Publication Search

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

This article explores the implementation of a Community Service Program (KKN) carried out by students from the Faculty of Teacher Training and Education at Unismuh Makassar with the objective of improving reading and writing skills among students at SMP Negeri 2 Galesong. The KKN activities were specifically designed to strengthen literacy development through various programs, including the cultivation of daily reading habits, the establishment of literacy corners in classrooms, and creative writing training aimed at encouraging students to express ideas in written form. This study employed a descriptive qualitative approach, with data collected through direct observation, interviews with teachers and students, and documentation of literacy activities. The results indicate a significant increase in students’ interest and motivation in reading activities, as well as more active participation during literacy sessions. In addition, students demonstrated improvement in the quality of simple written texts, particularly in terms of idea organization and expression. Overall, the implementation of the KKN program proved effective in supporting the development of a positive literacy culture and enhancing students’ basic literacy skills within the school environment.

This study analyzes online fraud as one of the most common forms of cybercrime in Indonesia, which has expanded alongside rapid advances in information and communication technology. These crimes utilize digital platforms such as social media, online marketplaces, and fraudulent websites to deceive victims for unlawful financial gain. The research aims to examine online fraud from a criminological perspective by identifying its causes, patterns, and relevance to routine activity theory and differential association theory. A normative juridical method is employed, using statutory, conceptual, and case-based approaches, with qualitative and descriptive analysis. The findings show that online fraud reflects a shift from conventional fraud to digital-based crimes, driven by low public awareness of cybersecurity, easy access to technology, and weak online supervision. Several fraud schemes were identified, including online investment scams, phishing, and identity impersonation. This study highlights the need for an integrated approach that goes beyond law enforcement by emphasizing digital literacy, public education, and cross-sector collaboration to reduce cybercrime in Indonesia.

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

Pain is a prevalent issue frequently seen by pregnant women in their third trimester, attributable to physiological, biomechanical, and psychological alterations during gestation. Non-pharmacological pain management is essential as a secure alternative to enhance the comfort of pregnant women. Perinatal Yoga and Relaxation Techniques are two commonly endorsed non-pharmacological therapies; yet, comparative analyses of their efficacy remain scarce, particularly within primary health care settings. This study is to evaluate the efficacy of Perinatal Yoga against Relaxation Techniques in alleviating pain among pregnant women in their third trimester at the Bongo II Community Health Centre. The research employed a quasi-experimental design with a two-group pretest-posttest methodology. The sample comprised 38 pregnant women in their third trimester, categorized into two groups: 19 participants in the Perinatal Yoga group and 19 participants in the Relaxation Techniques group. The Numeric Rating Scale (NRS) was utilized to assess pain severity prior to and following the intervention. A paired t-test was utilized for intra-group differences, whereas an independent t-test was employed to assess inter-group efficacy.The findings indicated that both Perinatal Yoga and Relaxation Techniques markedly diminished pain intensity in pregnant women throughout their third trimester (p<0.001). The decrease in pain in the Perinatal Yoga group was statistically significant compared to the Relaxation Technique group (p<0.05). This study concludes that Perinatal Yoga is superior than Relaxation Techniques in alleviating pain in pregnant women during their third trimester. Perinatal Yoga is indicated as an effective and practical non-pharmacological technique in antenatal treatment inside primary health facilities.

Low student achievement in mathematics, particularly in arithmetic sequences and series, has led to decreased learning motivation and participation. Therefore, innovative and engaging instructional strategies are required, one of which is the implementation of ice-breaking activities to reduce boredom and enhance students’ learning engagement. This study aimed to examine the effect of implementing ice breaking on the mathematics learning outcomes of tenth-grade students at SMK Kesehatan Samarinda in the topic of arithmetic sequences and series. This research employed an experimental method using a quasi-experimental design, involving two groups: an experimental group that received instruction incorporating ice breaking and a control group that did not receive such treatment. The total sample consisted of 60 students selected through purposive sampling. The research instrument was a learning achievement test administered as a pretest and posttest. Data were analyzed using a paired sample t-test to determine differences in learning outcomes between the two groups. The results revealed a significance value of 0.000 (< 0.05), indicating a significant difference in learning outcomes between the experimental and control groups. Therefore, it can be concluded that the implementation of ice breaking has a significant effect on improving students’ mathematics learning outcomes. This strategy creates a more active, interactive, and enjoyable learning environment, thereby facilitating students’ understanding of mathematical concepts, particularly arithmetic sequences and series.

