determine the influence of health, safety and environmental factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district.  This research was conducted using quantitative analysis, namely through distributing questionnaires and interviews to the owner, the contractor and the consultant, Data analysis carried out on the questionnaire collected using skinative statistics, namely the percentage to determine the main factors of the success of a project using the Statistical Package for The Social Sciens program.

The relocation of Jakarta's capital to the National Capital Region (IKN) has sparked a heated debate in public policy circles. This article delves into the reasons why the House of Representatives (DPR) rejected the proposal, highlighting several key factors. The financial aspect was a major concern, given the high cost of building new infrastructure in IKN Nusantara, particularly in light of limited state funds and other development priorities. The social impact was also an important consideration, as population displacement, changes in lifestyle, and economic uncertainty were among the many potential consequences of moving the capital. Additionally, environmental issues such as ecosystem damage and increased pollution were also significant points of concern. Political stability was another crucial factor in the DPR's decision, as the potential disruption to stability caused by the move would need to be carefully assessed. The DPR has emphasized the importance of broad public consultation to ensure that any proposed relocation is supported by the community. An article highlights South Africa's successful capital relocation as an example of effective planning, strong public participation, and the resolution of infrastructure issues. These remarks can be applied to the Indonesian context to achieve a successful relocation.