This study aims to design and develop an electrical installation panel by applying engineering safety principles in the water spray booth of a vehicle body painting system. Field observations indicate that electrical panels in painting rooms often do not meet safety standards, which can lead to short circuits and potential fire hazards. The research employed a Research and Development (R&D) method using a simplified Borg and Gall model consisting of nine stages, starting from problem identification to effectiveness testing. Expert validation results obtained a score of 87.5% (highly valid), practicality testing yielded 90% (very practical), and effectiveness tests showed an average current of 4.1 A, with both the MCB and emergency stop functioning optimally. The developed panel product is declared feasible to be used as a practical learning media for automotive electrical systems. Based on the test results, the panel product was declared suitable for use and can be used as a learning medium in automotive electrical practice, helping to increase understanding of the application of safety in electrical installations in the automotive industry.  

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

An employment relationship is a relationship between a worker and an employer or entrepreneur involving work, wages, and orders. One outcome of this employment relationship is termination of employment. To create a just and prosperous society based on Pancasila and the 1945 Constitution, the government has enacted laws concerning termination of employment, such as Law No. 13 of 2003 concerning Manpower, Law No. 11 of 2020 concerning Job Creation, and Government Regulation No. 35 of 2021 concerning Fixed-Term Employment Agreements, Outsourcing, Working and Rest Hours, and Termination of Employment. This research uses a normative legal method, namely examining the law as it exists or should exist, or the law in books. The research was conducted by analyzing applicable laws and regulations, using library materials or secondary data covering primary, secondary, and tertiary law. Termination of employment is the right of both parties, namely workers and employers. Both parties can terminate the employment relationship according to their respective situations or conditions. This issue often generates debate because each party has different perspectives and arguments regarding termination of employment. As a result, the amount of compensation workers receive in practice also varies. Comparing Law No. 13 of 2003, Law No. 11 of 2020, and Government Regulation No. 35 of 2021 concerning termination of employment, it is clear that the Employee Rights Act No. 13 of 2003 provides more compensation than the Job Creation Law. Therefore, in practice, many companies, including PT Kuoni Indonesia, seek ways to reduce their compensation obligations under the pretext of negotiating with employees.

Successful breastfeeding is a crucial factor in ensuring maternal and infant health, yet many postpartum mothers experience obstacles in optimally breastfeeding. One factor that plays a significant role in successful breastfeeding is family support and involvement. Families, particularly husbands and immediate family members, play a strategic role in providing the emotional, informational, and instrumental support mothers need during the postpartum period. This study aims to analyze the relationship between family roles and successful breastfeeding in postpartum mothers at TPMB Bdn. Neneng Banjarmasin. This study employed an observational analytical design with a cross-sectional approach. The sample consisted of 35 postpartum mothers with infants aged 0–6 months selected using purposive sampling. Data were collected using a structured questionnaire to measure family roles and successful breastfeeding, including aspects of early breastfeeding initiation, breastfeeding frequency, maternal comfort, and sustainability of breastfeeding practices. Data were analyzed univariately and bivariately using the Chi-square test with a significance level of p < 0.05. The results showed that most respondents received good family support and that the majority of postpartum mothers experienced successful breastfeeding. Bivariate analysis showed a significant relationship between family roles and breastfeeding success. In conclusion, family roles are significantly associated with breastfeeding success in postpartum mothers. This finding underscores the importance of a family-centered midwifery care approach in supporting breastfeeding success in community midwifery practice.

The integration of information and communication technology (ICT) is essential for supporting student-centered learning and developing 21st-century skills. However, many primary school teachers still experience difficulties in implementing ICT meaningfully due to limited digital pedagogical competence and a lack of contextualized professional development, particularly in primary and Islamic school contexts. This study aims to explore the implementation and outcomes of an ICT-based teacher training programs conducted through a field study approach, focusing on its influence on teachers’ digital pedagogical competence and instructional practices. A qualitative descriptive field study design was employed. Participants were primary school teachers from an Islamic public school in Indonesia who took part in a six-session ICT training programs. Data were collected through observations, documentation of teachers’ digital products, and reflective field notes, and analyzed using thematic analysis. The findings reveal improvements in teachers’ pedagogical understanding of ICT, technical skills, and readiness for classroom implementation. Teachers produced various ICT-based learning media aligned with instructional objectives, including interactive quizzes, game-based activities, visual materials, animated videos, and digital classrooms. High levels of engagement and collaboration were observed despite infrastructural challenges. Field-based, practice-oriented ICT training effectively bridges technological skills and pedagogical application, supporting sustainable digital pedagogy in primary education.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

As a maritime nation with vast sea territories, Indonesia faces significant challenges in safeguarding its waters, particularly in strategic regions such as the Natuna Sea. This area is vulnerable to various threats, including territorial violations, marine resource theft, and illegal underwater activities. This study aims to formulate a concept for the utilization of Autonomous Underwater Vehicles (AUVs) as an alternative solution to enhance underwater security systems in the region. The method employed is Research and Development (R&D), adopting model development steps and complemented by a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis to assess the feasibility and effectiveness of AUVs in the context of Indonesian maritime defense. The research findings indicate that the main strength of AUVs lies in their technological capability to effectively detect underwater threats. Although they have weaknesses, such as high operational costs, dependency on imported components, and limitations in battery endurance and sonar capabilities, these factors do not significantly hinder AUV effectiveness. Major opportunities arise from global technological advancements, yet challenges remain due to insufficient government policy support. The threats faced include the risk of sabotage and extreme weather conditions. Therefore, the recommended strategies are to maximize the use of technology, strengthen supporting regulations, and address logistical and financial barriers to realize effective and sustainable AUV operations in the Natuna Sea.

Growing life expectancy continues to shift global demographic patterns and significantly increase the proportion of older adults, thereby creating an urgent need for innovative programs that promote wellbeing, maintain functional capacity, and encourage meaningful social participation. This community service initiative aimed to strengthen both motor and cognitive function among older adults through structured and interactive board game activities designed to stimulate thinking, coordination, and social interaction. The program employed a mixed descriptive approach, utilizing interviews, direct observation, and brief assessments conducted before and after the intervention period. Cognitive status was measured using the Mini Mental State Examination (MMSE), while muscle strength was assessed through Manual Muscle Testing (MMT) to capture changes in physical performance. Quantitative analysis revealed no statistically significant differences between pre-test and post-test scores (p > 0.05). Nevertheless, qualitative findings demonstrated meaningful positive changes, including increased motivation, more active participation, improved emotional responsiveness, enhanced social interaction, and greater awareness of brain–body coordination among participants. These findings indicate that although short-term measurable changes were limited, board game–based activities can provide valuable psychosocial benefits. When implemented repeatedly and consistently as part of routine programs, such activities may contribute to maintaining cognitive engagement, supporting emotional wellbeing, and fostering a more active and participatory lifestyle among older adults.

Exclusive breastfeeding during the first six months of life is an effective public health intervention that contributes significantly to improving the health of both infants and mothers. Despite its well-documented benefits, the practice of exclusive breastfeeding still encounters various challenges, one of which is related to mothers’ attitudes toward breastfeeding. Health education is considered a key strategy in shaping positive maternal attitudes, which are essential for behavioral change. This study aims to analyze the effect of education on the importance of exclusive breastfeeding on mothers’ attitudes. The study employed a quasi-experimental design with a pretest–posttest one-group approach. The sample consisted of 30 mothers with infants aged 0–6 months, selected using a consecutive sampling technique. Attitudes were measured before and after the educational intervention using a Likert scale-based questionnaire. Data analysis included univariate and bivariate methods, with Fisher’s Exact Test at a significance level of 0.05. The results showed an increase in positive attitudes from 23.3% before education to 80.0% after. However, the statistical test indicated no significant relationship (p = 0.170). Nevertheless, education demonstrated potential in promoting positive attitude changes and remains important for continuous implementation.

Sleep disturbances are a common problem during pregnancy, often resulting from physiological changes, hormonal fluctuations, and psychological stressors. Poor sleep quality in pregnant women can lead to fatigue, mood disorders, and adverse maternal and fetal outcomes. Mindfulness-based interventions, which emphasize present-moment awareness and non-judgmental acceptance, have been suggested as an effective strategy to improve sleep quality and reduce stress. This study aimed to analyze the effect of mindfulness on sleep quality among pregnant women in the Puskesmas Tosa catchment area. A quasi-experimental design with a pretest-posttest control group was employed. A total of 30 pregnant women in their second and third trimesters participated and were divided equally into intervention and control groups. The intervention group received weekly mindfulness sessions for four weeks, including guided breathing, body scan, and focused attention meditation, while the control group received routine antenatal care. Sleep quality was assessed before and after the intervention using the Pittsburgh Sleep Quality Index (PSQI). Data were analyzed using descriptive statistics and paired and independent t-tests, with a significance level set at p<0.05. Results indicated that the intervention group experienced a significant improvement in sleep quality, with mean PSQI scores decreasing from 9.80 ± 2.10 to 5.60 ± 1.90 (p<0.001). In contrast, the control group showed no significant change (pretest 9.53 ± 2.30; posttest 9.27 ± 2.25; p=0.395). These findings demonstrate that mindfulness effectively reduces sleep disturbances among pregnant women by addressing both psychological and physiological contributors to insomnia. In conclusion, integrating mindfulness practices into routine antenatal care is a practical, low-risk, and non-pharmacological approach to enhancing maternal sleep quality, reducing stress, and promoting overall well-being during pregnancy. This study provides evidence to support the inclusion of complementary mind-body interventions in primary health care services.

This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.